12 IMPORTANT GST CASE LAWS 01.03.2025 Here’s a table summarizing the key points from the case laws: Section Case Law Title Brief Summary Citation 2 Nand Kishore Gupta v. Additional Director General Cash is not a ‘good’ under the CGST Act. Click Here 16 Shiv Construction Company v. Additional Commissioner ITC claims can be reconsidered… Read More »
Important GST Case Laws February 2025 11 IMPORTANT GST CASE LAWS 26.02.2025 14 Important GST Case Law 25.02.2025 15 IMPORTANT GST CASE LAWS 24.02.2025 13 Important GST Case Law 22.02.2025 8 IMPORTANT GST CASE LAWS 21.02.2025 17 IMPORTANT GST CASE LAW 20.02.2025 10 IMPORTANT GST CASE LAW 19.02.2025 14 IMPORTANT GST CASE LAW 18.02.2025 10… Read More »
6 IMPORTANT GST CASE LAWS 27.02.2025 Section Case Law Title Brief Summary Citation 29 Faisal Construction Company v. Union Territory of J&K Registration can be restored upon payment of tax, interest, and penalty. Click Here 73 Sarens Heavy Lift India (P.) Ltd. v. Assistant Commissioner DGST An assessment order without proper reasoning is invalid. Click… Read More »
A penalty order passed within seven days of issuing a show-cause notice is invalid. Penalty Order Quashed; Violation of Natural Justice and Statutory Time Limit Issue: Whether a penalty order confirming a previously collected penalty amount is valid when it was passed within the statutory seven-day period provided to the assessee to respond to the… Read More »
Interim Stay Granted; Non-Constitution of Tribunal; Additional Deposit Required Issue: Whether an interim stay should be granted against an order passed by the first appellate authority when the GST Tribunal, where the assessee intends to file an appeal, has not yet been constituted. Facts: The assessee was aggrieved by an order passed by the first… Read More »
Appeal Restored; Shortfall in Pre-Deposit Requires Opportunity to Rectify Issue: Whether an appeal should be rejected due to an alleged shortfall in the pre-deposit required under Section 107(6) of the CGST Act, 2017, without providing the petitioner an opportunity to rectify the shortfall. Facts: The petitioner challenged an order made by the Commissioner (Appeals) rejecting… Read More »
An assessment order passed without a proper show-cause notice is invalid. Demand Order Quashed; Lack of Proper Show Cause Notice Fatal Issue: Whether a demand order passed under Section 73 of the AGST Act is valid when there was no proper and prior show cause notice issued as prescribed under Section 73(1) of the Act,… Read More »
An assessment order without proper reasoning is invalid. Unreasoned Demand Order Set Aside; Lack of Application of Mind Issue: Whether a demand order passed under Section 73 of the CGST Act, 2017, should be set aside when it is unreasoned and reflects a lack of application of mind, particularly when a detailed reply was submitted… Read More »
Registration can be restored upon payment of tax, interest, and penalty. Issue: Whether an assessee’s cancelled GST registration should be restored upon payment of dues, based on the precedent set in Sheikh Mohammad Yousuf v. Union Territory of J & K. Facts: The assessee filed a petition seeking restoration of their cancelled GST registration. The… Read More »
Show Cause Notice Quashed; if the revenue fails to procure samples for analysis. Issue: Whether a show cause notice alleging tax evasion in brick manufacturing should be quashed when the revenue failed to obtain samples for analysis and rejected the assessee’s request for analysis, claiming the assessee tendered doctored samples. Facts: The assessee was engaged… Read More »