| Section 5 (IGST Act, 2017) | National Association of Container Freight Stations v. Joint Commissioner of Customs, Chennai | CFS custodians auctioning uncleared goods, after paying IGST on import, were required to collect GST on the auction sale, as it constituted a separate taxable supply. The buyer could avail Input Tax Credit (ITC). | [2025] 179 taxmann.com 475 (Madras) | Integrated Goods and Services Tax Act, 2017 |
| Section 9 (CGST Act, 2017) | National Association of Container Freight Stations v. Joint Commissioner of Customs, Chennai | A Customs Public Notice restraining CFS custodians from collecting GST on auction sales of uncleared import cargo was quashed, as Customs authorities lack jurisdiction under the Customs Act to prohibit GST collection once Customs Duty and IGST are paid. | [2025] 179 taxmann.com 475 (Madras) | Central Goods and Services Tax Act, 2017 |
| Section 11 (CGST Act, 2017) | Gujarat Energy Corporation Ltd. Transmission, In re | Charges recovered by the applicant for deposit work activities (like construction of substations, overhead lines, etc.) which are incidental and ancillary to the principal supply of transmission of electricity are exempt from GST under Entry No. 25A of Notification No. 12/2017-CT, but only with effect from 10-10-2024. | [2025] 178 taxmann.com 712 (AAR – GUJARAT) | Central Goods and Services Tax Act, 2017 |
| Section 29 (CGST Act, 2017) | Jasleen Kaur Kapoor v. Commissioner of Central Goods and Services Tax | Retrospective cancellation of registration (from 30-01-2018) after the proprietor’s death and cessation of business (30-06-2020) was invalid. Cancellation could only be prospectively from 01-07-2020, as the retrospective date was not proposed in the show cause notice or factually justified. | [2025] 179 taxmann.com 132 (Delhi) | Central Goods and Services Tax Act, 2017 |
| Section 54 (CGST Act, 2017) | Nspira Management Services (P.) Ltd. v. Assistant/ Deputy Commissioner of Central Tax | GST paid by a registrant on the exempt supply of renting of residential dwellings was collection without authority of law, and therefore, the limitation for refund claims under tax law was inapplicable. Authorities were directed to decide refunds on merits. | [2025] 179 taxmann.com 125 (Andhra Pradesh) | Central Goods and Services Tax Act, 2017 |
| Section 73 (CGST Act, 2017) | Baba Agriculture Export v. Union of India | The entire assessment and order-in-original for tax short paid was vitiated and set aside because the mandatory pre-SCN intimation was not issued. The matter was remanded for a fresh assessment after proper notice. | [2025] 179 taxmann.com 359 (Andhra Pradesh) | Central Goods and Services Tax Act, 2017 |
| Section 74 (CGST Act, 2017) | HM Leisure v. Assistant Commissioner of CGST | Where parallel Show Cause Notices were issued by Goa GST and DGGI Mumbai for the same period and issue, the Goa authority’s subsequent order was quashed as parallel proceedings on identical issues cannot continue to prevent conflicting outcomes, especially when the Karnataka High Court had already stayed the DGGI proceedings covering Goa. | [2025] 179 taxmann.com 376 (Bombay) | Central Goods and Services Tax Act, 2017 |
| Section 75 (CGST Act, 2017) | R.T.S. Electricals and Civil India (P.) Ltd. v. State of U.P. | A demand order for tax, interest, and penalty that exceeded the amount proposed in the show cause notice was contrary to the statutory mandate prohibiting adjudication beyond the SCN, rendering the order unsustainable and requiring remand. | [2025] 179 taxmann.com 386 (Allahabad) | Central Goods and Services Tax Act, 2017 |
| Section 75 (CGST Act, 2017) | MRK Infra v. Sales Tax Officer/Class II (STO), DGST, Ward-94 | A demand order passed without giving the petitioner a proper hearing while their application for registration cancellation was pending required fresh consideration. | [2025] 178 taxmann.com 309 (Delhi) | Central Goods and Services Tax Act, 2017 |
| Section 107 (CGST Act, 2017) | G. Khanna & Company v. Union of India | Dismissal of an appeal by the appellate authority for an alleged shortfall in pre-deposit without giving notice or opportunity to cure the deficiency was improper. The order was set aside and remanded for a fresh decision after allowing the appellant an opportunity to comply. | [2025] 179 taxmann.com 131 (Bombay) | Central Goods and Services Tax Act, 2017 |
| Section 129 (CGST Act, 2017) | Kent Cables (P.) Ltd. v. State of U.P. | Using a single e-way bill for multiple invoices was considered a mere technical lapse, not indicating an intent to evade tax, as all relevant documents were present. The detention order was quashed, and the deposit was ordered to be released. | [2025] 179 taxmann.com 133 (Allahabad) | Central Goods and Services Tax Act, 2017 |
| Section 132 (CGST Act, 2017) | Ankit Singh v. State of Chhattisgarh | A company director arrested for alleged fake invoices and wrongful ITC was granted regular bail because no statutory notice or assessment had been initiated, the tax quantum was unassessed, and continued incarceration was deemed unnecessary, as the GST regime prioritizes economic interests. | [2025] 179 taxmann.com 471 (Chhattisgarh) | Central Goods and Services Tax Act, 2017 |
| Section 168A (CGST Act, 2017) | MRK Infra v. Sales Tax Officer/Class II (STO), DGST, Ward-94 | A challenge to CBIC Notifications (Nos. 9/2023-CT & 56/2023-CT) and parallel state notifications that extended the period of limitation for adjudication was made subject to the outcome of the pending consideration of these notifications before the Supreme Court and High Court. | [2025] 178 taxmann.com 309 (Delhi) | Central Goods and Services Tax Act, 2017 |