13 IMPORTANT GST CASE LAWS 05.03.2025 Section Case Law Title Brief Summary Citation Relevant Act 16 Mellow Foundation Builders and Developers (P.) Ltd. v. Superintendent Central Tax And Central Excise ITC denial unsustainable as time limit for return filing was extended. Matter remanded. Click Here Central Goods and Services Tax Act, 2017 16 High Tech… Read More »
Registration Restored Upon Payment of Outstanding Dues. Issue: Whether a cancelled GST registration can be restored if the petitioner is ready to pay all balance tax, interest, and late fees, including any outstanding dues of tax, interest, and penalty. Facts: The petitioner’s GST registration number was cancelled. The petitioner filed a writ petition seeking to… Read More »
Limitation for appeal starts from rejection of rectification, not original assessment. Issue: Whether the limitation period for filing an appeal against an original assessment order starts from the date of the original order or the date of rejection of a rectification application filed under Section 161 of the CGST Act. Facts: The assessee filed a… Read More »
Unconditional Stay Granted Due to Non-Constitution of Tribunal and Circular Guidelines. Issue: Whether an unconditional interim stay should be granted on an appellate order passed under Section 107 when the GST Appellate Tribunal is not constituted, and a circular debarring recovery of outstanding dues is in effect. Facts: The assessee filed a petition challenging an… Read More »
Stay Granted Due to Non-Constitution of Appellate Tribunal and Circular Guidelines. Issue: Whether an interim stay should be granted on an appellate order when the GST Appellate Tribunal is not constituted, and a circular debarring recovery of outstanding dues until the tribunal’s operation is in effect. Facts: The assessee filed a petition challenging an impugned… Read More »
GST authorities have no power to seize cash from a dealer’s premises Issue: Whether GST authorities have the power to seize cash from a service provider’s premises during proceedings under Section 74, and whether a subsequent transfer of that cash to the Income Tax Department under Section 132A validates the initial seizure. Facts: GST authorities… Read More »
Section 74 Invocation to be Considered as Preliminary Issue. Issue: Whether the validity of invoking Section 74 of the CGST/KGST Act, which pertains to fraud, misstatement, or suppression of facts, should be treated as a preliminary issue before proceeding with final adjudication of a show cause notice. Facts: The respondent-department issued a show cause notice… Read More »
Writ petition dismissed; Delhi High Court cannot entertain petition if Investigation conducuted by DG Haryana . Issue: Whether the Delhi High Court has jurisdiction to entertain a writ petition challenging demands and deposits made during an investigation conducted by the DG, Gurugram Zonal Unit, Haryana, when the assessee merely has a unit in Delhi. Facts:… Read More »
Trial Court’s Order to Summon a witness from the GST Department Upheld Issue: Whether a trial court’s order allowing a petitioner to summon a witness from the GST Department for the production of GST records related to the petitioner is valid. Facts: The petitioner filed a suit for recovery against another party. The trial court… Read More »
Challenge to Show Cause Notice for Registration Cancellation Dismissed if Assessee filed reply. Issue: Whether a writ petition challenging a show cause notice proposing cancellation of GST registration is maintainable when the assessee has already filed a reply to the notice. Facts: The assessee filed a writ petition against a show cause notice proposing to… Read More »