21 IMPORTANT GST CASE LAW 24.01.25 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Panacea Biotec Ltd. v. Union of India Matter remanded for adjudication on the correct taxability of the land and building transfer. CLICK HERE Section 7 Central Goods and Services Tax Act, 2017 2 Apoorva Construction Co.… Read More »
Cancellation of GST Registration Revoked Upon Payment of Dues and Late Fees Summary in Key Points: Issue: Whether the cancellation of a GST registration can be revoked when the assessee has failed to file returns within the prescribed time but is willing to pay all outstanding dues and penalties. Facts: The assessee’s GST registration was… Read More »
GST Demand Order Set Aside for Exceeding Scope of Show Cause Notice Summary in Key Points: Issue: Whether a GST demand order is valid if it quantifies an excess demand beyond what was proposed in the show cause notice (SCN). Facts: The assessee challenged a demand order that quantified an excess demand of Rs. 247.32… Read More »
GST Summary Assessment Order Set Aside as the order passed on last minute on the last day of the extended time limit Summary in Key Points: Issue: Whether a summary assessment order passed under Section 64 of the GST Act is valid when it appears to have been made without proper consideration of the assessee’s… Read More »
Profiteering in Real Estate – Remand to Competition Commission of India (CCI) for Reassessment Summary in Key Points: Issue: Whether the methodology used by the National Anti-Profiteering Authority (NAA) and Director General of Anti-Profiteering (DGAP) to determine profiteering in the real estate sector is valid. Facts: The parties involved referred to the case of Reckitt… Read More »
CBIC cautions against fraudsters issuing fake and fraudulent Summons for GST violations Taxpayers can verify online any communication from DGGI or any office of CGST by using the ‘VERIFY CBIC-DIN’ window on the CBIC’s website https://esanchar.cbic.gov.in/DIN/DINSearch In case of suspicion of bogus summons, taxpayers may immediately report to DGGI / CGST formations Posted On: 24… Read More »
Writ Petition Disposed of as Revenue Rectifies Records under GST Summary in Key Points: Issue: Whether a writ petition challenging an order is necessary when the revenue department has already rectified the mistakes in the records as requested by the assessee. Facts: The assessee challenged an order and sought rectification of certain mistakes in the… Read More »
Bail Granted to GST Inspector Accused of Bribery emphasizing that pre-trial detention should not be treated as punishment. Summary in Key Points: Issue: Whether bail should be granted to a GST Inspector accused of bribery, despite the existence of preliminary evidence linking them to the crime. Facts: The petitioner, a GST Inspector, was accused of… Read More »
Interim Relief Granted in GST Appeal Due to Non-Constitution of Appellate Tribunal Summary in Key Points: Issue: What interim relief can be granted to an assessee who wishes to appeal an order but cannot do so because the Appellate Tribunal has not been constituted? Facts: The assessee was aggrieved by an order passed by the… Read More »
Extension of Time Granted to File GST Appeal under Amnesty Scheme Due to Technical Glitch Summary in Key Points: Issue: Whether the assessee should be granted an extension of time to file a GST appeal under an amnesty scheme due to a technical glitch that prevented them from filing the appeal within the stipulated time.… Read More »