IMPORTANT GST CASE LAWS 02.04.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Sec 70 Tuesonpower International v. UOI Summons Relief: For a petitioner with cancer, the court allowed video recording of statements and an advocate’s presence at a “visible but not audible” distance. Click Here CGST Act, 2017… Read More »
Serving notices to an old address despite updated GST registration records violates natural justice. The Dispute: System Records vs. Physical Service The Conflict: The Petitioner updated their business address in 2017, and the change was officially reflected in their GST Registration Certificate (Form GST REG-06). However, the Department issued the Show-Cause Notice (SCN), the assessment… Read More »
Section 142 mandates cash refund of pre-deposits once old-regime tax demands are dropped. The Dispute: ITC De-block vs. Cash Refund The Conflict: The Petitioner, a Ready-Mix Concrete (RMC) manufacturer, was caught in a dispute over whether “freight and pumping charges” should be taxed. To fight the case in 2015, the Petitioner made a pre-deposit by… Read More »
Taxpayers summoned under GST can have an advocate present and videograph proceedings on humanitarian grounds. The Dispute: Rights During GST Interrogation The Conflict: Petitioner 2, an officer of a company under investigation for alleged “bogus” Input Tax Credit (ITC), was summoned under Section 70. The Petitioner requested two specific safeguards: Legal Presence: To be accompanied… Read More »
Real estate anti-profiteering proceedings dropped after developer proved full ITC benefit pass-through. The Dispute: Alleged Retention of ITC Benefits The Complaint: A home-buyer in the project ‘Rustomjee Crown Phase-I’ alleged that the developer (Respondent) failed to pass on the benefit of Additional Input Tax Credit (ITC) that became available after the implementation of GST. The… Read More »
IMPORTANT GST CASE LAWS 01.04.2026 Relevant Act Section / Topic Case Law Title / Authority Brief Summary Citation Statutory Rules IGST Settlement GST Settlement Rules, 2025 Notified w.e.f. 01-04-2026. Establishes the procedure for electronic transmission of settlement reports and fund transfers between Centre and States based on returns. [2026] 30-03-2026 CGST Act, 2017 Section 16… Read More »
Allahabad High Court: GST Appeal Limitation Runs from Date of DRC-07 Portal Upload, Not Physical Order Date. The Chronology of the Case The Interception: A consignment of networking machines was intercepted because Part-B of the e-way bill was not filled. The Penalty: A penalty order in Form GST MOV-09 was passed on 01.08.2022. The Delay:… Read More »
Madras High Court: GST Overdraft Account Attachment is Illegal; Belated Appeal Allowed Subject to 50% Pre-deposit. The Problem: The Petitioner missed the statutory deadline (3 months + 1 month) to file an appeal under Section 107. Consequently, the Appellate Authority lost the power to condone the delay, and the Department began recovery. The Court’s Solution:… Read More »
Madras High Court Quashes GST Demand on Pre-GST Works; Directs Fresh Verification of Service Dates. The Conflict The Notice: The Petitioner, a contractor for various State Government departments, was served a Show Cause Notice (SCN) under Section 73 for the periods 2017-18 to 2020-21. The Defense: The Petitioner argued that the demand included tax on… Read More »
Assam High Court Quashes GST Cancellation; Vague SCN and “Orders Under Dictation” Held Legally Void. The Chronology of the Case The SCN: The Petitioner received a Show Cause Notice (SCN) proposing to cancel their GST registration. The sole allegation was that Input Tax Credit (ITC) was availed despite not being reflected in GSTR-2B. The Objection:… Read More »