Category Archives: GST

Medical Grounds Trumps Detention: Jharkhand High Court Grants Bail in ₹35 Crore GST Evasion Case. Case Overview: Arrest and Allegations The Investigation: The Directorate General of GST Intelligence (DGGI), Jamshedpur, conducted searches under Section 67(2) of the CGST Act at multiple premises related to the firm. Evidence Recovered: Authorities seized physical and digital records allegedly… Read More »

Supreme Court Rejects Writ Against GST SCN; Detailed Replies Prove Notice Sufficiency and Understanding. Facts of the Case The Action: The GST Department issued an SCN in Form GST REG-17 proposing the cancellation of the petitioner’s registration due to the availment of ineligible Input Tax Credit (ITC). The Content: The SCN included an annexure from… Read More »

Issuance of a Consignment Note and assumption of delivery responsibility defines a GTA. The Facts: The applicant transports goods ordered via E-commerce Operator (ECO) portals. They take custody of goods at the “Source Mother Hub,” maintain transit insurance, and bear liability until the final delivery address. Crucially, the applicant issues a single Consignment Note for… Read More »

IMPORTANT GST CASE LAWS 30.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 17 Niket Bipinbhai Patel v. Assistant Commissioner Blocked Credit: ITC cannot be blocked under Sec 17(5)(d) if the taxpayer only transferred leasehold rights and performed no construction activity. Click Here  CGST Act, 2017 Section 54… Read More »

IMPORTANT GST CASE LAWS 28.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 7 & 11 Flipkart India (P.) Ltd., In re ECO as GTA: Flipkart’s logistics wing qualifies as a Goods Transport Agency (GTA) as it issues consignment notes and takes transit liability. Services to unregistered end-customers… Read More »

IMPORTANT GST CASE LAWS 27.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 9 Easy Flux Polymers (P.) Ltd., In re Biodegradable Bags: Following Notification 9/2025-CT, certified biodegradable bags attract a concessional 5% GST (Entry 319). Non-biodegradable plastic bags remain under the standard higher rate. Click Here CGST… Read More »

Quashing of Ex Parte Order for Non-Service of SCN (Section 169) Facts The Notice: For the period 2017-18, the Respondent (Tax Authority) issued a Show Cause-cum-Demand Notice (SCN) under Section 74 (alleging fraud or willful misstatement). The Order: An ex parte adjudication order was subsequently passed, confirming a significant tax demand along with penalties. The… Read More »

Quashing of Detention Order (MOV-09) for Non-Consideration of Reply Facts The Detention: The Petitioner’s goods and conveyance were detained in transit, and an order was issued in Form GST MOV-06 (Detention Order), followed by a tax and penalty demand in Form GST MOV-09. The Explanation: The Petitioner filed a detailed reply (specifically in Paragraph 7)… Read More »

Mandatory Nature of Pre-deposit for Filing GST Appeals (Section 107) Facts The Adjudication: For the period of August and September 2022, the Petitioner-taxpayer paid the outstanding tax amount during the course of investigation/adjudication via Form DRC-03. The Penalty: Despite the tax payment, the Adjudicating Authority imposed additional penalty and interest in the final order. The… Read More »

Writ Remedy vs. Statutory Appeal in Goods Detention (FASTag Data Access) Facts of the Case The Detention: Goods and the conveyance were detained in transit under Section 129 of the CGST Act. The Department raised a demand for tax and penalty, alleging irregularities in the movement of goods. The Assessee’s Defense: The assessee contended they… Read More »