Second Provisional Attachment After One Year Expired is Illegal and Without Jurisdiction Issue Whether the GST authorities have the jurisdiction to issue a second provisional attachment order under Section 83 of the CGST Act immediately after the expiry of the first order (which lapsed after one year), effectively extending the attachment on substantially the same… Read More »
GST Demand Order Cannot Exceed SCN Amount; HC Quashes Order in Violation of Section 75(7). Issue Whether an adjudication order (Order-in-Original) is legally sustainable if it confirms a tax demand significantly higher than the amount proposed in the Show Cause Notice (SCN), and whether this violates the statutory mandate of Section 75(7) of the CGST… Read More »
HC Sets Aside Excessive Penalty Imposed Beyond SCN Amount; Directs Reconsideration Limited to Penalty Quantum Issue Whether an adjudicating authority can impose a penalty in the final order that exceeds the amount proposed in the Show Cause Notice (SCN) or the tax determined, and whether such an order violates the mandatory provisions of Section 75(7)… Read More »
Writ Rejected in Bogus Invoicing Case; Cancelled Registration No Excuse for Ignoring Portal Notices Issue Whether a taxpayer can invoke writ jurisdiction to challenge a GST demand order on the grounds of “non-service” because the order was uploaded to the GST portal after their registration was cancelled, especially when they had prior knowledge of the… Read More »
Writ Against Search Dismissed Due to Delay and Existence of Final Order; Liberty Granted to File Appeal Issue Challenge to Search: Can a taxpayer file a writ petition to challenge the validity of an inspection/search (under Section 67) and the authorization (under Rule 139) nearly two years after the event and after a final adjudication… Read More »
IMPORTANT GST CASE LAWS 18.11.2025 Section / Rule Case Law Title Brief Summary Citation Relevant Act Section 9 Mala Sahni Seth v. Delhi Development Authority GST was prima facie not leviable on DDA’s retrospective demand for conversion charges (for freehold conversion of leasehold property), as these charges were considered part of the sale consideration for… Read More »
Anti-Profiteering Proceedings Dropped Against Untraceable Serum Supplier due to Lack of Evidence Issue Whether anti-profiteering proceedings under Section 171 of the CGST Act can be sustained against a supplier when the entity is untraceable, relevant business records are unavailable, and the investigation authority (DGAP) is unable to gather the necessary evidence to compute the profiteered… Read More »
Delhi HC: Prima Facie No GST on Leasehold-to-Freehold Conversion Charges; DDA’s Demand Stayed Issue Whether conversion charges paid to a development authority (like DDA) for converting a property from leasehold to freehold constitute consideration for a taxable service (specifically “agreeing to tolerate an act” or “foregoing future rent”), or if they are part of the… Read More »
Statutory Right to Appeal Trumps Portal Limitations; Manual Filing Permitted. Issue Can a taxpayer be denied their statutory right to file an appeal under Section 107 of the CGST Act simply because the GST portal’s software logic blocks the filing when the “disputed tax” field auto-populates as ‘Nil’ (due to prior payments), even though the… Read More »
Blocking ITC Without Independent “Reasons to Believe” Based on Generic DGGI Alert is Invalid Issue Whether a jurisdictional officer can block a taxpayer’s Input Tax Credit (ITC) under Rule 86A of the CGST Rules solely based on a generic alert from an intelligence wing (DGGI) stating a supplier is non-functioning, without recording independent “reasons to… Read More »