IMPORTANT GST CASE LAWS 07.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 67 Reevan Creation v. State of Gujarat [Seizure Limitation] Under Section 67(7), seized goods/cash must be returned if no notice is issued within six months. Failure to issue a notice or a Section 130 confiscation notice within… Read More »
GST Exemption for Environmental Preservation by Charitable Trusts 1. The Core Dispute: Are Non-Forest Tree Plantations “Charitable”? The applicant, a charitable institution registered under Section 12AB of the Income-tax Act, sought clarity on its primary activity: the large-scale plantation and long-term maintenance of trees. These activities were carried out in non-forest areas, including barren lands,… Read More »
Remand for GSTR-1 & GSTR-3B Mismatch Analysis (FY 2020-21) 1. The Core Dispute: Clerical Error vs. Tax Liability The dispute arose from a significant discrepancy identified between the assessee’s GSTR-1 (Statement of Outward Supplies) and GSTR-3B (Monthly Summary Return). The Revenue noted that the liability reported in GSTR-3B was less than that in GSTR-1, leading… Read More »
No Anti-Profiteering Contravened in Post-GST Construction Projects 1. The Core Dispute: Alleged Profiteering on Post-GST Bookings An applicant (homebuyer) who booked a flat in 2019 in the residential project ‘Urban-67A’, Gurugram, alleged that the developer failed to pass on the benefit of Input Tax Credit (ITC). The buyer contended that under Section 171, the developer… Read More »
Permission for Manual GSTR-3B Filing to Correct Omitted ITC (FY 2020-21) 1. The Core Dispute: Omitted ITC & Lack of Rectification Mechanism The petitioner inadvertantly omitted claiming Input Tax Credit (ITC) for January and February 2021 in their original GSTR-3B for the quarter ending March 2021. Discovery of Error: The mistake was noticed during the… Read More »
Statutory Release of Seized Goods and Bank Accounts (FY 2021-22) 1. The Core Dispute: Failure to Meet Statutory Timelines In March 2022, tax authorities conducted a search and seizure operation, resulting in the seizure of gold, silver, and cash, followed by the provisional attachment of the petitioner’s bank accounts. The petitioner challenged the continued retention… Read More »
IMPORTANT GST CASE LAWS 06.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16(5) & 16(6) Rubicon Associates v. State Tax Officer [Retrospective ITC Relief] The newly inserted Sections 16(5) and 16(6) provide a legal “pardon” for ITC claims for FY 2017-18 to 2020-21. If the GSTR-3B was filed by… Read More »
Critical Legal Precedents on GST Adjudication, Benami Transactions, Income Tax Jurisdiction, and Procedural Natural Justice The dispute began when a demand was confirmed against the assessee under Section 73 due to a mismatch between the Input Tax Credit (ITC) claimed in Form GSTR-3B and that available in Form GSTR-2A. Assessee’s Action: The assessee filed an… Read More »
Invalidation of “Negative Blocking” in Electronic Credit Ledger 1. The Core Dispute: Blocking vs. Negative Entries The tax authorities blocked the Electronic Credit Ledger (ECL) of the petitioner, resulting in a “negative balance.” This meant that even though the taxpayer had no current ITC balance, the authorities inserted a negative entry, forcing any future credits… Read More »
Consistency of the “Relevant Period” in ITC Refund Computation 1. The Dispute: Selective Interpretation of the “Relevant Period” The assessee, a manufacturer of biostimulants and potash (seasonal goods), claimed a refund of accumulated Input Tax Credit (ITC) for the month of March 2025 under the zero-rated supply route (exports). The Assessee’s Logic: The company applied… Read More »