GSTAT grants interim stay on recovery as full tax payment and pending appeal show irreparable prejudice. GSTAT grants interim stay on recovery as full tax payment and pending appeal show irreparable prejudice. Issue Whether an interim stay on recovery and operation of an appellate order should be granted under Section 113 read with Rule 29… Read More »
Absence of e-Way Bill for Movement of Own Machinery Justifies Detention and Penalty Under Section 129 Issue Whether the detention of goods and imposition of penalty under Section 129(3) of the CGST/UPGST Act is sustainable for moving own machinery between sites without an e-Way Bill, where the taxpayer fails to prove applicable distance exemptions or… Read More »
No Anti-Profiteering Contravention as Post-GST Cost Escalation Fully Offset Additional Input Tax Credit Benefits No Anti-Profiteering Contravention as Post-GST Cost Escalation Fully Offset Additional Input Tax Credit Benefits Issue Whether respondent developer contravened anti-profiteering provisions under Section 171 of CGST Act in project ‘Vertex Panache’ by failing to pass on additional Input Tax Credit benefits… Read More »
Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success Issue Whether an assessee is entitled to a proportionate refund of the mandatory pre-deposit made under Section 107 of the CGST/MGST Act, 2017 to the extent a… Read More »
Increasing Movie Ticket Base Prices to Retain Post-Tax Reduction Rates Constitutes Illegal Anti-Profiteering Issue Whether a supplier of admission to movie exhibitions violates Section 171 of the CGST/TGST Act, 2017 by increasing the base price of tickets to maintain identical post-tax (cum-tax) sale prices following a reduction in GST rate, thereby failing to pass on… Read More »
Early Hearing Granted by GSTAT for Refund Appeals Citing Severe Financial Hardship and Pendency Issue Whether interlocutory applications seeking early hearing of multiple pending refund appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) are maintainable and fit to be allowed when denial of refunds causes severe financial prejudice and impacts business cash flows.… Read More »
Rule 43 Exclusion Amendment for MEIS Scrips Applies Prospectively, but Extended Limitation Under Section 74 Cannot Be Invoked Without Fraud Issue Whether the amendment to Rule 43 excluding the value of MEIS Duty Scrips from exempt supplies applies retrospectively, and whether extended limitation under Section 74(1) can be invoked without proven fraud or suppression. Facts… Read More »
Waiver of Interest and Penalty Under Section 128A Denied for Excess ITC Claimed for December 2020 Issue Whether an assessee is eligible for waiver of interest and penalty under Section 128A of the CGST/KGST Act when excess Input Tax Credit (ITC) was claimed in December 2020, but alleged to pertain to the period 2018-19. Facts… Read More »
Appeal Filed Before GSTAT Prior to First Appellate Authority Order Is Not Maintainable Issue Whether an appeal filed before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(1) prior to the passing or rejection of an order by the First Appellate Authority is legally maintainable. Facts Simultaneous Filing: Facing recovery proceedings by the… Read More »
Revenue’s Appeal Dismissed as E-Way Bills and Export Documents Prove Validity of “Bill To Ship To” Supply Model Issue Whether the rejection of accumulated Input Tax Credit (ITC) refund claims under Section 54 of the CGST/WBGST Act is sustainable on the sole ground of missing toll plaza receipts when the exporter supported the “Bill To… Read More »