Indirect Tax Laws - January 2026

1. LUT/Bond has been exécuted/filed for the export related supplies. m. All the conditions.necessary for availing input tax credit has been complied with. n. Your answers should be explained with relevant provisions of GST Law and clarifications if any. 4 Compute the net minimum GST payable in cash for the month of June 2025 by Manor Co. Ltd.

Rinku Pvt. Ltd. is registered under GST in Faridabad (Haryana). It has a 5 unit engaged in manufacturing of potato chips and also indulged in supply of service of hiring motor vehicles. It reports the following transactions during the month of June 2025 : (i) On 05.06.2025, it purchased potatoes for = 18,00,000 from farmers | and also hired Tarun Services, registered under GST in Punjab, for grading, sorting, cleaning of potatoes so purchased at the factory of Tarun Services…

Society: in 5 Delhi received various amounts during the month of June 2025. The society has three blocks containing 100 two Bedroom Flats, 50 Four Bedroom Flats and 50 Premium Apartments respectively. The following information is provided regarding the collection made by the society * during the month of June 2025. k (i) Maintenance charges of % 5,000/- each has been collected from twobedroom flats, = 7,000/- each from four-bedroom flats and Z 9,000/each from premium flats. The amount of…

Suraj Pvt Ltd registered in Delhi filed a refund application under section 5 54: of CGST Act, for the refund of unutilised ITC amounting to % 20,00,000 on 1 May 2025. On scrutiny of documents, the proper officer found deficiency in documents submitted and issued a deficiency memo on 10% May 2025. The assessee re-filed fresh refund application on 15% May 2025. The proper officer rejected the refund claim on 10% July 2025. The assessee filed an appeal on 1%…

(a) Mr. Dinesh, an unregistered person ig selling its products through Buykart, a registered e-commerce operator. On the basis of inspection by the GST authorities at the premises of Mr. Dinesh, proper officer of GST determined that he has made intra-state sale of goods valued % 12,00,000 and ‘inter-state sale of goods valued @ 3,00,000 through Buykart. Proper Officer under CGST Act, 2017 issued summon to Mr. Ravi who is CFO of Buykart to appear before, him and to tender/record…

(i) The amount of pre deposit it must make under the IGST Act for filing appeal before the Appellate Authority. (ii) Assuming that Appellate Authority also confirms the adjudication order of Joint Commissioner, the amount of pre deposit the company is required to make before the Appellate Tribunal. (iii) Conditions where the Appellate Tribunal can refuse to entertain the appeal. (iv) If M/s Truthful limited is unsuccessful in appeal before the Appellate Tribunal, where the appeal would lie against the…