13 Important GST Case Law 22.02.2025 Section Case Law Title Brief Summary Citation 17 Sankalp in v. Union of India The constitutional validity of clauses (c) and (d) of Section 17(5) has been upheld. Click Here 29 Harekrishna Sahoo v. State of West Bengal Registration can be restored if the taxpayer pays all outstanding dues.… Read More »
GST Assessment Order Invalidated for Lack of Signature; Fresh Assessment Ordered Issue: Whether a GST assessment order in Form GST DRC-07 is valid if it lacks the signature of the assessing officer. Facts: The petitioner challenged an assessment order dated October 26, 2023, passed by the department, contending that it was invalid due to the… Read More »
GST Appeal Delay Condoned; Appellate Authority to Hear Appeal on Merits Issue: Whether the Appellate Authority erred in rejecting an appeal solely on the grounds of limitation, despite the assessee filing the appeal within the condonable period and demonstrating sufficient cause for the delay. Facts: The assessee filed an appeal under Section 107 of the… Read More »
GST Demand Order Set Aside for Lack of Tax Determination and Non-Compliance with Circular; Matter Remanded Issue: Whether a GST demand order issued under Section 74 is valid when it fails to determine the tax payable by the assessee and does not adhere to the guidelines issued in a relevant circular. Facts: The assessee challenged… Read More »
Preliminary issues,identity of the taxpayer, must be decided before proceeding with the assessment in GST. Issue: Whether a show cause notice (SCN) issued under Section 74 of the GST Act is valid when the assessee contends that it pertains to a separate entity and that there was no cause of action to invoke Section 74.… Read More »
GST Demand and Account Freeze Upheld; Assessee to Pursue Alternate Remedies for Identity Theft Claim A writ petition cannot be filed to challenge an assessment order that was not challenged earlier. Issue: Whether a writ petition challenging a GST demand and seeking to de-freeze bank accounts based on an identity theft claim is maintainable, especially… Read More »
GST Assessment Order Set Aside for Lack of Proper Service and Opportunity to Respond; Matter Remanded on payment of 25% of disputed tax Issue: Whether a GST assessment order is valid when the show cause notice and the order itself were not properly served on the assessee, preventing them from participating in the proceedings. Facts:… Read More »
Holographic stickers (excise labels) are “goods” in GST, supply is not subject to RCM , GST Refund Allowed for Tax wrongly paid Issue: Whether the assessee, a beer manufacturer, is entitled to a refund of GST paid on holographic stickers (excise labels) under the reverse charge mechanism. Facts: The assessee, a brewery, purchased holographic stickers… Read More »
If the GST Portal does not allow filing Refund under the relevant category it can be filed in “Others” category. Issue: Whether appellate orders that contradict earlier final orders passed by the same Appellate Authority or adjudicating authority are valid, and whether the principle of judicial discipline should be followed in such cases. Facts: The… Read More »
GST Refund Allowed for Accumulated ITC before 18.07.2022 under Inverted Duty Structure Issue: Whether a taxpayer can claim a refund of accumulated and unutilized Input Tax Credit (ITC) under an inverted duty structure for periods before July 18, 2022, despite a circular denying such refunds for applications filed after that date. Facts: The petitioners, manufacturers… Read More »