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Profiteering and input tax credit pass-through in real estate: post-GST ITC considered and no profiteering relief granted to buyer
Case-Laws
GST
The article addresses profiteering and computation of profiteering focusing on pass-through of input tax credit (ITC) where the flat was booked post-GST. Applying judicial guidance, the DGAP examined ITC availed and pre- and post-GST purchase values and concluded no contravention of section 171 of the Central Goods and Services Act, 2017, becau

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Passing on benefit of Input Tax Credit in construction services found complied with after DGAP verification; proceedings closed
Case-Laws
GST
Investigation under anti-profiteering examined whether the supplier passed on Input Tax Credit (ITC) benefits to eligible recipients; DGAP verified buyer-wise disbursements and compliance submissions, finding the supplier passed on a greater total benefit than the initially determined profiteering amount and remitted outstanding amounts to individ

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Consolidation of tax periods under Section 74 CGST disputed; Bombay High Court rulings prevail and notices may be reissued.
Case-Laws
GST
Consolidation of multiple financial years/tax periods into a single show cause notice under Section 74 of the CGST Act was contested; the court preferred subsequent Bombay High Court decisions finding such consolidation impermissible, holding that authorities within the State are bound by those later judgments and that the Delhi High Court decision do

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Wrongful input tax credit adjustment between tax heads leads to quashing of recovery notice where no revenue loss
Case-Laws
GST
Wrongful availment or misapplication of input tax credit by adjustment between tax heads does not, by itself, attract recovery proceedings if no tax remains unpaid or there is no revenue loss; the tribunal reasoned that proceedings for recovery require tax to be unpaid, short paid, erroneously refunded, or input tax to be wrongfully availed or utilized causing

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Coaching body urges Sitharaman to slash GST on coaching services to 5 pc or nil
GST
Dated:- 29-1-2026
PTI
New Delhi, Jan 29 (PTI) The Coaching Federation of India has urged Finance Minister Nirmala Sitharaman to rationalise Goods and Services Tax on coaching and supplementary education services in the Union Budget, claiming the current tax structure is pushing up costs for parents and squeezing small education businesses.
In a representation submitted on January 28, the Coaching Federation of India (CFI), a New Delhi-based body that claims to represent a large number of coaching centres across the country, sought a reduction in GST on coaching services to 5 per cent or a complete exemption, stating that unlike manufacturing or

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rating costs.
It proposed raising the limit to Rs 1 crore for coaching and supplementary education services, saying the existing cap forces even small centres with thin margins into the tax net, while larger chains benefit from scale and compliance capacity.
According to the Federation, the current tax regime is also “distorting” the sector by encouraging informality, with some small centres opting to remain unregistered or parents preferring “no-GST” options.
The Federation suggested that a more balanced tax structure would improve voluntary compliance, make education more affordable and align with national goals under the National Education Policy-2020.
It also sought a stakeholder consultation with the finance ministry to pre

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Invalid tax assessment under TNGST Act set aside for invoking an omitted provision; order remanded for fresh show-cause and hearing
Case-Laws
GST
Challenge concerned validity of an assessment issued under an omitted statutory provision; the court found the authority had applied a repealed provision instead of the substituted provision introduced by amendment, rendering the impugned order invalid and therefore set aside. The order must be treated as a show cause notice; the affected part

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Three month gap between CGST show cause notice and adjudication required; shorter interval led to quashing of adjudication order
Case-Laws
GST
High Court held that a mandatory three-month gap between issuance of a CGST show cause notice and passing of the adjudication order is required to secure principles of natural justice and the right to personal hearing; shortening that interval undermines service of the statement of demand, the assessee's self-assessment option and ability to obta

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Rectification under UP GST Act and exclusion of limitation where a bona fide rectification application suspends appeal time.
Case-Laws
GST
Interplay between the Limitation Act and the UP GST Act concerns exclusion of limitation where a special statutory power to condone delay exists and where a bona fide rectification application is prosecuted with due diligence. The court reasons that a specific condonation power in the special Act operates to displace the general Section 5 principle,

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Supply of CKD e-rickshaw components: classified as finished vehicle if motor plus three key components, attracting lower GST.
Case-Laws
GST
Classification of a CKD supply of electric three-wheeler components turns on essential character and sufficiency for assembly: if the CKD set includes the motor and any three of the four major components (transmission, axles, chassis, controller) in proportionate numbers, it is treated as the finished vehicle and taxed at 2.5% CGST + 2.5% SGST under

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Belated input tax credit and interest for late GSTR-3B filing: retrospective amendment limited demand, interest liability sustained.
Case-Laws
GST
Prima facie determination on alleged violation of input tax credit conditions under Section 16(4) was negated by a retrospective statutory amendment inserting clarificatory provisions, and an earlier confirmed demand for 2018-19 was rectified by a subsequent order, leaving only a reduced demand. Separately, interest levied for belated tax pay

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Input Tax Credit fraud: custodial interrogation granted for one appellant; other appellant's bail order restored by court.
Case-Laws
GST
Input Tax Credit fraud investigation involved questions of custodial interrogation, bail review, and procedural safeguards. The SC restored the learned magistrate's earlier order as to appellant No.2, a student, on the basis that custodial interrogation had already occurred, thereby vacating the impugned order as to him. The Court accepted that investi

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Violation of natural justice and forum availability: relegation to statutory appellate remedy upheld where appellate forum is functional
Case-Laws
GST
Violation of natural justice and entitlement to personal hearing is addressed in the context of writ jurisdiction and availability of statutory appellate remedy; where a statutory forum exists and is functional, the writ remedy should be relegated and the statutory appeal procedure followed, including compliance with any conditions attach

