Bombay HC Remands Refund Case; Rule 90(3) Limitation to be Re-examined in light of Darshan Processors Issue Limitation Calculation: Whether the two-year limitation period for filing a GST refund claim under Section 54(3) should be reckoned from the date of the original application (which was rejected via deficiency memo) or from the date of the… Read More »
Writ Petition for “Expeditious Disposal” Cannot be Converted to Challenge Rejection Order; Statutory Appeal is the Remedy Issue Can a petitioner, who initially filed a writ petition merely seeking the expeditious processing of a refund claim, subsequently challenge the rejection order passed during the pendency of that writ via an interlocutory application, or must they… Read More »
Deficiency Memos (RFD-03) Quashed; Application Deemed Complete Upon Filing Requisite Documents. Issue Whether a Proper Officer can issue a Deficiency Memo (Form GST RFD-03) to reject a refund application on the grounds of “non-submission of supporting documents” when the applicant has already filed the application in Form GST RFD-01 along with the statutorily prescribed documents… Read More »
Retrospective Cancellation of GST Registration Invalid if Not Proposed in SCN Issue Whether a GST registration can be cancelled with retrospective effect by the proper officer when the Show Cause Notice (SCN) issued to the taxpayer did not contain any proposal or intent to cancel the registration retrospectively, and whether the officer’s failure to consider… Read More »
Cotton Seed De-Oiled Cake is Exempt from GST; No ITC Available Issue Whether “Cotton seed de-oiled cake” (HSN 23061020), sold by the applicant for use as fish meal, is a taxable supply attracting 5% GST or an exempt supply, and consequently, whether Input Tax Credit (ITC) is admissible on the inward supplies. Facts Applicant: A… Read More »
IMPORTANT GST CASE LAWS 24.11.2025 Section Case Law Title Brief Summary Citation Relevant Act 16 R Gupta Metal Store v. Central Goods and Services Tax Delhi North Writ jurisdiction would ordinarily not be exercised in cases involving fraudulent availment of Input Tax Credit (ITC) due to the need for factual analysis and consideration of voluminous… Read More »
Ex-Parte Order Due to Accountant’s Failure to Intimate SCN Quashed; Matter Remanded. Issue Whether an ex-parte adjudication order should be set aside and remanded for a fresh hearing when the taxpayer failed to reply to the Show Cause Notice (SCN) because their accountant failed to bring the notice to their attention. Facts Period: 2019-20. The… Read More »
GST Demand Quashed for Exceeding SCN Amount; Section 75(7) Violation Issue Whether an adjudication order is legally valid if it confirms a demand (tax, interest, penalty) that is significantly higher than the amount specified in the Show Cause Notice (SCN), thereby violating the statutory mandate of Section 75(7) of the CGST Act. Facts Period: 2020-21.… Read More »
Adjudication Order Quashed as SCN Failed to Specify Date, Time, and Venue for Personal Hearing Issue Whether an adjudication order passed under Section 73 of the GST Act is legally sustainable if the underlying Show Cause Notice (SCN) merely stated that the assessee “may appear” for a personal hearing but failed to specify the actual… Read More »
Madras High Court Remands Matter Due to Computational Errors and Disregard of Proposal to Drop Demand Issue Computational Errors: Whether an adjudication order passed under Section 74 of the GST Act is sustainable when it contains computational errors in the figures adopted for confirming the demand. Contradictory Order: Whether the order is valid if it… Read More »