Madras High Court rules that GST waiver under Section 128A cannot be denied merely for non-filing of DRC-03A when tax has already been paid through DRC-03. The Madras High Court has provided important relief to taxpayers seeking waiver of interest …
GSTAT directs Hyderabad cinema operator Devi 70MM to deposit ₹81,722 for GST profiteering after failing to pass on the benefit of GST rate reduction on cinema tickets. The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has …
Madras High Court rules that ₹10,000 minimum GST penalty cannot be mechanically imposed for minor breaches. Know how Section 126 protects taxpayers from disproportionate penalties. The Madras High Court has recently examined an important issue concerning the imposition of penalties …
GSTAT Bengaluru rules that GSTR-2A and GSTR-3B mismatch alone cannot prove wrongful ITC. Read the ruling on GST demand, Section 16 and ITC verification. The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, has delivered an important ruling on …
GSTAT rules that a job worker returning processed goods to the principal need not include the original goods value in the e-way bill. Know the GST implications, compliance requirements and key takeaways. Introduction The Goods and Services Tax Appellate Tribunal …
Gujarat AAR rules that GST is payable under RCM on rent of godowns hired from unregistered persons, even when used for exempt agricultural warehousing services. The Gujarat Authority for Advance Ruling (Gujarat AAR) has delivered an important ruling concerning the …
GSTAT Ernakulam rules that GST refund cannot be denied by questioning ITC eligibility without proper proceedings under Sections 73/74, reinforcing natural justice. Introduction In an important ruling concerning GST refund of unutilised Input Tax Credit (ITC), the Ernakulam Bench of …
GSTAT Bengaluru rules that an e-way bill and tax invoice generated after interception cannot retrospectively validate goods movement, upholding penalty under Section 129 of the CGST Act. Case Title: Heramb Enterprises v. C Pushpalatha, Additional Commissioner of Commercial Taxes Case No.: …
Delhi High Court sets aside rejection of GST revocation plea, stressing effective personal hearing and proper identification of the concerned GST officer. The Delhi High Court has set aside the rejection of an application seeking revocation of cancellation of GST registration, …
Delhi High Court holds that objections to parallel State GST and DGGI proceedings under Section 6(2)(b) of the CGST Act can be raised before the statutory appellate authority. Case: Saraswati Printers v. Directorate General of GST Intelligence, DZU & Ors. Case …
Can a taxpayer pass on the benefit of a GST rate reduction to customers through electronic gift vouchers instead of reducing the selling price or making a direct cash refund? The GST Appellate Tribunal (GSTAT), Principal Bench, Delhi, has recently …
The power of GST authorities to conduct search and investigation is an important enforcement mechanism under the Goods and Services Tax law. However, the exercise of such powers is required to remain within the statutory framework and prescribed departmental guidelines. …
The Delhi High Court has upheld the validity of the GST mechanism that permits common adjudication of composite Show Cause Notices (SCNs) involving multiple noticees falling under different jurisdictions. The Court has also upheld the criterion under which the officer having jurisdiction …
The Rajasthan High Court has upheld the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (CGST Act), which makes the actual payment of tax by the supplier to the Government an essential condition for the …
The Patna High Court has delivered an important ruling on the scope of GST jurisdiction over petroleum products, setting aside a tax demand of approximately ₹1.25 crore imposed on a petroleum dealer. The Court found that the assessment appeared to …
The landscape of Goods and Services Tax (GST) litigation in India underwent a tectonic shift following the enactment of the Finance Act. By introducing a mandatory 10% pre-deposit for penalty-only appeals, the legislature effectively plugged a long-standing loophole. Historically, the …
The Gujarat High Court has delivered an important ruling on GST exemption for environmental protection activities, holding that services undertaken by an eligible charitable entity for treatment and management of industrial effluent can qualify for a Nil GST rate where the activities fall …
The Karnataka High Court has delivered an important ruling on GST payments made during investigation, inspection and search proceedings, holding that payments made by a taxpayer during an investigation cannot automatically be treated as voluntary merely because they were deposited through …
The Delhi High Court has declined to exercise its writ jurisdiction under Article 226 of the Constitution in a batch of petitions challenging GST proceedings and penalty orders, holding that objections relating to the competence and jurisdiction of GST officers can be …
The Gujarat High Court has delivered an important ruling on GST appeal limitation and rectification proceedings, holding that a taxpayer’s appeal cannot be treated as time-barred merely by calculating the limitation period from the original adjudication order when a valid rectification …