| Section 6 |
Central Goods and Services Tax Act, 2017 |
Vertilink Media Solutions (P.) Ltd. v. Anti Evasion Branch |
Bar on parallel proceedings between DGGI and State GST officers does not apply where proceedings cover distinct subject matters, despite commonality in party, period, or transactions. |
Click Here |
| Section 11 |
Central Goods and Services Tax Act, 2017 |
Jana Small Finance Bank Ltd. v. Pushpendra Kumar Meena |
Exemption claim for interest adjustments across states was denied as the bank provided only a consolidated audit report without borrower-wise or State-wise supporting evidence. |
Click Here |
| Section 11 |
Central Goods and Services Tax Act, 2017 |
Jana Small Finance Bank Ltd. v. Pushpendra Kumar Meena |
Interest earned on deposits, loans, or advances is specifically exempt from GST under Notification 12/2017-CT(R) (Entry 27), making demands for tax, interest, and penalty unsustainable. |
Click Here |
| Section 29 |
Central Goods and Services Tax Act, 2017 |
Bhaskar Baishya v. Union of India |
Registration cancelled due to non-filing of returns for six months during financial hardship was restored, subject to filing all pending returns within 30 days and paying applicable dues. |
Click Here |
| Section 37 |
Central Goods and Services Tax Act, 2017 |
Chandan Kumar Giri v. State of West Bengal |
Where portal access for GSTR-1 was blocked due to inspection anomalies, the taxpayer was allowed to submit a comprehensive representation for portal restoration upon verification. |
Click Here |
| Section 50 |
Central Goods and Services Tax Act, 2017 |
Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh |
Interest at 18% per annum under Section 50 is compensatory and remains legally leviable on erroneous refund amounts repaid during recovery proceedings, even if the principal is settled. |
Click Here |
| Section 54 |
Central Goods and Services Tax Act, 2017 |
Principal Commissioner of CGST & CX v. Shivam Iron & Steel Co. Ltd. |
Prior-period ITC (Cess) reversals cannot be deducted from Net ITC of the current period under Rule 89(4) for refund computation; Circular No. 125/44/2019-GST cannot override the statute. |
Click Here |
| Section 54 |
Central Goods and Services Tax Act, 2017 |
Narayanan Manikandan Traders (P.) Ltd. v. Assistant Commissioner |
Where Kerala Flood Cess was mistakenly remitted with GSTR-3B and later correctly paid into the KFC-A account, refund limitation runs from the date of correct remittance in KFC-A. |
Click Here |
| Section 67 |
Central Goods and Services Tax Act, 2017 |
Ankit Choudhary v. Union of India |
Cash seized during a search outside permissible statutory limits was illegal, entitling the taxpayer to interest for the period of illegal withholding even if refunded prior to adjudication. |
Click Here |
| Section 67 |
Central Goods and Services Tax Act, 2017 |
Ankit Choudhary v. Union of India |
Continued retention of seized electronic items and bank cards post-issuance of Show Cause Notice is unwarranted, requiring immediate release. |
Click Here |
| Section 73 |
Central Goods and Services Tax Act, 2017 |
Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh |
Non-invocation of appeal or revision against an RFD-06 order does not bar recovery proceedings for erroneous refunds under Section 73, as Section 73 operates independently. |
Click Here |
| Section 73 |
Central Goods and Services Tax Act, 2017 |
Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh |
Excess refund sanctioned under inverted duty structure under Section 54 read with Rule 89(5) constitutes an ‘erroneous refund’ recoverable under Section 73 regardless of ITC origin. |
Click Here |
| Section 74 |
Central Goods and Services Tax Act, 2017 |
Vertilink Media Solutions (P.) Ltd. v. Anti Evasion Branch |
Conclusion of separate DGGI proceedings does not extinguish an independent demand raised by a State GST officer on separate statutory grounds regarding short payment and ITC ineligibility. |
Click Here |
| Section 74 |
Central Goods and Services Tax Act, 2017 |
Rizvi Builders and Supplier v. State of U.P. |
Voluntary deposit of tax after evasion notice confirms acceptance of liability, keeping the taxpayer liable for mandatory equal penalty and interest under Section 74. |
Click Here |
| Section 75 |
Central Goods and Services Tax Act, 2017 |
Vertilink Media Solutions (P.) Ltd. v. Anti Evasion Branch |
Bar against double penalty does not apply where no penalty, tax, or interest was previously imposed on the taxpayer as a co-noticee in prior DGGI proceedings. |
Click Here |
| Section 107 |
Central Goods and Services Tax Act, 2017 |
VA Tech Wabag Ltd. v. Assistant Commissioner of Revenue |
Dismissal of a statutory appeal solely on limitation grounds without considering medical evidence demonstrating sufficient cause for delay is hyper-technical and warrants condonation. |
Click Here |
| Section 128A |
Central Goods and Services Tax Act, 2017 |
Dhull Earth Movers Co. v. Union of India |
Classification distinguishing disputed tax under Section 73 from self-assessed tax is valid under Article 14; waiver of interest under Section 128A does not apply to self-assessed tax. |
Click Here |
| Section 128A |
Central Goods and Services Tax Act, 2017 |
Dhull Earth Movers Co. v. Union of India |
Section 128A interest waiver cannot be claimed for belated deposit of self-assessed tax where Section 73 was not invoked, as interest under Section 50 r/w 75(12) is directly recoverable. |
Click Here |
| Section 129 |
Central Goods and Services Tax Act, 2017 |
Danish Hassan v. UT of J&K |
Failure to serve detention notice within the mandatory 7-day limit under Section 129 vitiates the entire penalty proceedings, rendering consequent orders illegal even if delayed by one day. |
Click Here |
