| ITC Fraud (Sec. 74) | Ambika Traders vs. Additional Commissioner | The Supreme Court dismissed the SLP, upholding that in fraudulent ITC cases, issuing a consolidated SCN and order is valid and often necessary to prove wilful suppression. | Click Here | CGST Act, 2017 |
| Registration Cancellation (Sec. 29) | K N Developers and Buildcon (P.) Ltd. vs. State of M.P. | Registration cancellation was set aside as the company failed to file returns due to financial hardship but later expressed willingness to rejoin the tax regime. | Click Here | CGST Act, 2017 |
| Registration Cancellation (Sec. 29) | Rabindra Biswas vs. Union of India | If registration was cancelled for non-filing of returns, the authority should consider dropping the proceedings if the assessee clears all pending returns with full payment of dues. | Click Here | CGST Act, 2017 |
| Advance Ruling (Sec. 103) | Mahendra Singh vs. Assistant Commissioner State Tax | An advance ruling applies only to the applicant and cannot be enforced against another taxpayer. The SCN issued to the petitioner based on another person’s AAR was set aside. | Click Here | CGST Act, 2017 |
| Notice & Order Procedure | Tvl.P.S.K.Traders vs. State Tax Officer, Salem | A summary order (DRC-07) was set aside because the officer failed to issue the mandatory preceding notice in Form DRC-01, which is a procedural violation. | Click Here | CGST Act, 2017 |
| Service of Notice (Sec. 169) | Star Automobiles vs. State of U.P. | The assessee was given the benefit of the doubt that an order was not visible on the GST portal. The court directed authorities to issue a fresh notice and provide a hearing. | Click Here | CGST Act, 2017 |
| Service of Notice (Sec. 169) | Sonali Roy vs. State of West Bengal | Making an order available on the GST common portal constitutes valid service. Non-issuance of Form DRC-01A or non-service via email does not invalidate the proceedings. | Click Here | CGST Act, 2017 |
| ITC Reversal (Sec. 15) | Withdrawal of circular on evidence for ITC reversal | CBIC has withdrawn a previous circular that detailed the evidence required from suppliers to prove ITC reversal by the recipient in cases of post-sale discounts. | Circular No. 253/10/2025-GST | CGST Act, 2017 |