Important Case Laws on Mismatch of ITC as per GSTR-2A and GSTR-3B.

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1. Madras High Court
1.1 Revathi Readymades

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chat.whatsapp.com/JNgdu4ZYS295M3… Where tax demand was confirmed due to mismatch between GSTR 3B returns and auto populated GSTR 2A and impugned assessment order was passed without hearing petitioner, impugned order was to be set aside and fresh assessment order was to be passed after hearing petitioner.

Can LUT be filed post-Export?

Research by Abhishek Raja Ram; 9810638155

Whether an exporter is eligible for GST export benefits (such as refund of unutilized Input Tax Credit) if Letter of Undertaking (LUT) is filed after the actual export but within the same financial year. Legal Background & Key Provisions
Rule 96A requires the LUT/bond to be furnished prior to exporting goods/services without payment of integrated tax.

What is the applicability of the extended limitation period, and what are the requirements for invoking Section 74?

Thoughts & Research by: Abhishek Raja Ram; 9810638155

1. Neeyamo Enterprise Solutions Pvt. Ltd. vs The Commercial Tax Officer - Madras High Court
[W. P(MD) Nos. 30453-30458/2024; 11-Nov-2025 :: 2025-Taxo Online-2937 :: (2025) 11 TaxReply 15023]

Invoking extended limitation under GST (Section 74) requires strict proof of fraud, suppression, or wilful misstatement. Mere delay is not enough. 2. Paul Rajan Punithan vs The Assistant Commissioner (ST), Madurai - Madras
(2025) 10 TaxReply 14831

The Court quashed the Order invoking an extended period, as neither the notice nor the order contained any allegations or evidence of fraud, willful misstatement, or suppression of facts to evade tax. The petitioner’s lack of response did not rectify this deficiency. ARR

The time limitation does not apply when Article 265 is in effect ~ Abhishek Raja Ram; 9810638155

Andhra Pradesh High Court has held that the Time Limitation is not applicable to the refund of GST wrongly collected on exempt residential rent. Exempt renting of residential dwellings could not be taxed and collection without authority would offend Article 265. Amounts so collected were not tax under GST enactments and refund limitation for tax claims did not apply. ARR Nspira Management Services Pvt. Ltd. vs Assistant/ Deputy Commissioner of Central Tax
[Writ Petition Nos. 18287; 26-Sep-2025 :: (2025) 35 CENTAX 239]

Article 265: No tax shall be levied or collected except by authority of law. In other words, any imposition of tax must have a clear Constitutional or statutory backing. ARR

Answers to Practical Issues based on GST Council Meeting by Abhishek Raja Ram; 9810638155

Q. Changes in GST on Pre and Post Discount?
A. Old Law: Discount had to be pre-agreed in contract & linked to invoice (Sec. 15(3)(b)(i)).

Council Recommendation:

Omit Sec. 15(3)(b)(i) (requirement of pre-agreement).

Now, the discount can be given later via GST Credit Note without needing proof of agreement.

Section 34 amended → ITC reversal mandatory for the recipient whenever the supply value is reduced via a credit note.

Circular 212/6/2024 (which complicated post-sale discounts) will be rescinded. Q. Do all items under 5% have itc, or can they also avail itc?
A.
1️⃣ 5% with ITC (Input Tax Credit allowed)

Applies to goods and many job work services.

Example items:

Food items like namkeens, UHT milk, paneer, bread, etc. (exempt in some cases, 5% in others).

Agricultural machinery (tractors, sprinklers, pumps).

Fertilisers, micronutrients.

Renewable energy equipment.

Medicines and medical devices.

Job work in pharma, hides/skins, umbrella, printing, bricks.

Impact: Businesses can claim ITC on inputs and set it off against output liability.

High Sea Sales under GST 🌊⚓
A concept in international trade that every importer/exporter should know.
Here’s a simple guide explained slide by slide 🧵👇 A High Sea Sale (HSS) is when goods are sold while still on the high seas, before they arrive at an Indian port and before customs clearance.

