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Delhi GST: Compulsory Virtual Personal Hearings – Legal Requirements, Natural Justice, and Compliance under CGST and Delhi GST Law
Evolution and Purpose of Virtual Hearings in Delhi GSTThe Delhi GST Department has ushered in a new era of digital adjudication by mandating that all personal hearings under the Delhi Goods and Servic...
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Refund of Unutilized Input Tax Credit (ITC) on Business Closure: Permissibility under GST Law
1. OverviewA pivotal decision was handed down by the Sikkim High Court on June 10, 2025, in the matter of SICPA India Private Limited & Another vs. Union of India & Others. The central issue revolved...
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IGST Refunds for Advance Authorization Exporters: Gujarat High Court’s Decisive Verdict on Rule 96(10)
1. Introduction: The End of IGST Refund Denial under Rule 96(10)On June 13, 2025, the Gujarat High Court issued a pivotal judgment in the case of Addwrap Packaging (P.) Ltd. v. Union of India ([2025]...
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India’s GST Journey: Achievements, Ongoing Hurdles, and the Road Ahead After Eight Years
Introduction: GST at the Brink of a New EraThe Goods and Services Tax (GST), which marked its eighth anniversary on July 1, 2025, stands as a transformative measure in India’s indirect tax landscape....
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Comprehensive Guide to TDS Provisions under GST Law
1. Introduction to GST TDS ProvisionsThe system of deducting tax at source (TDS) under the Goods and Services Tax (GST) framework commenced on 1st October 2018. This guide aims to provide a detailed e...
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Overview of Input Tax Credit under GST: Section 17 – Allocation and Ineligible Credits
Introduction to Section 17 of the GST ActSection 17 of the Goods and Services Tax (GST) Act provides the statutory framework for the allocation of Input Tax Credit (ITC) when goods or services are use...
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Overview of Input Tax Credit (ITC) Entitlement under GST: A Section 16 Perspective
Introduction to Input Tax Credit (ITC) Framework under GSTInput Tax Credit (ITC) is a foundational element in the Goods and Services Tax (GST) system, permitting registered assessees to offset their t...
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GSTAT: From Dormancy to Action – Navigating the Litigator’s Crossroads
1. Overview – The Essential Yet Elusive GST Dispute Redressal MechanismThe Three-Tier Appeal System under GST Law(i) The GST architecture was designed with a structured, three-level appellate framewor...
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Consequences for GST Officer in Case of Unlawful Tax Recovery: Key Takeaways from Patna High Court Judgment
IntroductionThe Patna High Court, in its recent decision in the case of M/S Great Eastern Hire Purchase Private Limited (Civil Writ Jurisdiction Case No.18049 of 2024), imposed a penalty on a GST offi...
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Latest GST Judicial Decisions – May 2025: Key Interpretations, Compliance Takeaways & Litigation Guidance
ITC Eligibility When Goods Delivered Directly to End Consumeri) Judicial ViewpointThe Patna High Court in M/s Sane Retails Private Limited v. State of Bihar (CWJC No. 470 of 2024, decided 11 April 202...
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Detention of Goods Without Tax Evasion Intent Not Permissible Due to E-Way Bill Technical Issues
Overview of the Allahabad High Court’s DecisionThe Allahabad High Court, in its judgment in the matter of M/s T.K. Printers v. Additional Commissioner Grade 2 and Another, clarified that the impositio...
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Is India Prepared for GSTAT? Unpacking the Journey Towards an Effective GST Dispute Tribunal
Background and Author’s PerspectiveA friend recently posed a pressing question: after losing before the Commissioner (Appeals), should we go straight to the High Court, or has GSTAT commenced in Mumba...
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Navigating Multiple GST Liabilities: A Deep Dive into Overlapping Provisions under the CGST Act, 2017
OverviewThe Central Goods and Services Tax (CGST) Act, 2017, is designed with a range of interrelated provisions that can, in specific situations, lead to several liabilities arising from a single con...
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Delayed IGST Refunds for Exporters: Impact of DGARM’s Risky Exporter Classification
Introduction: Understanding IGST Refund Delays for ExportersMany Indian exporters, despite adhering to all GST compliance requirements, have experienced significant delays in receiving IGST refunds. A...
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GST Implications for Corporate Guarantees
i) Overview and Concept of Corporate Guarantee under GSTA corporate guarantee, though not explicitly defined in the GST legislation, essentially involves one company assuring the obligations or liabil...
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Re-examining Input Tax Credit Restrictions under Section 17(5): Insights from Bharti Airtel, Safari Retreats, and Recent Amendments
1. Overview1.1 Background and Recent DevelopmentsThe Safari Retreats case brought significant attention to the "functionality test" for classifying buildings as "plant" under GST law, yet its influenc...
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Gauhati High Court Sets Aside GST Order Due to Absence of Proper Notice and Personal Hearing
Background and Key Factsi) Overview of DisputeM/s. Ganapati Enterprise (the Petitioner) approached the Gauhati High Court via a writ petition, contesting an order dated April 28, 2024 (the Impugned Or...
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Distinction Between 'Relevant Date' and 'Relevant Period' in GST Refund Claims
OverviewThe statutory framework for seeking GST refunds on unutilized Input Tax Credit (ITC) related to zero-rated supplies and inverted duty structures is encapsulated under Section 54 of the Central...
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Obligation of Government Authorities to Reimburse GST on Contracts Executed After GST Implementation: Insights from Calcutta High Court
IntroductionThe Calcutta High Court, in its landmark decision in the matter of Pinki Construction v. Executive Engineer, North Bengal Development Department, addressed the issue of Goods and Services...
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No Extension of GST Order Timeline Under Section 73(9) in Absence of Force Majeure: Analysis of Calcutta High Court Decision
(i) Introduction and Case OverviewThe Calcutta High Court, in its decision in Amar Nath Jaiswal v. Assistant Commissioner of State Tax (Writ Petition Application No. 1860 of 2025, dated April 23, 2025...