Author: admin_gst

Composite supply of hospital inpatient services treated as health care principal supply; room rent above Rs.5000/day remains taxable.

Composite supply of hospital inpatient services treated as health care principal supply; room rent above Rs.5000/day remains taxable.Case-LawsGSTTax treatment of bundled hospital charges was assessed: supplies to in patients (room, tests, medicines, consu

Composite supply of hospital inpatient services treated as health care principal supply; room rent above Rs.5000/day remains taxable.
Case-Laws
GST
Tax treatment of bundled hospital charges was assessed: supplies to in patients (room, tests, medicines, consumables and care) constitute a composite supply with healthcare services as the principal supply under Section 2(30). Consequently the composite transaction is classifiable as inpatient health care and falls within the exemption scope

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Power to summon under Section 70 of CGST Act affirmed; summons not detention and compensation claim dismissed.

Power to summon under Section 70 of CGST Act affirmed; summons not detention and compensation claim dismissed.Case-LawsGSTPower to summon under Section 70 of the CGST Act permits issuance of summons for inquiry and such attendance does not by itself const

Power to summon under Section 70 of CGST Act affirmed; summons not detention and compensation claim dismissed.
Case-Laws
GST
Power to summon under Section 70 of the CGST Act permits issuance of summons for inquiry and such attendance does not by itself constitute arrest or illegal detention; therefore no seven day prior notice is mandated by Section 70 and Order XVI C.P.C. requirement was held inapplicable. The petitioner attended and acknowledged multiple summonses without objection, w

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Masala Paan classification as mixed supply and taxable as miscellaneous edible preparation; taxed at 18%.

Masala Paan classification as mixed supply and taxable as miscellaneous edible preparation; taxed at 18%.Case-LawsGSTMasala paan comprises multiple equally necessary ingredients, so it does not qualify as a composite supply with betel leaf as the principa

Masala Paan classification as mixed supply and taxable as miscellaneous edible preparation; taxed at 18%.
Case-Laws
GST
Masala paan comprises multiple equally necessary ingredients, so it does not qualify as a composite supply with betel leaf as the principal supply; therefore it is a mixed supply with no single principal component. Applying mixed supply analysis and tariff interpretation, the product lacks a specific entry in Chapter 21 and falls to the residual classification as a mis

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Service by uploading on GST portal and condonation of delay – Appellate Authority to reconsider and hear the appeal if delay excused

Service by uploading on GST portal and condonation of delay – Appellate Authority to reconsider and hear the appeal if delay excusedCase-LawsGSTHigh Court considered condonation of delay where an adjudication order was allegedly served only by uploading o

Service by uploading on GST portal and condonation of delay – Appellate Authority to reconsider and hear the appeal if delay excused
Case-Laws
GST
High Court considered condonation of delay where an adjudication order was allegedly served only by uploading on the GST portal; limitation does not commence if service was not properly effected. The HC observed the grounds for condonation were not previously presented to the Appellate Authority but granted the petitioner an opportunity to re

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Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.

Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.Case-LawsGSTAppellate authority failed to consider documentary evidence already placed before the adjudicating authority; accordingly t

Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.
Case-Laws
GST
Appellate authority failed to consider documentary evidence already placed before the adjudicating authority; accordingly the appellate order is quashed and the matter remanded for fresh hearing requiring consideration of those documents. The petitioner did not appear at the scheduled personal hearings despite service of notices, and the court found abse

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Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable

Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainableCase-LawsGSTRetrospective cancellation of registration was found invalid because the Show Cause Notice lacked reasons sup

Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable
Case-Laws
GST
Retrospective cancellation of registration was found invalid because the Show Cause Notice lacked reasons supporting retrospective action and the petitioner was not placed on prior notice; that defect rendered the impugned order void. The review petition sought to reopen arguments already concluded in adjudication, but review jurisdiction c

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Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.

Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.Case-LawsGSTSection 107(4) of the Act allows the Appellate Authority to condone delay by permitting an appeal to be filed within an additional on

Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.
Case-Laws
GST
Section 107(4) of the Act allows the Appellate Authority to condone delay by permitting an appeal to be filed within an additional one month period if the appellant shows sufficient cause for missing the primary three or six month window; therefore a 15 day delay justified by non fanciful grounds cannot be defeated by a hyper technical threshold dismissal. The Hig

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Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defect.

Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defect.Case-LawsGSTProceedings and a determination under the tax recovery provision were initiated and conclud

Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defect.
Case-Laws
GST
Proceedings and a determination under the tax recovery provision were initiated and concluded against a sole proprietor who had died before the show cause notice; the court found the proceedings defective because no notice was directed to the legal representative after death, rendering initiation and the resulting order in

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Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.

Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.Case-LawsGSTRevocation of cancelled GST registration was directed to be pursued by petitioners so they

Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.
Case-Laws
GST
Revocation of cancelled GST registration was directed to be pursued by petitioners so they can file blocked GSTR-1 and GSTR-3B returns; outcome: court granted liberty to apply for revocation and for permission to file returns. Petitioners may apply for payment of outstanding tax by instalments under the statutory scheme;

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Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearing

Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearingCase-LawsGSTDenial of input tax credit was grounded solely on the supplier’s non-filing of Form GSTR-3B; w

Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearing
Case-Laws
GST
Denial of input tax credit was grounded solely on the supplier's non-filing of Form GSTR-3B; when the supplier subsequently filed returns for the disputed months the original demands were rightly dropped for those months but remained for the month still unfiled. The appellate authority relied on additional grounds not pleaded

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Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials.

Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials.Case-LawsGSTRight to access seized documents and electronic evidence requires that the adjudicating

Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials.
Case-Laws
GST
Right to access seized documents and electronic evidence requires that the adjudicating authority provide the affected party a meaningful opportunity to participate; absence of returned seized material prevented effective defence and appeal. The impugned adjudication is treated as an additional show cause notice, and t

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Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.

Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.Case-LawsGSTAbeyance of limitation applies where a rectification application under the GST statute was pending; the time

Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
Case-Laws
GST
Abeyance of limitation applies where a rectification application under the GST statute was pending; the time spent pursuing rectification is excluded and the appeal is maintainable despite delay, the Court applying the principle of bona fide pursuit before a wrong forum and directing the appellate authority to decide on merits. Because the

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Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.

Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.Case-LawsGSTA High Court reaffirmed the presumption of constitutionality for subordinate legislation and held

Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
Case-Laws
GST
A High Court reaffirmed the presumption of constitutionality for subordinate legislation and held that the central board may issue orders, instructions, or directions to Central Tax Officers to secure uniform implementation; those officers and implementation staff must follow them. The court accepted that assignment of functions

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Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.

Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.Case-LawsGSTWhen a tax notice was uploaded only on the GST portal and the recipient did not receive the original, the uploading w

Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
Case-Laws
GST
When a tax notice was uploaded only on the GST portal and the recipient did not receive the original, the uploading was held insufficient to afford an effective personal hearing; the issuing officer must explore alternative modes of service (including registered post with acknowledgment) before proceeding ex parte. The impugned assessment was set a

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Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.

Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.Case-LawsGSTRectification proceedings and assessment dispute concerning a tax demand were addressed by conditioning interim relief

Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
Case-Laws
GST
Rectification proceedings and assessment dispute concerning a tax demand were addressed by conditioning interim relief on a partial deposit: the taxpayer must deposit 25% of the disputed tax and have no other outstanding tax arrears for the bank attachment to be vacated. The appellate authority is permitted to decide the statutory appeal on merits e

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GST registration amendment after corporate insolvency management change – tribunal-approved management requires reconsideration and restoration opportunity.

GST registration amendment after corporate insolvency management change – tribunal-approved management requires reconsideration and restoration opportunity.Case-LawsGSTHigh Court reviewed refusal to amend and cancellation of GST registration after a corpo

GST registration amendment after corporate insolvency management change – tribunal-approved management requires reconsideration and restoration opportunity.
Case-Laws
GST
High Court reviewed refusal to amend and cancellation of GST registration after a corporate insolvency resolution process placed new management. The court found the tax authority had proceeded on the incorrect premise that the old management remained in control despite the tribunal-approved change, quashed the impugned

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Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examined

Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examinedCase-LawsGSTAllegations concern whether a supplier passed the benefit of input tax credit to purchasers by reducing prices; this requi

Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examined
Case-Laws
GST
Allegations concern whether a supplier passed the benefit of input tax credit to purchasers by reducing prices; this requires verification of documentary evidence and calculation of the claimed Rs.173 per buyer and alleged Rs.32.78 per sq ft profiteering. Limitation objections under sections governing recovery of tax were raised by the respondent and mu

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Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representative.

Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representative.Case-LawsGSTReassessment initiated after the assessee’s death is a jurisdictional defect when proceedi

Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representative.
Case-Laws
GST
Reassessment initiated after the assessee's death is a jurisdictional defect when proceedings continue against a deceased person; the assessment and consequential notices in such circumstances must be set aside and reassessment may be re-initiated only after complying with statutory formalities. Where the Revenue lacked k

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Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearing

Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearingCase-LawsGSTRectification of GST records was challenged on grounds that an application seeking correction

Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearing
Case-Laws
GST
Rectification of GST records was challenged on grounds that an application seeking correction and reconciliation of input tax credit (ITC) was rejected without affording an opportunity of hearing and without verifying uploaded portal records. The court found the rejection procedurally defective for not recording reasons for

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GST reverse charge and import of services bail granted where offences are triable by Magistrate and detention prolonged

GST reverse charge and import of services bail granted where offences are triable by Magistrate and detention prolongedCase-LawsGSTRegular bail was granted in GST criminal proceedings concerning import of services and IGST under reverse charge because the

GST reverse charge and import of services bail granted where offences are triable by Magistrate and detention prolonged
Case-Laws
GST
Regular bail was granted in GST criminal proceedings concerning import of services and IGST under reverse charge because the offences are triable by a Magistrate, attract limited punishment, and allegations rest on documentary evidence; consequence: petitioners released on bail. The court held absence of fraud in the arrest memo and prolonged detention (a

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GST registration cancellation quashed – restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.

