IGST Refund Claim: Order Within Two Months, “Risky Exporter” Status to be Reviewed Summary in Key Points: Issue: Was the delay in processing the assessee’s IGST refund claim justified? Facts: The assessee’s IGST refund claim on exports, pending since June 2022 due to their classification as a “risky exporter,” had not been processed. Neither a… Read More »
GST Registration Cancellation: Revocation Application Permitted Upon Payment of Dues Summary in Key Points: Issue: Should the petitioner be allowed to apply for revocation of their GST registration, which was cancelled for non-filing of returns? Facts: The petitioner’s GST registration was cancelled due to non-filing of GST returns for six months. The petitioner expressed willingness… Read More »
GST Registration Cancellation Revoked On Payment of Dues : Delay in Revocation Application Condoned Summary in Key Points: Issue: Should the delay in filing the application for revocation of GST registration cancellation be condoned? Facts: The assessee’s registration was cancelled. There was a delay in filing the revocation application. The assessee expressed readiness to pay… Read More »
Order of cancellation of GST registration upheld due to delay in filing appeal. Summary in Key Points: Issue: Was the rejection of the assessee’s appeal against GST registration cancellation justified due to being filed beyond the limitation period? Facts: The assessee’s GST registration was cancelled for continuous non-filing of returns. The assessee replied to the… Read More »
GST Registration Cancellation Revoked Subject to filing pending returns and scrutiny of ITC claims. Summary in Key Points: Issue: Should the GST registration cancellation for non-filing of returns be revoked, considering the assessee’s health issues and unawareness of the show cause notice? Facts: The assessee’s GST registration was cancelled due to non-filing of returns for… Read More »
Both DGGI and State GST Authority proceedings could not be carried on simultaneously. Summary in Key Points: Issue: Could parallel proceedings be conducted by the Directorate General of GST Intelligence (DGGI) and State GST authorities for the same period? Facts: The DGGI issued a show cause notice for FY 2017-18 and 2018-19. State GST authorities… Read More »
GST Case Laws January 2025 IMPORTANT GST CASE LAWS 31.01.2025 7 IMPORTANT GST CASE LAWS 29.01.2025 7 IMPORTANT GST CASE LAW 28.01.2025 8 IMPORTANT GST CASE LAWS 27.01.25 9 Important GST Case Laws 26.01.2025 7 IMPORTANT GST CASE LAW 25.01.2025 21 IMPORTANT GST CASE LAW 24.01.25 8 IMPORTANT GST CASE LAW 23.01.2025 12 Important GST… Read More »
12 IMPORTANT GST CASE LAWS 31.01.2025 Re Sr No Case Law Title Brief Summary Citation Relevant Act And Section 1 Prayash Construction v. State of Odisha Department directed to ensure refund of differential GST amount. Click Here Section 9 Central Goods and Services Tax Act, 2017 2 Winet Communications v. Superintendent Amendment made by Finance… Read More »
GST Registration Cancellation Revoked: Delay Condoned Upon Payment of Dues Summary in Key Points: Issue: Should the delay in filing the application for revocation of GST registration cancellation be condoned? Facts: The assessee’s GST registration was cancelled. The assessee filed a petition against the cancellation order. The respondent authority stated that if the delay in… Read More »