IMPORTANT GST CASE LAWS 18.11.2025 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16 / Rule 86A Abhishek Goyal v. Union of India Negative blocking of the Electronic Credit Ledger (ECL) is impermissible. Rule 86A only allows a “freeze” on the actually available credit. The department cannot create a negative… Read More »
ORIGINAL ORDER OBLITERATED BY RECTIFICATION ORDER; WRIT AGAINST ORIGINAL ORDER DISMISSED ISSUE Whether a writ petition challenging an Original Assessment Order is maintainable when the said order has already been modified/substituted by a subsequent Rectification Order passed under Section 161, which reversed the initial demand but confirmed a fresh demand on different grounds. FACTS Assessment… Read More »
RECOVERY EXCEEDING 10% SATISFIES PRE-DEPOSIT; APPEAL RESTORED WITHOUT FRESH PAYMENT ISSUE Does the Appellate Authority have the power to waive the mandatory pre-deposit under GST laws? Can an appeal be dismissed for non-payment of pre-deposit if the Department has already recovered an amount exceeding 10% of the disputed tax from the assessee? FACTS The Appeal:… Read More »
VOLUNTARY PAYMENT OF DIFFERENTIAL TAX ON COMPOSITE SUPPLY BARS SECTION 74 SCN ISSUE Whether a Show Cause Notice (SCN) under Section 74 (invoking extended period for fraud/suppression) can be validly issued when the assessee had voluntarily disclosed the classification dispute (Composite vs. Mixed Supply), intimated the Department, and paid the entire differential tax along… Read More »
ORDER QUASHED & REMANDED: GSTR-3B ERROR RECTIFIED AND TAX PAID WITH INTEREST BEFORE NOTICE ISSUE Whether an assessment order confirming tax, interest, and penalty under Section 73 is sustainable when the taxpayer had already rectified the GSTR-3B error and paid the disputed tax along with interest in a subsequent return before the issuance of… Read More »
NO INTEREST ON GST LIABILITY IF CASH DEPOSITED OR ITC AVAILABLE BEFORE DUE DATE, EVEN IF RETURN FILED LATE ISSUE Whether interest under Section 50 of the CGST Act is leviable on the tax liability (both Cash and ITC components) when the returns (GSTR-3B) were filed belatedly, but the assessee had already deposited the… Read More »
NEGATIVE BLOCKING OF ELECTRONIC CREDIT LEDGER UNDER RULE 86A HELD INVALID ISSUE Whether the GST Department has the authority under Rule 86A of the CGST Rules, 2017 to block the Electronic Credit Ledger (ECL) to a negative figure (i.e., blocking an amount exceeding the credit actually available in the ledger at that time), thereby… Read More »
Consolidated FAQs on GSTR -9/9C for FY 2024-25 Dec 17th, 2025 GSTN has published series of FAQ on 16th Oct, 2025 and 4th Dec, 2025 for assisting the taxpayer in filing of Annual Return i.e., GSTR-9/9C. For convenience, the taxpayer may access Consolidated FAQs by Clicking here