Portal Limitations Cannot Defeat Rectification of Bona Fide Misreporting of GSTIN When Revenue Impact Is Neutral Issue Whether portal constraints can prevent the rectification of bona fide reporting errors in GSTR-1 and GSTR-3B regarding a wrong GSTIN when the underlying tax has been fully paid and the revenue impact is neutral. Facts Period Under Consideration:… Read More »
Refund of Accumulated ITC Upheld as Toll Receipts Are Unnecessary to Prove Export Transportation Issue Whether accumulated ITC refund on exports can be denied based on toll plaza discrepancies despite valid E-way bills, shipping bills, and Bill-To-Ship-To export documentation. Facts Business Activity: The respondent was engaged in the supply and export of iron/non-alloy steel bars… Read More »
Show Cause Notice Issued Beyond COVID-Extended Limitation and Lacking Particulars Is Legally Unsustainable Show Cause Notice Issued Beyond COVID-Extended Limitation and Lacking Particulars Is Legally Unsustainable Issue Whether a Show Cause Notice (SCN) issued under Sections 73 and 74 for FY 2018-19 is legally valid when issued past the COVID-extended limitation period and based on… Read More »
GST CASE LAW 25.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 10 Sri Parameshwara Bricks v. State Tax Officer When a brick manufacturer’s aggregate turnover exceeded the composition threshold (after correcting typographical errors), the composition option ceased from that exact date. Regular tax liability applied only to subsequent supplies, with credit allowed… Read More »
Uploading SCN solely on the GST portal without acknowledgement does not constitute valid service. Issue Whether uploading a Show Cause Notice (SCN) and an adjudication order solely on the GST portal, without acknowledgement of receipt or filing of a reply by the assessee, constitutes sufficient service under Section 169 of the CGST/DGST Act. Facts An… Read More »
Writ Petition Against Penalty Order for Fake Billing Non-Maintainable Due to Efficacious Statutory Remedy Issue Whether a writ petition under Article 226 of the Constitution of India challenging a penalty order passed under Section 122(1)(ii) for fake billing/passing inadmissible ITC is maintainable when an efficacious statutory remedy of appeal is available under Section 107. Facts… Read More »
Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable Issue Whether an appeal under Section 107 of the CGST/MGST Act can be dismissed for failure to pay the statutory pre-deposit when the shortfall was fully deposited prior to… Read More »
Delay in filing GST appeal condoned under writ jurisdiction as delayed knowledge arose from portal upload. Issue Whether the High Court, under its writ jurisdiction, can condone a delay of 645 days in filing a statutory appeal under Section 107 of the CGST/RGST Act when the appellate authority is statutorily constrained and the delay was… Read More »
Input Tax Credit Claims Filed Before Cut-Off Date Are Permissible Under Section 16(5) Input Tax Credit Claims Filed Before Cut-Off Date Are Permissible Under Section 16(5) Issue Whether an assessee who filed GST returns for the period January to March 2019 on 31.10.2019 is entitled to claim Input Tax Credit (ITC) under the extended timeline… Read More »
Exceeding Composition Threshold Automatically Lapses Option, but Post-Lapse Tax Must Be Calculated Cum-Tax Issue Whether exceeding the aggregate turnover threshold of ₹1.50 crore automatically terminates the composition scheme option under Section 10(3) from the exact date of the breach. Whether post-lapse supplies made by a composition taxpayer who issued non-GST invoices are entitled to cum-tax… Read More »