Important GST Case Law 20.09.2025 Section Case Law Title Brief Summary Citation 29 Gaurav Auto (India) v. Principal Commissioner of GST, North Delhi Retrospective cancellation of registration without affording an opportunity for a reply to the SCN or a personal hearing is a violation of natural justice and was set aside. Click Here 29 Shiv… Read More »
A rectification application cannot be used to recall an appellate order on merits. Issue Can an appellate order that has been decided on its merits be recalled or set aside by the tax authorities simply because the respondent has filed a Special Leave Petition (SLP) with the Supreme Court, and does Section 161 of the… Read More »
Lack of communication of cancellation order is a valid ground to condone delay. Issue Whether an appeal filed after the statutory limitation period can be admitted by the Appellate Authority when the assessee claims they were not served with the Show Cause Notice (SCN) or the GST registration cancellation order. Brief Facts A law firm,… Read More »
Failure to give proper opportunity of hearing renders the ex-parte order null and void. Issue Whether an ex-parte order under Section 73 of the CGST Act is legally sustainable when the show cause notice provided a personal hearing date before the due date for submitting a written reply, thereby violating the fundamental principle of a… Read More »
Non-communication of an ex-parte order allows the assessee to re-open the proceedings. Issue Whether an ex-parte order passed against an assessee under Section 73 of the CGST Act is valid when the notice was not properly communicated to the assessee through the designated portal tab. Brief Facts An ex-parte order was passed against the petitioner-assessee… Read More »
Refund cannot be withheld based on a stand-alone opinion under Section 54(11) of the CGST Act; a pending appeal is required. Issue Can a GST refund, which was granted to an assessee by an appellate authority, be withheld by the department solely on the basis of a self-generated “opinion” under Section 54(11) of the CGST… Read More »
Business Continuity Over Partnership Disputes: Court Stays GST Suspension Order Issue Whether a GST registration can be suspended without proper investigation and a hearing, particularly when the suspension is based on a complaint alleging unauthorized changes made with forged documents stemming from a dispute between partners. Brief Facts An assessee’s GST registration was suspended after… Read More »
Court Nullifies Retrospective GST Registration Cancellation Due to Lack of Specific SCN and Natural Justice Violation Issue Whether the retrospective cancellation of a Goods and Services Tax (GST) registration is valid when the show cause notice (SCN) did not specifically mention the intention of retrospective cancellation, and the assessee was unable to respond or attend… Read More »
NEW GST Notifications effective from 22.09.2025 SECTION / TOPIC NOTIFICATION / TOPIC TITLE Brief Summary NOTIFICATION NO. RELEVANT ACT Annual Return GSTR-9 Exemption for Small Taxpayers Taxpayers with turnover up to ₹2 crore are now exempt from filing the GSTR-9 annual return, starting from FY 2024-25. Click Here CGST Act, 2017 Refunds Provisional Refunds… Read More »
GST on Renewable Energy Devices Rationalised to 5% to Accelerate India’s Clean Energy Transition Ministry of New and Renewable Energy GST on Renewable Energy Devices Rationalised to 5% to Accelerate India’s Clean Energy Transition Rooftop Solar under PM Surya Ghar: Muft Bijli Yojana to Become Cheaper by ₹9,000–10,500 per 3 kW System Farmers under PM-KUSUM… Read More »