| Title | Summary | Citation | Relevant Act & Section |
|---|
| Section 7 of the Central Goods and Services Tax Act, 2017 | Scope of Supply: Electricity Regulatory Commissions Not Subject to GST | Electricity regulatory commissions are not engaged in the supply of goods or services under the GST Act. Their activities, such as regulating tariffs and issuing licenses, are considered as regulatory functions and not business activities. | Central Electricity Regulatory Commission v. Additional Director Directorate General of GST Intelligence – Click here to Read |
| Section 7 of the Central Goods and Services Tax Act, 2017 | Scope of Supply: Assignment of Leasehold Rights of Plot of Land | Assignment of leasehold rights of a plot of land and the building thereon by a lessee or their successor to a third party is not considered a supply of goods or services under the GST Act. It is treated as a transfer of immovable property benefits. | Gujarat Chamber of Commerce and Industry v. Union of India – Click here to Read |
| Section 9 of the Central Goods and Services Tax Act, 2017 | Levy & Collection of Tax: Government Entity’s Liability to Pay GST at Correct Rate | Where a government entity pays GST at a lower rate than the applicable rate, the contractor is entitled to the difference. The government entity is obligated to pay the additional amount. | Satyabrata Jena v. State of Odisha – Click here to Read |
| Section 9 of the Central Goods and Services Tax Act, 2017 | Levy & Collection of Tax: Contractor’s Refund Claim for GST Paid at Pre-GST Rates | Contractors who paid GST at pre-GST rates are entitled to a refund of the excess amount. The authorities should promptly process such claims. | A.K. Constructions v. State of Chhattisgarh Click here to Read |
| Section 30 of the Central Goods and Services Tax Act, 2017 | Registration – Revocation of Cancellation of: Condonation of Delay | In cases where the registration was canceled and the assessee is ready to pay outstanding dues, the delay in filing a revocation application can be condoned if they demonstrate a genuine willingness to comply. | Ajit Kumar Satapathy v. Superintendent, CGST and Central Excise Click here to Read |
| Section 30 of the Central Goods and Services Tax Act, 2017 | Registration – Revocation of Cancellation of: Condonation of Delay | Similar to the previous case, the delay in filing a revocation application can be condoned if the assessee is willing to pay outstanding dues and comply with other formalities. | Gouramohan Kunda v. Commissioner of (C.T. & G.S.T.) Click here to Read |
| Section 73 of the Central Goods and Services Tax Act, 2017 | Demands and Recovery – Tax or Input Tax Credit Due Not Involving Fraud, Misstatement, or Suppression: Exclusion of Period During COVID-19 Pandemic | The period between March 15, 2020, and February 28, 2022, should be excluded when computing the limitation period for recovery proceedings under Section 73 of the CGST Act. This is based on the Supreme Court’s directions issued during the COVID-19 pandemic. | Brunda Infra (P.) Ltd. v. Additional Commissioner of Central Tax Click here to Read |
| Section 73 of the Central Goods and Services Tax Act, 2017 | Demands and Recovery – Tax or Input Tax Credit Due Not Involving Fraud, Misstatement, or Suppression: Quashing of Order for Rejecting Adjournment | If the rejection of adjournment requests during Section 73(9) proceedings is unjustified and without sufficient reasons, the order may be quashed and remanded for fresh consideration with an opportunity to be heard. | Indian Spinal Injuries Centre v. Assistant Commissioner (DGST) – Click here to Read |
| Section 129 of the Central Goods and Services Tax Act, 2017 | Detention, Seizure and Release of Goods and Conveyances in Transit: Penalty Set Aside for Procedural Irregularity | Where a penalty is imposed under Section 129 of the CGST Act due to a procedural irregularity (such as failure to register an additional place of business) but there is no discrepancy in the quantity of goods or E-way bill, the penalty may be set aside. | Creamline Dairy Products Ltd. v. State Tax Officer Click here to Read |