| Central Goods and Services Tax Act, 2017 |
Section 9 |
Goutam Engineering Concern v. West Bengal State Electricity Distribution Company Ltd. |
Services completed before the introduction of GST (in 2015) cannot be brought under the GST regime merely due to subsequent billing in 2019; withheld amounts must be released with interest after applicable pre-GST tax deductions. |
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| Central Goods and Services Tax Act, 2017 |
Section 17 |
Esnp Property Builder and Developers (P.) Ltd. v. State Tax Officer (ST) |
Denial of ITC on inputs for constructing properties meant for lease or license requires fresh evaluation under the principles established in Safari Retreats, which restricts blocked credit only to construction for own use or business premises. |
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| Central Goods and Services Tax Act, 2017 |
Section 29 |
Rajinder Parshad Goel and Sons HUF v. Superintendent, CGST |
Retrospective cancellation of GST registration without a Show Cause Notice proposing retrospective effect is unsustainable in law and liable to be quashed. |
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| Central Goods and Services Tax Act, 2017 |
Section 54 |
Ajit Kumar Minz v. B.L. Agro Industries Ltd. |
Supplementary differential ITC refund claims re-filed following formula changes are maintainable within limitation, as procedural or technical objections cannot override substantive entitlements under Section 54 and Rule 89. |
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| Central Goods and Services Tax Act, 2017 |
Section 79 |
Esnp Property Builder and Developers (P.) Ltd. v. State Tax Officer (ST) |
Recovery of amounts from electronic cash and credit ledgers without a pre-recovery intimation in FORM GST DRC-01D or observing the statutory 7-day payment window violates Rule 142B, entitling the taxpayer to restoration of debited funds. |
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| Central Goods and Services Tax Act, 2017 |
Section 107 |
VA Tech Wabag Ltd. v. Assistant Commissioner of Revenue, Salt Lake |
Dismissing an appeal on limitation grounds when delay was caused by a manager’s severe illness—and where mandatory pre-deposit was paid—is hyper-technical; delay deserves condonation for a merit-based hearing. |
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| Central Goods and Services Tax Act, 2017 |
Section 112 |
Aakash Gupta v. Goods and Services Tax Appellate Tribunal |
Pre-deposit requirements cannot be applied retrospectively to appeals arising from penalty-only Show Cause Notices issued prior to the introduction of the pre-deposit condition. |
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| Central Goods and Services Tax Act, 2017 |
Section 169 |
Tahir Khan v. Assistant Commissioner of Revenue/WBGST, Government of West Bengal |
Merely uploading an SCN and order under the ‘Additional Notices and Orders’ tab without separate intimation or granting a personal hearing violates principles of natural justice, requiring the order to be quashed. |
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| Central Goods and Services Tax Act, 2017 |
Section 169 |
Ved Enterprises v. State of U.P. |
Uploading a Show Cause Notice solely to the GST portal after the cancellation of the taxpayer’s registration without alternative service is improper, violating natural justice principles. |
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