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GST Advisory: Pre-deposit paid via DRC-03 is not considered for appeal filing unless linked to deman... Bombay High Court: GST authorities cannot seize cash under Section 67 without proper “reason to beli... Karnataka High Court: ITC cannot be blocked under Rule 86A for supplier’s actions when alleged fraud... Madras High Court : Demand order exceeding the amount proposed in the Show Cause Notice violates Sec...

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GST – Punjab & Haryana High Court: Rule 86A(3) provides restriction to block credit ledger automatically ceases after one year, and thus continuing to beyond that is without jurisdiction [Order attached]

GST – Allahabad High Court: Confiscation under Section 130 invalid in case of excess stock found; Proceedings must be under Sections 73/74 [Order attached]

GST – Allahabad High Court: No penalty under Section 129(3) for technical lapse from non-filling of Part B of the e-way bill [Order attached]

GST - West Bengal AAR – Construction of “Service Apartments” approved as Commercial by Municipal Authority cannot be treated as Residential Project under GST; Not exempt [Order attached]

GST – Madras High Court: Rectification application, when filed by the assessee, cannot be rejected without assigning reasons or examining the apparent error – Writ petition allowed [Order attached]

GST - West Bengal AAR – Cotton seed de-oiled cake is exempt regardless of its end-use or supply channel; Being exempt ITC on its inputs or procurement is not available under Section 17(2) [Order attached]

GST – AAR Andhra Pradesh: Maintenance of Flow Meters for Recycled Water is taxable @18%, and supply of recycled water is exempt [Order attached]

GST – AAR Tamil Nadu: Men’s Cotton Pyjama Sets Classified under HSN 620721, GST @5% on items below Rs. 1000/- and 18% otherwise [Order attached]

GST – Gujarat High Court: SEZ Units entitled to refund of ITC distributed by ISD for Zero-Rated Supplies [Order attached]

GST – Allahabad High Court: Payment under protest does not extinguish the officer’s obligation to issue an order in MOV-09/DRC-07, without it, assessee loses the right to challenge the penalty [Order attached]

GST – Allahabad High Court: Excess stock found during survey cannot attract confiscation under Section 130; only assessment under 73/74 permissible [Order attached]

GST – Allahabad High Court: Neither the adjudicating nor appellate authority recorded any finding that the petitioner acted with fraudulent intent or suppression of facts; Proceedings under Section 74 held invalid [Order...

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