| Central Goods and Services Tax Act, 2017 |
Section 6 |
Star Traders v. Commissioner of Central Goods and Service Tax |
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Subject matter of CGST action (fake invoicing, no real business, wrongful ITC) and SGST action (reconciliation-based scrutiny) were not the same; Section 6(2)(b) does not bar CGST proceedings. |
| Central Goods and Services Tax Act, 2017 |
Section 16 |
Star Traders v. Commissioner of Central Goods and Service Tax |
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Constitutional challenge to Section 16(2)(c) failed as the provision’s validity under Article 14 stands settled and binding per Supreme Court and High Court precedents. |
| Central Goods and Services Tax Act, 2017 |
Section 16 |
Sri Shib Das Kangsa Banik v. Union of India |
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Denial of ITC to a bona fide purchasing dealer solely due to the supplier’s failure to deposit GST is unjustified; recovery lies against the supplier, not the purchaser absent collusion. |
| Central Goods and Services Tax Act, 2017 |
Section 30 |
Taba Nitin v. Union of India |
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GST registration cancelled for non-filing due to financial difficulties was restored on grounds of parity, subject to clearing all pending dues, penalties, and fines. |
| Central Goods and Services Tax Act, 2017 |
Section 75 |
Shivtara Settering Services v. Commissioner, State Tax |
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Granting a personal hearing under Section 75(4) is mandatory before passing an adverse order; failure to provide it vitiates the order for breach of natural justice. |
| Central Goods and Services Tax Act, 2017 |
Section 75 |
Star Traders v. Commissioner of Central Goods and Service Tax |
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Ex parte adjudication does not violate natural justice when repeated notices sent via speed post and email were ignored by the assessee without submitting a substantive rebuttal. |
| Central Goods and Services Tax Act, 2017 |
Section 93 |
Gotru Lakshmi Devi v. Assistant Commissioner |
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An assessment order passed against a deceased sole proprietor is invalid; proceedings can only continue by issuing proper notice to the legal representative. |
| Central Goods and Services Tax Act, 2017 |
Section 97 |
Indian Institute of Engineering Science and Technology Shibpur, In re |
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An advance ruling application is inadmissible if questions pertain to supplies made by a third party (Consultancy In-charge) rather than the applicant’s own supplies. |
| Central Goods and Services Tax Act, 2017 |
Section 107 |
Rishiraj Singh Rathore v. Commissioner of CGST, Delhi West Commissionerate |
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Writ petition challenging penalty for fraudulent ITC was declined as disputes involving factual scrutiny must be agitated via the statutory appellate route under Section 107. |
| Central Goods and Services Tax Act, 2017 |
Section 107 |
Rishiraj Singh Rathore v. Commissioner of CGST, Delhi West Commissionerate |
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Lack of explicit remand powers in the Appellate Authority does not divest it of jurisdiction to hear appeals on merits; writ petitions bypassing Section 107 are non-maintainable. |
| Central Goods and Services Tax Act, 2017 |
Section 129 |
V.K. Brothers v. Sharad Kumar Shukla |
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Interception of goods in transit without an e-way bill and invoice evidences intent to evade tax; producing documents post-interception does not remedy initial non-compliance. |
| Central Goods and Services Tax Act, 2017 |
Section 160 |
Spectrum Corporation v. Commercial Tax Officer |
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A detailed GST adjudication order lacking physical or digital signatures lacks statutory authenticity and is invalid, even if the accompanying DRC-07 summary was signed. |
| Central Goods and Services Tax Act, 2017 |
Section 169 |
Biswajit Daw v. Assistant Commissioner State Tax |
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Uploading notices exclusively under the “Additional Notices/Orders” tab without direct notification deprives the assessee of hearing; ex parte orders passed as a result were quashed. |
