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GST Judicial Precedents
Image - GST Judicial
GST Judicial Precedents
Image - GST Judicial

GST Judicial Precedents

Treatise on Schedule III
Guide to Insolvency and Bankruptcy Code Vol 1 Guide to Insolvency & Bankruptcy Code – 2 Volumes | 5th edn. 2026 I Dr. D.K. Jain
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Book Name GST Judicial Precedents
Author Madhukar N Hiregange, Sudhir V. S., Anil K. Bezawada, Venkata Prasad P, CA Lakshman Kumar Kadali
Publisher Commercial Law Publishers
Edition 2nd Edition 2026
ISBN 9789378339776
Pages 1320

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HSN/SAC Code49011010
SKU: TG-CO-GST-JPRE Categories: , , , , , , , , , ,

Description

Get flat 25% discount for a limited period on the book ‘GST Judicial Precedents‘ by Madhukar N Hiregange, Sudhir V. S., Anil K. Bezawada, Venkata Prasad P and CA Lakshman Kumar Kadali. This edition, published in 2nd Edition 2026, is packed with valuable insights on GST with a total of 1320 pages. The book covers a wide range of topics, including introduction and GST overview, legal remedies available under GST, principles of interpretation, constitutional aspects, levy and collection, supply, classification, exemptions, input tax credit, refunds, transitional provisions, assessment and audit, demands and adjudication, appeals and revision, recovery proceedings, offences and penalties, anti-profiteering, and amnesty scheme in indirect taxes. Enjoy free shipping on your order. Don’t miss this opportunity to enhance your understanding of GST through comprehensive judicial precedents. ISBN: 9789378339776

Section Particulars Page No.
PART-I
CHAPTER-1—INTRODUCTION & GST OVERVIEW
1.1 Introduction 3
1.2 Tax and Levy 4
1.2.1 Terms “Tax” and “Taxes” 4
1.2.2 Tax and Fees 5
1.2.3 Power to levy tax 7
1.3 Concept & Legal Framework of GST 9
1.3.1 Key Features of the Model 10
1.3.2 Overview of GST Law 11
1.3.3 Payment of Taxes under Respective Heads 14
1.3.4 Advantages of GST 16
1.3.5 Taxes Subsumed Under GST 17
1.4 Judicial View on Critical Aspects of GST 21
1.5 Case Laws under Erstwhile Laws 28
CHAPTER-2—LEGAL REMEDIES AVAILABLE UNDER GST
2.1 Introduction 32
2.2 Legal Remedies under GST law 33
2.2.1 Adjudication– Ascertaining the demand (Section 73/ section 74) 33
2.2.2 Appeals 35
2.2.2.1 Appeal to First Appellate Authority (Section 107) 37
2.2.2.2 Appeal to Appellate Tribunal (Section 112) 38
2.2.2.3 Appeal to High Court (Section 117) 39
2.2.2.4 Appeal to the Supreme Court (Section 118) 39
2.2.2.5 Constitutional Remedies 39
2.3 Principles while pursuing legal remedies 41
2.3.1 Only the aggrieved party can seek legal remedies 41
2.3.2 Time Limits 41
2.3.3 Pre-deposits 42
2.3.4 The case cannot be re-opened based on a decision on another person’s case 43
2.3.5 The order becomes final if not appealed against 44
2.3.6 Recovery follows the final orders 44
2.3.7 Principles of Natural justice should be followed 44
2.3.8 Jurisdiction 45
2.3.9 Judicial Discipline 45
2.3.10 Not on assumptions/inferences- 46
2.3.11 Reasoned & speaking order 46
2.3.12 Res judicata 48
2.3.13 Res Integra: 48
2.3.14 Doctrine of Merger 48
2.3.15 Effect of Setting aside the orders 50
2.3.16 Circulars issued by Board/Government 50
PART-II
CHAPTER-3—PRINCIPLES OF INTERPRETATION
3.1 Introduction 54
3.1.1 Purpose 54
3.1.2 Statutory Interpretation as understood by Theorists. 55
3.2 Internal and External Aids of Interpretation 56
3.2.2 External Aids 58
3.2.3 Relevancy of General Clauses Act in Interpretation 59
3.3 Fundamental Principles of Interpretation 61
3.3.1 Legislative Competence to levy 62
3.3.2 Elements of proper levy 64
3.3.3 Standard Principles of Interpreting a Taxing Statute 65
3.3.4 Principle of Plain Meaning (Literal Construction) 71
3.3.5 Purposive Construction (Intention of Legislature) 76
3.3.6 Doctrine of Casus Omissus 78
3.3.7 Mischief Rule 80
3.3.8 Principle of Harmonious Construction 81
3.3.9 Doctrine of Beneficial Construction 83
3.3.10 Strict Construction of Penal Statutes 84
3.3.11 Strict and liberal Construction of a Procedural Notification 86
3.4 General Principles and presumptions in Interpretation 87
3.4.1 Act should be read as per updated conditions 87
3.5 Use of Punctuations in Interpretation 87
3.6 Interpretation of Words Unidentified in the Statute 88
3.6.1 “Shall” and “May” 88
3.6.2 “As far as possible” 89
3.6.3 “Bona fide Mistake” 90
3.6.4 “In relation to” 90
3.6.5 “In respect of” 90
3.6.6 “Not less than” 91
3.6.7 “Reasonable Time” 91
3.6.8 “Going Concern” 91
3.6.9 “Slump Sale” 92
3.7 Doctrine of Precedent 92
3.8 CONCLUSION 94
PART-III
CHAPTER-4—LEGAL MAXIMS WITH PRACTICAL EXAMPLES
4.1 Introduction 98
4.2 Maxims – Illustrated and Classified 100
4.2.1 Ab Initio 102
4.2.2 Actio Personalis Moritur Cum Persona 103
4.2.3 Actus Non Facit Reum, Nisi Mens Sit Rea 103
4.2.4 Audi Alteram Partem 105
4.2.5 Actori incumbit onus probandi 107
4.2.6 Actus Reus 108
4.2.7 Actus Curiae Neminem Gravabit 108
4.2.8 Cursus Curiae Estlex Curiae 109
4.2.9 Caveat emptor 109
4.2.10 De Facto 110
4.2.11 De Minimis Non Curat Lex 110
4.2.12 Delegatus Non-Potest Delegare 110
4.2.13 Discretio est discernere per legem quid sit justum 112
4.2.14 Ejusdem Generis 113
4.2.15 Ex Post Facto 114
4.2.16 Expressio Unius Est Exclusio Alterius 115
4.2.17 Generalia Specialibus non derogant 116
4.2.18 Ignorantia juris non excusat 117
4.2.19 In Absentia 117
4.2.20 Interpretare et concordare leges legibus est optimus interpretendi modus 118
