Transfer of MIDC Leasehold Rights is “Sale of Immovable Property,” not Service; No GST applicable Issue Whether the assignment of long-term leasehold rights (95 years) in an industrial plot (MIDC) to a third party constitutes a taxable “supply of service” under Section 7(1) of the CGST Act, or if it qualifies as a “transfer… Read More »
IMPORTANT GST CASE LAWS 20.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16 (ITC Blocking) RDTMT Steels (India) (P.) Ltd. v. Asst. Comm. of Commercial Tax [Borrowed Satisfaction Invalid] Blocking the Electronic Credit Ledger (ECL) solely based on a report from the Enforcement Authority without any independent analysis by… Read More »
Delay in Filing Appeal: Mere Plea of Counsel’s Family Emergency without Proof is insufficient Issue Whether the Appellate Authority or the High Court (under Article 226) can condone a delay beyond the statutory period (3+1 months) under Section 107(4) of the CGST Act when the delay is attributed to the hospitalization of the counsel’s… Read More »
Appeal restored despite delay; Illness and Business Closure accepted as valid reasons Issue Whether the High Court can condone a delay in filing a GST appeal beyond the statutory limitation period when the assessee failed to participate in the adjudication proceedings due to the severe illness of the authorized signatory and the prior closure of… Read More »
Appeal restored despite substantial delay; Discrepancy between SCN and Order noted Issue Whether an appeal against the cancellation of GST registration, which was dismissed as time-barred, should be restored for a hearing on merits when the delay is substantial, but the cancellation order was based on a ground (non-existent business) never alleged in the Show… Read More »
Writ dismissed as withdrawn; Petitioner directed to file Appeal under Section 107 Issue Whether a writ petition challenging a GST demand order (passed under Section 74) on the procedural ground that separate orders were not passed for each financial year is maintainable when an alternative efficacious remedy (appeal) exists. Facts The Order: The Adjudicating… Read More »
GST Refund on GIDC Leasehold Rights Transfer allowed; “Lack of Circular” is not a valid ground for rejection Issue Whether the Department can reject a refund claim for GST paid on the transfer of GIDC leasehold rights by citing “illegible documents” or the “absence of a GST Council circular,” despite a jurisdictional High Court… Read More »
Restoration of GST Registration allowed; Non-filing due to “Miscommunication with Consultant” condoned Issue Whether the GST registration of a petitioner, cancelled due to non-filing of returns for six months, should be restored when the failure was caused by a lack of technical knowledge and miscommunication with a tax consultant, and the petitioner is now… Read More »
GST Registration Cancellation Quashed: Absence during site visit due to medical reasons is not fraud Issue Whether a GST registration can be cancelled solely based on an adverse site visit report (finding the premises closed/proprietor absent) when the proprietor had a valid medical reason for the absence, and whether a Show Cause Notice (SCN)… Read More »
Blocking of ITC Ledger Quashed: “Borrowed Satisfaction” from Enforcement Wing Insufficient Issue Borrowed Satisfaction: Can a Competent Authority block an Electronic Credit Ledger under Rule 86A solely by relying on reports from an Enforcement Authority, without forming an independent “reason to believe”? Validity of Order: Is a blocking order valid if it is cryptic,… Read More »