| 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 | Click here |
| 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 | Click here |
| 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 | Click here |
| 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 | Click here |