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Ex-parte GST assessment based on mistaken identity due to portal data reliance quashed and writ allowed
Case-Laws
GST
HC addressed ex parte GST assessment founded on misattribution of turnover due to identical names and reliance on WAMIS/Income-Tax portal data; court accepted concession that assessment targeted an unregistered person mistaken for a registered taxpayer, holding that the assessment under the GST Act and subsequent appellate confirmation were unsustainable. Consequently th

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Anticipatory bail where alleged GST offence is not punishable by death or life; bail granted subject to bond and conditions
Case-Laws
GST
Anticipatory bail is prescribed where the alleged offence carries a maximum sentence of five years and is not punishable by death or life imprisonment; the operative effect is grant of pre-arrest bail because the applicant has cooperated with investigation and there is no likelihood of tampering with evidence or influencing witnesses. The bail is cond

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Opportunity of hearing in ITC claim under GST: lack of personal hearing rendered alternative remedy ineffective and order quashed
Case-Laws
GST
Section 75(4) of the GST regime requires that an opportunity of hearing be granted upon receipt of a request; failure to afford a personal hearing renders the impugned action procedurally infirm and susceptible to challenge. Where the authority refusing advance rulings is hierarchically superior to the appellate authority, the alternative remedy

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Detention and release under UPGST Act involving online notice service, remittance for fresh appellate decision, conditional relief provided
Case-Laws
GST
Challenge concerning detention and release under the UPGST regime, service of statutory notices via an online portal, and remittance for fresh appellate decision. The respondents assert notices and hearing dates were uploaded to the portal, constituting communication; consequence: the appellate process requires remittance for a fresh d

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GST registration suspension and service of show cause notice via agent email: relief denied where petitioner blamed representative.
Case-Laws
GST
The text addresses GST registration suspension and service of a show cause notice sent to the chartered accountants email, holding that the registrant bore knowledge and responsibility for the contact details provided. Reliance on the professionals alleged failure to communicate was deemed insufficient without satisfactory proof or action agai

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IGST on ocean freight: entitlement to refund interest from date of payment; 6% then 9% for delayed payment.
Case-Laws
GST
IGST charged on the ocean freight component pursuant to notifications was held not exigible and refunded; the Court treats retention of such tax as contrary to constitutional provisions and rejects reliance on Section 54/56 procedural provisions for denial of interest. The petitioner is awarded restitutionary relief in the form of simple interest running from the dat

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Pre-deposit requirement in GST appeal remitted for fresh adjudication; interim relief conditioned on additional 40% deposit and compliance
Case-Laws
GST
Remittal for fresh adjudication was ordered due to a dispute over excess input tax credit reconciliation between GSTR-2A and GSTR-2B, with the appellate proceedings returned to the adjudicating authority for fresh consideration; the petitioner must, within 30 days of receipt, deposit an additional 40% of the disputed tax in addition to

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Eligibility for Input Tax Credit after retrospective amendment leads to quashing of assessment and remittal for fresh consideration
Case-Laws
GST
Eligibility for Input Tax Credit was reconsidered in light of retrospective insertion of provisions into the GST enactments, the legal basis being the Finance (No.2) Act, 2024 rendering the issue subject to fresh merits scrutiny; consequence: assessment quashed and matter remitted for re-examination of entitlement to ITC notwithstanding belate

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Intimation under Rule 142(1A) and 142(2A) on liability for sale of mineral rough stone and gravel; petition dismissed, hearing required
Case-Laws
GST
Challenge concerns intimation under Rule 142(1A) and Rule 142(2A) regarding liability for sale of mineral rough stone and gravel. The HC found the writ petition not maintainable because the petitioner filed a representation and participated in the proceedings; consequence: petition dismissed. Separately, the court required that any coerciv

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Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering risk
Case-Laws
GST
Custodial detention and bail in economic offences focusing on large-scale Input Tax Credit fraud: court emphasises that systematic tax evasion via creation of non-existent firms, issuance of fake invoices and fraudulent availment of ITC constitutes grave economic offence; reasoning rests on material from GSTN analytics, e-way bills, banking and electronic e

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Refund of input tax credit on imported edible oil: HC finds amendment clarificatory and directs reapplication of modified refund formula.
Case-Laws
GST
Clarificatory amendment to the refund formula for input tax credit applied retrospectively by the HC, reasoning that the modification was clarificatory in nature and therefore operative retrospectively; consequence: earlier rejection and appellate orders must be set aside and refund claims reconsidered applying the modified formula. Issu

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Cancellation of registration quashed for failure to consider taxpayer's reply; remand for fresh order after hearing
Case-Laws
GST
Cancellation of registration was set aside for failure to consider the taxpayer's uploaded reply to the show-cause notice, constituting breach of the principle of natural justice; consequence: the impugned order is quashed. The matter is remitted to the original adjudicating officer for de novo consideration after affording the taxpayer a meaningful opportuni

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Omission of Rule 96(10) of CGST Rules and effect on pending proceedings: proceedings lapse absent saving clause
Case-Laws
GST
Omission of Rule 96(10) of the CGST Rules raised whether proceedings pending under the deleted provision could continue. The court applied the saving clause doctrine, reasoning that continuance of proceedings after omission is permissible only if a saving clause exists; in the absence of any saving clause the pending proceedings lapse. This conclusion is stated s

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