| Section 2 |
HP India Sales (P.) Ltd., In re |
Supply of ElectroInk along with consumables and operator parts for printing solutions constitutes a mixed supply under Section 2(74) and attracts the highest rate of tax applicable to any goods in the combination. |
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Central Goods and Services Tax Act, 2017 |
| Section 6 |
Shub Conductors LLP v. Joint Commissioner Central Tax GST Delhi East Delhi |
Show cause notice issued by CGST authorities before SGST authorities on the same subject matter for overlapping periods does not trigger the statutory bar under Section 6(2)(b); jurisdictional objections cannot bypass statutory appeal remedies. |
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Central Goods and Services Tax Act, 2017 |
| Section 11 |
Gokulram Shanmugam Kantharajan, In re |
Exemption under Entry 3A is unavailable where GCC contracts primarily involve cleaning and garbage removal, and welfare kits/consumables are procured by the applicant for self-use rather than supplied to the GCC. |
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Central Goods and Services Tax Act, 2017 |
| Section 12 |
HP India Sales (P.) Ltd., In re |
Time of supply for ElectroInk and consumables under Indigo Press Contracts is the invoice issue date or payment receipt date, whichever is earlier, with value determined by invoice transaction value under Section 31(4). |
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Central Goods and Services Tax Act, 2017 |
| Section 16 |
Munna Associates v. State Tax Officer |
Denial of Input Tax Credit solely due to belated filing for June 2018 to March 2019 was unjustified where returns were submitted prior to the statutory cut-off date of 30.11.2021. |
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Central Goods and Services Tax Act, 2017 |
| Section 29 |
Ramalingam Chellapppa v. Superintendent |
Cancellation of GST registration was set aside and ordered to be restored following the precedent in Tvl. Suguna Cutpiece Center, subject to compliance conditions. |
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Central Goods and Services Tax Act, 2017 |
| Section 29 |
Sri Nur Alom v. Union of India |
Registration cancellation due to non-filing was set aside via writ relief on condition that all pending returns be filed within 30 days with tax, interest, and fee payments. |
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Central Goods and Services Tax Act, 2017 |
| Section 29 |
Janardan Tamuli @ Janardan Tamuly v. Union of India |
Cancellation of transport service provider’s registration for continuous non-filing was set aside and restored on the condition of filing all pending returns within 30 days. |
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Central Goods and Services Tax Act, 2017 |
| Section 67 |
HD Associates v. Union of India |
Search under Section 67 conducted via Form GST INS-01 authorization is valid without prior disclosure of reasons to the assessee, leaving authorization validity to be verified during adjudication. |
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Central Goods and Services Tax Act, 2017 |
| Section 73 |
Babita Sharma v. Assistant Commissioner of Revenue |
Section 73 order passed after summary SCN without personal hearing details violated Section 75(4) natural justice mandates and was set aside subject to a 10% pre-deposit. |
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Central Goods and Services Tax Act, 2017 |
| Section 74 |
HD Associates v. Union of India |
Absence of Section 61 return scrutiny does not invalidate a consolidated demand-cum-SCN under Section 74 following search and seizure under Section 67. |
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Central Goods and Services Tax Act, 2017 |
| Section 74 |
HD Associates v. Union of India |
Writ challenging a demand-cum-SCN alleging willful non-disclosure based on search findings and digital records was non-maintainable due to required factual adjudication. |
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Central Goods and Services Tax Act, 2017 |
| Section 74 |
HD Associates v. Union of India |
Multi-year consolidated show cause notices combining Section 74(1) and Section 74A(1) are permissible provided tax liability and statutory limitations are determined year-by-year. |
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Central Goods and Services Tax Act, 2017 |
| Section 74 |
Shub Conductors LLP v. Joint Commissioner Central Tax GST Delhi East Delhi |
SCN issued under Section 74 following an investigation is a distinct proceeding from earlier dropped Section 67(7) seizure proceedings and does not amount to parallel adjudication. |
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Central Goods and Services Tax Act, 2017 |
| Section 75 |
HD Associates v. Union of India |
Citing penalty provisions under both Sections 74/74A and 122 in an SCN does not violate Section 75(13) bar against double penalty at the proposal stage, provided no double penalty is actually levied. |
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Central Goods and Services Tax Act, 2017 |
| Section 79 |
Zigma Machinery & Equipment Solutions v. Assistant Commissioner Coimbatore-I Division |
Interim stay against recovery only suspends active recovery steps and does not automatically unfreeze or impact an Electronic Credit Ledger that was blocked prior to the stay. |
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Central Goods and Services Tax Act, 2017 |
| Section 79 |
Zigma Machinery & Equipment Solutions v. Assistant Commissioner Coimbatore-I Division |
Post-assessment negative blocking of the Electronic Credit Ledger is a valid mode of recovery under the broad scope of Section 79, distinct from provisional Rule 86A restrictions. |
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Central Goods and Services Tax Act, 2017 |
| Section 107 |
Kappa Chakka Kandhari Foods (P.) Ltd. v. Commissioner of GST and Central Excise (Appeals-I) |
Rejection of an appeal for failure to deposit 10% of the penalty was set aside where tax and interest were fully paid and DRC-07 pertained solely to penalty. |
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Central Goods and Services Tax Act, 2017 |
| Section 107 |
Shub Conductors LLP v. Joint Commissioner Central Tax GST Delhi East Delhi |
Writ remedy was declined where an statutory appeal under Section 107 was available and no jurisdictional defect under Section 6(2)(b) was established. |
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Central Goods and Services Tax Act, 2017 |
| Section 107 |
Manpar Icon Technologies v. Assistant Commissioner CGST Division |
Supreme Court declined to interfere with High Court order dismissing a writ petition due to available alternative appellate remedies under Section 107 for factual SCN corrections. |
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Central Goods and Services Tax Act, 2017 |
| Section 112 |
Manoranjan Dash v. Commissionerate of CT GST |
No additional pre-deposit is required for filing an appeal before the Tribunal under Section 112 if pre-deposits made at the first appeal stage cover or exceed the statutory percentage of remaining disputed tax. |
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Central Goods and Services Tax Act, 2017 |
| Section 129 |
Ratnaka Enterprises v. State of West Bengal |
Imposing a 200% penalty on transit goods solely for failure to extend e-way bill validity violated natural justice, warranting a refund of recovered penalty amounts. |
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Central Goods and Services Tax Act, 2017 |
| Section 169 |
Lazard Infrastructure LLP v. Assistant Commissioner of Commercial Taxes |
Mechanical blocking of ITC on the GST portal without prior notice or hearing based merely on an administrative advisory is invalid and must be unblocked immediately. |
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Central Goods and Services Tax Act, 2017 |
| TN GST Act |
Gokulram Shanmugam Kantharajan, In re |
Residential housing upkeep services including sweeping, cleaning, and waste collection/segregation are classifiable under SAC 999423 (waste collection services) rather than Heading 9997. |
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Tamil Nadu Goods and Services Tax Act, 2017 |
| TN GST Act |
Symphony Polymers (P.) Ltd., In re |
Compostable bags manufactured using PLA and PBAT polymers are classifiable as plastics under Chapter 39 (Heading 3923 2990) rather than Entry 319 for paper or biodegradable bags. |
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Tamil Nadu Goods and Services Tax Act, 2017 |
