Negative blocking of input tax credit under Rule 86A is impermissible where it restricts future ledger credits.
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Clarificatory duty drawback circulars operate retrospectively, preserving merchant exporters' existing entitlement and supporting refund interest afte...
State GST officers' IGST enforcement powers extend to confiscation, with challenges routed through the State statutory appeal mechanism.
University affiliation fees are described as non-taxable regulatory functions, alternatively protected by the educational-services GST exemption.
Wrong-head integrated tax payment requires statutory adjustment before intra-State tax, interest, or penalty liability is determined afresh.
Restaurant service classification excludes hookah flavours consumed by inhalation, notwithstanding accompanying food, beverages and attendant restaura...
Natural justice breach from portal-only notice required restoration of the GST appeal for merits adjudication without further pre-deposit.
Advance-ruling jurisdiction excludes completed transactions and cannot affirm tax positions already implemented in statutory returns.
Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective...
Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.
Statutory GST appeal remedy prevails where alleged inadequate consideration of replies does not establish a natural justice breach.
Statutory GST appellate remedy must be pursued before writ review of a demand order, with limitation protection granted.
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