Input Tax Credit Cannot Be Denied to a Bona Fide Purchaser Solely Due to a Supplier’s Tax Default Issue Whether a registered dealer’s Input Tax Credit (ITC) can be denied under Section 16 of the CGST/TGST Act solely because the supplier failed to deposit the tax, in cases where the purchaser is bona fide and… Read More »
IMPORTANT GST CASE LAWS 25.02.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 16 Malaya Rub-Tech Industries v. UOI [Bona Fide Buyer] ITC cannot be denied to a buyer solely because the supplier failed to pay tax, unless the Revenue proves collusion, fraud, or non-bona fide intent on the buyer’s part.… Read More »
Notice Issued Digitally Within the Limitation Period is Valid Despite Delayed Viewing or Curable Attachment Errors Issue Whether a notice under Section 148 is validly “issued” within the limitation period if it is sent via email on the final day but viewed by the assessee later, and whether attaching the wrong document renders the notice… Read More »
IMPORTANT GST CASE LAWS 24.02.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 74 Dhanlaxmi Bank Ltd. v. State of Kerala [Composite Notice Void] Consolidation of multiple financial years into a single Show Cause Notice is impermissible. Since limitation periods expire on different dates for different years, power must be exercised… Read More »
Retrospective Relief for Exporters: Omission of Rules 89(4B) and 96(10) without Saving Clause Validates Pending IGST Refund Claims 1. The Core Dispute: Restrictive Rules on IGST Refunds Historically, Rule 96(10) and Rule 89(4B) acted as restrictive provisions. They prevented exporters from claiming a refund of IGST paid on exports if they had imported raw materials… Read More »
Kerala High Court Reaffirms Year-Wise Adjudication; Quashes Composite SCNs Despite Conflicting Delhi HC Rulings and SC SLP Dismissals 1. The Core Dispute: Consolidation vs. Statutory Discipline The Revenue issued composite Show Cause Notices (SCNs) and subsequent consolidated adjudication orders covering multiple financial years under Section 74. The petitioners challenged these, arguing that the GST law… Read More »
Board’s Authority Upheld: Circular No. 3/3/2017-GST Validated; Assignment of Functions to Officers Held Intra Vires 1. The Core Dispute: Who Has the Power to Assign Duties? The petitioner challenged a summon issued under Section 70 by a Senior Intelligence Officer. The challenge was directed at the root of the officer’s authority: Circular No. 3/3/2017-GST. Petitioner’s… Read More »
Vigilance Over the GST Portal: Three-Year Delay in Filing Appeal Not Condonable Despite Claim of No Email/SMS Alerts 1. The Core Dispute: Portal Awareness vs. Statutory Communication The assessee filed an appeal nearly three years after the assessment order was issued. The primary defense was a lack of awareness: the assessee claimed they did not… Read More »
High Court Restores GST Registration; Financial and Health Hardships Accepted as Justification for Nil Returns and Inactivity 1. The Core Dispute: Technical Cancellation vs. Business Intent The petitioner’s GST registration was cancelled by the Department under Section 29(2) because the business had shown no transactions and had filed “Nil” returns for three consecutive years. The… Read More »
Cinema Ticket Prices Must Reflect GST Rate Cuts; Increasing Base Price to Maintain MRP Amounts to Profiteering 1. The Core Dispute: The “Same MRP” Trap Following the GST Council’s recommendation, the tax rate on cinema tickets was reduced effective January 1, 2019: Tickets ≤ ₹100: Reduced from 18% to 12%. Tickets > ₹100: Reduced from… Read More »