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 in warranty services provided to German company where parts are supplied free, as inputs do not participate in taxable outward supply. CLICK HERE Central Goods… Read More »
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 GST registration is legally valid if it is a non-speaking, cryptic order that does not assign any specific reasons for the cancellation, contrary to the… Read More »
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 Tax Credit (ITC) is admissible on goods (like steel, cement), services (like installation and erection), and other capital goods (like rails, electrification) used for the… Read More »
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 a cash refund of service tax paid under the reverse charge mechanism (RCM) where the corresponding Cenvat credit was reversed before the transition to the… Read More »
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 excess stock at the business premises of a registered person during a survey can trigger confiscation proceedings under Section 130 of the CGST/UPGST Act, 2017,… Read More »
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 confirmed in corresponding orders can be considered a valid basis for demanding a separate pre-deposit for each appeal? Can an amount voluntarily deposited by an… Read More »
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 a Show Cause Notice (SCN) is considered to be validly served if it is uploaded to the ‘Additional Notices Tab’ on the GST portal, and… Read More »
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 was passed without adhering to specific directions issued by the High Court in a previous writ petition, particularly the direction to take an independent decision… Read More »
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 Cause Notice (SCN), are not followed by the tax authorities? What is the legal standing of a demand order that is manually signed within the… Read More »
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 under Section 73 of the CGST Act is valid if the assessee was not properly served with the show cause notice, particularly when the notice… Read More »