#cbic circular

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Intimation of Pre-Deposit and Undertaking for Filing Appeal before GST Appellate Tribunal under Circular No. 224/18/2024-GST Summary of Circular No. 224/18/2024-GST dated 11 July 2024 Circular No. 224/18/2024-GST deals with a very specific hardship which arose because first appeals under section 107 had been decided, demands had been confirmed either fully or partly, but the taxpayer could not file the second appeal under section 112 before the GST Appellate Tribunal due to non-operation of the Tribunal at that stage.... https://gstindiaguide.com/intimation-of-pre-deposit-and-undertaking-for-filing-appeal-before-gst-appellate-tribunal-under-circular-no-224-18-2024-gst/

Intimation of Pre-Deposit and Undertaking for Filing Appeal before GST Appellate Tribunal under Circular No. 224/18/2024-GST

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Refund rejection quashed as services by Indian subsidiary to its foreign parent held to be exports, not supplies between establishments of distinct persons due to clear CBIC circular and settled company-law principles

Case Summary Xilinx India Technology Services Pvt. Ltd. v. Special Commissioner, Zone VIII & Anr.Delhi High Court | W.P.(C) 11413/2023 | Refund—Export of Services | Decided on 01.09.2023** Facts (Paras 1–12) The petitioner, Xilinx India Technology Services Pvt. Ltd., an EOU registered with STPI, exported IT software services to its foreign holding company, Xilinx Inc., USA, under an Intercompany…

Refund rejection quashed as services by Indian subsidiary to its foreign parent held to be exports, not supplies between establishments of distinct persons due to clear CBIC circular and settled company-law principles

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Bank attachment lifted as Madras High Court permitted pre-deposit to be adjusted from electronic credit ledger in line with CBIC Circular

Case Title: P. Jayaraman v. State Tax Officer & Anr.Court: Madras High CourtPetition No.: W.A. No. 2414 of 2025Date of Judgment: 13 August 2025Category: Input Tax Credit / Pre-Deposit / Bank AttachmentRelevant Provisions: Sections 49(4), 49A, 49B, and 168(1) of the CGST Act, 2017; Rule 86(2) and Rule 88A of the CGST Rules, 2017 Facts (Paras 1–3 of judgment): The appellant, P. Jayaraman,…

Bank attachment lifted as Madras High Court permitted pre-deposit to be adjusted from electronic credit ledger in line with CBIC Circular

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Assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under CBIC circular and judicial precedents

Case Title: G. Bhaskar Reddy v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 7871 of 2025Date of Judgment: 26 March 2025Category: Assessment Order – Validity – Absence of DINRelevant Provisions: Section 75 of the CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019 Facts (Paras 1–3) The petitioner, G. Bhaskar Reddy, was served…

Assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under CBIC circular and judicial precedents

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GST assessment order quashed as absence of DIN rendered the proceedings invalid under CBIC circular and Supreme Court precedent

Case Title: Challan Narasimha Rao v. State of Andhra Pradesh & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 7171 of 2025Date of Judgment: 26 March 2025Category of Dispute: Validity of Assessment Order – Lack of Document Identification Number (DIN)Relevant Sections: Section 75 of the CGST Act, 2017; CBIC Circular No. 128/47/2019–GST dated 23.12.2019 Facts (Para…

GST assessment order quashed as absence of DIN rendered the proceedings invalid under CBIC circular and Supreme Court precedent

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GST assessment order quashed as absence of Document Identification Number (DIN) rendered it non-est and invalid

Case Title: M/s. Ratha Services v. Assistant Commissioner (ST) & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 18926 of 2024Category: Assessment – Validity of GST order for absence of DINDate of Judgment: 19 February 2025Relevant Section: Assessment under the CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019 Facts of the Case (Para 1–2) The…

GST assessment order quashed as absence of Document Identification Number (DIN) rendered it non-est and invalid

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GST assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under CBIC circular and Supreme Court precedent

Case: M/s. Sri Venkateswara Agencies v. Assistant Commissioner (ST) & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 2530 of 2025Date of Judgment: 05 February 2025Category: Validity of Assessment Order – Absence of Document Identification Number (DIN)Relevant Provisions: Sections 73 & 74 of CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23 December 2019 Facts…

GST assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under CBIC circular and Supreme Court precedent

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GST assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid and non-est

Case Title: Sunrise Marine Services v. Assistant Commissioner (ST) & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition Number: W.P. No. 1345 of 2025Judgment Date: 22 January 2025Category: Assessment – Procedural Validity – Non-mention of DINRelevant Sections: Section 73 / 74 of the CGST Act, 2017; CBIC Circular No. 128/47/2019–GST dated 23.12.2019 Facts (Para 1–2) The petitioner,…

GST assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid and non-est