Category Archives: GST

Proceedings Against Dead Person are Null and Void: High Court Sets Aside Tax Demand and Rejects Limitation Plea Against Legal Heir 1. The Core Dispute: Adjudicating a Non-Existent Taxpayer The Revenue initiated recovery proceedings for the FY 2017-18 against a sole proprietorship. However, the proprietor had passed away in July 2020, and the GST registration… Read More »

Single Composite Show Cause Notice for Multiple Tax Years Held Jurisdictionally Defective under Section 74 1. The Core Dispute: Bunching of Tax Periods The Revenue issued a single, composite Show Cause Notice (SCN) under Section 74 covering five distinct financial years (2017-18 through 2021-22). The assessee challenged the validity of this notice, arguing that the… Read More »

IMPORTANT GST CASE LAWS 23.02.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 74 MCR Marketing v. Assistant Commissioner [Bunching of Years] A Show Cause Notice (SCN) issued for a tax period spanning multiple years is defective. Since adjudication orders are passed for a single year, the SCN must follow the… Read More »

Blocking of Electronic Credit Ledger is a Temporary Measure; Proper Officer Cannot Refuse Adjudication While Keeping Credits Frozen 1. The Core Dispute: The “Indefinite Freeze” vs. Right to Trial The petitioner’s Electronic Credit Ledger (ECL) was blocked by the Revenue authorities on the suspicion that Input Tax Credit (ITC) was claimed based on invoices without… Read More »

Appellate Order Quashed: ITC Cannot Be Denied on New Grounds Without Opportunity to Rebut After Supplier Compliance 1. The Core Dispute: Supplier Default vs. Belated Compliance The assessee’s Input Tax Credit (ITC) was initially disputed because their supplier failed to file GSTR-3B returns for the period August–October 2019. Adjudication Stage: While the case was pending,… Read More »

Assessee Liable for Tax Default Despite Fraud by Chartered Accountant; Agency Principles Bind Principal to Agent’s Actions 1. The Core Dispute: Victim of Fraud vs. Statutory Liability The petitioner (Assessee-firm) challenged tax demand orders passed under Section 73. Their primary defense was that they were victims of a criminal fraud committed by their Chartered Accountant… Read More »

Madras High Court Allows Restoration of GST Registration; Financial Hardship Accepted as Genuine Ground for Revocation 1. The Core Dispute: Technical Default vs. Business Survival The petitioner’s GST registration was cancelled by the department because they failed to file returns for a continuous period of six months. Under Section 29(2), this is a standard ground… Read More »

Retrospective Cancellation Upheld: Camouflaged Transactions and Dual Registration at Same Premises Used to Pass Illegitimate ITC 1. The Core Dispute: Camouflage and Dual Occupancy The petitioner challenged an order that retrospectively cancelled their GST registration. The Department alleged that the petitioner was involved in a scheme to pass on illegitimate Input Tax Credit (ITC) using… Read More »

Madras High Court Remands Matter for Fresh Adjudication; Rectification Order Correcting Place of Supply Treated as Addendum to Original SCN 1. The Core Dispute: Change in Place of Supply (PoS) The petitioner originally faced a demand confirmed via an order in December 2023. Subsequently, the Revenue issued a Rectification Order under Section 161 in November… Read More »

Lessor Liable for Interest on Delayed GST if Invoice Not Issued Within Statutory Timeline; Burden Cannot Be Shifted to Lessee 1. The Core Dispute: Missing Invoice vs. Liability for Interest The petitioners (Lessees) entered into a lease agreement with the respondent (Lessor). The respondent demanded outstanding GST along with interest for delayed payment as a… Read More »