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 »
GSTR-3B Rectification Allowed When Figures Don’t Tally with GSTR-1 Due to Inadvertent Error Issue: Whether an assessee is entitled to rectify their GSTR-3B return to align with the figures declared in GSTR-1, especially when the discrepancy arose from an inadvertent error in filing GSTR-3B, and whether a demand order based on such an unrectified return… Read More »
Government Contractor Entitled to GST Reimbursement for Post-GST Contracts; Denial Based on Pre-GST Guidelines Misconstrued Issue: Whether a government contractor is entitled to reimbursement of additional GST paid on contracts executed after July 1, 2017, and whether the respondent authorities can deny such reimbursement by misconstruing the applicability of a notification intended for pre-GST contracts.… Read More »
Parallel GST Proceedings Consolidated: DGGI Transfers Case to State GST Officer Issue: Whether parallel proceedings initiated by both the State GST Officer and the Senior Intelligence Officer, DGGI, are permissible, and what recourse is available to an assessee aggrieved by such dual proceedings. Facts: The assessee was aggrieved by the initiation of parallel proceedings by… Read More »
IMPORTANT GST CASE LAW 04.06.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Scheme 9 (CGST Act) Sri Vijaya Visakha Milk Producers Company Ltd. v. Asst. Commissioner of Central Tax Flavoured milk classified and taxed under tariff heading No. 0402 99 90. Click Here Central Goods and Services Tax Act, 2017 9 (CGST Act) Assistant… Read More »