Category Archives: GST

High Court Orders Lifting of Bank Attachment Conditional on 20% Pre-Deposit; Directs Appellate Authority to Expedite Decision on Pending Appeal Against Rectification Rejection ISSUE Whether a Writ Petition is maintainable when the assessee approaches the Court only after recovery proceedings (bank attachment) have been initiated, despite having a pending statutory appeal. Whether the attachment of… Read More »

December 2025 GST Collections: Modest Growth Amidst Rate Cuts   Total Collections: India’s gross Goods and Services Tax (GST) revenue for December 2025 reached ₹1,74,550 crore, marking a year-on-year growth of 6.1%. Impact of Reforms: The subdued growth rate is attributed to significant tax rate cuts across various sectors that came into effect on September… Read More »

IMPORTANT GST CASE LAWS 02.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16 (ITC Eligibility) Pazhassi Motors v. State of Kerala Assessee is entitled to claim ITC if the return was submitted before the cut-off date contemplated under Section 16(5) (introduced by Finance Act 2024), even if it was… Read More »

Availability of Alternative Remedy: Writ Petition Dismissed as GST Appellate Tribunal (GSTAT) becomes Functional; Assessee Directed to File Statutory Appeal and Make Pre-Deposit   ISSUE Whether a Writ Petition is maintainable against an appellate order on the ground that the GST Appellate Tribunal (GSTAT) is not functional, especially when the Government has subsequently notified the… Read More »

Section 75(4) Mandate: Personal Hearing Must be Granted Before Passing Any Adverse Order, Even if Assessee Did Not Request It   ISSUE Whether the Adjudicating Authority is required to grant an opportunity of personal hearing to the assessee under Section 75(4) before passing an adverse order, even if the assessee has not specifically requested such… Read More »

Violation of Natural Justice: Fixing Date of Personal Hearing on the Same Day as Deadline for Reply is Impermissible; Order Remanded   ISSUE Whether the Adjudicating Authority can fix the date and time of personal hearing on the exact same date and time stipulated for submitting the reply to the Show Cause Notice (SCN). Whether… Read More »

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 »