#cbic circulars

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Show cause notices and consequential orders quashed as secondment-related GST demand became unsustainable once CBIC clarified that, where no invoice is raised and full ITC is available, value of related-party services must be deemed ‘Nil’, rendering the alleged tax liability devoid of legal foundation.

Case Summary W.P.(C) 14945/2023, 2039/2024, 4834/2024, 4979/2024, 9801/2024High Court of DelhiShow Cause Notices on Secondment – Valuation under Rule 28 – Applicability of CBIC Circular No. 210/4/2024-GSTJudgment dated 22.10.2024 Facts of the Case (Paras 1–8) The petitioners—Metal One Corporation India Pvt. Ltd., Idemitsu Lube India Pvt. Ltd., Sony India Pvt. Ltd., Petronas Energy India Pvt.…

Show cause notices and consequential orders quashed as secondment-related GST demand became unsustainable once CBIC clarified that, where no invoice is raised and full ITC is available, value of related-party services must be deemed ‘Nil’, rendering the alleged tax liability devoid of legal foundation.

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Assessment order remanded as authority failed to consider circulars on ITC verification; assessee allowed to refile documents and seek Amnesty Scheme relief

Case Reference: M/s Puma Sports India Pvt. Ltd. v. Union of India & Ors., High Court of Karnataka, Writ Petition No. 32571 of 2024 (T-RES), Judgment dated 19 March 2025Category: Input Tax Credit / Amnesty Scheme – Remand of Assessment OrderRelevant Provisions: Sections 16, 37, 39, and 128A of the CGST Act, 2017; Circulars 123/42/2019-GST (11.11.2019), 183/15/2022-GST (27.12.2022), and…

Assessment order remanded as authority failed to consider circulars on ITC verification; assessee allowed to refile documents and seek Amnesty Scheme relief

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Assessment order quashed as absence of officer’s signature and DIN rendered it invalid under GST law

Case Title: M/s Sri Ramalingeswara Traders v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: Writ Petition No. 22837 of 2024Date of Judgment: 19 February 2025Category: Assessment Order Validity – Procedural Invalidity (Unsigned and No DIN)Relevant Sections: Sections 160 & 169 of the CGST Act, 2017Relevant Rule/Circular: CBIC Circular No. 128/47/2019-GST…

Assessment order quashed as absence of officer’s signature and DIN rendered it invalid under GST law

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GST writ petition dismissed as High Court held statutory appeal is proper remedy since levy issue was not raised before adjudicating authority

Case Summary Case Title: GST writ petition dismissed as High Court held issues not raised before adjudicating authority cannot be agitated for the first time in writ proceedingsCourt: Rajasthan High Court, JodhpurPetition No.: D.B. Civil Writ Petition No. 21754/2024Petitioner: M/s Marudhar Food ProductsRespondents: Assistant Commissioner, CGST Division-F, Bikaner & Ors.Category of Dispute: Levy…

GST writ petition dismissed as High Court held statutory appeal is proper remedy since levy issue was not raised before adjudicating authority