4.2.21 Leges Posteriores Priores Contrarias Abrogant 118
4.2.22 Lex Non Cogit Ad Impossiblia 119
4.2.23 Locus Standi 120
4.2.24 Modus Operandi 121
4.2.25 Mutatis Mutandis 121
4.2.26 Nemo Debet Esse Judex in Propria Sua Causa (‘nemo judex in causa sua’) 123
4.2.27 Nemo Debet BisVexari (Pro Una Et Eadem Causa) 124
4.2.28 Non-Obstante 124
4.2.29 Noscitur a Sociis 126
4.2.30 Nova Constitutio Futuris Formam Imponere Debet, Non Praeteritis 127
4.2.31 Obiter Dicta 128
4.2.32 Pari Materia 129
4.2.33 Per Incuriam 130
4.2.34 Res Integra 130
4.2.35 Sublato Fundamento Cadit Opus 131
4.2.36 Ubi Non Est Principalis Non Potest Esse Accessorius 132
4.2.37 Ubi Jus Ibi Remedium 132
4.2.38 Vigilantibus et non dormientibus jura sub veniunt 132
4.2.39 Commodum Ex Injuria Sua Memo Habere Debet 132
4.2.40 Sub Silentio 133
4.2.41 Reformatio In Peius 134
4.2.42 Doctrine of Necessity 134
4.3 Conclusion 135
PART-IV
CHAPTER-5—CONSTITUTIONALITY
5.1 Introduction 141
5.1.1 Taxing Entries under Central Tax 144
5.1.2 Taxing Entries under State Tax 145
5.1.3 Taxing Entries under Concurrent Tax 150
5.1.4 Definitions under GST inserted through the Constitution 156
5.2 Constitutional mandate and limitations under GST Law 157
5.2.1 Constitutional Mandate 157
5.2.2 Constitutional Limitation 158
5.2.2.1 Fundamental Rights 159
5.2.2.2 Breach of Fundamental Rights 161
5.2.2.3 Constitutional Validity of RBI’s decision to Ban “Merchanting Trade Transaction” – Test of Proportionality 162
5.2.2.4 Inequitable Taxation – principle to compensate injustice 163
5.2.3 Authority to levy and Transitional Provision 164
5.2.3.1 Challenging the vires of Rule 117 165
5.2.3.2 Upholding the vires of Rule 117 167
5.2.3.3 Constitutional Validity of the Retrospective Amendment 167
5.2.4 Constitutional Limitation on Provisional Attachment of Bank Account 169
5.2.5 Constitutional Limitation on Blocking Credit Ledger under Rule 86A 170
5.3 Constitutional Validity 172
5.3.1 Constitutional validity of GST (Compensation to States) Act, 2017 172
5.3.2 Constitutional Validity of the Savings and Repeal Clause 176
5.3.3 Constitutional Validity of Demand and Recovery in GST 179
5.3.4 Constitutional Validity of Section 16(2)(c) of the CGST Act, 2017
and Rule 36(4) of the CGST Rules, 2017 182
5.3.6 Constitutional Validity of RCM on Security Services 187
5.3.7 Constitutional Validity of Section 16(4) of the CGST Act, 2017 188
5.3.8 Constitutional Validity of Press Release 191
5.3.9 Constitutionality of Arrest and Prosecution under GST 191
5.3.10 Constitutional Validity of Section 7(1)(aa) of the CGST Act, 2017 – Services provided by association to its members 194
5.3.11 Constitutional validity of Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017 196
5.3.13 Constitutional validity of Rule 96(10) 199
5.3.14 Constitutional Validity of GSTR-3B as a return 202
5.3.15 Constitutional Validity of Rule 89(5) – Refund under Inverted Duty Structure 203
5.4.2 Detention of vehicle on alleged “wrong destination” when all documents carried ultra vires the Constitution 208
5.4.3 Constitutional Validity of Rule 31A(3) of CGST Rules 209
5.4.4 Constitutional validity of mandatory deduction of 1/3rd land value 210
5.5.1 Possible Areas to Challenge Constitutionality Constitutional Validity of GST on Mining Royalty 212
5.5.2 Constitutional Validity on levy and valuation of Coporate Guarantee 213
5.5.4 Constitutional Validity on deemed valuation provided in Entry 201A of Notification No. 01/2017-Central Tax (Rate) 217
5.5.5 Constitutional Validity of valuation on landowner’s share 218
5.4 Landmark Decisions under the Erstwhile Law 219
CHAPTER-6—LEVY & COLLECTION
6.1 Introduction 222
6.2 The decision regarding the levy of GST 223
6.2.1 Constitutional Validity of Compensation Cess Act 223
6.2.2 The constitutional validity of Section 13(8)(b) of IGST Act, 2017 (Place of supply for an intermediary): 224
6.2.3 Nature of tax – CGST + SGST or IGST 229
6.2.4 Levy of GST on liquor license 230
6.2.5 C-Forms issued for High-Speed Diesel [HSD] 230
6.2.6 Levy of GST on Freight 231
6.2.7 Whether notification of one State can be subjected to judicial scrutiny of a High Court beyond its Territorial Jurisdiction of that State? 233
6.2.8 Levy of Market Fee 234
6.2.9 Levy of Tax on supplies made by or to Duty-Free Shops 234
6.2.10 Levy of Advertisement Tax 237
6.2.11 Levy of Entertainment tax 237
6.2.12 Deferred payment of VAT for Sick Industries 237
6.2.13 Validity of levy of 1% of court fees on the filing of appeal before Appellate Authority under GST in the State of Kerala 238
6.2.14 Validity of deemed 1/3rd land deduction 239
6.2.15 Exclusion of Ice Cream Manufacturers from Composition scheme 240
6.2.16 Customs duty does not include Integrated Tax 241
6.2.17 Levy of IGST on import of Oxygen Concentrators 243
6.3 Cases pending under GST 245
6.4 Possible Areas of disputes in GST 245
6.4.1. Notifications under GST Law must conform to GST council recommendations 245
6.4.2 The constitutional validity of Notifications and Circulars levying GST on development rights before 01.04.2019 on the landowner: 245
6.4.3 The constitutional validity of Notifications and Circulars levying GST after 01.04.2019 on development rights on unsold stock on the date of issue of completion certificate under reverse charge mechanism on the developer 246
6.4.4 Levy of GST on Extra Neutral Alcohol 247
6.4.5 Levy of GST on royalty paid to Government for giving the right to extract natural resources 248
