15 GST CASE LAWS 01.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Act 1 Metalax Industries v. GST Officer Ward 66 Both DGGI and State GST proceedings could not be carried on simultaneously. Click Here Section 6 Central Goods and Services Tax Act, 2017 2 Blue Moon Cool Systems v. Assistant Commissioner GST… Read More »
Penalty for Goods Detention Quashed: No Show Cause Notice uploaded on GST Portal or Served Physically Summary in Key Points: Issue: Was the penalty imposed for the detention of goods and a vehicle valid when there was a valid e-way bill, no show cause notice, and no justification for detention? Facts: The assessee’s vehicle carrying… Read More »
Detention of Goods: Writ Petition Dismissed, Appeal Remedy Available Summary in Key Points: Issue: Could the assessee challenge the detention of goods and a vehicle in transit via a writ petition at the notice stage under Section 130, arguing that Section 129 should have been applied? Facts: The assessee’s goods and vehicle were detained in… Read More »
GST Demand Order Set Aside: Denial of Access to Employee statements Requires Fresh Adjudication Summary in Key Points: Issue: Was the impugned order valid when it failed to consider the assessee’s grounds, denied access to employee statements, and relied heavily on another order without confronting the assessee with it? Facts: The petitioner-assessee challenged the order,… Read More »
GST Assessment Proceedings Quashed: Unsigned Orders Invalid Summary in Key Points: Issue: Were the assessment proceedings valid when the orders and notices lacked the signatures of the concerned officers? Facts: The impugned order, DRC-07 notices for tax periods 2017-18, 2018-19, and 2019-20, along with the show cause notice and DRC-01 notice issued by the Assistant… Read More »
GST Assessment Order Set Aside: Personal Hearing Denied, Matter Remanded Upon Deposit of 10% Disputed Tax Summary in Key Points: Issue: Was the assessment order valid when the petitioner’s request for a personal hearing to explain discrepancies was denied? Facts: The petitioner, involved in electrical transformer and converter works contracts, filed returns and paid taxes… Read More »
ITC Claim Upheld in GST, No Proceedings Under Section 73 After Accepting Explanation and issue of ASMT 12 Summary in Key Points: Issue: Could proceedings under Section 73 be initiated after the revenue accepted the assessee’s explanation regarding ITC eligibility? Facts: The petitioner, a hotel operator, filed GSTR 3B returns for FY 2017-18. The revenue,… Read More »
GST Tax Demand Set Aside due to Assessee hospitalized and seriously unwell, Remanded Back for Fresh Hearing Summary in Key Points: Issue: Was the petitioner denied a reasonable opportunity of being heard, justifying setting aside the demand order? Facts: The impugned order was passed pursuant to a demand-cum-show cause notice for penalty recovery. The petitioner… Read More »
GST Assessment Order Set Aside: Due to SCN uploaded only on the GST portal without physical service Summary in Key Points: Issue: Was the assessment order valid when the show cause notice was only uploaded to the GST portal, and the assessee was not given a hearing opportunity? Facts: For AY 2017-18, a show cause… Read More »
GST Assessment Order Quashed: DIN Number Mandatory Summary in Key Points: Issue: Was the assessment order valid when it lacked a Document Identification Number (DIN)? Facts: The petitioner challenged the assessment order, arguing, among other things, that it did not contain a DIN. Decision: Citing Supreme Court judgments and the CBIC circular, the court held… Read More »