Tag Archives: Union of India

Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application.

By | July 24, 2026
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Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application. Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application. Issue Whether an order disallowing Input Tax Credit (ITC) as time-barred can be reconsidered by the competent authority through a rectification application pursuant… Read More »

University Affiliation Fees Are Exempt From GST as Granting Affiliation Is a Non-Taxable Statutory Function

By | July 23, 2026
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University Affiliation Fees Are Exempt From GST as Granting Affiliation Is a Non-Taxable Statutory Function Issue Whether affiliation fees collected by a university from an affiliated college are liable to GST, or if granting affiliation constitutes an exempt service/non-taxable statutory function under Entry 66 of Notification No. 12/2017-Central Tax (Rate). Facts Background: The petitioner-college was… Read More »

Assessee Is Entitled to 6% Interest on Seized Cash Refunded Due to Delayed Assessment

By | July 23, 2026
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Assessee Is Entitled to 6% Interest on Seized Cash Refunded Due to Delayed Assessment Issue Whether the High Court under Article 226 of the Constitution can award compensatory interest at 6% per annum on seized cash refunded to the assessee when the Revenue fails to frame an assessment within the statutorily prescribed time, despite pending… Read More »

Misclassification of interest as tax in DRC-07 invalidates Order-in-Appeal; matter remanded for fresh hearing

By | July 22, 2026
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Misclassification of interest as tax in DRC-07 invalidates Order-in-Appeal; matter remanded for fresh hearing Issue Whether an Order-in-Appeal confirming an assessment order where interest was erroneously recorded under the head “Tax” in Form GST DRC-07 should be set aside and remanded when the misclassification prevents the assessee from filing a statutory appeal to the GSTAT… Read More »

Relevant Date for Unutilized ITC Refund Is Return Due Date, Not the Export Date

By | July 18, 2026
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Relevant Date for Unutilized ITC Refund Is Return Due Date, Not the Export Date Issue Whether the “relevant date” for computing the two-year limitation period for a refund of unutilized Input Tax Credit (ITC) on zero-rated exports is governed by the export date under Explanation 2(a) or the return filing due date under Explanation 2(e)… Read More »

TDS applies to interest on bank deposits made from MACT awards as it loses its exempt character.

By | July 17, 2026
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TDS applies to interest on bank deposits made from MACT awards as it loses its exempt character. TDS applies to interest on bank deposits made from MACT awards as it loses its exempt character. Issue Whether the tax exemption on interest from Motor Accidents Claims Tribunal (MACT) compensation under Section 194A(3)(ix) and (ixa) extends to… Read More »

Interest on delayed refund runs from the original application date, not the subsequent re-filing.

By | July 16, 2026
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Interest on delayed refund runs from the original application date, not the subsequent re-filing. Issue Whether the interest on a delayed GST refund under Section 56 must be calculated from the expiry of 60 days from the date of the original refund application, or whether a subsequent re-filing date forced by an illegal rejection of… Read More »

A reassessment order passed in the name of a struck-off, non-existent entity is illegal and void.

By | July 16, 2026
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A reassessment order passed in the name of a struck-off, non-existent entity is illegal and void. A reassessment order passed in the name of a struck-off, non-existent entity is illegal and void. Issue Whether a reassessment notice issued under section 148 and a subsequent assessment order passed under section 147 read with section 144 are… Read More »

Informant rewards are discretionary, ex-gratia payments; courts cannot interfere unless there is patent arbitrariness.

By | July 16, 2026
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Informant rewards are discretionary, ex-gratia payments; courts cannot interfere unless there is patent arbitrariness. Issue Whether an informant reward under the CBDT Guidelines, 2007, is an ex-gratia, non-statutory, and discretionary payment, thereby precluding the High Court from interfering with or modifying the CBDT Full Board’s final determination unless there is manifest illegality or patent arbitrariness.… Read More »

Constitutional Validity of GST Arrest Powers Under Section 69 Upheld Following Supreme Court Precedent

By | July 15, 2026
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Constitutional Validity of GST Arrest Powers Under Section 69 Upheld Following Supreme Court Precedent Issue Whether Section 69 of the Central Goods and Services Tax (CGST) Act, 2017, which empowers designated GST officials to arrest individuals suspected of specified tax offenses, is constitutionally valid. Facts The petitioner filed a writ petition before the Supreme Court… Read More »