IMPORTANT GST CASE LAWS 19.01.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 16(5) Malabar Plaza Residency v. ASTO [Amnesty Primacy] ITC cannot be denied for late filing if the return falls within the extended cut-off date provided by the retrospective Section 16(5). This statutory relief supersedes prior limitation rejections. Click… Read More »
Update on Advisory on Interest Collection and Related Enhancements in GSTR-3B Feb 19th, 2026 In continuation to the advisory posted on the GST Portal on 30th January, 2026 on the above subject, it is hereby informed that the functionality to utilise CGST or SGST ITC for payment of IGST liability, in any order of payment… Read More »
IMPORTANT GST CASE LAWS 18.02.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 54 Union of India v. Torrent Power Ltd. [Landmark SC Ruling] Refund of IGST on ocean freight (Mohit Minerals) must be credited to the Consumer Welfare Fund (s. 57) if the tax was passed to consumers. Courts cannot… Read More »
Dismissal of Writ Alleging Illegal Detention Holding That Seven-Day Notice Is Not Mandatory for GST Summons 1. The Core Dispute: Allegations of Fabricated Summons and Illegal Detention The Anti-evasion Wing initiated an inquiry into a massive fraudulent Input Tax Credit (ITC) scam involving the passing of GST without any actual supply of goods. In this… Read More »
Appeal Filed Within Amnesty Window Cannot Be Rejected for Delay or Curable Deficiency in Pre-Deposit 1. The Core Dispute: Amnesty Scheme vs. Statutory Timeline The petitioner, a registered works contractor, failed to file an appeal within the normal statutory period against an assessment order. However, on November 2, 2023, the CBIC issued Notification No. 53/2023… Read More »
Remand of GSTR-1 vs. GSTR-3B Mismatch Case for Redetermination Holding Lack of Fraudulent Intent in Documented Transactions 1. The Core Dispute: Reconciliation vs. Alleged Tax Evasion For the financial year 2018-19, the tax department identified a mismatch of ₹27,06,634 between the output tax liability declared in GSTR-1 and that declared in GSTR-3B. The Initial Adjudication:… Read More »
Restoration of GST Registration Cancelled for Non-Filing Due to Financial and Health Hardships Subject to Strict Cash Payment and ITC Restrictions 1. The Core Dispute: Cancellation for Prolonged Non-Filing The petitioner’s GST registration was cancelled by the authorities because they failed to file returns for a continuous period of six months, as empowered under Section… Read More »
Orissa High Court Quashes Ex Parte Assessment Order Passed Against Unregistered Person Due to Mistaken Identity and Erroneous Data 1. The Core Dispute: Assessment of the Wrong Individual The petitioner, a works contractor who had ceased business operations in 2016 (pre-GST era), never obtained GST registration. However, the Additional CT & GST Officer generated a… Read More »
Remand of ITC Mismatch Case Extending Circular Relief to FY 2019-20 Based on Justice-Oriented Approach 1. The Core Dispute: Denial of ITC Due to GSTR-2A Mismatch The petitioner (Assessee) faced a denial of Input Tax Credit (ITC) for FY 2019-20 because the credit claimed in GSTR-3B was not reflected in GSTR-2A. This mismatch was due… Read More »
Supreme Court Mandates Refund of Unconstitutional Ocean Freight Tax to Consumer Welfare Fund Due to Unjust Enrichment 1. The Core Dispute: Unjust Enrichment vs. Consumer Restitution Following the landmark Supreme Court ruling in Union of India v. Mohit Minerals (P.) Ltd. [2022], the levy of IGST on ocean freight was declared unconstitutional. Torrent Power Ltd.,… Read More »