Validity of Arrest and Procedural Safeguards under BNSS 2023 1. The Core Dispute: Technical Omissions vs. Substantive Awareness The DGGI arrested two respondents for allegedly availing fraudulent Input Tax Credit (ITC) totaling approximately ₹16.53 crore (roughly ₹8.26 crore each). The Chief Judicial Magistrate (CJM) initially granted bail based on two procedural flaws: The “Heading” Issue:… Read More »
ITC Relief for FY 2018-19 via Retrospective Statutory Amendments 1. The Core Dispute: Belated Filing and Mismatches The petitioner received a Show Cause Notice (DRC-01) and a subsequent demand order for FY 2018-19. The demand was based on two primary grounds: Section 16(4) Violation: ITC was claimed in a belatedly filed GSTR-3B return. ITC Mismatch:… Read More »
IMPORTANT GST CASE LAWS 05.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16(5) / 16(4) Manoj Kumar Singh v. Principal Commissioner [Amnesty for ITC] Due to the retrospective insertion of Section 16(5) (Finance Act No. 2 of 2024) and Circular No. 237/31/2024-GST, ITC for FY 2017-18 to 2020-21 is… Read More »
Landmark Ruling: Portal-Only Notice is Not “Effective Service” if Taxpayer Doesn’t Respond 1. The Core Dispute: Technical Compliance vs. Substantive Justice The Revenue issued a Show Cause Notice (SCN) by uploading it to the GST portal. When the assessee failed to respond, the officer sent repeated reminders—but only through the same digital mode. Eventually, an… Read More »
Writ Jurisdiction Barred After GSTAT Becomes Functional 1. The Core Dispute: Writ Remedy vs. Statutory Appeal The petitioner challenged a demand order passed under Section 73 (for FY 2019-20) which was subsequently affirmed by the first appellate authority. At the time of filing the writ petition, the Goods and Services Tax Appellate Tribunal (GSTAT) was… Read More »
Case Analysis: SET ASIDE of Adjudication Order due to Procedural Lapses & Lack of Mandatory Personal Hearing 1. The Core Dispute: Mandatory Hearing vs. “Portal-Only” Notice The petitioner-assessee challenged an adverse adjudication order on two primary procedural grounds: The “Hidden” Notice: The Show Cause Notice (SCN) and the final order were uploaded under the ‘Additional… Read More »
Stay on Section 74 SCN: Jurisdictional Challenge Over 1/3rd Land Deduction (2026) 1. The Conflict: Mandatory 1/3rd Abatement for Land The controversy stems from Paragraph 2 of Notification No. 11/2017-Central Tax (Rate), which imposes a mandatory deeming fiction. It requires builders to deduct exactly 1/3rd of the total consideration as the value of land, regardless… Read More »
Assessment Order Deemed Withdrawn: Condonation of Delay in Belated GSTR-3B Returns 1. The Core Dispute: “Best Judgment” vs. Belated Compliance The case involves a registered taxpayer who failed to file GSTR-3B returns for seven months. Following the statutory procedure, the department issued notices under Section 46 and subsequently passed “Best Judgment” assessment orders under Section… Read More »
Landmark Relief on ITC Limitation: Impact of New Section 16(5) and CBIC Circular 1. The Core Dispute: Section 16(2) vs. Section 16(4) The petitioner challenged the denial of Input Tax Credit (ITC) for the second half of FY 2018-19. The credit was availed in October 2019, which the Revenue claimed was beyond the deadline prescribed… Read More »
IMPORTANT GST CASE LAWS 04.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 11 / Exemption Advanced Hair Restoration India (P.) Ltd., In re [Healthcare Exemption] Treatments for Psoriasis, Dermatitis, and Anti-fungal infections are exempt as “Healthcare Services” (Sl. No. 74). However, Hair Transplants solely for aesthetics remain taxable. Click… Read More »