Detention Quashed: Misclassification is an Assessment Issue, Not a Ground for Section 129 Detention 1. The Core Dispute: Detention vs. Regular Assessment The Revenue intercepted a consignment of goods in transit. Although the goods were accompanied by all prescribed documents—including a valid tax invoice and e-way bill—the officer detained the goods under Section 129 of… Read More »
Exemplary Costs Imposed for Suppression of Facts: Abuse of Writ Jurisdiction Quashed 1. The Core Dispute: Suppression of Prior Litigation The petitioner approached the Gujarat High Court filing a writ petition to challenge an Appellate Order regarding the cancellation of their GST registration. The Hidden Fact: The petitioner had previously filed a writ petition for… Read More »
Andhra Pradesh High Court: State Liable for Stolen Seized Goods; Compensation Ordered for Police Negligence 1. The Core Dispute: Theft of Seized Assets in Police Custody The petitioner, a dealer in gold and silver bullion, was transporting 105 kgs of pure silver lumps and ₹2,05,000 in cash from Hyderabad to Salem. The assets were seized… Read More »
Revenue Must Pay Interest from Date of Payment: High Court Ruling on Ocean Freight IGST Refund 1. The Core Dispute: Beyond Statutory Deadlines The petitioner had paid Integrated Goods and Services Tax (IGST) on Ocean Freight under the Reverse Charge Mechanism (RCM). Following the landmark Supreme Court judgment in Union of India v. Mohit Minerals… Read More »
Section 129 Proceedings Quashed: Mandatory Portal Uploading and Natural Justice Violations 1. The Core Dispute: Procedural Lapses in Transit Detention The petitioner’s conveyance and goods were intercepted and detained. While the petitioner paid the required tax and penalty to secure the release of the assets, the legal procedure for adjudication was not followed by the… Read More »
Case Summary: Retrospective Disallowance of Belated PF/ESI Contributions The Issue Whether the Supreme Court’s ruling in Checkmate Services Pvt. Ltd. (2022) can be applied retrospectively to justify disallowances made under Section 143(1)(a) for Assessment Years 2018-19 and 2019-20, even though the issue was considered “debatable” at the time the returns were processed. The Facts The… Read More »
Case Summary: Jurisdiction of Search Assessments and Third-Party Digital Evidence I. Third-Party WhatsApp Chats as “Incriminating Material” The Issue Can WhatsApp chats recovered from the phone of a third party (unrelated to the assessee) be used as “incriminating material” to justify additions in the assessee’s completed (unabated) assessments? The Decision The Tribunal ruled that third-party… Read More »
IMPORTANT GST CASE LAWS 27.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 160 D. Bhuvaneswara Reddy v. Assistant Commissioner ST [Unsigned Order = No Order] An assessment order served without the Assessing Officer’s signature is legally void. Uploading an unsigned order on the portal does not cure this fundamental… Read More »
Interim Bail in GST Arrests: High Court’s Power Restricted to “Exceptional” Cases The Issue Whether the High Court should entertain a petition for interim bail under Article 226 read with Section 482 of the Cr.P.C. on humanitarian grounds, following a search and seizure operation under Section 67(2) of the GST Act. The Facts The Operation:… Read More »
Allahabad High Court: Section 75 Mandates Fresh Hearing Date Before Ex-Parte Order The Issue Whether a GST assessment order can be sustained if it was passed ex-parte without fixing a specific date for a personal hearing or without issuing a fresh notice for a subsequent hearing after the initial deadline lapsed. The Facts Procedural Lapse:… Read More »