6.4.6 Refund of GST on account of cancellation of contract 249
6.4.7 No GST on affiliation fess paid to the Universities 250
6.4.8. No GST on regulatory fees collected by the State Electricity Regulatory Commission 251
6.4.9 Prospective effect of Notification 251
6.4.10 No GST on the Solatium paid as part of compensation. 251
6.5 Case Laws relating to Levy & Collection in pre-GST regime 252
6.6 Decisions are given under Foreign GST Law and its relevancy to Indian GST 264
6.6.1 Taxability of Amounts Collected by Development Councils 264
6.6.2 Taxability of samples distributed for marketing 265
6.6.3 Taxability of unused air tickets on account of non-travel by passenger 265
CHAPTER-7—MEANING & SCOPE OF SUPPLY (TAXABLE EVENT)
Introduction 268
7.1 Decisions under GST Law 269
7.1.1 Concept of mutuality 269
7.1.2 Transfer of development rights and immovable property related transactions 270
7.1.3 Classification of services – offline/online games such as Rummy games of chance or skill? 273
7.1.4 Reciprocity of obligations is necessary to make a supply. Damages in contrast to ‘consideration’ 274
7.1.5 Actionable claim: 275
7.1.6 Long-term lease equivalent to a sale of land? 277
7.1.7 Lottery tickets treated as goods or not? 278
7.1.8 Supplying instruments/equipment to unrelated parties without consideration is a ‘supply’ or not? 279
7.1.9 The supply of goods by the charitable trust is a business activity carried out for pecuniary benefits 280
7.1.10 Intermediary services 280
7.1.11 Whether GST is payable on discount received 282
7.1.12 Others 282
7.2 Pending for decisions before HC/SC 284
7.3 Possible areas of disputes under GST 285
7.3.1 Works contract – whether a supply of ‘goods’ or ‘services’: 285
7.4.2 Notice pay recovery collected by an employer from an employee 285
7.3.3 Amounts collected by clubs/associations from its members: 286
7.3.4 Discounts and incentives: 286
7.3.5 Liquidated damages 288
7.4 Decisions under VAT, CE, ST, Allied Laws relevant to GST: 290
7.4.1 The inclusive definition of ‘Supply’: 290
7.4.2 ‘Barter’ 290
7.4.3 Exchange: 291
7.4.4 Definition of ‘Goods’ 291
7.4.5 Definition of Service: 294
7.4.6 Definition of consideration: 297
7.4.7 Definition of ‘Person’: 299
7.5.8 Definition of Business: 301
7.4.9 Sharing of expenses: 302
7.4.10 Notice pay recovery: 302
7.4.11 ‘Gift’: 303
7.4.12 Agency relationship: 303
7.4.13 Transfer: 304
7.4.14 Land and buildings: 305
7.4.15 Process – meaning: 306
7.5.16 Renting of Immovable Property: 307
7.4.17 Construction of Complex, Building, Civil structure: 307
7.4.18 Temporary transfer of IPR: 309
7.4.19 Information Technology Software: 310
7.4.20 Transfer of right to use: 311
7.4.21 Toleration to an act or refrain from an act: 312
7.4.22 Works Contract Service 315
7.4.23 Restaurant Service: 317
7.4.24 Club or association to its members: 319
7.4.25 Employer & Employee: 319
7.4.26 Land and Buildings: 321
7.4.27 Actionable claim: 321
7.4.28 Taxability of Venture Capital Funds 322
7.4.29 Taxability of convenience fees 323
7.4.30 Taxability of interchange fees 323
7.4.31 Taxability in case of merging of companies 323
7.4.32 Taxability of sale of services 324
7.4.33 Taxability of job work services 324
7.5 Decisions given under Foreign GST Law and its relevancy to Indian GST 324
7.5.1 Taxability of goods supplied free of cost against vouchers 324
7.5.2 Taxability of compensation received from the local authority for discontinuation of milk production 325
7.5.3 Taxability of retention of deposit money by the hotel on account of cancellation of the booking 325
7.5.4 Taxability of putting business assets for personal use and input tax reversal 326
CHAPTER-8—CLASSIFICATION, COMPOSITE & MIXED SUPPLY
8.1 Introduction 327
8.2 Decisions under GST Law 328
8.3 Possible area of a dispute under GST 362
8.4 Old decisions relevant to GST – VAT, CE, ST, Allied Laws 364
8.4.1 Explanatory Notes to the HSN: 364
8.4.2 Rules of Interpretation: 365
8.4.3 Function or use 373
8.4.4 Constituent material 374
8.4.5 Expert Opinion 374
8.4.6 Dictionary meaning 374
8.4.7 Classification by ISI Specification 375
8.4.8 Classification beneficial to the assessee 375
8.4.9 Long-standing classification not to be changed 376
8.4.10 Works Contract 376
8.4.11 Software 379
8.4.12 Others 380
8.5 Decisions are given under Foreign GST Law and its relevancy to Indian GST 389
CHAPTER-9—EXEMPTIONS UNDER GST
9.1 Introduction & Provisions 395
9.2 Judicial pronouncements under GST 421
9.2.1 Applicability of exemption to charges collected along with charges for transmission and distribution of electricity 421
9.2.2 Exemption applicability to exercise books 423
9.2.3 Exemption applicability to chilling and packing of milk done by contractors to milk dairies 424
9.2.4 Duty of customs does not refer to Integrated tax (IGST) 425
9.2.5 Exemption on supply of branded rice is not available even if the brand is unregistered 427
9.2.6 Renting of immovable property to Backward Classes Welfare Department is exempt from GST 428
9.2.7 Contributions to Residential Welfare Associations (RWA) in excess of INR 7,500 per member per month shall be liable to GST 428
9.2.8 Validity of withdrawal of GST Exemption to auto rickshaws, cabs and non-AC stage carriages providing services through ECOs 429
9.2.9 Loan transaction with a credit card holder by a bank is exempt from GST and it cannot be equated with service of credit card 430
9.2.10 Eligibility of exemption from GST Compensation Cess on Import of Coal by SEZ units 431
