IMPORTANT GST CASE LAWS 31.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 47 Ms. Kandan Hardware Mart v. Asst. Comm. (ST) [Late Fee is Penal] The Court clarified that “Late Fee” u/s 47(2) is essentially a penal levy. Since it lacks quid pro quo and aims to deter breaches… Read More »
Madras High Court Ruling: Late Fees under Section 47 vs. General Penalty under Section 125 1. The Nature of “Late Fee” under Section 47 The Court provided a profound legal interpretation of what constitutes a “fee” in the context of late filings. Penal in Nature: The Court held that “Late Fee” collected under Section 47(2)… Read More »
Calcutta High Court Restores Appeal: Appellate Authority Cannot Ignore Special Amnesty Notifications 1. The Core Dispute: Amnesty vs. Statutory Limitation The petitioner was caught in a cycle of litigation regarding a partially rejected refund claim from 2020. Initial Rejection: The refund was rejected in 2020. The first appeal (filed in Sept 2020) was dismissed in… Read More »
Bombay High Court Quashes Consolidated Section 74 Notices: Multiple Financial Years Cannot Be Clubbed 1. The Core Dispute: Consolidated vs. Year-Wise Notices The Revenue issued a single, composite Show Cause Notice (SCN) under Section 74 of the CGST Act, covering multiple financial years. The notice alleged that the assessee had suppressed taxable value and made… Read More »
Bombay High Court Mandates 3-Month Gap Between SCN and Final Order under Section 73 1. The Core Dispute: Compressed Adjudication Timelines The petitioner challenged a demand order passed under Section 73 of the CGST Act, which deals with tax dues not involving fraud or suppression. The Timeline: The Revenue issued the Show Cause Notice (SCN)… Read More »
Substantive Entitlement Over Technical Lacunae: Gujarat High Court Rules on Blocked IGST Refunds 1. The Core Dispute: Size Constraints and System Errors The assessee, an exporter, faced a series of technical hurdles while attempting to claim a refund of accumulated IGST from zero-rated supplies. Size Constraints: Due to the large volume of exports, shipping bills… Read More »
Notification regarding Health Security se National Security Cess Amendment Rules 2026 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th January, 2026 No. 02/2026 – HSNS CessG.S.R. 78(E).— In exercise of the powers conferred by section 35 of the Health Security se National Security Cess Act, 2025 (35 of 2025), the Central Government… Read More »
Advisory on Interest Collection and Related Enhancements in GSTR-3B Jan 30th, 2026 It is hereby informed that from January-2026 period onwards, few enhancements have been made in filing of GSTR-3B. For detailed advisory, kindly click on the link given below: https://tutorial.gst.gov.in/downloads/news/advisory_on_interest_calculator.pdf
IMPORTANT GST CASE LAWS 30.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 56 Paradeep Phosphates Ltd. v. Addl. Comm. GST [Interest on Illegal Tax] Where IGST on ocean freight was refunded after being declared unconstitutional (Mohit Minerals), the assessee is entitled to 6% interest from the date of deposit… Read More »
Delayed Appeal Condoned Subject to Costs: The “Additional Notices” Tab Trap 1. The Core Dispute: Missing the Order on the GST Portal The assessee failed to file a statutory appeal within the prescribed limitation period against an adjudication order passed under Section 73. The Assessee’s Defense: They argued that the order was not visible in… Read More »