Monthly Archives: February 2025

6 Important GST Case Law 05.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Act 1 Schloss HMA (P.) Ltd. v. Union of India Matter stayed pending adjudication of whether providing corporate guarantee is a supply. Click Here Section 7 Central Goods and Services Tax Act, 2017 2 B M S Projects v. State… Read More »

Appeal Delay Condoned: Delay was due to notice uploaded on GST portal without proper notification : Appellate Authority to Consider Merits Summary in Key Points: Issue: Should the delay in filing the appeal be condoned, considering the assessee’s explanation for the delay and the Appellate Authority’s power to condone delays beyond the statutory period? Facts:… Read More »

 Detained Goods Released on Bond and Bank Guarantee: Factual Dispute Requires Appellate Review Summary in Key Points: Issue: Should the detained goods be released, and was the order under Section 129(3) valid, given the assessee’s arguments about the authority’s power and the factual dispute? Facts: The assessee challenged an order under Section 129(3) demanding Rs.… Read More »

Challenge to Show Cause Notice for Fake Invoices Dismissed: Alternative Remedy Available Summary in Key Points: Issue: Could the petitioner challenge a show cause notice alleging issuance of fake invoices and tax evasion through a writ petition, or was he required to pursue alternative remedies under the GST Act? Facts: The petitioner received a show… Read More »

 Ex-Parte Order in GST Treated as Show Cause Notice: Right to be Heard Upheld Summary in Key Points: Issue: Was the ex-parte order valid when the assessee was not served with a show cause notice, violating their right to be heard? Facts: The department passed an ex-parte order under Section 73, imposing tax liability, interest,… Read More »

Refund of GST Paid on Pre-GST Contract Granted Summary in Key Points: Issue: Should the assessee be refunded the GST paid on a contract that was awarded before the implementation of the GST regime? Facts: The assessee was awarded a contract before the GST regime came into effect on July 1, 2017. The State Government… Read More »