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 »
Assessment Orders Set Aside as Notice was only uploaded to the GST portal and not served through other modes Summary in Key Points: Issue: Was the service of assessment orders valid when they were only uploaded to the web portal, and not served through other modes prescribed under Section 169? Facts: The revenue department uploaded… Read More »
Challenge to Section 168A and Notification Dismissed As the assessee had an alternative remedy of appeal. Summary in Key Points: Issue: Was the extension of the time limit for issuing a show cause notice under Section 73, due to the COVID pandemic and implemented via Notification No. 56/2023, valid, and could the assessee challenge it… Read More »
Unsigned Assessment Order Invalid: Signature Essential for Validity Summary in Key Points: Issue: Was the assessment order valid when it lacked the signature of the assessing officer? Facts: The assessee challenged the assessment order, arguing, among other things, that it was not signed by the assessing officer. Decision: The court held that a signature on… Read More »
Supreme Court Dismissed Writ Petition: Statutory Remedy Must Be Exhausted Summary in Key Points: Issue: Was the High Court’s dismissal of the writ petition justified, given the availability of a statutory alternative remedy of appeal? Facts: The respondent-department passed an order under Section 73 against the petitioner-assessee. Instead of appealing, the petitioner filed a writ… Read More »
GST Assessment order to be treated as a show cause notice as it traversed beyond the scope of the notice. Summary in Key Points: Issue: Was the assessment order valid when the alleged discrepancy between GSTR-3B and GSTR-2A/2B was not the subject of the show cause notice? Facts: The petitioner filed returns and paid taxes.… Read More »