GST Articles

No Intent, No Extended Limitation

Posted by Raj Jaggi 08 August 2026 40 Views

CESTAT Chandigarh in Vimal Alloys Pvt. Ltd. rules that extended limitation under Service Tax cannot be invoked merely due to an interpretational dispute. The Tribunal held that when records are disclosed, returns are filed, and no intent to evade tax is proven, allegations of suppression fail, making the demand time-barred.

Company First, Director Next: The Rule for GST Prosecution

Posted by Raj Jaggi 07 August 2026 361 Views

Can a GST Director be prosecuted without making the company an accused? The Punjab & Haryana High Court in Manoj Bansal v. DGGI held that vicarious liability under Section 137 CGST Act requires arraigning the company first, reinforcing strict compliance with GST prosecution law.

Accounts Can Raise Questions, but Law Alone Creates Taxability

Posted by Raj Jaggi 06 August 2026 78 Views

Can income reflected in accounts be taxed automatically? Explore the Supreme Court's ruling that accounting entries may raise suspicion, but taxability arises only when supported by a specific legal provision under the Income-tax Act.

Export by Law, Not by Invoice Date

Posted by Raj Jaggi 05 August 2026 72 Views

Can intermediary services provided before 30 March 2026 qualify as exports after the omission of Section 13(8)(b) of the IGST Act? Understand the impact of invoice date, payment receipt, time of supply, export conditions, and IGST refund eligibility in transitional cases.

Section 93 Saves GST Liability, but Not a Notice to the Dead

Posted by Raj Jaggi 04 August 2026 701 Views

The Orissa High Court has ruled that GST show cause notices and adjudication orders cannot be issued in the name of a deceased proprietor. The judgment clarifies the scope of Section 73 and Section 93 of the CGST Act, holding that while tax liability may survive death, proceedings must be initiated against the legal representative or the person continuing the business.

Service Tax Appeals Must Resolve, Not Recycle, Disputes

Posted by Raj Jaggi 03 August 2026 91 Views

The Gujarat High Court in Rekha Constructions held that CESTAT should not mechanically remand cases when settled precedent exists. The ruling stresses finality in tax litigation, the importance of speaking orders, and avoiding unnecessary multiplicity of proceedings.

Departmental Appeals under GST: The Jurisprudence of the "Recurring Nature" Exception

Posted by Raj Jaggi 01 August 2026 111 Views

Can a small GST dispute shape the tax liability of an entire industry? Explore Section 120 of the CGST Act, recurring legal issues, departmental appeal limits, and why low-value cases can have far-reaching consequences for taxpayers and future assessments.