IMPORTANT GST CASE LAWS 31.12.2025 Relevant Act Section / Topic Case Law Title / Advisory Brief Summary Citation / Source CGST Act, 2017 Section 9 (Levy) N.R. Kulkarni NRK Construction Company v. Union of India For works contracts executed prior to the Pre-GST VAT regime (before 01-07-2017) where payments were made in the GST regime,… Read More »
IMPORTANT GST CASE LAWS 30.12.2025 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 29 (Cancellation) MS Imagine Marketing Ltd. v. Joint Commissioner CGST Appeals II Delhi Cancellation order was quashed as the officer failed to consider the petitioner’s reply, which included relevant rent agreements and returns for the last three… Read More »
Mechanical Cancellation of Registration Set Aside: “Reply Not Considerable” is a Vague Ground; Officer Cannot Demand Documents Already Available on GST Portal ISSUE Whether the Proper Officer can cancel a GST registration by passing a cryptic, templated order stating “reply not considerable” without assigning specific reasons or considering the documents submitted. Whether the tax authorities… Read More »
High Court Quashes Refund Rejection for Inverted Tax Structure; Directs Immediate Refund with Interest Relying on Precedent in Assessee’s Own Case ISSUE Whether the Revenue authorities can reject a refund claim for accumulated Input Tax Credit (ITC) under the Inverted Duty Structure (Section 54(3)) for the period 2019-2020, when the High Court has already… Read More »
High Court Refuses to Interdict DGGI Summons or Release Seized Goods at Inquiry Stage; Writ Petition Held Premature ISSUE Maintainability: Can a Writ Petition be filed to challenge Summons (Section 70) issued by DGGI during an ongoing inquiry/investigation? Seizure & Arrest: Can the Court direct the release of seized goods or grant protection from arrest… Read More »
Provisional Attachment Upheld: Writ Petition Dismissed for Suppression of Material Facts (DGGI Investigation & Non-Existent Premises); Statutory Remedy u/r 159(5) Must be Exhausted ISSUE Whether a Writ Petition challenging the freezing of a bank account is maintainable when the petitioner conceals material facts regarding an ongoing DGGI investigation and the non-existence of their business premises,… Read More »
Adjudication Against a Dead Person is a Nullity; Section 93 Requires Notice to Legal Representative Before Determining Liability ISSUE Whether the Revenue department can validly pass an order determining tax/penalty liability against a deceased proprietor without issuing a show cause notice to the legal representative, and whether Section 93 authorizes such determination against a dead… Read More »
Absence of Appellant: Appellate Authority Erred in Deciding on Merits; Should Have Dismissed for Non-Prosecution to Preserve Right of Recall ISSUE Whether the Appellate Authority, upon finding that the appellant failed to appear on the scheduled dates, is justified in deciding the appeal on merits and rejecting it, or whether it should strictly dismiss… Read More »
Wrong PIN Code in E-Way Bill: High Court Quashes Penalty, Terming it a Minor Defect Covered by Circular 64/2018 ISSUE Whether the detention of goods and imposition of penalty under Section 129(3) is sustainable when the sole discrepancy is an incorrect PIN code in the “Ship To” section of the E-way bill (Patna PIN… Read More »
High Court Directs Restoration of Cancelled GST Registration Subject to Filing Returns and Payment of Dues; Limitation for Revocation Relaxed ISSUE Whether the petitioner, whose GST registration was cancelled due to non-filing of returns for six months and who failed to apply for revocation within the statutory time limit on the portal, is entitled to… Read More »