| CGST Act, 2017 |
Section 11 |
Public Transport Department Government of Andhra Pradesh, In re |
Click Here |
License fees collected by a public sector body for letting contractors operate and maintain toilet blocks at bus stations are exempt under Entry 76 of Notification 12/2017 as public convenience services. |
| CGST Act, 2017 |
Section 11 |
Asish Kumar Pati v. Non-Executive Director |
Click Here |
Printing name and address on packaging solely to comply with FSSAI regulations does not amount to using a brand name; exemption under Notification No. 02/2017-CT(R) cannot be denied. |
| CGST Act, 2017 |
Section 30 |
Manas Kumar Nayak v. Commissioner CGST, CX and Customs |
Click Here |
Portal restoration and revocation of GST registration cancelled for non-filing permitted subject to petitioner paying all tax, interest, late fee, and penalty within a specified timeline. |
| CGST Act, 2017 |
Section 74 |
Tata Unistore Ltd. v. Commissioner CGST & Ex. Navi Mumbai Commissionerate |
Click Here |
Imposition of 100% penalty u/s 74 is unsustainable when all details were fully disclosed in TRAN-1 and there was no element of fraud, misstatement, or deliberate suppression. |
| CGST Act, 2017 |
Section 112 |
Novartis Healthcare (P.) Ltd. v. State of West Bengal |
Click Here |
Writ petition against an appellate order declined once the Appellate Tribunal becomes operational via statutory notification specifying appeal timelines; petitioner directed to file appeal before GSTAT. |
| CGST Act, 2017 |
Section 129 |
Raja Supari Processing Unit v. Union of India |
Click Here |
Release of detained perishable goods (areca nuts) ordered upon payment of penalty u/s 129(1)(a) by the consignor-owner within 3 days, independent of conveyance-related payments by the driver/owner. |
| CGST Act, 2017 |
Section 140 |
Tata Unistore Ltd. v. Commissioner CGST & Ex. Navi Mumbai Commissionerate |
Click Here |
Transition of Krishi Kalyan Cess (KKC) via TRAN-1 is valid as no notification operationalized its exclusion, and retrospective amendments/circulars cannot override jurisdictional High Court precedents. |
| CGST Act, 2017 |
Section 140 |
Tata Unistore Ltd. v. Commissioner CGST & Ex. Navi Mumbai Commissionerate |
Click Here |
Authorities cannot reassess undisputed CENVAT closing balances in TRAN-1 by demanding invoice-level matching or relying on technical discrepancies like minor address mismatches. |
| CGST Act, 2017 |
Section 140 |
Tata Unistore Ltd. v. Commissioner CGST & Ex. Navi Mumbai Commissionerate |
Click Here |
Generic claims of missing documents cannot justify denying transitioned CENVAT/VAT credit when all required details were provided without specific negative evidence from revenue. |
| CGST Act, 2017 |
Section 140 |
Tata Unistore Ltd. v. Commissioner CGST & Ex. Navi Mumbai Commissionerate |
Click Here |
Re-adjudicating the admissibility of erstwhile CENVAT/VAT credits at the transitional stage without initiating proceedings under repealed laws is beyond jurisdiction. |
| CGST Act, 2017 |
Section 169 |
Ritesh Mitra v. Assistant Commissioner of State Tax |
Click Here |
Writ jurisdiction declined where DRC-01 annexures contained specific allegations of undisclosed turnover; defects in notice or turnover discrepancies must be raised before statutory appellate authorities. |
| CGST Act, 2017 |
Section 169 |
Ayaz Traders v. Commissioner, State Goods and Service Tax |
Click Here |
Service of SCN solely by portal upload after cancellation of registration is invalid as the taxpayer is no longer expected to monitor the portal; ex-parte orders quashed for fresh service. |
| CGST Act, 2017 |
Section 169 |
Ashok Parakh v. State of West Bengal |
Click Here |
Ex-parte assessment orders passed due to notices uploaded only under the ‘Additional Notices/Orders’ tab (a known GSTN portal glitch) set aside for violation of natural justice. |
