ANTI-PROFITEERING INTEREST & PENALTY NOT APPLICABLE RETROSPECTIVELY   ISSUE Whether the 18% Interest under Rule 133(3)(c) and Penalty provisions can be levied retrospectively for an investigation period (2017-2019) that ended before these specific penal provisions were introduced/amended in the CGST Rules on 01.04.2020. FACTS Period of Investigation: 15.11.2017 to 30.06.2019. The Findings: The DGAP (Director… Read More »

BAIL DENIED IN ₹8.59 CRORE FAKE ITC SCAM DUE TO ACTIVE INVESTIGATION ISSUE Whether a petitioner arrested under Section 69 of the CGST Act for allegedly creating fake firms and passing on fraudulent Input Tax Credit (ITC) of Rs. 8.59 Crores is entitled to bail under Section 483 of BNSS, considering the ongoing investigation and… Read More »

IMPORTANT GST CASE LAWS 20.12.2025 Relevant Act Section Case Law Title / Advisory Brief Summary Citation / Source CGST / IGST Act GSTR-9/9C Advisory GSTN Consolidated FAQs for FY 2024-25 GSTN released a consolidated FAQ for filing GSTR-9 and GSTR-9C for FY 2024-25. It clarifies issues like ITC reporting, RCM disclosures, and reporting by e-commerce… Read More »

CONFISCATION (SECTION 130) NOT AUTOMATIC UPON DETENTION (SECTION 129); PROOF OF ‘INTENT TO EVADE’ IS MANDATORY   ISSUE Whether, after the 2022 amendments to the GST Act, the authorities can mechanically invoke Section 130 (Confiscation and Penalty) immediately upon the detention of goods/conveyance in transit under Section 129, or if “Confiscation” requires a distinct finding… Read More »

NO GST ON FREIGHT PASSED THROUGH E-COMMERCE PORTAL TO CARRIERS   ISSUE Whether an e-commerce operator (online portal connecting shippers and carriers) is liable to pay GST on the “balance freight” amount deposited by shippers into its account for onward remittance to carriers, specifically when the operator already pays GST on its commission/subscription fees and… Read More »

CIRCULAR 183 BENEFIT EXTENDED TO FY 2019-20 FOR GSTR-3B VS GSTR-2A MISMATCH   ISSUE Whether the benefit of Circular No. 183/15/2022-GST (which provides a mechanism to verify ITC claims when there is a mismatch between GSTR-3B and GSTR-2A due to the supplier’s failure to file GSTR-1) is restricted only to FY 2017-18 and 2018-19, or… Read More »

TR-6 CHALLAN NOT A VALID DOCUMENT FOR AVAILING ITC ON DIFFERENTIAL IGST   ISSUE Whether a registered importer is eligible to claim Input Tax Credit (ITC) on differential IGST paid through a TR-6 Challan during pre-notice consultations (under Section 28 of the Customs Act), or if the reassessment of the Bill of Entry is a… Read More »

‘NEGATIVE BLOCKING’ OF ELECTRONIC CREDIT LEDGER UNDER RULE 86A IS ILLEGAL   ISSUE Whether the Revenue authorities have the power under Rule 86A of the CGST Rules to block the Electronic Credit Ledger (ECL) of an assessee in excess of the balance actually available, thereby creating a “negative balance” (Negative Blocking), to secure potential future… Read More »

WRIT JURISDICTION DECLINED WHERE STATUTORY REMEDY EXISTS; ACCOUNTANT’S DEATH NO GROUND TO BYPASS APPEAL   ISSUE Whether a Writ Petition is maintainable against an assessment order passed ex-parte (without reply/hearing) when the petitioner cites personal difficulties (death of Accountant) for non-compliance, or if the petitioner must exhaust the statutory appellate remedy under Section 107. FACTS… Read More »