IMPORTANT GST CASE LAWS 05.06.2025 SECTION CASE LAW TITLE Brief Summary Citation Relevant Act N/A Circular The Delhi Government has issued a circular stating that the Sales Tax Bar Association will observe a summer break from 02/06/2025 to 30/06/2025. During this period, no ex-parte orders will be passed due to non-appearance of Counsel/Advocates. Officers are… Read More »
GOVT OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN I.P. ESTATE, NEW DELHI-110002 7 (Law & Judicial Branch) CIRCULAR Circular No. L&J/MISC/T&T/2024-25/285-86, Dated 03-06-2025 Sub: Summer break from 02/06/2025 to 30/06/2025 Dated: 03-06-25 As an annual feature, the Sales Tax Bar Association will observe summer break w.e.f. 02/06/2025 to 30/06/2025. Accordingly, it… Read More »
Retrospective GST Registration Cancellation Modified to Prospective Effect, Portal Access Granted for Compliance Issue: Whether the retrospective cancellation of an assessee’s GST registration from July 1, 2017, due to non-filing of returns for an old business, is valid, especially when the assessee was unaware of the retrospective nature of the cancellation, and if the authorities… Read More »
I. Demand Order Set Aside: SCN Uploaded to Wrong Portal Tab Denied Assessee Opportunity of Hearing Issue: Whether a show cause notice (SCN) and a consequent demand order are valid if the SCN and subsequent reminders were uploaded on a “wrong tab” of the GST portal (“Additional Notices Tab”), preventing the assessee from having knowledge… Read More »
Consolidated Appeal Allowed Against Single SCN/Order for Multiple Financial Years Issue: Whether an assessee, who has received a single show cause notice (SCN) and a common adjudication order covering demands for multiple financial years, can file one consolidated appeal before the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017… Read More »
Provisional Attachment of Bank Account Lifted Upon Completion of SCN Proceedings and Availment of Appellate Remedy Issue: Whether the provisional attachment of an assessee’s bank account under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act), should be lifted once the show cause notice (SCN) proceedings, which were the basis for… Read More »
I. Demand Order Set Aside: Lack of Personal Hearing and Mechanical Adjudication Violate Natural Justice Issue: Whether an adjudication order passed under Section 75 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if it is passed without issuing a personal hearing notice to the assessee and without duly considering the… Read More »
Writ Petition Dismissed: Assessee’s Claim of Natural Justice Violation Not Tenable Without Reply to SCN Issue: Whether an assessee can successfully challenge a show cause notice (SCN) and a subsequent order passed under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act), on grounds of violation of natural justice, specifically when… Read More »
Revenue’s SLP Dismissed: Coercive Measures Restrained Due to Multiple Overlapping SCNs and Orders During Pendency of Challenge Issue: Whether revenue authorities can adopt coercive measures for demand and recovery under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), when the assessee has faced multiple show cause notices (SCNs) pertaining to… Read More »
Inverted Duty Structure Refund: Writ Petition Dismissed, Assessee Relegated to Appellate Remedy Due to Disputed Factual Issues Issue: Whether a writ petition is maintainable for a partial rejection of an inverted duty structure refund claim when there are disputed factual issues regarding the nature of goods (capital vs. non-capital) and their eventual sale/supply, and an… Read More »