Category Archives: GST

Order Quashed for Violation of Natural Justice: SCN Uploaded in ‘Additional Notices’ Tab Without Personal Hearing; Matter Remanded Subject to Cost ISSUE Whether an adjudication order passed pursuant to a Show Cause Notice (SCN) uploaded solely on the “Additional Notices” tab of the GST portal, without granting a proper opportunity of hearing or noticing the… Read More »

Contradictory Stands by Revenue Quashed: Allegation of “No Business Found” Cannot Co-exist with Demand for Tax Liability for Previous Years; Registration Restored   ISSUE Whether the GST Department can simultaneously sustain two contradictory allegations against an assessee: Cancelling registration on the ground that no business activity was found at the premises (fraud/suppression). Issuing a demand… Read More »

Kerala High Court Rules Section 16(5) as a Non-Obstante Clause; Allows ITC for FY 2017-21 if Returns Filed by Nov 30, 2021   ISSUE Whether the denial of Input Tax Credit (ITC) for the period 2018-19, based on the limitation period prescribed under Section 16(4), is sustainable in light of the subsequently introduced Section 16(5),… Read More »

IMPORTANT GST CASE LAWS 31.12.2025 Relevant Act Section / Topic Case Law Title / Advisory Brief Summary Citation / Source CGST Act, 2017 Section 9 (Levy) N.R. Kulkarni NRK Construction Company v. Union of India For works contracts executed prior to the Pre-GST VAT regime (before 01-07-2017) where payments were made in the GST regime,… Read More »

IMPORTANT GST CASE LAWS 30.12.2025 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 29 (Cancellation) MS Imagine Marketing Ltd. v. Joint Commissioner CGST Appeals II Delhi Cancellation order was quashed as the officer failed to consider the petitioner’s reply, which included relevant rent agreements and returns for the last three… Read More »

Mechanical Cancellation of Registration Set Aside: “Reply Not Considerable” is a Vague Ground; Officer Cannot Demand Documents Already Available on GST Portal ISSUE Whether the Proper Officer can cancel a GST registration by passing a cryptic, templated order stating “reply not considerable” without assigning specific reasons or considering the documents submitted. Whether the tax authorities… Read More »

High Court Quashes Refund Rejection for Inverted Tax Structure; Directs Immediate Refund with Interest Relying on Precedent in Assessee’s Own Case   ISSUE Whether the Revenue authorities can reject a refund claim for accumulated Input Tax Credit (ITC) under the Inverted Duty Structure (Section 54(3)) for the period 2019-2020, when the High Court has already… Read More »

High Court Refuses to Interdict DGGI Summons or Release Seized Goods at Inquiry Stage; Writ Petition Held Premature ISSUE Maintainability: Can a Writ Petition be filed to challenge Summons (Section 70) issued by DGGI during an ongoing inquiry/investigation? Seizure & Arrest: Can the Court direct the release of seized goods or grant protection from arrest… Read More »

Provisional Attachment Upheld: Writ Petition Dismissed for Suppression of Material Facts (DGGI Investigation & Non-Existent Premises); Statutory Remedy u/r 159(5) Must be Exhausted ISSUE Whether a Writ Petition challenging the freezing of a bank account is maintainable when the petitioner conceals material facts regarding an ongoing DGGI investigation and the non-existence of their business premises,… Read More »

Adjudication Against a Dead Person is a Nullity; Section 93 Requires Notice to Legal Representative Before Determining Liability ISSUE Whether the Revenue department can validly pass an order determining tax/penalty liability against a deceased proprietor without issuing a show cause notice to the legal representative, and whether Section 93 authorizes such determination against a dead… Read More »