Gstind Global Solutions

Gstind Global Solutions GST Ind Global Solutions LLP is an independent accounting and consulting firm created by reputed pro

GST Ind Global Solutions LLP is an independent accounting and consulting firm created by reputed professionals to cater towards best in class services in indirect taxation and allied services

GST on Corporate Guarantees — “Whichever is Higher” in Rule 28(2) Read Down as Unconstitutional; Levy Upheld but Retrosp...
26/08/2026

GST on Corporate Guarantees — “Whichever is Higher” in Rule 28(2) Read Down as Unconstitutional; Levy Upheld but Retrospective Application Barred

✅ Corporate guarantees = taxable supply under GST — levy upheld

❌ “Whichever is higher” in Rule 28(2) — struck down as arbitrary under Art. 14 & 19(1)(g)

💰 Pay GST on ACTUAL consideration — not forced to pay 1% if actual is lower

🚫 No retrospective levy before 26.10.2023

🔓 Sec 74 orders quashed — interpretational disputes ≠ wilful suppression

📢 CBIC Circulars set aside to extent contrary | Excess GST to be refunded

A landmark verdict balancing GST revenue interests with taxpayer rights! 🏛️

IndirectTax CGST GSTUpdate TaxProfessionals GSTIND GSTIndia CharteredAccountant CALife TaxLaw ConstitutionalLaw Article14 HighCourtJudgment TaxPlanning GSTCompliance IndianTaxation TaxReform BusinessTax CorporateTax GSTNews Raipur

⚖️ GST UPDATE | SUPREME COURT 📌 Vague Section 74 SCN Set Aside — Defects Cannot Be Cured by Counter Affidavit✅ SCN merel...
24/08/2026

⚖️ GST UPDATE | SUPREME COURT

📌 Vague Section 74 SCN Set Aside — Defects Cannot Be Cured by Counter Affidavit

✅ SCN merely stating "fraud or concealment" without particulars — held invalid

✅ Defects in SCN cannot be cured by counter affidavit filed in Court

✅ Mechanical use of statutory words not sufficient to invoke Section 74

✅ Section 74 cannot revive a proceeding time-barred under Section 73.

⚖️ SC closes Rule 96(10) chapter — relief for exportersThe Supreme Court in Goodluck India Ltd. v. Union of India has fi...
18/08/2026

⚖️ SC closes Rule 96(10) chapter — relief for exporters

The Supreme Court in Goodluck India Ltd. v. Union of India has finally settled the Rule 96(10) controversy — omission w.e.f. 08.10.2024 applies to all pending proceedings.

Every pending SCN, OIO and appeal invoking Rule 96(10) is now liable to be dropped or quashed. 🚢✅

— GSTIND Global Solutions LLP

🚨 GST UPDATE 🚨📋 CBIC vide OM dt. 18.07.2026 has constituted a Working Group to examine Centralised Administration of tax...
31/07/2026

🚨 GST UPDATE 🚨

📋 CBIC vide OM dt. 18.07.2026 has constituted a Working Group to examine Centralised Administration of taxpayers having same PAN but multiple GSTINs across different Central Tax jurisdictions.

🔹 One Central authority may administer all Central-jurisdiction GSTINs of a taxpayer 🔹 Could be optional or mandatory 🔹 Lead jurisdiction may be based on turnover / head office location 🔹 Inspired by erstwhile LTU concept under Central Excise & Service Tax

📅 Report expected by ~17 August 2026

⚡ Impact: Big relief for multi-state businesses facing separate audits & contradictory positions from multiple commissionerates.

The Distinction Between 'Issuance' and 'Service' of an Adjudication Order, Does this delay in uploading render the order...
30/07/2026

The Distinction Between 'Issuance' and 'Service' of an Adjudication Order, Does this delay in uploading render the order time-barred?

The Core Issue: An adjudication order was digitally signed by the proper officer on April 30, 2024 (the extended limitation deadline), but the summary in Form GST DRC-07 was uploaded on the common portal the following day, May 1, 2024.

⚖️ SC UPHOLDS — ITC Cannot Be Denied Without Proof of Fraud ❓ Issue: Can Sec 74 be invoked against buyer for supplier's ...
28/07/2026

⚖️ SC UPHOLDS — ITC Cannot Be Denied Without Proof of Fraud

❓ Issue: Can Sec 74 be invoked against buyer for supplier's default?

🔔 Can Revenue freeze the bank account of a deceased proprietor's spouse to recover old regime dues (Service Tax) under S...
27/07/2026

🔔 Can Revenue freeze the bank account of a deceased proprietor's spouse to recover old regime dues (Service Tax) under Section 142(8)(a) read with Section 93 of the CGST Act?

Hon'ble Chhattisgarh High Court allowed the writ petition and quashed the demand notice and garnishee proceedings.

*Matter was taken up by our office — happy that GSTIND Global Solutions LLP could secure justice for the petitioner.*

📌 Citation: Smt. Devan Anisha v. Union of India & Ors. | WPT No. 67/2025 | 2026:CGHC:31710

📢 GSTAT Ruling — Relief on Section 112(8)(b) Pre-Deposit
23/07/2026

📢 GSTAT Ruling — Relief on Section 112(8)(b) Pre-Deposit

Pigmy Agents ( Deposit collector) = Employees. Commission = Wages. GST = NIL ✅Karnataka High Court just quashed GST sho...
05/06/2026

Pigmy Agents ( Deposit collector) = Employees. Commission = Wages. GST = NIL ✅

Karnataka High Court just quashed GST show cause notices on a Regional Rural Bank’s Pigmy Agents.
🔑 Key Findings:
→ Pigmy Agents are WORKMEN, not Business Facilitators
→ Commission paid = Wages (settled by Supreme Court)
→ Schedule III exempts employee services from GST entirely
→ RCM under Section 9(3) does NOT apply
→ All 4 SCNs quashed for lack of jurisdiction
📌 Case: Karnataka Vikas Grameena Bank vs. DCCT
(2026) 41 Centax 372 (Kar.) | 08-04-2026
Substance over form — always.
RCM ScheduleIII TaxAlert GSTINDGlobalSolutions

⚖️ SC LANDMARK JUDGMENTOnline Gaming = Betting & Gambling28% GST on Full Bet Amount UPHELDDGGI vs Gameskraft | May 27, 2...
01/06/2026

⚖️ SC LANDMARK JUDGMENT
Online Gaming = Betting & Gambling
28% GST on Full Bet Amount UPHELD
DGGI vs Gameskraft | May 27, 2026

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