IMPORTANT GST CASE LAWS 10.06.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Rule 16 (CGST Act) Enerzi Microwave Systems (P) Ltd., In re ITC not valid for inputs used
IMPORTANT GST CASE LAWS 10.06.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Rule 16 (CGST Act) Enerzi Microwave Systems (P) Ltd., In re ITC not valid for inputs used
A non-speaking order cancelling GST registration that fails to provide reasons is a violation of natural justice and is liable to be quashed. Issue Whether an order cancelling a taxpayer’s
ITC is not available for construction of a Pre-Engineered Building (PEB) structure that is foundational to an immovable factory, including integrated supports for machinery like overhead cranes. Issue Whether Input
High Court corrects Tribunal’s error and directs refund where a typographical omission led to an unnecessary remand on the issue of unjust enrichment. Issue Whether the assessee is entitled to
Confiscation of goods under Section 130 is not permissible for excess stock found at business premises; demand proceedings under Section 73/74 are the appropriate recourse. Issue Whether the discovery of
Amount paid during investigation is adjustable towards the mandatory pre-deposit for filing an appeal. Issue Whether an amount of tax/ITC that has been duplicated in two separate show-cause notices and
An ex-parte order is invalid if the Show Cause Notice was uploaded to the ‘Additional Notices Tab’ on the GST portal, thereby denying a proper opportunity of hearing. Issue Whether
Writ Petition Dismissed Despite Adjudicating Authority’s Failure to Follow Court’s Directions; Petitioner Relegated to Appeal for Factual Adjudication Issue Whether a writ petition is maintainable against an adjudication order that
Court Directs GST Department to Formulate SOP Amidst Procedural Inconsistencies Issue Whether a demand order is valid if procedural prerequisites, such as pre-notice consultation and proper uploading of the Show
An ex-parte assessment order passed without proper service of a show cause notice is a violation of natural justice and will be set aside. Issue Whether an ex-parte assessment order