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Bombay High Court Strikes Down Adjudication Orders Based on Copy-Paste Reasoning
Overview of the JudgmentIn a significant ruling delivered on June 30, 2025, the Bombay High Court, in Writ Petition (L) No. 12528 of 2025 (GlobeOp Financial Services (India) Private Limited), declared...
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Understanding TCS Provisions under GST: Responsibilities of E-Commerce Operators
1. Overview of TCS Mechanism under GSTE-commerce operators (ECOs) are entrusted with the responsibility to collect a specified percentage as Tax Collected at Source (TCS) on taxable supplies facilitat...
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Supreme Court Clarifies Prerequisites for Staying GST Refund Orders under Section 108
Overview of Supreme Court Decision on GST Refund Stay Orders(i) Background and Key RulingThe Supreme Court of India, in the case of UOI & Ors. v. HCC VCCL Joint Venture (SLP (C) Diary No. 24660/2025),...
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Reverse Charge Mechanism (RCM) in GST: A Comprehensive Overview
Introduction to Reverse Charge in Indian Indirect Taxes(i) Evolution of RCM in India(a) The Reverse Charge Mechanism (RCM) first appeared in the context of the Service Tax framework, particularly for...
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Interest Liability on Delayed Filing of GSTR-3B: An Analysis of Rule 88B(1) of the CGST Rules, 2017
Overview of Rule 88B(1): Interest on Late Submission of GSTR-3Bi) IntroductionRule 88B(1) of the Central Goods and Services Tax Rules, 2017 specifically addresses the calculation of interest in situat...
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Continuous Supply of Services under GST: Determining Time of Supply with Practical Illustrations
Overview: Understanding Time of Supply in Services under GSTThe concept of Time of Supply (ToS) under the Goods and Services Tax (GST) regime is pivotal as it defines the precise moment when the tax l...
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Supreme Court Bars Retrospective IGST on Aircraft Repairs Conducted Abroad: Implications for Indian Airlines
Overview of Supreme Court’s Verdict on IGST for Aircraft Repairs OverseasOn July 14, 2025, the Supreme Court of India delivered a crucial judgment dismissing the customs department's appeal which soug...
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Comprehensive Summary and Updated Compilation of GST Reverse Charge Mechanism (RCM) Notifications (July 2017 – July 2025)
Overview of RCM Provisions in GSTi. Introduction and Legislative BackgroundSince the inception of the Goods and Services Tax (GST) regime on 1st July 2017, the Reverse Charge Mechanism (RCM) has evolv...
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Validity of WhatsApp Notices under GST: A Legal Review
Overview and ContextReceiving Notices via Informal ChannelsA recent query from a client highlighted an emerging issue: a GST officer demanded an immediate response regarding Input Tax Credit (ITC) rev...
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Validity of Notice Served via Registered Email: Key Ruling from Allahabad High Court
IntroductionThe Allahabad High Court, in the matter of D.R. Hotels Pvt. Ltd. v. Deputy Commissioner, Sector 20, State GST, Lucknow, has clarified that serving statutory notices through a registered em...
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Gujarat High Court: No Penalty on Zero-Rated Exports for E-way Bill Expiry
Overview of the JudgmentThe Gujarat High Court, in the matter of Marcowagon Retail (P.) Ltd. v. Union of India (R/Special Civil Application Nos. 2234 & 2236/2025), determined that imposing a penalty s...
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Understanding Late Fees on GST Return Filings: Calculation, Penalties, and Consequences
Introduction to Late Fees Under the GST FrameworkThe Goods and Services Tax (GST) regime in India was established to create a unified, streamlined system for the taxation of goods and services. One of...
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Harmonizing MSME and GST Payment Timelines to Foster Fair Business Conduct
1. OverviewThe Vital Role of MSMEs in IndiaThe Micro, Small, and Medium Enterprises (MSME) sector forms a crucial pillar of India’s economic landscape, second only to agriculture in terms of employmen...
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Section 16(2) of the CGST Act: The ‘Negative Override’ and Its Impact on Input Tax Credit (ITC) Claims
OverviewSection 16(2) of the Central Goods and Services Tax (CGST) Act has generated substantial debate within the GST framework, largely because it begins with the powerful phrase, "Notwithstanding a...
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Cross-Examination in GST and Indirect Tax Proceedings: Upholding Natural Justice in Tax Adjudication
Overview: The Role of Cross-Examination in Tax DisputesThe doctrine of natural justice is central to the Indian legal framework, guaranteeing that no individual is penalized without being granted an o...
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GST Refund on Inverted Duty Structure Where Input and Output Goods Are Identical
Overview: Disallowance of Refunds in Cases Where Input and Output Products Match(i) Issue at Hand(a) In various instances, GST officials are rejecting refund applications under the inverted duty struc...
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Approaching Cases Before GST Appellate Tribunal (GSTAT)
Introduction and Legal Foundationi) Evolution and Purpose of GSTATThe Goods and Services Tax Appellate Tribunal (GSTAT) plays a pivotal role in the adjudication of GST disputes in India. Despite the r...
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GST Implications on Immovable Property: Judicial Insights on Development and Leasehold Rights
Judicial Clarification on Rights Associated with LandJudicial authorities have now firmly established that land is not a singular entity; it comprises several rights and interests such as development...
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Overview: Disallowance of Input Tax Credit Due to Supplier Default under GST
i) Introduction to ITC and Legal Foundations(a) The Input Tax Credit (ITC) mechanism is central to the functioning of the Goods and Services Tax (GST) regime, facilitating the uninterrupted transfer o...
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Supreme Court Disapproves Retraction of Bail Deposit Commitments: Key Ruling in GST Evasion Case
Background and Overview(i) Case Details and ContextIn the matter of Kundan Singh v. The Superintendent of CGST and Central Excise (Supreme Court, decision dated June 23, 2025), the apex court addresse...