GST CASE LAWS 21.10.2026 Here is the structured table containing the Relevant Act, Section, Case Law Title, Citation, and Brief Summary extracted from your text: Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 9 Feel Good Hospitality (P.) Ltd., In re Click here Where the… Read More »
Bail order granted through forum shopping, suppression of material facts, and listing during vacation set aside. Issue Whether bail granted by a High Court during winter vacation can be sustained when obtained through suppression of material facts, non-disclosure of parallel remedies, and improper urgency listing. How the period prescribed in procedural orders (e.g., “two weeks… Read More »
Departmental appeal before GSTAT below twenty lakh monetary threshold is non-maintainable and dismissed Issue Whether a departmental appeal filed before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(3) challenging the setting aside of a penalty and fine totaling Rs. 2,54,730 is maintainable under Section 120 when it falls below the prescribed monetary… Read More »
Departmental appeal below twenty lakh monetary threshold before GST Appellate Tribunal is non-maintainable and dismissed. Issue Whether a departmental appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) challenging a penalty reduction below the prescribed monetary limit of Rs. 20 lakhs is maintainable under Section 120. Whether the Revenue can pursue an appeal below… Read More »
Merely uploading an order on the GST portal does not constitute valid communication for limitation under Section 107. Issue Whether mere electronic uploading of an order on the GST portal constitutes valid communication/service under Section 169 to trigger the commencement of the limitation period for filing an appeal under Section 107(1). Whether an appeal dismissed… Read More »
Manual consolidated refund application permitted for export ITC where online refiling facility was unavailable. Issue Whether an exporter who withdrew online refund applications for accumulated Input Tax Credit (ITC) and got the credit re-credited to the electronic credit ledger can be permitted to file a manual consolidated refund application under Rule 97A due to the… Read More »
Writ petition against fraud SCN is premature when statutory adjudication remedy is available. Issue Whether a writ petition under Article 226 of the Constitution of India is maintainable to quash Show Cause Notices (SCNs) issued under Section 74 in the absence of patent lack of jurisdiction or mala fides. Whether contested factual and legal pleas… Read More »
Show Cause Notice issued on 29-11-2024 for FY 2020-21 satisfies the three-month statutory window before order deadline. Issue Whether a Show Cause Notice (SCN) issued on 29-11-2024 under Section 73(2) for FY 2020-21 complies with the statutory requirement of being issued at least three months prior to the order limitation deadline of 28-02-2025. How the… Read More »
Input tax credit is inadmissible if supplier fails to remit tax and recipient fails to prove physical movement. Issue Whether an assessee is entitled to Input Tax Credit (ITC) under Section 16(2)(c) when the supplier fails to actually remit the tax to the Government, despite the recipient having paid the supplier. Whether the burden of… Read More »
ITC denial for GSTR-3B filed within extended time limit is unsustainable and quashed. Issue Whether Input Tax Credit (ITC) can be denied on the ground of belated filing of GSTR-3B returns when the returns were filed within the extended time limit prescribed for availing ITC. Facts Impugned Order & Defects: The petitioner assailed the order… Read More »