GST Demand Quashed due to SCN in “Additional Notices” Tab & Lack of Hearing Issue Whether an adjudication order confirming a GST demand is valid if the Show Cause Notice (SCN) was uploaded to the “Additional Notices” tab (which the taxpayer missed) and the order was passed without a reply or a personal hearing. Facts… Read More »
Endorsement on SEZ Invoices Not Mandatory for Pre-2018 Period; Demand Quashed Issue Whether the GST Department can demand tax and interest for the period July 2017 to March 2018 on the ground that invoices for supplies to SEZ units were not endorsed by the SEZ Authorized Officer, by relying on the amendment to Rule 30… Read More »
I. GST Demand Set Aside: SCN Uploaded to “Additional Notices” Tab & No Hearing Issue Whether a GST demand order passed ex-parte is valid when the Show Cause Notice (SCN) was uploaded to the “Additional Notices” tab (which the taxpayer missed), resulting in no reply being filed and no personal hearing being granted. Facts Period:… Read More »
Blocking of Electronic Credit Ledger (ECL) Quashed; Pre-decisional Hearing & Independent Application of Mind Mandatory Issue Whether the GST Department can validly block the Electronic Credit Ledger (ECL) under Rule 86A without providing a pre-decisional hearing and based solely on generic allegations (borrowed satisfaction) that the supplier is a “bill trader.” Facts The Action: The… Read More »
Canned Pineapple in Syrup is “Processed Food,” not “Fresh Fruit”; Tax Exemption Denied Issue Whether pineapple slices, pineapple tidbits, and fruit cocktails preserved in sugar syrup and packed in vacuum-sealed tin containers fall under the category of “Fresh Fruits” (Entry A-23) of the Bombay Sales Tax Act, 1959, and are thus exempt from tax, or… Read More »
Rule 96(10) Omission Terminates Pending Proceedings: Refund of IGST Allowed Issue Whether the omission of Rule 96(10) of the CGST Rules (which restricted IGST refunds for exporters who imported inputs tax-free) applies retrospectively to abate/quash ongoing proceedings (Summons, SCNs, Appeals) initiated before the omission. Facts The Petitioners: Manufacturer-exporters who had exported goods on payment of… Read More »
Jurisdictional Clash: Can Customs Officers Demand Recovery of IGST Refunds? Issue Jurisdiction: Whether an officer of the Customs Department (specifically Commissioner of Customs, Export) has the jurisdiction to issue a Show Cause Notice (SCN) for the recovery of IGST refunds granted on exports, or if such power lies exclusively with the GST Department. Classification: Whether… Read More »
Important GST case law 12.12.2025 Relevant Act Section Case Law Title Brief Summary Citation Central GST Act, 2017 Section 6 (Cross-Empowerment) Pinnacle Vehicles and Services (P.) Ltd. v. Joint Commissioner, (Intelligence & Enforcement), Kozhikode The jurisdiction of State GST officers to issue authorization and SCN for CGST determination is valid. 6 provides for automatic cross-empowerment of… Read More »
GST Demand for Pre-CIRP Period Quashed; IBC “Clean Slate” Extinguishes Past Dues Issue Whether the GST Department can validly raise a demand under Section 73 for a period prior to the approval of a Resolution Plan (FY 2017-18), once the National Company Law Tribunal (NCLT) has approved the plan under the Insolvency and Bankruptcy Code… Read More »
Negative Blocking of Electronic Credit Ledger (ECL) under Rule 86A held Invalid Issue Whether the GST authorities can invoke Rule 86A to create a “negative balance” (negative blocking) in the Electronic Credit Ledger (ECL) when the actual available credit is insufficient to cover the alleged ineligible amount. Facts Petitioner: A registered taxpayer under CGST/PGST. The… Read More »