GST CASE LAWS DIGEST 05.09.2026 GST CASE LAWS DIGEST 05.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Cart Infralog Ltd. v. Additional Commissioner Where the assessee proved possession of invoices, receipt of goods, and payment, denial of ITC solely due to supplier’s tax default or non-reflection in GSTR-2A was unsustainable; the… Read More »
Post-GST Input Cost Escalation Offsets Additional ITC Benefits, Resulting in Nil Profiteering for Developer Issue Whether a real estate developer contravenes Section 171 anti-profiteering provisions when additional Input Tax Credit (ITC) accrued post-GST transition is completely offset by genuine commercial input cost escalations. Facts Complaint: A homebuyer alleged that the respondent developer failed to pass… Read More »
Issuance of Electronic Gift Vouchers and Credit Notes Constitutes Valid Compliance Under Section 171 Anti-Profiteering Provisions Issue Whether issuing Electronic Gift Vouchers (EGVs) and credit notes to affected buyers constitutes a legally valid, unconditional, and effective mode of passing on the benefit of GST rate reductions under Section 171 of the CGST Act. Facts Trigger… Read More »
Single Composite Show Cause Notice for Multiple Financial Years Under Section 74 Is Invalid and Quashed Single Composite Show Cause Notice for Multiple Financial Years Under Section 74 Is Invalid and Quashed Issue Whether issuing a single composite Show Cause Notice (SCN) under Section 74 for multiple financial years is legally permissible under the CGST… Read More »
Appeal Limitation Period Under Section 107 Runs From Date of Reasoned Rectification Order Under Section 161 Issue Whether the statutory period of limitation for filing an appeal under Section 107 of the CGST/GGST Act should be computed from the date of the original refund rejection order or from the date of the subsequent reasoned rectification… Read More »
Anticipatory Bail Granted in Fake ITC Evasion Case Due to Cooperation, Valid Registration, and Lack of Proof of Collusion Anticipatory Bail Granted in Fake ITC Evasion Case Due to Cooperation, Valid Registration, and Lack of Proof of Collusion Issue Whether anticipatory bail should be granted under Section 69 read with Section 132 of the CGST… Read More »
Refund Cannot Be Withheld Without Express Order and Hearing Under Section 54(11) Issue Whether the revenue authorities can withhold a GST cash ledger refund by issuing a deficiency memo under Rule 90(3) without initiating formal proceedings and passing a reasoned order under Section 54(11). Facts Assessee Profile: The petitioner is a works contractor registered under… Read More »
Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC Issue Whether telecommunication towers qualify as “immovable property” under Section 17(5)(d) of the CGST/DGST Act, 2017, thereby barring taxpayers from claiming Input Tax Credit (ITC) on them.… Read More »
GSTR-2A Mismatch Demand Quashed for Denying Hearing and Mandatory Invoice-Wise Verification Protocol Issue Whether denial of Input Tax Credit (ITC) based on GSTR-3B and GSTR-2A mismatch is sustainable without mandatory invoice-wise verification under Circular No. 183/15/2022-GST. Whether an Order-in-Original passed without granting a personal hearing (marked ‘NA’ in SCN) violates Section 75(4) and vitiates the… Read More »
ITC Cannot Be Denied for Supplier Default Before Recovery Action Nor Under Time-Barred Section 74 Notices Issue Whether Input Tax Credit (ITC) can be denied to a recipient under Section 16(2)(c) solely due to non-payment of tax or non-reflection in GSTR-2A by the supplier, without first pursuing recovery against the supplier. Whether Section 74 can… Read More »