Bhagwati Construction vs. Union of India – Gujarat High Court on Refund Eligibility When Tax Paid via ITC Ledger (2022) 📌 Background Refund and reimbursement of GST often generate disputes, particularly in cases where the mode of tax payment (cash ledger vs. credit ledger) becomes a ground for denial. In Bhagwati Construction vs. Union of […]
Union of India vs. Bharti Airtel Ltd. – Supreme Court on Rectification of GSTR-3B and ITC Claim Beyond Prescribed Period (2021) 📌 Background Union of India vs. Bharti Airtel Ltd.: The introduction of GST in July 2017 marked a massive transition in India’s indirect tax system. In the initial months, the GST return-filing mechanism was […]
Union of India vs. AAP & Company (2021):The Supreme Court in Union of India vs. AAP & Company [(2021) 133 Taxmann.com 168 (SC)] addressed a critical question under the GST regime:👉 Whether Form GSTR-3B qualifies as a return under Section 39 of the CGST Act, 2017, and consequently, whether the limitation for availing Input Tax […]
DY Beathel Enterprises vs. State Tax Officer (2021): DY Beathel Enterprises vs. The State Tax Officer [2021 (3) TMI 1020 (Madras High Court)] examined a critical issue under GST law — whether Revenue authorities can recover GST from the purchaser when the supplier has collected but failed to remit tax to the Government. The Madras […]
Sonka Publication GST Case: The GST framework relies heavily on the HSN classification system, and disputes often arise over the correct classification of goods. A key area of litigation has been the distinction between printed educational books and exercise books, as the former are exempt under Notification No. 2/2017-CT(R) dated 28.06.2017, while the latter are […]
Volvo-Eicher Commercial Vehicles GST Case: The GST law often creates interpretational challenges for after-sales and warranty services, especially when Indian subsidiaries discharge such obligations on behalf of their overseas parent companies. In In Re: M/s Volvo-Eicher Commercial Vehicles Ltd. [2020 (8) TMI 522 – AAAR, Karnataka], the key issue was whether the warranty services performed […]
Vijay Baburao Shirke GST Case: The scope of “supply” under GST (Section 7, CGST Act, 2017) is wide, covering goods and services provided for a consideration in the course or furtherance of business. However, disputes often arise when payments are received as prize money or stakes rather than against contractual services. In the case In […]
Santhosh Distributors GST Case: The valuation of supplies under GST, especially regarding post-sale discounts, rebates, and reimbursements, has been a contentious issue. Section 15 of the CGST Act, 2017 governs transaction value and conditions under which discounts can be excluded. In In Re: M/s Santhosh Distributors [2021 (7) TMI 789 – AAAR, Kerala], the question […]
Munjaal Manishbhai Bhatt GST Case: One of the long-debated issues under GST has been the valuation of under-construction property. As per Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, read with para 2 of the same notification, where construction services involve transfer of land or undivided share of land, the law deemed 1/3rd of the total […]
VS Products vs. Union of India (2022): The introduction of the Goods and Services Tax (GST) through the Constitution (101st Amendment) Act, 2016 aimed to create a unified indirect tax regime by subsuming multiple central and state levies. However, even after GST came into force on 1 July 2017, the Central Government continued to levy […]