IMPORTANT GST LAWS 21.11.2025 Section of Act Case Law Title Brief Summary Citation Relevant Act Section 9 Srikanth Industries, In re A pack of ‘Mixed Talimpu Dinusulu’ (Channa dal, Urad dal, Mustard seeds, Jeera), where each component attracts 5% GST under different HSN codes, constitutes a mixed supply. Classification must follow the item attracting the… Read More »
IMPORTANT GST CASE LAWS 20.11.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Oil and Natural Gas Corporation Ltd., In re Minimum Guaranteed Off-take (MGO) charges retained for short-lifting of natural gas constitute compensation for breach of contract, not consideration for tolerating an act. Hence, these MGO charges are not liable to… Read More »
Assessment Quashed for Non-Issuance of DRC-01A (Pre-Oct 2020); Rule 142(1A) Was Mandatory. Issue Whether a GST assessment order is legally valid if the Proper Officer failed to issue the pre-show cause notice intimation in Form GST DRC-01A for a tax period prior to 15.10.2020, and whether the amendment to Rule 142(1A) (making the form directory)… Read More »
Penalty for Detained Goods Must Be Under Section 129(1)(a) When Registered Owner Comes Forward Issue Whether the penalty for goods detained in transit should be calculated under Section 129(1)(a) (applicable when the owner comes forward) or under Section 129(1)(b) (applicable when the owner does not come forward), specifically when the goods are accompanied by a… Read More »
Writ Remedy: Delayed Appeal Permitted on Condition of 25% Pre-Deposit; Rectification Order Doesn’t Reset Limitation Issue Whether a taxpayer can be permitted to file a statutory appeal against an assessment order after the expiry of the limitation period, particularly when the delay was occasioned by pursuing a rectification application that resulted in a partial reduction… Read More »
HC Relegates Fraudulent ITC Case to Statutory Appeal; Writ Jurisdiction Declined Due to Complex Facts. Issue Whether a High Court should exercise its extraordinary writ jurisdiction under Article 226 to adjudicate a GST demand order involving complex allegations of fraudulent Input Tax Credit (ITC) and non-existent suppliers, or if the petitioner must exhaust the alternative… Read More »
Amount Deposited Under Protest During Investigation Can Be Adjusted Towards Mandatory Pre-Deposit for Appeal Issue Whether an amount deposited by a taxpayer “under protest” during the course of an investigation (specifically relating to IGST refund on exports against an Advance Licence) can be utilized and adjusted towards the mandatory 10% pre-deposit required under Section 107(6)… Read More »
Ex-Parte GST Order Remanded for Fresh Hearing; Challenge to Limitation Extension Notifications Kept Alive Issue Whether an ex parte adjudication order passed by the Sales Tax Officer is sustainable when the assessee failed to file a reply or appear for a personal hearing, and whether the High Court should intervene to provide a fresh opportunity… Read More »
GST Order Without Personal Hearing Remanded, But Petitioner Must Deposit 100% Tax Due to Delay Tactics. Issue Whether an adjudication order passed without granting a personal hearing (despite a reply being filed) should be set aside, and if so, whether strict conditions for pre-deposit can be imposed on the petitioner for unnecessarily prolonging litigation by… Read More »
Non-Submission of Latest GSTR-3B Before Bid Deadline is a Material Deviation; Rejection of Tender Bid Upheld Issue Whether the failure of a bidder to upload the “latest” GSTR-3B return (specifically for the month immediately preceding the bid submission) by the tender submission deadline constitutes a “material deviation” under the Rajasthan Transparency in Public Procurement Rules,… Read More »