GST Registration Restored as Final Order Exceeded SCN and Cancellation Was Premature. Issue Whether a GST registration cancellation order is legally valid if: The final tax demand determined in the order is significantly higher than the amount proposed in the Show Cause Notice (SCN)? The cancellation is for non-filing of returns for a continuous period… Read More »
“Tapioca Flour” (Thippi) is a Taxable Starch Residue (HSN 2303), Not Exempt Flour (HSN 1106). Issue Whether the product traded as “tapioca flour” (locally known as “thippi”) is correctly classified as exempt manioc (cassava) flour under HSN 1106, or if it is a taxable “residue of starch manufacture” under HSN 2303 1000, and whether the… Read More »
IMPORTANT GST CASE LAW 11.11.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act Section 6 JSW Techno Projects Management Ltd. v. Union of India Writ petition against a show-cause notice (SCN) challenging parallel proceedings under Section 6(2)(b) was dismissed, as the periods involved differed and factual issues needed determination. Non-interference was justified due to… Read More »
Anti-Profiteering Proceedings Terminated After Contractor Voluntarily Pays Residual ITC Benefit. Issue Whether anti-profiteering proceedings under Section 171 of the CGST Act should be continued against a contractor after they have voluntarily paid the remaining (profiteered) amount, as computed by the Director General of Anti-Profiteering (DGAP), to the recipient of the service. Facts An oil PSU… Read More »
10% Penalty Pre-Deposit for GSTAT Appeal is Mandatory; Prior DRC-03 Payments Cannot Be Adjusted. Issue In a penalty-only appeal to the GST Appellate Tribunal (GSTAT), can a taxpayer adjust an amount that was paid “voluntarily” (via Form GST DRC-03) during the initial investigation against the mandatory 10% pre-deposit of the disputed penalty, which is required… Read More »
Appeal Limitation Runs From Date of Email, Not Failed Portal Upload; HC Remands Case. Issue Whether the statutory time limit for filing an appeal under Section 107 of the CGST Act begins from the date an order is passed, or from the date it is actually communicated to the taxpayer, especially when a “portal glitch”… Read More »
Unsigned GST Order Validated by DRC-07 Details; HC Grants Appeal on Separate Natural Justice Breach. Issue Whether a GST Order-in-Original is legally invalid for lacking a signature if it is accompanied by a FORM GST DRC-07 that contains the issuing officer’s details, and whether a subsequent breach of natural justice (in a rectification proceeding) can… Read More »
Defective SCN and No Hearing Vitiate GST Cancellation; HC Quashes Non-Speaking Order. Issue Whether a GST registration cancellation order is legally valid if it is non-speaking (unreasoned), is preceded by a defective Show Cause Notice (SCN) that fails to name the proper officer or set a hearing date, and is passed without affording a personal… Read More »
Retrospective GST Cancellation Invalid if Not Proposed in SCN, and Non-filing of Some Returns Does Not Justify It. Issue Whether a GST registration can be cancelled with retrospective effect (May 2019) when the Show Cause Notice (SCN) did not propose such a retrospective action, and whether non-filing of some returns can be a ground to… Read More »
Blocking ITC in excess of the available ECL balance is illegal and ultra vires Rule 86A. Issue Can the GST department, under Rule 86A, block an amount of Input Tax Credit (ITC) that is more than the credit balance actually “available in” the taxpayer’s Electronic Credit Ledger (ECL) at the time the order is passed?… Read More »