9.2.11 Supply of cotton seed oil cake to traders prior to 22.09.2017 is exempt from GST as long as the end use is for cattle feed 433
9.2.12 Interest from defaulting subscriptions of chit is exempted from GST 433
9.3 Judicial pronouncements pending before courts in GST regime: 434
9.3.1 Applicability of exemption to Fish Meal used in manufacture of aquatic/poultry/prawn feed 434
9.3.2 Taxability of Annuity paid as deferred payment for construction and maintenance of roads 435
9.4 Possible areas of dispute 436
9.4.1 What is Going concern not defined? 436
9.4.2 ‘In relation to’ has wide meaning assigned to it, Leading to disputes 436
9.4.3 Statutory and sovereign functions of Government or Municipality not defined under GST 436
9.4.4 Transportation of goods by Road: 437
9.4.5 Exemption to Services in relation to agricultural produce is service specific not person specific: 437
9.4.6 Sale of TDR – Not leviable to GST: 437
9.5 Judicial pronouncements given in earlier law applicable in GST regime 438
9.5.1 Exemptions related to health care services: 438
9.5.2 Ambulance service cannot be called as rent-a-cab service 441
9.5.3 Exemption given only to theatre or drama artist performance is violation of Article 14? 441
9.5.4 Exemption in relation to services of public libraries: 442
9.5.5 Exemptions related to training and coaching services 443
9.5.6 Exemption in respect of stage carriage and contract carriage vehicles 446
9.5.7 Agricultural produce inclusions and exclusions 446
9.5.8 Whether satisfaction of SEZ Act Conditions alone make the assessee eligible for service tax exemption? 448
9.5.9 Eligibility of ST exemption to construction services where work order is issued by BSNL as an implementing agency for ultimate use by Defence Services, GOI. 450
9.5.10 Service tax Levy on Legal services 451
9.5.11 Exemption under Notification 25/2012-ST for construction services provided to railways, including monorail or metro does not cover only “Indian Railways” but any railway, irrespective of the ownership 452
9.5.12 Service Tax is payable on services provided by HGO as the services provided by them does not amount to a religious ceremony 453
9.6 Foreign GST pronouncements relevant to Indian GST 454
9.6.1 Exemptions related to health care services: 454
9.6.2 Exemption3 related to transaction in money 459
CHAPTER-10 —TIME OF SUPPLY
10.1 Introduction 462
10.2 Decision under GST on time of supply of goods or services 468
10.3 Rationale from important Advance rulings under GST 470
10.4 Possible disputes under GST: 474
10.4.1 Associated Enterprises 474
10.4.2 When advance received in common for supply of goods and services which are neither composite nor mixed supply 475
10.4.3 Deposit v. Advance 475
10.4.4 Vouchers 476
10.4.5 Determination of composite/mixed Supply 477
10.5 Decisions in Pre-GST regime 477
CHAPTER-11—PLACE OF SUPPLY
11.1 Introduction 483
11.1.1 Central Sales Tax Act, 1956 483
11.1.2 Export of Service Rules, 2005 and The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 484
11.1.2.1 Export of Service Rules, 2005 484
11.1.2.2 The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 484
11.1.2.3 Place of Provision of Service Rules, 2012 484
11.1.3 Provisions under GST 486
11.1.3.1 Definitions 486
11.1.3.2 Nature of Supply under IGST Act 486
11.1.3.3 Place of Supply 487
11.2 Decisions under GST Law 493
11.2.1 Decisions on Movement of Goods 493
11.2.2 Decisions on Zero Rated Supplies 494
11.3 Pending for decisions before HC/SC 499
11.4 Possible area of a dispute under GST 499
11.4.1 Factory Gate Sale: 499
11.4.2 Renting of Immovable property v. Storage and Warehousing Services 500
11.4.3 Performance Based Services 502
11.4.4 Intermediary services 502
11.4.5 Section 10(1)(b) v. Section 10(1)(d) of the IGST Act, 2017 509
11.4 Old decisions relevant to GST – VAT, CE, ST, Allied Laws 510
11.5 Decisions given under Foreign GST Law and its relevancy to Indian GST 520
11.6 Old decisions which are not relevant under GST 521
CHAPTER-12—VALUATION
12.1 Introduction: 525
12.2 Decisions/ruling under GST Law 526
12.3 Pending for decisions before HC/SC 535
12.4 Possible area of the dispute under GST 536
12.4.1 Grossing up of TDS in case of foreign payments 536
12.4.2 Actual Land deduction instead of 1/3rd notional value 536
12.4.3 Commission v. Discount 537
12.4.4 Deduction of Pure agent v. Inclusion in the value of supply 538
12.4.5 Valuation in case of supply by the employer to employee 538
12.4.6 Charges v. Tax 539
12.4.7 Cum-Tax Value 540
12.4.8 Consideration vis-à-vis Deposits 541
12.4.9 Rules u/s. 15(4) v. Notified supplies u/s.15(5) 541
12.5 Old decisions relevant to GST – VAT, CE, ST, Allied Laws 542
12.5.1 Transaction value 542
12.5.2 Price 544
12.5.3 Valuation in case of free supplies (Gifts) 544
12.5.4 Valuation in case of Post Sale Discount/Quantity discount 545
12.5.5 Treatment in case of consideration partly in cash and partly in kind 546
12.5.6 Valuation in case of a barter transaction 547
12.5.7 Valuation in case of subsidies provided by Government 547
12.5.8 Valuation in case of amount incurred by the recipients 548
12.5.9 Price is the sole consideration 549
12.5.10 Reimbursement expenses 550
12.5.11 Tax, Interest and Penalty 552
12.5.12 Charging Section v. Provision for valuation 554
12.5.13 Interest on the retrospective escalation of Price 554
12.5.14 Related Party Transactions 554
12.5.15 Incidental Expenses 555
12.5.16 Valuation in case of Ocean freight: 556
12.5.17 Decisions given under Foreign GST Law and its relevancy to Indian GST 557
