Impugned orders were quashed and goods and vehicles were released: A mere technical breach of not updating the e-way bill with the correct vehicle number, when there was no intention to evade tax, could not justify detention and penalty under Section 129 of the GST Act. Issue Whether the department can seize goods and a… Read More »
Pre-deposit from Electronic Credit Ledger is Valid for GST Appeals An appellate authority is not justified in dismissing an appeal on the grounds that the pre-deposit was made through the electronic credit ledger. The court ruled that the pre-deposit is a valid form of payment and directed the appellate authority to accept it. Issue Whether… Read More »
An assessment order is not legally valid if it exceeds the scope of the show cause notice (SCN). The court ruled that since the assessment order was passed with enhanced figures beyond the scope of the SCN, it was not maintainable. Furthermore, because no detailed SCN was issued, the court directed the assessee to treat… Read More »
Cancellation of GST registration for non-filing of returns can be reversed if the taxpayer rectifies the default, even if the statutory time limit for revocation has expired. The court ruled that if the assessee demonstrates willingness to comply, the authority should consider dropping the cancellation proceedings and restoring the registration. Issue Whether an assessee,… Read More »
Retrospective Cancellation of GST Registration Quashed, Portal to be Opened for Compliance Issue: Whether a High Court can exercise its writ jurisdiction under Article 226 of the Constitution of India to set aside the cancellation of an assessee’s GST registration, even when the statutory appeal period has expired, on the grounds that the cancellation was… Read More »
GST Refund Due: Tax Liability for JDA Does Not Fall on Developer at Time of Agreement Issue: Whether a real estate developer is liable to pay GST on construction services provided to a landowner under a joint development agreement (JDA) at the time the JDA is entered into, or if the tax liability only arises… Read More »
GST Refund Due: Tax Liability for JDA Does Not Fall on Developer at Time of Agreement Issue: Whether a real estate developer is liable to pay GST on construction services provided to a landowner under a joint development agreement (JDA) at the time the JDA is entered into, or if the tax liability only arises… Read More »
IMPORTANT GST CASE LAWS SECTION CASE LAW TITLE / DIRECTIVE Brief Summary Citation Relevant Act Goods and Services Tax Laws N/A Waterproof Products Manufacturers & Traders Welfare Association, In re A PVC raincoat is classified under HSN Heading 392620 as an apparel made of PVC, attracting a GST rate of 18%, not under Heading 620140.… Read More »
Extension of Time Granted for Appeal Following Full Tax Payment. An assessee, despite having a valid legal right to appeal, was granted additional time to file an appeal against an order confirming a tax demand, a penalty, and interest, as the entire tax amount had already been paid, and there was no violation of natural… Read More »
Writ Petition Not Maintainable When Statutory Appeal is Available and Already Invoked. A writ petition challenging an adjudication order is not maintainable when the assessee has an alternative and effective statutory remedy of appeal, especially when the assessee has already initiated the appeal process. Issue Whether a writ petition is the appropriate remedy to challenge… Read More »