IMPORTANT GST CASE LAWS 06.02.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16(5) & 16(6) Rubicon Associates v. State Tax Officer [Retrospective ITC Relief] The newly inserted Sections 16(5) and 16(6) provide a legal “pardon” for ITC claims for FY 2017-18 to 2020-21. If the GSTR-3B was filed by… Read More »
Critical Legal Precedents on GST Adjudication, Benami Transactions, Income Tax Jurisdiction, and Procedural Natural Justice The dispute began when a demand was confirmed against the assessee under Section 73 due to a mismatch between the Input Tax Credit (ITC) claimed in Form GSTR-3B and that available in Form GSTR-2A. Assessee’s Action: The assessee filed an… Read More »
Invalidation of “Negative Blocking” in Electronic Credit Ledger 1. The Core Dispute: Blocking vs. Negative Entries The tax authorities blocked the Electronic Credit Ledger (ECL) of the petitioner, resulting in a “negative balance.” This meant that even though the taxpayer had no current ITC balance, the authorities inserted a negative entry, forcing any future credits… Read More »
Consistency of the “Relevant Period” in ITC Refund Computation 1. The Dispute: Selective Interpretation of the “Relevant Period” The assessee, a manufacturer of biostimulants and potash (seasonal goods), claimed a refund of accumulated Input Tax Credit (ITC) for the month of March 2025 under the zero-rated supply route (exports). The Assessee’s Logic: The company applied… Read More »
Validity of Arrest and Procedural Safeguards under BNSS 2023 1. The Core Dispute: Technical Omissions vs. Substantive Awareness The DGGI arrested two respondents for allegedly availing fraudulent Input Tax Credit (ITC) totaling approximately ₹16.53 crore (roughly ₹8.26 crore each). The Chief Judicial Magistrate (CJM) initially granted bail based on two procedural flaws: The “Heading” Issue:… Read More »
ITC Relief for FY 2018-19 via Retrospective Statutory Amendments 1. The Core Dispute: Belated Filing and Mismatches The petitioner received a Show Cause Notice (DRC-01) and a subsequent demand order for FY 2018-19. The demand was based on two primary grounds: Section 16(4) Violation: ITC was claimed in a belatedly filed GSTR-3B return. ITC Mismatch:… Read More »
IMPORTANT GST CASE LAWS 05.02.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16(5) / 16(4) Manoj Kumar Singh v. Principal Commissioner [Amnesty for ITC] Due to the retrospective insertion of Section 16(5) (Finance Act No. 2 of 2024) and Circular No. 237/31/2024-GST, ITC for FY 2017-18 to 2020-21 is… Read More »
Landmark Ruling: Portal-Only Notice is Not “Effective Service” if Taxpayer Doesn’t Respond 1. The Core Dispute: Technical Compliance vs. Substantive Justice The Revenue issued a Show Cause Notice (SCN) by uploading it to the GST portal. When the assessee failed to respond, the officer sent repeated reminders—but only through the same digital mode. Eventually, an… Read More »
Writ Jurisdiction Barred After GSTAT Becomes Functional 1. The Core Dispute: Writ Remedy vs. Statutory Appeal The petitioner challenged a demand order passed under Section 73 (for FY 2019-20) which was subsequently affirmed by the first appellate authority. At the time of filing the writ petition, the Goods and Services Tax Appellate Tribunal (GSTAT) was… Read More »
Case Analysis: SET ASIDE of Adjudication Order due to Procedural Lapses & Lack of Mandatory Personal Hearing 1. The Core Dispute: Mandatory Hearing vs. “Portal-Only” Notice The petitioner-assessee challenged an adverse adjudication order on two primary procedural grounds: The “Hidden” Notice: The Show Cause Notice (SCN) and the final order were uploaded under the ‘Additional… Read More »