CHAPTER-13—INPUT TAX CREDIT
13.1 Introduction 561
13.2 Judgments in GST regime 563
13.2.1 Seamless flow of Input Tax Credit 563
13.2.2 Input Tax Credit a vested and indefeasible right 564
13.2.3 Condition 16(2)(c) – Payment of Tax by the supplier 566
13.2.4 Payment within 180 days to vendor 568
13.2.5 Time Limit under section 16(4) of CGST Act, 2017 569
13.2.6 Restricted/Blocked Input Tax Credits 570
13.2.7 Input Service Distributor (ISD) v. Cross Charge 578
13.2.8 Transfer of input tax credit between distinct persons 579
13.2.9 Blocking of Credit Ledger under Rule 86A 579
13.2.10 Restoration of ITC to credit ledger 581
13.2.11 Other Important Issues/Wrongly availed ITC: 581
13.3 Challenge to the Constitutional Validity under GST regime 583
13.3.1 Time Limit under section 16(4) of CGST Act, 2017 583
13.3.2 Challenging the validity of blockage of credit 584
13.3.3 Challenging the validity of Rule 36(4) 584
13.3.4 Challenging the validity of Rule 86A 585
13.4 Possible Areas of Disputes 586
13.4.1 Whether ITC under GST a vested right or concession 586
13.4.2 Eligibility of credit of CGST & SGST of other States 586
13.4.3 Whether the restrictions provided under section 17(5) of CGST Act is arbitrary and unconstitutional 587
13.4.4 ITC on Plant & Machinery affixed to the earth 587
13.4.5 Rule 36(4) of CGST Rules 588
13.4.6 Rule 86A of CGST Rules 588
13.4.7 Section 16(4) – time limit 588
13.4.8 Section 16(2)(c) – the condition provided is lex non cogit ad impossibilia 589
13.4.9 Receipt of Goods and/or Services – Deemed or only Physical 589
13.4.10 Eligibility of ITC based on TR-6 challan, etc. 589
13.5 Judgements in pre-GST regime 589
13.5.1 Vested Right or a concession 590
13.5.2 Input, Input Services, Capital Goods 591
13.5.3 Meaning – “In the Course of” 592
13.5.4 Meaning – “Furtherance of” 593
13.5.5 The understanding of the negative language with non-obstante clause used in section 16(2) of CGST Act, 2017 593
13.5.6 Receipt of goods and/or services, documents for availing credit 593
13.5.7 Impossible condition to avail the credit 594
13.5.8 Availability of input tax credit where supplier issued partial financial credit note 597
13.5.9 Time limit for availment of credit 597
13.5.10 Restricted / Blocked Credits 599
13.5.11 ITC on motor vehicles 599
13.5.12 ITC restriction on Food and Beverages 601
13.5.13 ITC on Plant & Machinery 601
13.5.14 ITC on Construction and Works Contract Services 602
13.5.15 ITC on Personal Consumption 604
13.5.16 ITC on goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples 605
13.5.17 Process Loss and Handling Loss: 607
13.5.18 Statutory mandate v. ITC Eligibility 608
13.5.19 Proportionate/Apportionment of credit 610
13.5.20 Credit in special circumstances and Input Service Distributor 612
13.5.21 Availability of Credit on admitted/accepted liability of tax discharged 613
13.6 Relevant international judgements and references to GST law 613
CHAPTER-14—REGISTRATION, RETURNS AND PAYMENTS SUMMARY
14.1 Registration 616
14.1.1 Introduction 616
14.1.2 Judgments in GST regime 617
14.1.3 Migration 617
14.1.4 Cancellation of Registration 618
14.1.5 Advance rulings relating to registration under GST 625
14.1.6 Threshold limit 626
14.1.7 Liability to get registered 626
14.1.8 Location for Registration 627
14.1.9 Possible Disputes that may arise 628
14.1.10 Judgements in pre-GST regime which may be relevant under GST 628
14.1.11 Relevant International Judgments to GST Law 630
14.2 Returns under GST 631
14.2.1 Introduction 631
14.3 Payments under GST 644
14.3.1 Introduction 644
CHAPTER-15—REFUNDS
15.1 Introduction 651
15.1.1 Refund of Zero-Rated supply: 653
15.1.2 Refunds in case of duty-free shops: 657
15.1.3 Refund on account of judgment 659
15.1.4 Can excess paid tax be adjusted against future liability? 659
15.1.5 Concept of unjust enrichment: 660
15.1.6 Documentary proof to be submitted to pass the test of unjust enrichment 664
15.1.7 Eligibility of Refund vis-à-vis procedural conditions: 665
15.1.8 Claiming of refund without first challenging assessment 666
15.2 Various judgements given in GST regime 667
15.3 Pending cases before various authorities 703
15.4 Possible issues in Refunds under GST 703
15.4.1 Refund on capital goods under accumulated input tax credit method 703
15.4.2 Accumulated ITC refund Claim on Zero-rated supplies by SEZ Unit or SEZ unit Developer 704
15.4.3 Duty Drawback to SEZ Units on DTA procurements: 706
15.4.4 Refund of unutilised input tax credit in case of closure of business 706
15.4.5 Payment under Protest in GST 707
15.5 Judicial pronouncements given under earlier tax regime relevant to GST 709
15.5.1 Unjust enrichment – When amounts collected on inclusive basis and not refunded to customers 709
15.5.2 The person who suffers tax incidence has the necessary locus standi to file refund application: 710
15.5.3 Procedural non-compliance cannot make assessee to lose substantive benefit 711
15.5.4 Intention to file appeal – cannot be a ground for withholding refund 721
15.5.5 Taxes collected without authority of law – Time limit for claiming refund: 721
15.5.6 Computation of Time limit for claiming accumulated input tax refund on export of services 726
15.5.7 Amendment made to time limit for claiming refund cannot be applied retrospectively 728
15.5.8 Time limit computation – Application filed before wrong authority 729
15.5.9 Direct Nexus between inputs and outputs is required to claim Refund? 731
