| Central Goods and Services Tax Act, 2017 |
Section 11 |
Cent Bank Home Finance Ltd. v. Commissioner, State Tax |
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Failure by revenue to evaluate certified bank records proving receipts were recoveries of written-off principal loan amounts warrants remand for consideration of exemption evidence. |
| Central Goods and Services Tax Act, 2017 |
Section 11 |
Cent Bank Home Finance Ltd. v. Commissioner, State Tax |
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A pure legal claim regarding GST exemption under Notification No. 12/2017-CTR Entry 27 for loan recoveries can be raised for the first time before the Tribunal. |
| Integrated Goods and Services Tax Act, 2017 |
Section 16 |
McKinsey Global Services India Pvt ltd. v. Joint Commissioner (Appeals II) |
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Rule 89(1) does not restrict unutilized ITC refund claims solely to suppliers; SEZ units themselves are eligible to claim refunds on unutilized ITC per law. |
| Central Goods and Services Tax Act, 2017 |
Section 16 |
Ichais Productions Ltd. v. Assistant Commissioner |
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Denial of ITC based on Section 16(4) limitation is unsustainable where the monthly return filed falls within the relaxed cutoff period under Section 16(5). |
| Central Goods and Services Tax Act, 2017 |
Section 29 |
Joydeb Karmakar @ Jaydeb Karmakar v. Union of India |
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Registration cancellation for non-updation of bank details is a curable lapse without fraud, deserving an opportunity to furnish correct particulars and restore registration. |
| Central Goods and Services Tax Act, 2017 |
Section 54 |
Super Wave Technology (P.) Ltd. v. Assistant Commissioner of Central Tax |
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Where transitional ITC refund was never decided on merits due to portal window closure, petitioner is granted liberty to represent before central authorities for a decision. |
| Central Goods and Services Tax Act, 2017 |
Section 67 |
Jaiwanti v. Union of India |
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Seized amounts cannot be retained indefinitely on alleged voluntary deposits; Department must establish a lawful basis or release the principal along with earned interest. |
| Central Goods and Services Tax Act, 2017 |
Section 73 |
Arup Datta v. State of West Bengal |
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Uploading SCN/orders on the portal without direct intimation or offering a personal hearing violates natural justice principles, rendering the ex-parte order quashable. |
| Central Goods and Services Tax Act, 2017 |
Section 83 |
Commissioner of CGST and Central Excise v. PSTS Logistics (P.) Ltd. |
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Provisional bank account attachments automatically lapse after one year under Section 83, making writ appeals infructuous in the absence of fresh legal renewal powers. |
| Central Goods and Services Tax Act, 2017 |
Section 93 |
Jaiwanti v. Union of India |
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Section 93(1)(b) is constitutionally valid as a legal representative’s liability for tax penalties accrued by the deceased is strictly limited to the extent of the inherited estate. |
| Central Goods and Services Tax Act, 2017 |
Section 93 |
Jaiwanti v. Union of India |
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Recovery and investigation proceedings initiated against legal heirs for fraudulent ITC/IGST refunds accrued by a deceased person are jurisdictionally valid under Section 93. |
| Central Goods and Services Tax Act, 2017 |
Section 107 |
H.K. Impex v. Commissioner of DGST |
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Mere uploading of an order on the GST Common Portal without separate service does not constitute valid service to trigger the limitation period for filing an appeal. |
| Central Goods and Services Tax Act, 2017 |
Section 129 |
Bitchem Asphalt Technologies Ltd. v. Prakash Yadav Joint Commissioner (IT) |
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Route deviation for safety reasons during transit supported by valid e-way bills and tax invoices does not attract Section 129 penalties absent proof of tax evasion intent. |
