Assessment Quashed for Non-Issuance of Pre-SCN Intimation (DRC-01A) for Pre-October 2020 Period Issue Whether an assessment order passed under Section 73 of the CGST Act is valid if the Proper Officer proceeded directly from the scrutiny of returns (Section 61) to the assessment order without issuing the mandatory pre-show cause notice intimation in Form GST… Read More »
Regular Bail Granted in Fake ITC Syndicate Case; Custody Not Justified for Documentary Evidence Issue Whether an accused alleged to be the “key person” behind a syndicate of nine bogus firms issuing goods-less invoices and wrongfully availing Input Tax Credit (ITC) is entitled to regular bail under Section 483 of BNSS, 2023, given that the… Read More »
ITC Denied on Land Lease Rentals for Factory Construction; Section 17(5)(d) Block Applies Issue The core issue is whether a manufacturing company is eligible to claim Input Tax Credit (ITC) on GST paid (under Reverse Charge Mechanism) for long-term annual lease rentals of industrial land used to set up a factory. Specifically, the applicant sought… Read More »
IMPORTANT GST CASE LAW 26.11.25 Section Case Law Title Brief Summary Citation Relevant Act 16 Anjani Seeds and Fertilizers Depo v. State of Gujarat Demand raised due to GSTR-3B/GSTR-2A mismatch was set aside and the matter was remanded for a fresh decision because the adjudicating authority did not consider the petitioner’s reply to the Show… Read More »
Bail Granted in ₹16 Cr GST Fake Invoice Case; Prolonged Custody Violates Article 21 Issue Whether an accused alleged to be the mastermind behind 11 bogus GST firms and involved in wrongful availment/passing of Input Tax Credit (ITC) amounting to ₹16 crore is entitled to regular bail under Section 483 of BNSS, 2023, considering the… Read More »
Unreasoned Appellate Order Echoing Adjudication Without Application of Mind is Invalid Issue Whether an order passed by the Appellate Authority under Section 107 of the CGST Act is legally sustainable if it merely confirms the Adjudicating Authority’s order via a brief conclusion without recording specific reasons, dealing with the grounds of appeal, or analyzing the… Read More »
Recovery Based on GSTR-1 vs 3B Mismatch Remanded; Invoice Cancellation Claim Must be Proven Issue Whether the department can initiate recovery proceedings under Section 79 (via Form GST DRC-01D) for a liability declared in GSTR-1 but not paid in GSTR-3B, when the taxpayer claims the underlying contract did not fructify and invoices were cancelled post-facto,… Read More »
Ex-Parte Order Quashed Due to Consultant’s Oversight; Fresh Hearing Granted Issue Whether an ex-parte adjudication order passed under the GST Act is sustainable when the petitioner failed to file a reply or attend the personal hearing due to an oversight by their previous consultant and lack of direct access to the GST portal, thereby denying… Read More »
Multiple Adjudication Orders for Same Tax Period Invalid; Ex-Parte Orders Remanded for Fresh Consideration Issue Multiple Orders: Whether the GST authorities can pass multiple/separate adjudication orders under Section 73 for the same tax period (2020-21). Natural Justice: Whether ex-parte adjudication orders passed due to the assessee’s failure to file a reply should be set aside… Read More »
Retrospective Cancellation Invalid Without Specific Proposal in SCN; HC Directs Time-Bound Appeal Disposal Issue Validity of Retrospective Cancellation: Can a proper officer cancel a GST registration with retrospective effect if the Show Cause Notice (SCN) issued to the taxpayer did not specifically propose or contemplate such retrospective action? Delayed Adjudication: Can the High Court intervene… Read More »