8 IMPORTANT GST CASE LAWS 15.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Bhagirath Infra Projects (AP) (P.) Ltd. v. Assistant Commissioner of Central Tax Impugned order set aside for non-grant of personal hearing. Click Here Section 9 Central Goods and Services Tax Act, 2017 2 Grand Auto Capital… Read More »
Supreme Court Stays High Court Order on Limitation Period for GST Appeals Issue: Whether the provisions of Section 5 of the Limitation Act, 1963, can be invoked to extend the limitation period for filing appeals under Section 107 of the CGST Act, 2017. Facts: The High Court held that Section 5 of the Limitation Act… Read More »
GST Assessment Challenged for Lack of Pre-Show Cause Notice; Stay Granted on Recovery Issue: Whether a GST assessment order passed under Section 73 is valid without issuing a pre-show cause notice to the assessee, thereby potentially violating the principles of natural justice. Facts: The assessee challenged the tax liability imposed for the period of 2020… Read More »
GST Demand Orders Set Aside for Exceeding Proposed Amounts; Matter Remanded with Directions 10% Deposit Issue: Whether the demand orders passed under the GST Act are valid when they exceed the amounts proposed in the original show cause notices, and whether two separate sets of proceedings were initiated for the same issue, violating the principles… Read More »
GST Assessment Order Invalidated Due to Lack of Assessing Officer’s Signature Issue: Whether a GST assessment order is valid if it lacks the signature of the assessing officer. Facts: An assessment order was passed against the assessee. The assessee challenged the order, pointing out that it did not bear the signature of the assessing officer.… Read More »
Assessee Allowed to Seek Rectification of GST Returns Issue: Whether an assessee can be permitted to rectify their GST returns when the final assessment order appears to be based on a failure to reconcile the returns, and the assessee claims that no discrepancies exist. Facts: The assessee challenged a final assessment order under Section 73… Read More »
Retrospective Cancellation of GST Registration Quashed for Lack of Notice and Justification Issue: Whether the cancellation of GST registration with retrospective effect is valid when the original Show Cause Notice (SCN) did not mention the intention for retrospective cancellation or provide any justification for it. Facts: The petitioner’s GST registration was cancelled with retrospective effect… Read More »
Retrospective Cancellation of GST Registration Quashed for Lack of Notice and Justification Issue: Whether the cancellation of GST registration with retrospective effect is valid when the original Show Cause Notice (SCN) did not mention the intention for retrospective cancellation or provide any justification for it. Facts: The petitioner’s GST registration was cancelled with retrospective effect… Read More »
Works Contract Assessment Order Set Aside for Lack of Proper Notice and Personal Hearing Issue: Whether an assessment order for a works contract is valid when the assessee was not provided with proper notice of the personal hearing, thereby affecting their ability to present their case for exemption. Facts: The assessee, engaged in road works,… Read More »
18 IMPORTANT INCOME TAX CASE LAWS Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Assistant Commissioner of Income-tax v. Pavani Structurals (P.) Ltd. Addition deleted as assessee had offered income in books of account. AO can not determine the sale consideration for capital gains based on statements alone, without any… Read More »