Daily Archives: May 22, 2025

NEW RELIEF FROM GST LATE FEES AND INTEREST ! GST LATEST UPDATE

Improtant GST Case Law 20.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 7 (CGST Act) BKP Media Vision (P.) Ltd. v. Union of India Transfer of leasehold rights in leased land is not “supply” under GST. Click Here Central Goods and Services Tax Act, 2017 9 (CGST Act) Shree Girraj Food Products v.… Read More »

IMPORTANT GST CASE LAW 19.05.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Rule 6 (CGST Act) Sun Automation Ltd. v. Sales Tax Officer Class II Parallel GST Proceedings Barred: State Demand Order Set Aside and Remanded Due to Prior Central Adjudication. State department order set aside and remanded for fresh consideration, taking into account… Read More »

Opportunity of hearing for tax liability and penalty mandated even after GST registration cancellation, with SCNs unserved. Issue: Whether demand orders imposing tax liability and penalty under Section 73 of the CGST/DGST Act, 2017, issued pursuant to show cause notices (SCNs) that were allegedly not served on a petitioner whose GST registration was already cancelled,… Read More »

Appellate orders set aside; matter remanded for fresh consideration of ITC claim with additional documents as per Ecom Gill decision. Issue: Whether an assessee, whose appeals against denial of Input Tax Credit (ITC) have been rejected, can be allowed to place additional documents and evidence before the appellate authority for reconsideration of their ITC claim,… Read More »

Interim stay on assessment order for 2019-2020, challenging Section 168A extension of limitation period. Issue: Whether an assessment order passed under Section 73 of the CGST/WBGST Act, 2017, for the period April 2019 to March 2020, on August 28, 2024, is time-barred, given that the due date for furnishing returns was extended only until March… Read More »

Rectification application pending for ITC demand, writ petition directed to hearing in rectification proceedings. Issue: When an assessee files a writ petition challenging a demand order for alleged excess Input Tax Credit (ITC) availment, and it is discovered during the writ proceedings that a rectification application under Section 161 of the CGST Act is already… Read More »

Writ petition challenging confiscation and penalty for stock shortage dismissed due to admitted discrepancies and payment without protest. Issue: Whether a writ petition is maintainable against a show cause notice and demand order for penalty and fine in lieu of confiscation due to stock shortage, where the assessee had admitted the discrepancy and paid the… Read More »

Technical glitch in e-way bill leading to wrong vehicle number not grounds for writ petition when alternate remedy exists. Issue: Whether a writ petition challenging a penalty imposed under Section 129(3) of the CGST/WBGST Act, 2017, due to a technical glitch in the e-way bill portal reflecting a wrong vehicle number after transshipment, should be… Read More »