Daily Archives: February 22, 2025

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IMPORTANT GST CASE LAWS 12.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Skylark Infra Engineering (P.) Ltd. v. Union of India Assessee relegated to remedy of appeal before GST Tribunal.   Click Here   Section 7 Integrated Goods and Services Tax Act, 2017 2 Dhanalakshmi Steels v. Assistant Commissioner… Read More »

Bail Granted in Fraudulent ITC Availment Case Due to Trial Delay and Assured Payment Issue: Whether a director arrested for fraudulent availment of ITC under the GST Act should be granted successive regular bail, considering the completion of the investigation, the nature of the offence, and the potential delay in the trial. Facts: The applicant,… Read More »

 Cryptic Registration Cancellation Order Quashed; GST Suspension Ordered till Pending Adjudication Issue: Whether a registration cancellation order, passed without providing an opportunity for a hearing and without assigning reasons, and upheld in a time-barred appeal, is valid, and what remedies are available to the assessee. Facts: The assessee’s GST registration was cancelled. The assessee challenged… Read More »

Denial of Personal Hearing in Fraudulent ITC Demand Violates Natural Justice , Order Quashed Issue: Whether an assessment order under Section 74 of the GST Act, alleging fraudulent availment of Input Tax Credit (ITC) for the period 2017-18, is valid when passed without providing a requested personal hearing, and whether the subsequent dismissal of an… Read More »

Extension Granted for Reply  to GST Show Cause Notice After Appeal is Withdrawal Issue: Whether an assessee, having unsuccessfully challenged a show cause notice in a writ petition and subsequently withdrawing an intra-court appeal, is entitled to an extension of time to respond to the show cause notice, and whether the time spent in litigation… Read More »

Show Cause Notice Challenge Dismissed: Adjudication to Determine Applicability of Advance Ruling and Tax Liability Issue: Whether a show cause notice should be quashed on the ground that it contradicts a prior Advance Ruling in favor of the assessee, or whether the matter should be adjudicated by the authorities to determine its validity and the… Read More »

 Denial of Hearing Violates Natural Justice in GST Assessment Issue: Whether an assessment order passed under Section 73 of the State GST Act, without providing the assessee an opportunity for a hearing, is valid, and whether the subsequent dismissal of an appeal on limitation grounds cures the initial procedural defect. Facts: The assessee challenged an… Read More »

Adjudication Order Set Aside: Service of Notice on Cancelled GST Registration Invalid Summary in Key Points: Issue: Was the service of the show cause notice valid, given that the assessee’s GST registration had been cancelled retrospectively? Facts: The assessee’s GST registration was cancelled retrospectively. Subsequently, a show cause notice was issued electronically, leading to an… Read More »

GST Demand Set Aside: Lack of Proper Show Cause Notice and Denial of Personal Hearing Summary in Key Points: Issue: Was the tax demand valid when a proper show cause notice (SCN) was not issued, and the assessee was denied a personal hearing? Facts: The petitioner received a Summary of Show Cause Notice (Form GST… Read More »