Is the bunching of notices allowed? by Abhishek Raja Ram

1. The Madras HC recently held that the Bunching of Show Cause notices for Multiple Years is Not Permissible in the GST Law. The provisions for limitation U/s 73(10) and S.74(10) specify that the time limit of three or five years, respectively, is calculated from the due date for furnishing the annual return for the ‘Financial Year’ to which the tax relates, making each year is a separate unit with its own independent limitation period. Title: Smt. R. Ashaarajaa, Partner of M/s JRD Realtors vs The Senior Intelligence Officer, DGGI Coimbatore
Court: Madras High Court
Citation: W. P. Nos. 29716
Dated: 21-Jul-2025

I am sharing important judgments on the ITC mismatch between GSTR-2A and GSTR-3B.

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Research by: Abhishek Raja Ram; 9810638155

1. ITI Ltd. vs Joint Commissioner Central Tax & Central Excise, Kozhikode - Kerala High Court
(2025) 29 CENTAX 341 Where impugned order was passed raising demand for mismatch in GSTR-3B and auto populated GSTR-2A return while according to petitioner, input tax credit availed in GSTR-3B returns includes input tax credit pertaining to invoices reflected in GSTR-2A, since reply and documents were not considered by authorities while passing said order, matter was to be readjudicated.

Top-10 GST ITC Cases where the allegations are that the Supplier has not made the payment or their registration has been cancelled retrospectively.

These landmark cases are from IDT and GST Era.

Research by: Abhishek Raja Ram; 9810638155

Please save the post for future.

1/14 The GST Department may reject your ITC claim due to your Supplier's retrospective cancellation. However, just canceling your Supplier Registration does not render your legitimate ITC ineligible.

The documentation and specific facts of each case, along with any allegations and investigations, matters.

2/14

🔥 GST & Restaurant Services: A Fresh Take with Swiggy, Zomato & Compliance! 🍔

✅ What constitutes 'Restaurant Service'?
🟢 As per Notification No. 20/2019-CT (Rate), ‘Restaurant Service’ refers to the offering of food and beverages for consumption on the premises or taken away, including services provided by restaurants, messes, canteens, etc. ✅ GST Rates for Restaurant Services

➡️ 5% without ITC - Standard case for regular restaurant services
➡️ 18% with ITC - Applied when the restaurant operates in specified premises (e.g., hotels with room tariffs exceeding ₹7,500 per day)

FAQ's on ISD Issue..!!

• From April 1, 2025, offices receiving tax invoices for common input services must register as Input Service Distributors (ISDs) under Indian GST, as per the Finance Act, 2024.

• It seems likely that not every office needs to register, only those receiving invoices for multiple branches, with no clear exceptions noted.

Here are few FAQ's that could be helpful to reduce the confusion.

Please bookmark/save this post. Q1: We currently distribute common expenses through cross-charge. Do we need to register as an ISD after April 1st, 2025?

A: Yes. The option to distribute ITC through cross-charge will no longer be available for input services received on behalf of distinct persons. You will need to register each office receiving such invoices as an ISD and distribute the ITC as per Section 20 of the CGST Act.

𝗦𝘁𝗲𝗽 𝗯𝘆 𝗦𝘁𝗲𝗽 𝗚𝘂𝗶𝗱𝗲 𝘁𝗼 𝗯𝗲𝗰𝗼𝗺𝗲 𝗮𝗻𝗱 𝗘𝘅𝗽𝗲𝗿𝘁 𝗶𝗻 𝗜𝗻𝗰𝗼𝗺𝗲 𝗧𝗮𝘅

Seeking to become an expert in Indian Income Tax Laws requires a structured approach and sustained effort. 𝟭. 𝗙𝗼𝘂𝗻𝗱𝗮𝘁𝗶𝗼𝗻 𝗙𝗶𝗿𝘀𝘁
🔹Begin with a comprehensive understanding of the foundational principles.
🔹Delve deep into the Income Tax Act, 1961, making sure to grasp its core concepts thoroughly.
🔹Pay attention to the schedules and amendments, as they often carry crucial details.

As you are aware, on 1st April 2025, the ISD will become mandatory for many entities. Our team has prepared a few FAQs on the issue of ISD. I hope you will find them helpful.

Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155

FAQs on Input Service Distributor (ISD) Registration under GST

1. What is the legal definition of an Input Service Distributor (ISD) under GST? ARR As per Section 2(61) of the CGST Act, 2017, an Input Service Distributor (ISD) refers to an office of the supplier of goods and/or services that:
• Receives tax invoices for the procurement of input services; and
• Issues a prescribed document (as per Rule 54(1) of the CGST Rules, 2017) for the purpose of distributing the Input Tax Credit (ITC) of CGST, SGST/UTGST, and IGST to other units registered under the same PAN.

Burning Issues on GST Registration..!!

Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155

Q1. Is having more than one GST registration at the same address permissible?
A1. YES, AAR-Kerala in Spacelance Office Solutions P Ltd. In re (2019) 108 taxmann com 234 The applicant was engaged in sub-leasing of office spaces as 'co-working spaces'. There were multiple companies functioning from same address with distinct desk numbers (with co-working spaces i.e. shared office space). It was held that each company can obtain separate GST registration with respective desk number (As per this principle, it can be cabin number also).

In the era of #AI, here are some essential Excel tips and formulas for tax professionals.

Ready to Enhance Your Excel Mastery?
These Excel tricks can make daily tax tasks (TDS, GST, ITR data compilation) more efficient and less error-prone.

Bookmark or share this post with your fellow professionals—every support matters!

1. IF and Nested IF for TDS Calculation

Why Use It?
- Automate TDS rate calculations based on income slabs or transaction types.

Formula:
=IF(condition, value_if_true, value_if_false)
For multiple conditions, you can nest IFs.

Example:
If income > ₹5,00,000, TDS = 10%
Else if income > ₹2,50,000, TDS = 5%
Otherwise 0%
=IF(A2>500000, 0.10, IF(A2>250000, 0.05, 0)) 2. SUMIF / SUMIFS for GST Calculations

Why Use It?
- Consolidate taxable value or total tax amount based on specific criteria like GST rate or invoice category.

Formula:
=SUMIF(range, criteria, [sum_range]) =SUMIFS(sum_range, criteria_range1, criteria1, [criteria_range2, criteria2], ...)

Example (SUMIFS):
Calculate the total GST collected from invoices in January (Column B for invoice month) at 18% GST rate (Column C for GST%):

=SUMIFS(D:D, B:B, "January", C:C, 18%)

Depositing tax is essential when GST officials visit your premises—an open secret. Regardless of what the law states, the practical scenario remains the same: a search or inspection.

Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155
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Here are some judgments that might help you: 1. Payment made under GST before adjudication of tax liability during revenue officials visit cannot be treated as voluntary and is refundable with interest.
Bombay High Court in Shiva Structures Pvt. Ltd.
(2025) 26 CENTAX 157

𝗡𝗔𝗙𝗥𝗔 𝗜𝗺𝗽𝗼𝘀𝗲𝘀 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗼𝗻 𝗖𝗔 𝗡𝗲𝗲𝗿𝗮𝗷 𝗕𝗮𝗻𝘀𝗮𝗹 𝗳𝗼𝗿 𝗣𝗿𝗼𝗳𝗲𝘀𝘀𝗶𝗼𝗻𝗮𝗹 𝗠𝗶𝘀𝗰𝗼𝗻𝗱𝘂𝗰𝘁 𝗶𝗻 𝗥𝗲𝗹𝗶𝗴𝗮𝗿𝗲 𝗙𝗶𝗻𝘃𝗲𝘀𝘁 𝗔𝘂𝗱𝗶𝘁

𝗦𝘂𝗺𝗺𝗮𝗿𝘆 𝗼𝗳 𝘁𝗵𝗲 𝗢𝗿𝗱𝗲𝗿 𝗣𝗮𝘀𝘀𝗲𝗱 𝗯𝘆 𝗡𝗔𝗙𝗥𝗔 (𝗡𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗙𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗥𝗲𝗽𝗼𝗿𝘁𝗶𝗻𝗴 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆)
𝗖𝗮𝘀𝗲: Religare Finvest Limited vs. CA Neeraj Bansal (FY 2017-18) 𝗙𝗮𝘂𝗹𝘁 𝗮𝗻𝗱 𝗟𝗲𝗴𝗮𝗹 𝗕𝗮𝘀𝗶𝘀
The National Financial Reporting Authority (NAFRA) issued an order against CA Neeraj Bansal, a partner at SCV & Co. LLP, for professional misconduct in his role as the Statutory Auditor of Religare Finvest Limited (RFL) for the financial year 2017-18.