15.5.10 Delay in sanction of refund – interest accrues after expiry of three months from application date 732
15.5.11 Interest computation on delay in payment ceases when it is sanctioned to assessee 736
15.5.12 Adjustment of refund against pending demand against which an appeal is pending 739
15.5.13 Time limit for filing refund on account of judgement, decree, order or direction of the appellate authority, tribunal or any court 740
15.6 Landmark judgements of previous regime not relevant in GST 743
CHAPTER-16—TRANSITIONAL PROVISIONS UNDER GST
16.1 Introduction 747
16.2 Decisions under GST Law 748
16.2.1 Filing of Form Tran-01 after the prescribed due date 748
16.2.2 Rectification of the Form Tran-01/02 761
16.2.3 Carry forward of the credit closing balance into GST 762
16.2.4 Conditions to avail the credit on the closing stock as on 30.06.2017 767
16.2.5 The credit of the goods/services in Transit 768
16.2.6 Recovery of Transitional Credit 769
16.3 Pre-GST case laws relevant to GST 770
CHAPTER-17—INSPECTION, SEARCH & SEIZURE + E-WAY BILL
17.1 Introduction 785
17.1.1 Inspection, Search & Seizure 785
17.1.2 E-way Bill 786
17.1.3 Summons 786
17.2 Decisions in GST Regime 787
17.2.1 Inspection, Search & Seizure 787
17.2.2 E-way Bill 810
17.2.3 Pending Cases 829
17.2.3.1 E-way Bill 829
17.2.3.2 Inspection, Search & Seizure 830
17.2.4 Decisions in Pre-GST Regime 830
17.2.4.1 Inspection, Search & Seizure 830
17.2.5 Jurisdiction of AAR on E-Way Bill Matters 837
CHAPTER-18—ASSESSMENT & AUDIT
18.1 Assessment 838
18.1.1 Introduction 838
18.1.2 Assessment under GST Law 839
18.1.3 Principles of Assessment 841
18.1.4 Decisions under GST regime 842
18.1.5 Possible areas of dispute 855
18.1.6 Judgements in pre-GST regime 855
18.2 Audit 859
18.2.1 Introduction 859
18.2.2 Decisions under GST regime 861
18.3 Decisions under pre-GST regime 867
18.3.1 Audit by revenue authorities 867
18.3.2 Can C&AG conduct audit of service tax assessee 867
18.3.3 Special Audit 869
18.3.4 Special Audit – Right of hearing to be granted 869
CHAPTER-19—DEMANDS AND ADJUDICATION
19.1 Introduction 872
19.2 Decisions under GST Law 875
19.2.1 SCN – Not uploaded online 875
19.2.2 Summary of SCN is not a substitute for SCN 876
19.2.3 SCN – Vague & Lack of details and reasoning 877
19.2.4 SCN is un-signed 879
19.2.5 SCN does not have valid “Document Identification Number” (DIN) 880
19.2.6 Order Cannot travel beyond the SCN issued 881
19.2.7 Validity of extension of time limit for issuing notices and orders 882
19.2.8 Section 74 – ‘fraud’, ‘willful misStatement’ or ‘suppression of facts’ 884
19.2.9 Audit report did not record findings of fraud, willful misStatement or suppression of fact in respect of any of observations? 886
19.2.10 Omission of the words “intent to evade” in Section 74 886
19.2.11 Validity of issuing common notice for multiple financial years 887
19.2.12 Validity of joint assessment proceedings 887
19.2.13 Taxpayers shall be put to notice of required documents/clarifications 888
19.2.14 Adjournment request and Extension to file reply cannot be rejected 888
19.2.15 Intimation in Part-A of Form GST DRC – 01A 889
19.2.16 SCN – Can the SCN be quashed based on jurisdictional errors 890
19.2.17 Demand letter is intimation of demand and not actual recovery action 891
19.2.18 Validity of Parallel proceedings under GST? 891
19.2.19 Two SCN for same period and same issue permissible? 893
19.2.20 Ex-Parte order passed 894
19.2.21 Non-consideration of submissions or documents – “Violation of Principles of Natural Justice” 895
19.2.22 Non-provision of “Opportunity of Being Heard” – “Violation of Principles of Natural Justice” 896
19.2.23 Opportunity for cross-examination – “Principles of Natural Justice” 899
19.2.24 Uploading SCNs in “Additional Notices and Orders’ tab in GST Portal 900
19.2.25 Proceedings under Section 73 or 74 of the Act are independent from Section 61 proceedings 901
19.2.26 Corrigendum to SCN issued 901
19.2.27 100% penalty cannot be imposed in case of Section 73
proceedings 901
19.2.28 Can Order be passed without issuing SCN? 901
19.2.29 Can DGGI officers be termed as Proper Officers under GST? 902
19.2.30 No recovery without issuance of SCN 904
19.2.31 Issuance of notice upon non-application of mind 905
19.2.32 Manner of notice 905
19.2.33 Relied upon documents to be served 907
19.2.34 Validity of proceedings under Pre-GST laws after implementation of GST 907
19.2.35 Delay in order upload within the limitation period was a jurisdictional defect 908
19.3 Pending for decisions before HC/SC 908
19.4 Possible area of dispute under GST 909
19.5 Decisions VAT, CE, ST, Laws relevant to GST 911
19.5.1 Time limits for issuing SCN 911
19.5.2 SCN – Vague & Lack of details and reasoning 912
19.5.3 Adjudication of SCN 913
19.5.4 Pre-SCN consultation 913
19.5.5 Two SCN for same period and same issue permissible? 914
19.5.6 Violation of Principles of Natural Justice 915
19.5.7 Jurisdiction 915
19.5.8 Validity of SCN 916
19.5.9 Extended period of Limitation 919
19.5.10 Extended period cannot be invoked when Bona fide belief is backed by legal provisions 924
19.5.11 Imposition of penalty 925
19.5.12 Delay in proceedings 927
19.5.13 Opportunity for cross-examination – “Principles of Natural Justice” 927
19.5.14 Manner of notice 927
CHAPTER-20—APPEALS AND REVISION
20.1 Introduction 930
20.2 Decisions under the GST Law 932
20.2.1 Violation of principles of natural justice/Unreasoned order 932
20.2.2 Mode of filing the Appeal 936
20.2.3 The time limit for filing the appeal 936
