| CGST Act, 2017 |
Sec 9 |
Ezhumalaiyan Construction v. State Tax Officer |
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Increased GST rate (18%) applies to all supplies made after 18.07.2022, regardless of prior lower-rate contracts; differential tax demand is valid. |
| CGST Act, 2017 |
Sec 15 |
Arjun Knit Wear, In re |
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In DDP exports, pre-delivery costs (freight, insurance, foreign duties) recovered from the buyer are includible in taxable value; supplier is not a “pure agent.” |
| CGST Act, 2017 |
Sec 73 |
Hotel Royal Suits v. State of Karnataka |
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Ex parte adjudication orders passed without considering the taxpayer’s reply are liable to be set aside for fresh consideration on merits. |
| CGST Act, 2017 |
Sec 73 |
Ghv India (P.) Ltd. v. Joint Commissioner |
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Issuing a consolidated/composite Show Cause Notice (SCN) and order covering multiple financial years is legally impermissible. |
| CGST Act, 2017 |
Sec 75(4) |
K D Engineers v. Deputy/Assistant Commissioner |
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Failure to consider an additional reply or grant a further personal hearing violates Principles of Natural Justice; order remanded for fresh adjudication. |
| CGST Rules, 2017 |
Rule 86A |
Jupiter Ventures v. Assistant Commissioner |
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Blocking of Electronic Credit Ledger (ECL) cannot continue beyond one year; authorities must unblock the ledger forthwith once the period expires. |
| CGST Act, 2017 |
Sec 107 |
Life Insurance Corporation of India Ltd. v. Comm. CGST |
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Rejection of appeal on grounds of “wrong jurisdiction” set aside where the mistake lay with the Department; appeal restored for proper adjudication. |
