11 IMPORTANT GST CASE LAWS 26.02.2025 Section Case Law Title Brief Summary Citation 16 Multi Services v. Central Board of Indirect Taxes and Customs (CBIC) ITC disallowance for delayed GSTR-3B filing can be rectified within 6 months. Click Here 22 Satya Dev Singh v. Union of India GST Registration Valid; Co-Owner Consent Not Required for… Read More »
Penalty for Mismatch Between E-way Bill and Delivery Challan Upheld Due to Intention to Evade Tax : Unregistered consignor in the e-way bill and the Registered consignor in the delivery challan Issue: Whether the penalty imposed under Section 129(3) of the GST Act for a mismatch between the e-way bill and the delivery challan is… Read More »
A Revision petition can be filed against an order passed under section 73 before Filing Appeal Issue: Whether a revisional order passed under Section 108 of the CGST Act, 2017, is valid when it dismisses the revision both on merits and on the ground of non-maintainability due to the availability of an appeal. Facts: The… Read More »
Demand Order Set Aside; Overlapping Adjudication Requires Fresh Proceedings Issue: Whether a demand order under Section 73 of the CGST Act, 2017, is valid when it results from overlapping adjudication, where a prior order for a portion of the same period was not considered. Facts: Impugned proceedings were initiated against the assessee for the financial… Read More »
Assessment Order Beyond Scope of Show Cause Notice Quashed; Treated as Fresh Notice Issue: Whether an assessment order passed under Section 73 of the CGST Act, 2017, is valid when it traverses beyond the scope of issues raised in the original show cause notice, thus violating principles of natural justice. Facts: The petitioner-assessee, a painting… Read More »
A rectification application should be disposed of before proceeding with a writ petition. Assessment Order Challenged; Rectification Application to be Considered Issue: Whether an assessment order passed under Section 73 of the CGST Act, 2017, should be upheld when the assessee has filed a pending rectification application under Section 161 of the same Act. Facts:… Read More »
Assessment Orders Issued to Deceased Person Void; Matter Remanded for Fresh Adjudication with Notice to Legal Heir Issue: Whether assessment orders and notices issued in the name of a deceased assessee, without notice to the legal heir, are valid under Section 73 of the CGST Act, 2017. Facts: The proprietor/assessee expired on May 7, 2022.… Read More »
GST Registration Revocation Allowed; Assessee Directed to File Application and Pay Dues Issue: Whether an assessee, whose GST registration was cancelled for non-filing of returns, should be allowed to file a revocation application and have it considered. Facts: The assessee’s GST registration was cancelled for non-filing of returns for a considerable period. The assessee expressed… Read More »
Delay in GST Registration Revocation Application Condoned; Application to be Considered Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned under Rule 23 of the Odisha Goods and Services Tax (OGST) Rules. Facts: The assessee’s GST registration was cancelled. The assessee filed an application for revocation… Read More »
GST Registration Valid; Co-Owner Consent Not Required for Proof of Principal Place of Business Issue: Whether a GST registration is valid when a co-owner of the property, used as the principal place of business, did not provide consent for the registration. Facts: The petitioner and the husband of respondent-5 were co-owners of a property. Respondent-5… Read More »