20.2.4 Appealable order 947
20.2.5 Certified copy of the order 948
20.2.6 Deemed stay on recovery on payment of mandatory Pre-deposit 949
20.2.7 Payment of Pre-deposit using the balance in the Electronic Credit Ledger 952
20.2.8 Alternative remedy 964
20.2.9 Constitution of GST Tribunal: 964
20.3 Possible disputes under GST 965
20.4 Decisions under Pre-GST laws relevant to GST 967
20.4.1 Limitation period [Section 107(1)(2)(4)] 967
20.4.2 Valid serving of order 968
20.4.3 Condonation of delay 968
20.4.4 Power of Commissioner (Appeals) and Tribunal in condoning the delay 973
20.4.5 Mandatory Pre-deposit 975
20.4.6 Binding nature of appeal orders 978
20.4.7 Remand powers for Appellate Authority 978
20.4.8 Tribunal is the final fact-finding authority 980
20.4.9 Tribunal is not having the power to test the vires of a statute 981
20.4.10 Question of law v. Question of fact and Court Jurisdiction 981
20.4.11 Limitation – Question of Fact v. Question of Law 982
20.4.12 Review mechanism: 983
20.4.13 Revisional Authority: 984
20.4.14 Powers of Revisional Authority 985
20.4.15 Additional evidence/Grounds 987
20.5 Decisions under the Foreign Laws 987
CHAPTER-21—RECOVERY PROCEEDINGS
21.1 Introduction 993
21.2 Decisions under GST Law 998
21.2.1 Recovery proceedings cannot be initiated before the expiry of the time limit to file an appeal unless it is a self-assessed liability 998
21.2.2 Attachment order to be revoked after filing of appeal by assessee 1000
21.2.3 Upon payment of pre-deposit, stay of recovery would be granted until Tribunal is constituted 1001
21.2.4 Letters issued advising voluntary tax payments is without proper legal basis 1003
21.2.5 Extending time limit for making payment 1004
21.2.6 Recovery proceedings cannot be affected directly based on differences in Form GSTR-1 and Form GSTR-3B without complying with the requirements stated in Rule 88C of the CGST Rules 1004
21.2.7 Recovery in case of Cancellation of registration: 1005
21.2.8 Recovery provisions under GST cannot be invoked without proper assessment 1005
21.2.9 Recovery provisions under GST cannot be invoked for the recovery of service tax dues 1006
21.2.10 Rule 86-A is not a recovery provision 1006
21.2.11 Debiting taxpayer’s bank account without any intimation is sheer abuse of power 1009
21.2.14 State Adjudicating authority is a secured creditor 1012
21.2.15 Recovery Proceedings before Adjudication 1012
21.2.16 Claim of the department cannot recover from the insolvent if it is not the part of the Resolution plan 1013
21.2.17 On invocation of a provisional attachment mechanism 1013
21.2.18 Effect of Section 83 comes to an end as soon as proceedings pending is over 1017
21.2.19 Attachment which results in adverse effect on right to business cannot be made 1017
21.2.20 Department not entitled to retain the amount collected through cheques during search 1018
21.2.21 Bank attachment ceases to have effect after expiry of one year 1019
21.2.22 Cash Credit account cannot be attached 1019
21.2.23 Provisional attachment can be done by Commissioner only – Delegation not warranted 1020
21.2.24 Payment of tax in installments is allowed even when the company has defaulted in payment of tax in installments as allowed earlier. 1020
21.2.25 Discretion under Section 80 is required to be exercised reasonably 1021
21.2.26 Recovery/Provisional attachment is not valid without proper serving of notice 1021
21.2.27 In case the liability is self-assessed and paid beyond stipulated time, the interest cannot be deposited in instalment 1022
21.2.28 Recovery should not be initiated until disposal of rectification application filed by assessee 1022
21.3 Old decisions relevant to GST – VAT, CE, ST, Allied Laws 1022
21.3.1 Government cannot take extra legal steps to recover tax dues 1022
21.3.2 Department can use any of the recovery mechanism provided under the statute unless the statute specifically restricts 1023
21.3.3 Refund payable can be adjusted against tax dues 1023
21.3.4 Principles of natural justice to be followed before recovery of an amount as arrears of land revenue 1024
21.3.5 Assessment ought to have been made before raising the demand on the assessee 1025
21.3.6 Bank Recovery cannot be initiated if all the previous communications have been sent at wrong address 1025
21.3.7 To recover interest u/s 50, issuance of show cause notice is mandatory 1025
21.3.8 Department cannot itself debit PLA 1026
21.3.9 Recovery from director 1026
21.3.10 Recovery proceedings in case of takeovers 1027
21.3.11 Provisions contained in SARFAESI Act, 2002 will have overriding effect on provisions of Central Excise Act, 1944 1028
21.3.12 Change of ownership 1029
21.3.13 Liability of partner 1029
21.3.14 Liabilities of Legal Heir 1030
21.3.15 Priority to crown dept 1030
21.3.16 Priority in claim over property of the mortgaged goods 1031
21.3.17 Liability to pay Government dues cannot be fastened to the Purchaser if entire business is not bought 1032
21.3.18 Recovery of Government dues from bona fide purchaser of property of defaulter could not be done when no proceedings were pending against original assessee on date of transfer of property 1033
21.3.19 Recovery of dues from third party 1034
21.3.20 Detention of property belonging to the sick companies 1034
CHAPTER-22—OFFENCES AND PENALITIES
22.1 Introduction 1035
22.2 Decisions under GST Law 1050
22.3 Old decisions relevant to GST – VAT, CE, ST, Allied Laws 1070
22.4 Decisions given under Foreign GST Law and its relevancy to Indian GST 1078