GST registration cancellation quashed – restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.Case-LawsGSTQuashing of GST registration cancellation was ordered and the registration directed to be restored, subject to

GST registration cancellation quashed – restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.
Case-Laws
GST
Quashing of GST registration cancellation was ordered and the registration directed to be restored, subject to the petitioner discharging outstanding tax arrears as a condition precedent under the Tvl. Suguna authority; the court relied on that precedent to require payment and reporting of tax liability before restoration. The impugned cance

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GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.

GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.Case-LawsGSTQuestions not raised before the lower authority were not entertained. The authority found that statutory payments mandated by the MMDR Act

GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.
Case-Laws
GST
Questions not raised before the lower authority were not entertained. The authority found that statutory payments mandated by the MMDR Act (30% of royalty to DMF; 2% to NMET) arise from mining activity and form part of royalty paid in the course or furtherance of business. Applying CBEC clarification, contributions to the District Mineral Foundation (DMF) are not subjec

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Bharat Law House Pvt. Ltd. Launches Three Power-Packed Books, Authored by Adv. Suresh Sharma and Adv. Varun Sharma

Bharat Law House Pvt. Ltd. Launches Three Power-Packed Books, Authored by Adv. Suresh Sharma and Adv. Varun SharmaGSTDated:- 5-2-2026PTIMumbai (Maharashtra) [India], February 05: A significant literary and professional milestone was marked on January 31,

Bharat Law House Pvt. Ltd. Launches Three Power-Packed Books, Authored by Adv. Suresh Sharma and Adv. Varun Sharma
GST
Dated:- 5-2-2026
PTI
Mumbai (Maharashtra) [India], February 05: A significant literary and professional milestone was marked on January 31, 2026, with the grand launch of three books published by Bharat Law House Pvt. Ltd., including two landmark GST titles and The First-Generation Lawyer. The event, held in Fortune Select Exotica – Member ITC Hotels’ Group, Navi Mumbai from 5:30 PM to 8:30 PM, brought together an eminent gathering of dignitaries, legal professionals, chartered accountants, and business leaders to celebrate definitive new contributions to GST law and practice. The event was hosted by Mr. Ravi

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ention of Money-Laundering Act, 2002) – Law & Practice The event also featured the Authors: • Advocate Suresh Sharma – Practitioner in Tax Litigation • Advocate Varun Sharma – Practitioner in Tax Litigation The Chief Guest and Honorary Guests shared their perspectives on the evolving GST framework, enforcement challenges, and the importance of practical legal understanding for professionals and businesses.
The evening marked the launch of three significant legal publications by Bharat Law House Pvt. Ltd., united by one shared professional journey, the evolution of legal practice from courtroom expertise to lived experience.
The two GST-focused titles, authored by Adv. Suresh Sharma and Adv. Varun Sharma, offers definitive, practic

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tes and litigation to documenting the human experience behind the profession.
Published by Bharat Law House Pvt. Ltd., the works bring a practical, experience-driven perspective aimed at strengthening understanding and confidence in GST compliance, covering search, seizure, summons, arrest, litigation, and related legal processes.
Please note: Dignitaries in the image (from left to right): Hon’ble Shri Vinayak Harish Vishwas, Mr. Ravi Puliani, Mr. Vinod Desai, Mr. Radhanath Purohit, Adv. Suresh Sharma, Adv. Akhilesh Dubey, Ms. Prerana Deshbhratar, Adv. Varun Sharma.
(Disclaimer: The above press release comes to you under an arrangement with PNN and PTI takes no editorial responsibility for the same.). PTI PWR
News – Press releas

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Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance

Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to complianceCase-LawsGSTImposition of a general penalty where concurrent assessment orders exist was held arbitrary under the doctrine agains

Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance
Case-Laws
GST
Imposition of a general penalty where concurrent assessment orders exist was held arbitrary under the doctrine against double punishment; consequence: the general penalty of Rs.50,000 was set aside. The liability for late fee was sustained on merits and the petitioner was directed to pay Rs.1,67,200 within 30 days; consequence: on compliance the im

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Limitation for tax recovery under Section 73 remitted for fresh adjudication subject to 50% predeposit and lifting attachment

Limitation for tax recovery under Section 73 remitted for fresh adjudication subject to 50% predeposit and lifting attachmentCase-LawsGSTLimitation for issuance of a tax recovery order under Section 73 was considered alongside an extension by notification

Limitation for tax recovery under Section 73 remitted for fresh adjudication subject to 50% predeposit and lifting attachment
Case-Laws
GST
Limitation for issuance of a tax recovery order under Section 73 was considered alongside an extension by notification; because the impugned order was ex parte after the petitioner failed to reply to the show cause notice, the court remitted the matter for fresh adjudication on merits. The respondent must give notice before passing any fresh order.

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