FM Sitharaman: GST 2.0 Increased E-Commerce Trade by 22% Issue: To highlight the successful initial impact of the Goods and Services Tax (GST) 2.0 rate rationalization on the digital economy, specifically e-commerce trade volumes and overall consumer purchasing power. Facts: The GST 2.0 tax revision and rate reduction measures were announced and implemented effective… Read More »
Bajaj to Tweak KTM, Triumph Range to Meet GST Benefits Issue: Bajaj Auto faces a tax disadvantage on its mid-to-high capacity motorcycle range (KTM and Triumph) because the engine displacement of popular models is slightly above the 350cc threshold, causing them to attract the highest GST slab instead of the concessional rate. Facts: The recent… Read More »
Supreme Court Grants Interim Stay on ₹123 Crore GST Notice to Baazi Games Issue: Whether the Directorate General of GST Intelligence (DGGI) could proceed with a tax demand notice against an online gaming company (Baazi Games) on the ‘full face value of bets’ after the Supreme Court had already reserved its judgment on the… Read More »
IMPORTANT GST CASE LAWS 12.11.2025 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Sec 9 – Levy & Collection V.S. Trading Company (Perumal Vasudevan), In re Product traded as ‘tapioca flour’ was found to be fibrous ‘thippi’ residue from starch extraction. It is classified as starch manufacture… Read More »
Anti-Profiteering Case Dismissed as DGAP Consistently Found No Contravention. Issue Whether anti-profiteering proceedings under Section 171 of the CGST Act should be dropped when the investigating authority (DGAP), despite repeated investigations ordered by higher authorities (NAA/CCI), consistently finds that the taxpayer has not contravened the law. Facts An investigation was initiated against the respondent (assessee)… Read More »
HC Quashes Ex Parte Order; Sole Reliance on Portal Upload is an “Empty Formality”. Issue Whether an ex parte assessment order is legally valid if the Show Cause Notice (SCN) was only uploaded to the “View Additional Notice and Orders” tab on the GST portal (and not the main notices tab), and no personal hearing… Read More »
HC Grants Bail in ₹7.46 Cr GST Fraud Case, Citing Prolonged Custody and Documentary Evidence. Issue Whether an accused in a significant GST ITC fraud case is entitled to regular bail after several months of judicial custody, where the investigation is yet to be adjudicated, no further custodial interrogation is required, and the evidence is… Read More »
Failure to Fix a Date for Personal Hearing Invalidates GST Demand Order; HC Remands. Issue Whether a GST demand order passed under Section 73 (non-fraud) is legally valid if the adjudicating authority failed to fix any date for a personal hearing, and whether a subsequent appellate order dismissing the appeal as time-barred can be sustained.… Read More »
Single Composite GST Show Cause Notice Covering Multiple Years Held Invalid and Quashed. Issue Whether a single, composite Show Cause Notice (SCN) issued under Section 73 of the CGST Act, which covers multiple distinct assessment periods (financial years), is legally valid and can be the basis for passing adjudication orders. Facts The GST authorities issued… Read More »
HC Sets Aside Bail, Rules Arrest Memo with Grounds is Substantial Compliance. Issue Whether a bail order granted by a Chief Judicial Magistrate (CJM) is legally sustainable when it is based on the technical ground that the notice of arrest sent to a relative did not contain the detailed “Grounds of Arrest,” even though the… Read More »