IMPORTANT GST CASE LAWS 18.01.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 54 Union of India v. Torrent Power Ltd. [Landmark SC Ruling] Refund of IGST on ocean freight (Mohit Minerals) must be credited to the Consumer Welfare Fund (s. 57) if the tax was passed to consumers. Courts cannot… Read More »
Dismissal of Writ Alleging Illegal Detention Holding That Seven-Day Notice Is Not Mandatory for GST Summons 1. The Core Dispute: Allegations of Fabricated Summons and Illegal Detention The Anti-evasion Wing initiated an inquiry into a massive fraudulent Input Tax Credit (ITC) scam involving the passing of GST without any actual supply of goods. In this… Read More »
Appeal Filed Within Amnesty Window Cannot Be Rejected for Delay or Curable Deficiency in Pre-Deposit 1. The Core Dispute: Amnesty Scheme vs. Statutory Timeline The petitioner, a registered works contractor, failed to file an appeal within the normal statutory period against an assessment order. However, on November 2, 2023, the CBIC issued Notification No. 53/2023… Read More »
Remand of GSTR-1 vs. GSTR-3B Mismatch Case for Redetermination Holding Lack of Fraudulent Intent in Documented Transactions 1. The Core Dispute: Reconciliation vs. Alleged Tax Evasion For the financial year 2018-19, the tax department identified a mismatch of ₹27,06,634 between the output tax liability declared in GSTR-1 and that declared in GSTR-3B. The Initial Adjudication:… Read More »
Restoration of GST Registration Cancelled for Non-Filing Due to Financial and Health Hardships Subject to Strict Cash Payment and ITC Restrictions 1. The Core Dispute: Cancellation for Prolonged Non-Filing The petitioner’s GST registration was cancelled by the authorities because they failed to file returns for a continuous period of six months, as empowered under Section… Read More »
Orissa High Court Quashes Ex Parte Assessment Order Passed Against Unregistered Person Due to Mistaken Identity and Erroneous Data 1. The Core Dispute: Assessment of the Wrong Individual The petitioner, a works contractor who had ceased business operations in 2016 (pre-GST era), never obtained GST registration. However, the Additional CT & GST Officer generated a… Read More »
Remand of ITC Mismatch Case Extending Circular Relief to FY 2019-20 Based on Justice-Oriented Approach 1. The Core Dispute: Denial of ITC Due to GSTR-2A Mismatch The petitioner (Assessee) faced a denial of Input Tax Credit (ITC) for FY 2019-20 because the credit claimed in GSTR-3B was not reflected in GSTR-2A. This mismatch was due… Read More »
Supreme Court Mandates Refund of Unconstitutional Ocean Freight Tax to Consumer Welfare Fund Due to Unjust Enrichment 1. The Core Dispute: Unjust Enrichment vs. Consumer Restitution Following the landmark Supreme Court ruling in Union of India v. Mohit Minerals (P.) Ltd. [2022], the levy of IGST on ocean freight was declared unconstitutional. Torrent Power Ltd.,… Read More »
Setting Aside Ex-Parte Assessment Where SCN Uploaded on Portal Went Unnoticed, Mandating Use of Alternative Service Modes 1. The Core Dispute: Uploading vs. Effective Communication The Revenue authorities issued a Show Cause Notice (SCN) and subsequent reminders solely by uploading them on the GST Common Portal. Because the petitioner was unaware of these digital uploads,… Read More »
Mandatory Refund of Recovered Tax Dues Beyond Pre-Deposit Where GST Tribunal Is Not Operational 1. The Core Dispute: Recovery vs. Right to Appeal The petitioner’s tax dues were recovered by the Revenue department following a “Summary of Demand” (Annexure-C). The petitioner intended to challenge this order before the GST Appellate Tribunal (GSTAT) under Section 112,… Read More »