Q. Party received show cause notice for cancellation of GSTN for not filing returns under section 39 of the Central Goods and Services Tax Act,2017 i.e Failure to furnish returns for a continuous period of six months on 14.05.2024 and party not able to give reply due to sudden death of daughter on 17.05.2024 and due to this GSTN was cancelled 16.07.2024 effective from 01.10.2023.
Party filed an Appeal before Appellant Authority on 04.08.2025 i.e. 384 days delay after payment of Tax, Interest and Late fees till June 25. Unfortunately, Appel was not allowed by the Appellant Authority and rejected vide order dated 09.10.2025.
My question is if party prefer go to High court (As no Tribunal is functioned) and party will win case and GSTN will be activated and all pending return will be filed within 30 days from the activation of GSTN, then purchaser will get credit of the bills given during FY 23-24 (from Oct. 23 to March 24) and FY 2024-25 or not able to get credit of the same bills.
Ans.
Yes, The purchaser will be eligible to claim the ITC. However the matter is subject to justice.
Q. One of our client is manufacturing of body parts of truck.
can you please confirm the tax rate and hsn code for the manufacturing of truck body with material.
Ans.
HSN code of body parts-8708- 18% GST rate.
Q. Cotton bag stiching service hsn code
Ans.
HSN-998821
Q. Gym business can claim itc on purchase of gym equipment after blocking itc of gym service after 22.09.2025.
Please clear
Ans.
No, Once itc had been blocked, no input can be claimed
Q. IN CASE OF GOODS RETURNED POST GST RATE CHANGE FROM 22.9.25, WHETHER CREDIT NOTE SHALL BE GIVEN AT NEW GST RATES OR AT OLD GST RATES.
Ans.
Old GST rates.
Q. Itc claim in other head allowed or not cgst sgst itc claim in igst
Ans.
If you wrongly avail ITC under CGST/SGST instead of IGST (or vice versa), then ITC is not denied, but you cannot directly use it across heads.The law requires correct head adjustment — you must first reverse the wrongly availed ITC and then claim it correctly under the proper head.- Refer Case Law Rejimon Padickapparambil Alex [2024 TAXONATION 3238 (KERALA)]
Q. After 22nd September GST rate on hotel tarrif below 7500 , gst rate will be 5 percent without ITC so would they require to reverse ITC claimed on capital goods purchased within a timeframe of five years ago, as per rule 43 ?
