| Relevant Act & Section |
Title |
Summary |
Citation |
Reference |
|
Manual Entry of HSN Replaced in GSTR-1 |
From January 2025 onwards, manual entry of HSN codes in Table 12 of GSTR-1 and GSTR-1A will be replaced with a dropdown list. Table 12 will also be bifurcated into B2B and B2C tabs. |
GSTN Update |
Click here |
| Section 16 of the CGST Act, 2017 |
ITC Claim Allowed for Previous Financial Years |
Due to a retrospective amendment, taxpayers can claim ITC for FY 2017-18 to 2020-21 if the return is filed by November 30, 2021. |
Varshini Lift Tech and Earth Movers v. Assistant Commissioner of Commercial Taxes |
Click here |
| Section 16 of the CGST Act, 2017 |
ITC Entitlement as per Circular No. 237 |
Taxpayers are entitled to ITC benefits as per Circular No. 237/31/2024-GST, dated October 15, 2024, if they fulfill the prescribed conditions. |
Vasavi Agencies v. Assistant Commissioner – Central Tax |
Click here |
| Section 67 of the CGST Act, 2017 |
Search and Seizure by Unauthorized Officer Set Aside |
Search and seizure conducted by an unauthorized officer is invalid, and any seized documents and deposited amounts must be returned. |
Vigneshwara Transport Company v. Additional Commissioner of Central Tax |
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| Section 73 of the CGST Act, 2017 |
Assessment Order Without Opportunity to Respond Set Aside |
An assessment order that reclassifies a service provider and enhances tax liability without allowing them to respond is invalid and should be treated as a show cause notice. |
Tvl. Glo Shipping Logistics (P.) Ltd. v. State Tax Officer |
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| Section 75 of the CGST Act, 2017 |
Order Without Personal Hearing Set Aside |
An order passed without granting the assessee a personal hearing is invalid and should be remanded. |
Raymond Lifestyle Ltd. v. Union of India |
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| Section 107 of the CGST Act, 2017 |
High Court Cannot Bypass Statutory Remedies |
The High Court cannot use its extraordinary jurisdiction to bypass statutory remedies and pre-deposit requirements under the CGST Act. |
Atharvan Minerals (P.) Ltd. v. Union of India |
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