| Section 16 |
Premier M Plex v. Assistant Commissioner |
Disallowance of input tax credit solely on limitation grounds was unsustainable where returns were filed on or before the statutory cut-off date of 30.11.2021; entitlement remains preserved subject to other eligibility criteria. |
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Central Goods and Services Tax Act, 2017 |
| Section 54 |
MSD Pharmaceuticals (P.) Ltd. v. Assistant Commissioner |
Where an online refund application was acknowledged within the statutory limitation period, computing limitation based on a subsequent manual filing under Rule 97A was arbitrary; the online filing date governs limitation. |
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Central Goods and Services Tax Act, 2017 |
| Section 73 |
Shiv Shakti Trading Co. v. State of Haryana |
Proceedings initiated under Sections 73 and 74 to recover or disallow input tax credit availed under the erstwhile Haryana VAT Act are without jurisdiction, as VAT-era credits fall outside GST adjudication provisions. |
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Central Goods and Services Tax Act, 2017 |
| Section 74 |
Chotu Devi v. Union of India |
Demand and adjudication orders passed against a deceased proprietor without notice, hearing, or a speaking order to the legal heir are vitiated for procedural non-compliance and were quashed. |
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Central Goods and Services Tax Act, 2017 |
| Section 93 |
Chotu Devi v. Union of India |
While Section 93(1)(b) allows recovery of tax liabilities of a discontinued sole proprietorship from the deceased proprietor’s estate through the legal representative, it remains strictly subject to natural justice, proper notice, and reasoned orders under Section 75. |
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Central Goods and Services Tax Act, 2017 |
| Section 107 |
Infinite Ev Solutions v. Deputy Commissioner |
A 167-day delay in filing an appeal against registration cancellation was condoned to prevent severe prejudice, considering bona fide reasons (business closure, livelihood impact from fraud-tagging), and the appeal was directed to be heard on merits. |
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Central Goods and Services Tax Act, 2017 |
| Section 107 |
Raju Ghosh v. State of WB |
SCN uploaded under an obscure portal tab deprived the petitioner of proper notice until recovery commenced; appellate dismissal on limitation was quashed for violation of natural justice, and the appeal was restored on merits. |
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Central Goods and Services Tax Act, 2017 |
| Section 132 |
Jitendra Yadav v. State of Rajasthan |
Bail was granted to a partner accused of invoice-less supplies worth ₹53.16 crores since the investigation was complete, offences were Magistrate-triable with a 5-year maximum term, custodial interrogation was unnecessary, and the trial would be prolonged. |
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Central Goods and Services Tax Act, 2017 |
