IMPORTANT GST CASE LAWS 24.11.2025 Section Case Law Title Brief Summary Citation Relevant Act 16 R Gupta Metal Store v. Central Goods and Services Tax Delhi North Writ jurisdiction would ordinarily not be exercised in cases involving fraudulent availment of Input Tax Credit (ITC) due to the need for factual analysis and consideration of voluminous… Read More »
Ex-Parte Order Due to Accountant’s Failure to Intimate SCN Quashed; Matter Remanded. Issue Whether an ex-parte adjudication order should be set aside and remanded for a fresh hearing when the taxpayer failed to reply to the Show Cause Notice (SCN) because their accountant failed to bring the notice to their attention. Facts Period: 2019-20. The… Read More »
GST Demand Quashed for Exceeding SCN Amount; Section 75(7) Violation Issue Whether an adjudication order is legally valid if it confirms a demand (tax, interest, penalty) that is significantly higher than the amount specified in the Show Cause Notice (SCN), thereby violating the statutory mandate of Section 75(7) of the CGST Act. Facts Period: 2020-21.… Read More »
Adjudication Order Quashed as SCN Failed to Specify Date, Time, and Venue for Personal Hearing Issue Whether an adjudication order passed under Section 73 of the GST Act is legally sustainable if the underlying Show Cause Notice (SCN) merely stated that the assessee “may appear” for a personal hearing but failed to specify the actual… Read More »
Madras High Court Remands Matter Due to Computational Errors and Disregard of Proposal to Drop Demand Issue Computational Errors: Whether an adjudication order passed under Section 74 of the GST Act is sustainable when it contains computational errors in the figures adopted for confirming the demand. Contradictory Order: Whether the order is valid if it… Read More »
Adjudication Order Quashed for Travelling Beyond SCN and Belated Passing (2-Year Delay) Issue Scope of Adjudication: Can an adjudicating authority pass an order confirming a demand under Section 74 (fraud/suppression) when the underlying Show Cause Notice (SCN) only initiated proceedings under Section 130 (Confiscation) and Section 122 (Penalty)? Natural Justice: Is an order legally sustainable… Read More »
Ex-Parte Order Quashed: Business Shutdown Treated as Bona Fide Reason for Non-Reply to Notices Issue Whether an ex-parte adjudication order passed under Section 73(9) of the CGST/KGST Act is legally sustainable when the assessee failed to file a reply to the Show Cause Notice (SCN) because the emails went unnoticed due to the shutdown of… Read More »
High Court Relegates Fraudulent ITC Case to Statutory Appeal; Writ Jurisdiction Declined Due to Complex Facts Issue Whether the High Court should exercise its extraordinary writ jurisdiction under Article 226 to adjudicate a GST demand involving allegations of a massive fraudulent Input Tax Credit (ITC) ring, or if the petitioner must be relegated to the… Read More »
IMPORTANT GST CASE LAW 22.11.2025 Section / Rule Case Law Title / Subject Brief Summary Citation Relevant Act Rule 10A GSTN Advisory on mandatory furnishing of bank account details Taxpayers (other than TCS/TDS/suo-moto registrations) must furnish bank account details within 30 days of registration or before filing GSTR-1/IFF, whichever is earlier, to avoid suspension of… Read More »
Advisory for Furnishing of Bank Account Details as per Rule 10A Nov 20th, 2025 Dear Taxpayers, As per Rule 10A, taxpayers (except those registered under TCS, TDS, or suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before filing details of outward supplies in GSTR-1 or IFF, whichever… Read More »