IMPORTANT GST CASE LAWS 28.10.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 2 of the Central Goods and Services Tax Act, 2017 Amit Kumar Basau v. Sales Tax Officer Class II Avato, Delhi The embargo under Section 69 of the Partnership Act, 1932 (regarding unregistered firms suing) was held inapplicable to a… Read More »
Repeal of GST Rule Without a Saving Clause Invalidates All Pending Proceedings. Issue Can tax authorities continue with proceedings and enforce a demand raised under a specific rule (Rule 96(10) of the CGST Rules) after that rule has been repealed by the legislature without a “saving clause” to protect ongoing actions? Facts The petitioner was… Read More »
HC Directs GSTN to Activate Portal, Upholding Assessee’s Right to Appeal. Issue What is the appropriate legal remedy for a taxpayer who is unable to validate their statutory appeal because their GST portal has been rendered inactive, thereby preventing them from making the mandatory online pre-deposit required under Section 107 of the CGST Act? Facts… Read More »
GST Appellate Order Invalid if Not Passed on Hearing Date, Remanded for Fresh Decision. Issue Is a GST appellate order legally valid if it is passed and issued on a date subsequent to the conclusion of the final hearing, especially when the GST Act does not contain a specific provision that permits such a delayed… Read More »
Pre-Hearing Not Mandatory for Provisional Attachment; Post-Attachment Remedy Sufficient. Issue Is a pre-decisional hearing a mandatory requirement under Section 83 of the CGST Act before a proper officer can provisionally attach a taxpayer’s bank account? Facts The GST department, during an investigation into ITC misuse, passed an order under Section 83 to provisionally attach the… Read More »
GST Payment Collected During Raid is Coercive and Illegal; HC Orders Refund with Interest. Issue Can a payment made by a taxpayer in FORM GST DRC-03 during a search and seizure operation, before the issuance of any show-cause notice or determination of liability, be considered a “voluntary” payment under the GST Act, or does it… Read More »
GST Demand Quashed for Lack of Proper SCN, Signature, and Personal Hearing. Issue Is a GST demand order legally sustainable if it is initiated based on a mere summary (FORM GST DRC-01) instead of a detailed and properly authenticated Show Cause Notice (SCN), and is passed without affording the taxpayer a mandatory personal hearing? Facts… Read More »
Denial of Personal Hearing Vitiates GST Order, Even if No Reply is Filed. Issue Is a GST demand order passed under Section 73 legally valid if the adjudicating authority concludes the proceedings without granting a personal hearing, especially in a situation where the taxpayer has not filed a written reply to the Show Cause Notice… Read More »
Interest on Delayed GST Refund is Payable from the Date of the Original Application. Issue For the purpose of calculating interest on a delayed GST refund under Section 56, does the 60-day interest-free period begin from the date of the initial, original refund application, or does it reset and begin from the date of the… Read More »
HC: Retrospective GST Cancellation Requires Specific Proposal in SCN. Issue Whether a GST registration can be cancelled with retrospective effect when the Show Cause Notice (SCN) proposing the cancellation did not specify that the cancellation would be from a prior date, thereby denying the taxpayer an opportunity to contest the retroactivity. Facts The petitioner’s GST… Read More »