Composite Assessment Order for Multiple Years Quashed; Separate Orders Required Issue Whether a single “composite” adjudication order passed under Section 73/74 can legally cover multiple assessment years (e.g., 2018-19, 2019-20, and 2020-21) simultaneously, or if the GST Act requires a distinct order for each financial year. Facts The Period: The dispute covered three financial… Read More »
ITC Denial Quashed: Supplier Had Paid Tax with Interest Issue Whether an assessment order raising a demand for Input Tax Credit (ITC) under Section 74 is sustainable when the denial is based on the alleged non-payment of tax by the supplier, despite evidence showing the supplier eventually complied. Facts Period: February – March 2020.… Read More »
Customs Report Validates IGST Payment; Matter Remanded for Re-verification Issue Whether an assessee can be denied Input Tax Credit (ITC) on imported goods merely because they failed to produce “certified copies” of IGST payment from the Customs Department during the initial adjudication, even if the duty was actually paid. Facts The Allegation: The GST… Read More »
Ex Post Facto Acceptance of LUT for Refund on Zero-Rated Supplies Issue Whether a refund claim for IGST on zero-rated supplies (exports) can be rejected solely because the exporter failed to furnish the Letter of Undertaking (LUT) or Bond prior to the export as required under Rule 96A, or if such a lapse can… Read More »
GST Rate Reduction on Cinema Tickets: State Price Caps Do Not Justify Anti-Profiteering Issue Whether a cinema hall owner is liable for anti-profiteering under Section 171 of the CGST Act for failing to lower ticket prices after the GST rate reduction on 01-01-2019, despite arguments that (a) State laws fixed the ticket prices and… Read More »
IMPORTANT GST CASE LAWS 21.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 7 / Sch III Aerocom Cushions (P.) Ltd. v. Asst. Comm. (Anti-Evasion) [Landmark Ruling] Assignment/transfer of leasehold rights of a plot (MIDC) to a third party is treated as the transfer of benefits arising out of ‘immovable… Read More »
Bank Attachment Lifted on Payment of Pre-deposit for Tribunal Appeal Issue Whether the Department can continue to attach an assessee’s bank account for recovery of dues after the first appeal is dismissed, if the assessee is willing to file a second appeal before the Appellate Tribunal and pay the requisite pre-deposit. Facts Background: The… Read More »
Extended Limitation (Section 74) applies only to Fraud Claims; Cannot extend to other regular demands Issue Whether the “extended period of limitation” (5 years) invoked under Section 74 for a specific allegation (fraudulent ITC from non-existent entities) can be automatically applied to other unrelated demands in the same Show Cause Notice (SCN), or if… Read More »
Adjudication Order Quashed due to Non-Service of SCN; GST Portal “Glitches” Acknowledged Issue Whether an adjudication order passed under Section 73 creates a valid demand when the assessee was never served the Show Cause Notice (SCN), received no alerts, and was denied an opportunity for a personal hearing due to the notice not being readily… Read More »
Section 16(4) Demand Quashed; Retrospective Benefit of Section 16(5) Applied Issue Time-Barred ITC (Section 16(4)): Whether the demand raised for Input Tax Credit (ITC) availed after the statutory deadline (under Section 16(4)) for the financial year 2019-20 is sustainable. Mismatch (3B vs 2A): Whether the demand based on the difference between GSTR-3B and GSTR-2A… Read More »