GST CASE LAWS 17.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Rule 28(2) / Section 15(4) In re: Validity of Rule 28(2) & Corporate Guarantee Levy Rule 28(2) and Section 15(4) were upheld as constitutionally valid after reading down the phrase “whichever is higher”; however, retrospective GST levy on corporate guarantees furnished prior… Read More »
The Gujarat High Court has delivered multiple landmark judgments under the CGST Act, 2017 and CGST Rules, 2017, altering corporate tax liability, input tax credits (ITC), and procedural compliance. [1] The major rulings issued by the Gujarat High Court are broken down below by their respective legal applications. 1. Corporate Guarantees & Related Party Valuation… Read More »
Portal-only upload of SCN does not constitute valid service unless acknowledged or replied to. Issue Whether uploading a Show Cause Notice (SCN) or order solely under the “View Additional Notices and Orders” tab on the GST portal constitutes valid and sufficient service under Section 169 of the CGST Act without additional communication or acknowledgment. Facts… Read More »
Pre-deposit for filing GST appeal can be validly discharged using transitioned Electronic Credit Ledger balance. Issue Whether a mandatory pre-deposit for filing a GST appeal under Section 107/112 can be validly discharged by debiting the Electronic Credit Ledger containing transitioned CENVAT credit, despite CBIC instructions prescribing cash payment. Facts Assessee Business: The petitioner, a proprietorship… Read More »
PIL seeking investigation into private tax evasion lacks genuine public interest and locus standi. PIL seeking investigation into private tax evasion lacks genuine public interest and locus standi. Issue Whether a Public Interest Litigation (PIL) filed by a private individual seeking tax investigation and enforcement action against third-party entities is maintainable under Section 132 when… Read More »
Provisional attachment under Section 83 ceases automatically after one year, requiring immediate bank de-freezing. Provisional attachment under Section 83 ceases automatically after one year, requiring immediate bank de-freezing. Issue Whether a provisional attachment of a bank account ordered under Section 83 remains valid or enforceable after the expiry of the maximum statutory period of one… Read More »
SCN under Section 74 lacking specific allegations of fraud, wilful misstatement, or suppression is legally unsustainable and liable to be quashed. Issue Whether a Show Cause Notice (SCN) issued under Section 74 is legally valid when it fails to disclose the foundational jurisdictional ingredients of fraud, wilful misstatement, or suppression of facts with intent to… Read More »
High Courts cannot grant interim protection from arrest while dismissing a pre-arrest bail application. Issue Whether a High Court or Sessions Court, while rejecting an application for pre-arrest bail, has the jurisdiction to grant or extend interim protection from arrest for a specified period. Facts Pre-Arrest Bail Application: The respondent filed an application for pre-arrest… Read More »
GST registration application lacking proof of tenancy or authorization of partnership firm was rightly rejected. Issue Whether the rejection of a GST registration application is valid when the applicant partnership firm fails to produce a valid current rent agreement or authorization demonstrating lawful possession of the premises. Facts Application for Registration: Petitioner 1 (managing partner)… Read More »
Input tax credit claimed within Section 16(5) cut-off cannot be denied as time-barred under Section 16(4). Input tax credit claimed within Section 16(5) cut-off cannot be denied as time-barred under Section 16(4). Issue Whether Input Tax Credit (ITC) for the periods February 2020 and March 2020 can be denied as time-barred under Section 16(4) when… Read More »