IMPORTANT GST CASE LAWS SECTION CASE LAW TITLE / DIRECTIVE Brief Summary Citation Relevant Act Goods and Services Tax Laws N/A Waterproof Products Manufacturers & Traders Welfare Association, In re A PVC raincoat is classified under HSN Heading 392620 as an apparel made of PVC, attracting a GST rate of 18%, not under Heading 620140.… Read More »
Extension of Time Granted for Appeal Following Full Tax Payment. An assessee, despite having a valid legal right to appeal, was granted additional time to file an appeal against an order confirming a tax demand, a penalty, and interest, as the entire tax amount had already been paid, and there was no violation of natural… Read More »
Writ Petition Not Maintainable When Statutory Appeal is Available and Already Invoked. A writ petition challenging an adjudication order is not maintainable when the assessee has an alternative and effective statutory remedy of appeal, especially when the assessee has already initiated the appeal process. Issue Whether a writ petition is the appropriate remedy to challenge… Read More »
Adjudicating Authority Must Maintain Independence from Investigating Authority’s Findings. The adjudicating authority, as a quasi-judicial body, must independently decide a matter and cannot be influenced by any findings or opinions expressed by the investigating authority, even if the investigating authority is a superior officer. Issue Whether an adjudicating authority is bound by the preliminary findings… Read More »
Retrospective GST Registration Cancellation Overruled Due to Inadequate SCN. Retrospective cancellation of a GST registration is not valid when the show-cause notice (SCN) did not mention it as a ground, and the cancellation is based on a reason not included in the SCN. Facts The assessee was issued a show-cause notice (SCN) for the non-filing… Read More »
Subsequent Cancellation of Seller’s Registration Cannot Justify ITC Reversal on Buyer. Whether a buyer can be denied Input Tax Credit (ITC) based on the subsequent cancellation of the seller’s registration, even when the seller was registered and had filed returns at the time of the transaction. Facts The assessee, a buyer, purchased roofing sheets from… Read More »
Whether a writ petition challenging the rejection of a refund claim is maintainable, even if an alternative remedy of appeal exists, when the challenge is based on the tax authority’s lack of jurisdiction to examine the claim in the manner it did. Facts The petitioner, an assessee, had their claim for a refund of input… Read More »
Omission of CGST Rules without a saving clause leads to the lapse of pending proceedings. Issue Whether pending proceedings and show-cause notices issued under rules 89(4B) and 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, are saved after the rules were omitted without a saving clause, and whether Section 6 of the… Read More »
Raincoats made of PVC sheeting should be classified under HSN code 3926 and not under HSN code 6201. The GST rate applicable will be 18% (9% CGST + 9% SGST). Issue: Whether a raincoat made from PVC sheeting, which is an article of apparel, should be classified under HSN Code 6201 as a textile apparel… Read More »
A private trust with identified beneficiaries is eligible for the capital gains exemption under Section 54F, just like an individual. Issue Can a private trust, which is assessed as an Association of Persons (AOP), claim the capital gains exemption under section 54F on investing in a residential house, even though the section explicitly mentions “individual… Read More »