17 IMPORTANT GST CASE LAWS 13.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Notification No. 09/2025-GST Dated 11-02-2025 CBIC notifies effective dates for various amendments in CGST Rules. Click Here Central Goods and Services Tax Act, 2017 2 Kabir Instrument and Technology v. Union of India Show Cause Notice… Read More »
Limitation Period for Filing GST Appeals Cannot be Extended Beyond Statutory Limit ,Provisions of Limitation Act, 1963 cannot be invoked Issue: Whether the appellate authority under the GST Act has the power to condone delays in filing appeals beyond the statutory limitation period of three months plus one month, by invoking the provisions of the… Read More »
GST Order not uploaded on Portal, Dismissal of GST Appeal for Limitation Without Considering Condonation Request Set Aside Issue: Whether the dismissal of a GST appeal solely on the ground of limitation, without considering the assessee’s application for condonation of delay and the reasons for the delay, is valid, especially when the delay was partly attributable… Read More »
GST Adjudication Order Set Aside for Non-Consideration of Assessee’s Reply Issue: Whether an adjudication order passed under the GST Act is valid when it fails to consider the assessee’s reply to the show cause notice, thereby violating the principles of natural justice. Facts: The assessee received a notice in Form GST DRC-01. The assessee submitted… Read More »
GST Assessment Orders Set Aside for Lack of Personal Hearing; Matter Remanded Issue: Whether the assessment orders passed under the GST Act are valid when the assessee was not granted a personal hearing, as required by the statute. Facts: Assessment orders were passed against the assessee under the GST Act. The assessee claimed that they… Read More »
Denial of Cross-Examination of Witness in GST Fraud Case Violates Natural Justice; Order Set Aside Issue: Whether denying the assessee’s request for cross-examination of witnesses in a GST fraud case involving substantial penalties violates the principles of natural justice. Facts: The petitioner was accused of misusing invoices and e-way bills to facilitate the clandestine supply… Read More »
Meaning of Month in GST Clarified : Time-Barred Show Cause Notice Quashed under GST Act Issue: Whether a show cause notice issued under Section 73 of the CGST Act is valid if it is issued beyond the prescribed time limit. Facts: The petitioner received a show cause notice for assessment year 2020-21 on November 30,… Read More »
Sales as per Books Mismatched with GSTR-3B returns: GST Assessment Orders Set Aside for Non-Consideration of Crucial Evidence; Matter Remanded Issue: Whether the assessment orders passed under the GST Act are valid when the assessing authority failed to consider crucial evidence and break-up figures submitted by the assessee, thereby potentially affecting the tax liability. Facts:… Read More »
GST Assessment Order Set Aside for Lack of Proper Hearing; Matter Remanded back subject to deposit of 10% of disputed tax. Issue: Whether the assessment order passed under the GST Act is valid when the assessee was not granted a reasonable opportunity of hearing, thereby violating the principles of natural justice. Facts: The petitioner, a… Read More »
GST Demand Order Set Aside for Non-Consideration of Adjustment Request Issue: Whether a GST demand order is valid when it fails to address the assessee’s request for adjusting the demand against the available IGST balance. Facts: A show cause notice was issued to the assessee under Section 73 of the CGST Act for the period… Read More »