Remand of SEZ Refund Claims: HC Rebukes Revenue for Disregarding Binding Precedent Issue Binding Precedent: Can an Appellate Authority disregard a binding judgment of another High Court (specifically the Gujarat HC in Britannia Industries) solely because the Revenue has filed an appeal against it in the Supreme Court? Refund Eligibility: Whether an SEZ unit is… Read More »
Delhi HC Quashes “Mechanical” Cancellation of boAt’s GST Registration; Imposes Costs on Revenue Issue Whether a GST registration cancellation order is legally sustainable when it is passed without considering the taxpayer’s detailed reply and documents, without assigning reasons for retrospective effect, and where the Appellate Authority mechanically affirms such an unreasoned order. Facts Petitioner: MS… Read More »
Delhi HC to Decide if GST Refund Limitation is Directory & Validity of Late Deficiency Memos Issue The Delhi High Court has taken up two substantial questions of law that could redefine GST refund litigation: Limitation Period: Whether the two-year limitation period prescribed under Section 54(1) of the CGST Act is mandatory (an absolute deadline)… Read More »
Demand Order Valid Despite Missing Signature if Officer Details are Present Issue: Whether an Order-in-Original (OIO) or demand order issued by the adjudicating authority under the Goods and Services Tax (GST) Act is rendered invalid solely because it lacks the physical signature of the official who passed the order, provided the electronic communication contains… Read More »
A Single SCN Consolidating Multiple Financial Years is Impermissible (Emmanuel Constructions (P.) Ltd. vs. Principal Secretary to the Govt. Finance Department) Issue: Whether the issuance of a single Show Cause Notice (SCN) in Form GST DRC-01, consolidating tax demands and orders across multiple distinct financial years, is legally valid and permissible under the provisions… Read More »
IMPORTANT GST CASE LAWS 27.11.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 16 & 17 Agratas Energy Storage Solutions (P.) Ltd., In re Input Tax Credit (ITC) on GST paid under Reverse Charge Mechanism (RCM) for a 50-year industrial land lease rental for factory construction is blocked under Section 17. The statutory… Read More »
Confiscation Proceedings u/s 130 Cannot Bypass Tax Determination u/s 73/74 Issue Whether the GST authorities can initiate confiscation proceedings under Section 130 (alleging intent to evade tax due to breach of accounts/records requirements) and seize goods/recover amounts directly, without first determining the tax liability through the mandatory adjudication process under Section 73 or 74 of… Read More »
Appellate Order Denying Refund on “Intermediary” Ground Quashed for Lack of Reasoning Issue Non-Speaking Order: Is an appellate order valid if it reclassifies an exporter as an “intermediary” (thereby denying a refund) without scrutinizing the underlying agreements/invoices or recording independent reasons? Power to Remand: Given that the Appellate Authority under GST lacks the power to… Read More »
Writ Petition Dismissed as Technical Plea on Portal Glitch Rejected When Order Was Reasoned on Merits Issue Whether a taxpayer can invoke writ jurisdiction to challenge an appellate order upholding a GST demand solely on the “technical ground” that the GST portal allegedly did not allow the payment of the 10% pre-deposit (Section 107(6)), forcing… Read More »
Composite GST Notice for Multiple Years Invalid; Signature Defect Plea Rejected Issue 1: Validity of Digital Signature on Notices (Section 169) Whether a Show Cause Notice (SCN) and Adjudication Order issued electronically are invalid if they do not bear a physical or visible digital signature, even if they contain a Reference Number (RFN) and are… Read More »