GST provisional bank attachment ceases automatically after one year per Section 83(2) statutory limit Issue Whether a provisional attachment of bank accounts under Section 83(1) of the CGST Act remains valid beyond a period of one year from the date of the order, or if it ceases to have effect by operation of law under… Read More »
Ex parte GST demand quashed for lack of specific hearing notice before passing final order Issue Whether an adjudication order passed ex parte is legally sustainable when no specific notice for a personal hearing was issued for the date on which the order was actually passed, violating the principles of natural justice. Facts Show Cause… Read More »
Unreasoned order cancelling GST registration for wrongful ITC set aside by High Court Issue Whether an order cancelling GST registration is legally sustainable if it merely states that the “reply is not satisfactory” without providing any reasoning or addressing the specific contentions raised by the taxpayer. Facts Petitioner Profile: The petitioner is a Hindu Undivided… Read More »
Non-speaking cancellation order quashed; suspension upheld pending expedited adjudication on wrongful ITC allegations Issue Validity of Cancellation: Whether a GST registration cancellation order is valid if it fails to discuss the comprehensive reply and documents submitted by the assessee, merely recording a conclusion. Suspension: Whether the interim suspension of registration pending adjudication of an SCN… Read More »
IMPORTANT GST CASE LAWS 04.12.2025 Section / Rule Case Law Title / Ruling Brief Summary Citation Relevant Act Section 7 Laila Nutra (P.) Ltd., In re R&D activity undertaken for the Ministry of AYUSH, where the grant-in-aid provided by CCRAS constituted ‘consideration’, falls within the scope of ‘supply’ in terms of Section 7(1)(a) of the… Read More »
TR-6 challan invalid for import ITC; limitation period applies to re-assessed Bill of Entry Issue Valid Document: Whether a TR-6 challan (used to pay differential IGST post-reassessment) qualifies as a valid document for availing Input Tax Credit (ITC) under Rule 36(1)(d), or if a Bill of Entry is mandatory. Limitation: Whether the time limit for… Read More »
High Court condones appeal delay due to natural justice violation despite statutory bar Issue Whether the High Court can exercise writ jurisdiction to condone a delay in filing a statutory appeal beyond the condonable period when the Appellate Authority dismissed the appeal without a fair hearing (short notice), despite the Appellate Authority lacking the… Read More »
Blocking of electronic credit ledger under Rule 86A cannot exceed available balance at order time Issue Whether the Commissioner or an authorized officer has the power under Rule 86A of the CGST/SGST Rules to block the Electronic Credit Ledger (ECL) by an amount exceeding the actual Input Tax Credit (ITC) available in the ledger… Read More »
GST SCN based on Income Tax evidence valid; AI hallucinated citations require caution Issue Cross-Departmental Evidence: Whether a GST Show Cause Notice (SCN) is valid if it relies primarily on evidence (digital data, statements) seized by the Income Tax Department during a search. AI Citations: Whether an SCN is vitiated if it cites non-existent… Read More »
Solid waste management services provided to Clean Kerala Company Ltd. are exempt from GST Issue Whether the solid waste management services (collection, segregation, disposal) provided by a private company to Clean Kerala Company Limited (CKCL) are exempt from GST under Entry 3B of Notification No. 12/2017-Central Tax (Rate), considering CKCL’s status as a government-owned entity… Read More »