GST CASE LAWS 04.06.2026 Relevant Act Section(s) Case Law Title Citation Brief Summary CGST / RGST Act, 2017 Sec. 107 (Appellate Remedies) / Art. 226 Punj Lloyd Ltd.-Varaha Infra Ltd. (JV) vs. Union of India Click Here A writ petition is not maintainable against a Show Cause Notice (SCN) and Order-in-Original (OIO) when an efficacious… Read More »
Criminal proceedings against an advocate for making a professional pre-deposit error are legally unsustainable. Issue Whether an advocate can be held criminally liable and prosecuted under the Bharatiya Nyaya Sanhita (BNS) for a professional act, such as filing statutory appeals and utilizing a client’s Electronic Credit Ledger (ECL) to make a 10% statutory pre-deposit using… Read More »
Ex-parte GST assessment order quashed on consent and remanded for fresh adjudication subject to a twenty-five percent pre-deposit. Issue Whether an ex-parte assessment order passed under Section 73 can be set aside and remanded for fresh adjudication on merits through a writ petition, when the petitioner has failed to respond to the Show Cause Notice,… Read More »
Input tax credit filed within the extended cut-off date cannot be denied as time-barred. Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) and imposing a penalty on the grounds of a time-bar under Section 16(4), when the petitioner filed the relevant return for March 2020 within the legally permitted extended… Read More »
Writ petition dismissed as alternate statutory appellate remedy must be availed against reasoned adjudication orders. Issue Whether a writ petition can be entertained under Article 226 of the Constitution against a Show Cause Notice (SCN) and a consequential Order-in-Original (OIO) issued under Section 74, when the petitioner participated in the adjudication proceedings and has an… Read More »
GST CASE LAWS 02.06.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 16 Apollo India Services LLP v. State of Maharashtra Click Here An appellate order denying an export refund solely for non-filing of a reply, without recording specific findings on merits, is a non-speaking order… Read More »
General penalty under Section 125 cannot be superimposed when a specific late fee applies for delayed returns. Issue Whether the tax authority is legally justified in imposing a residual general penalty under Section 125 of the GST Act in addition to a specific late fee under Section 47 for the delayed filing of GST returns.… Read More »
Manual GST appeal filing is permissible when Form DRC-07 is unavailable on the common portal. Issue Whether the Appellate Authority can legally reject a taxpayer’s request to file a GST appeal manually in Form GST APL-01 when the portal prevents electronic filing due to the department’s failure to upload the corresponding Form GST DRC-07. Facts… Read More »
Writ petitions are not maintainable against assessment orders when an efficacious statutory appeal remedy exists. Issue Whether a public sector undertaking can bypass the statutory appellate remedy under Section 107 of the GST Act and directly file writ petitions under Article 226 of the Constitution to challenge an assessment order on the ground that it… Read More »
High Court exercises writ jurisdiction to condone a 720-day delay in filing a GST registration appeal. Issue Whether a High Court can exercise its extraordinary writ jurisdiction to condone a substantial delay of 720 days in filing an appeal against the cancellation of GST registration, even though the statutory Appellate Authority has no power to… Read More »