22.5 Old decisions which are not relevant under GST 1079
CHAPTER-23—ANTI-PROFITEERING
23.1 Introduction 1082
23.1.1 Constitution of the National Anti-Profiteering Authority: 1083
23.1.2 Standing Committee 1084
23.1.3 Screening Committee 1084
23.1.4 The workflow of NAA 1084
23.1.5 Penalty for violation of Anti-profiteering provisions 1085
23.1.6 Remedies available against the order of Anti-Profiteering Authority 1085
23.2 Orders were given by NAA 1085
23.2.1 Comparison of tax incidence between pre and post-GST regime and passing on the reduced tax incidence or ITC to the customer 1085
23.2.2 Provisions of anti-profiteering attracted if the incorrect methodology is adopted for passing on the benefit of rate reduction 1089
23.2.3 Sufficient credit should be available to meet the output liability to affect the reduction in product price 1090
23.2.4 There is no contravention of provisions of section 171, even though the product rate is hiked due to the non-availability of ITC though there is a reduction in GST Rate 1090
23.2.5 Reduction in GST rate should be passed on to each recipient independently 1091
23.2.6 An increase in the base price of the product to compensate for the decrease in GST Rate amounts to Anti-profiteering 1093
23.2.7 Reduction in discount does not amount to profiteering 1096
23.2.8 An increase in price when compared with the Pre-GST regime does not amount to profiteering when there is no decrease in tax rate 1097
23.2.9 Denial of ITC due to a product becoming exempt not considered due to Non-filing of ITC-03 (non-reversal of ITC) while examining the Anti-profiteering provisions 1098
23.2.10 NAA orders should not be passed contrary to principles of natural justice 1099
23.2.11 Penalty under section 122(1)(i) cannot be levied for violation of provisions of section 171 1100
23.2.12 Absence of Judicial member doesn’t render authority’s composition unconstitutional 1100
23.2.13 Any person can make an application under Rule 128 1102
23.2.14 Anti-profiteering are not applicable on Franchisor who has no control over the product’s price 1102
23.2.15 Issue of whether GST is leviable or not is not in the scope of the CCI 1103
23.2.16 Reliance on State-level cinema regulation statutes or governmental orders fixing only the maximum permissible ticket rates cannot justify non-passing of tax benefits to consumers 1103
23.3 Decisions of HC/SC and Pending cases before the Supreme Court 1103
23.4 Possible grounds based on which Anti-profiteering Authority provisions liable for challenge 1109
23.4.1 Vague provision & Impossible to comply 1110
23.4.2 Provisions of anti-profiteering override principles of Indian Contract Act & settled judgments 1110
23.4.3 Excessive delegation & vulnerable to be struck down as unconstitutional 1112
23.4.4 Lack of Judicial member in National Anti-profiteering Authority 1113
23.5 Foreign Judicial Pronouncements relevant to GST 1114
23.5.1 Proceeding against Video Ezy for increasing the prices in the name GST 1115
23.5.2 Proceedings against Domaine Homes for charging additional amounts 1115
23.5.3 Proceedings against Claredon Homes (NSW) Pty Ltd for charging additional amounts 1115
23.5.4 Proceedings against Universities and university colleges and halls of residence for collecting additional GST 1115
CHAPTER-24—AMNESTY SCHEME IN INDIRECT TAXES
24.1 Introduction 1118
24.2 Some possible measures to be taken up by Government (Revenue Department) to avoid/minimise the disputes 1119
24.3 Snapshot of Section 128A of the CGST Act, 2017 1121
24.3.1 Applicability 1121
24.3.2 Procedure for closure of proceedings under Section 128A in respect of demands issued under Section 73 1124
24.3.2a Tax amount to be paid under the scheme, the due date of payment and time limit for filing application under the scheme 1124
24.3.2b Documents that are required to be provided along with application [Rule 164(1), (2) and (7)] 1127
24.3.2c The authority to whom the application shall be filed 1127
24.3.2d Procedure to be followed by proper officer after filing the application 1128
24.3.2e Other issues 1130
24.3.2f Open issues under Section 128A 1131
24.4.2 Ineligible declarants 1134
24.4.3 Relief under the Scheme 1135
24.4.4 Amnesty application cannot be rejected for not filing the application within the time limit 1136
24.4.5 Human errors in amnesty applications shall be observed and benefit shall be allowed to the Applicants 1136
24.5 Decided cases under past amnesty schemes 1136
24.5.1 Validity 1136
24.5.2 Purposive interpretation 1137
24.5.3 Strict construction 1137
24.5.4 Liberal Interpretation 1138
24.5.5 Eligibility 1139
24.5.6 Benefit of amnesty scheme shall be applicable to co-noticees also 1141
24.5.7 Co-Noticee shall file separate applications 1142
24.5.8 Quantification of Benefit 1143
24.5.9 Immunity 1144
24.5.10 Reopening of proceedings 1145
24.5.11 Amounts paid belatedly do not entitle the scheme and not refundable 1146
24.5.12 Amendments in the applications/discharge certificates 1146
24.5.13 Scope of ‘Appeal pending’ 1147
24.5.14 Circulars cannot go beyond the law 1148
24.5.15 Permission for withdrawal of appeal 1149
24.5.16 Rectification of mistake – Show cause notice 1149
24.5.17 Opportunity of being heard shall be given before the application is rejected though the scheme does not provide for it 1150
24.5.18 Scheme should be allowed where Appellant could not deposit amount due to legal moratorium under IBC 1150

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