Due to delayed TRAN-1 functionality, the Assessee paid GST in cash instead of using transitional credit, and the Madras High Court allowed a refund upon revising GSTR-3B.

Dell International Services India Pvt. Ltd. vs Union of India [W. P. No. 1924 of 2021; dated 02-Jan-2025: 2025:MHC:251] ➡️Facts of the case:
🔹The Assessee had accumulated “Input Tax Credit (ITC)” under the pre-GST regime.
🔹 GST came into force on 01.07.2017, but the “Form TRAN-1” portal was enabled only on 25.08.2017.
🔹 The Assessee filed its TRAN-1 belatedly on 27.12.2017, by which time it had partly discharged its output GST liability in cash and partly by fresh ITC earned under GST.
🔹 The Department passed an order stating there was no provision to revise “GSTR-3B” for July to November 2017.

Constitution and GST Registration

Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155

Despite its unique structure, GST registrations and the law governing them remain subject to the overarching principles and provisions enshrined in the Constitution of India. This note examines the applicability of key constitutional articles to GST registrations. 1. Article Article 14: Equality before the law

Applicability: Article 14 guarantees equality before the law and equal protection of the laws within the territory of India. In the context of GST, this implies that the registration process, criteria, and related provisions must be non-discriminatory and apply uniformly to all similarly situated individuals and entities.

𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗜𝗺𝗽𝗼𝘀𝗲𝗱 𝗼𝗻 𝗧𝗣𝗜 𝗜𝗻𝗱𝗶𝗮 𝗟𝗶𝗺𝗶𝘁𝗲𝗱 𝗳𝗼𝗿 𝗡𝗼𝗻-𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝘄𝗶𝘁𝗵 𝗪𝗼𝗺𝗮𝗻 𝗗𝗶𝗿𝗲𝗰𝘁𝗼𝗿 𝗔𝗽𝗽𝗼𝗶𝗻𝘁𝗺𝗲𝗻𝘁 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝗺𝗲𝗻𝘁
𝗦𝘂𝗺𝗺𝗮𝗿𝘆 𝗼𝗳 𝘁𝗵𝗲 𝗢𝗿𝗱𝗲𝗿 𝗣𝗮𝘀𝘀𝗲𝗱 𝗯𝘆 𝗥𝗢𝗖

𝗙𝗮𝘂𝗹𝘁 𝗮𝗻𝗱 𝗟𝗲𝗴𝗮𝗹 𝗕𝗮𝘀𝗶𝘀
The Registrar of Companies (ROC), Mumbai, issued a penalty order against TPI India Limited under Section 454 of the Companies Act, 2013, for violating Section 149(1) and Rule 3 of Companies (Appointment and Qualification of Directors) Rules, 2014. 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟰𝟵(𝟭): Mandates that listed companies must appoint at least one woman director.

𝗥𝘂𝗹𝗲 𝟯: Requires filling any intermittent vacancy of a woman director within three months or by the next board meeting, whichever is earlier.

UNJUST ENRICHMENT: A Deep Dive

Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155

1. Shapoorji Pallonji & Co. Pvt. Ltd. - Andhra Pradesh High Court
TS-873-HC(AP)-2024-GST

Principle of unjust enrichment does not apply to refund of electronic cash ledger in terms of section 49(6) read with section 54. HC sets aside rejection of refund claim for left over TDS accumulated as credit balance in cash ledger with a direction for ‘reconsideration’. 2. M/s NAM Estates Pvt. Ltd. - Karnataka High Court
2025-VIL-39-KAR
Respondent contracted for goods and paid an advance including GST. The supplier didn't deliver, so the contract was canceled. The respondent then applied for a GST refund.
HELD: Tax is on the transaction, so if it fails, advance payments should be refunded. With no GST liability, the respondent is entitled to a refund.