IMPORTANT GST CASE LAWS 07.06.2025 SECTION CASE LAW TITLE Brief Summary Citation Relevant Act 2(4) of CGST Act Goyal Trading Co. v. Union of India High Court Bench’s Territorial Jurisdiction for GST Matters Based on Assessee’s Place of Business/Search, Not Just Adjudicating Authority’s Location Click Here Central Goods and Services Tax Act, 2017 2(13) of… Read More »
Demand Order Quashed: Non-Upload of Order on Portal and Lack of Proper Communication Violates Natural Justice Issue: Whether a demand order (DRC-07) and its preceding proceedings are valid if the order is not uploaded on the GST portal or properly communicated to the assessee via email, thereby denying the assessee knowledge of the order and… Read More »
GST Assessment Order Quashed for Lacking Signature and DIN, Remanded for Fresh Assessment Issue: Whether a Goods and Services Tax (GST) assessment order (Form GST DRC-07) is valid if it lacks both the signature of the assessing officer and the Document Identification Number (DIN), and whether such defects can be rectified under Sections 160 and… Read More »
Confiscation Under Section 130 for Excess Stock Invalid; Section 73/74 Proceedings Are Applicable Issue: Whether proceedings for confiscation of goods and vehicles and levy of penalty under Section 130 of the Central Goods and Services Tax Act, 2017 (CGST Act), are maintainable merely on the finding of excess stock, or if such cases should be… Read More »
Demand Order Against Deceased Proprietor Invalid; SCN Must be Issued to Legal Representative Issue: Whether a show cause notice (SCN) and a subsequent demand order issued in the name of an assessee firm, after the death of its sole proprietor, are valid, or if it is a mandatory prerequisite that the SCN be issued to… Read More »
Ex-Parte Demand Order Upheld Against Writ Challenge: Assessee Failed to Respond Despite Reminders, Appeal is the Remedy Issue: Whether an ex-parte demand order, where the assessee claims unawareness of the show cause notice (SCN) due to its upload on the “Additional Notices Tab” and denial of a personal hearing, can be challenged through a writ… Read More »
Writ Petition Dismissed: Second SCN for Larger Fraudulent ITC Network Not Comparable to First SCN for Single Transaction; Appeal is the Remedy Issue: Whether an assessee can challenge a demand order in a writ petition, claiming that the same transaction was the subject of a previous show cause notice (SCN) which was successfully appealed, when… Read More »
Bail Upheld for Accused in ITC Fraud Case; No Misuse of Liberty, No Criminal Complaint Filed Despite Long Investigation Issue: Whether bail granted to a respondent accused of fraudulently availing Input Tax Credit (ITC) and claiming fraudulent IGST refunds should be upheld, given that the respondent had resigned from the accused companies before the GST… Read More »
Service Tax Exemption Denied: Centage Received by Petitioner for Outsourced Construction Services Deemed Taxable, Not Covered by Mega Exemption Issue: Whether a petitioner, who receives “centage” from the government for facilitating the construction of bridges and roads through third-party contractors, is providing direct construction services to the government for non-commercial use, thereby qualifying for exemption… Read More »
GST Assessment Quashed: Ex-Parte Order Based on Unaware Assessee and Demand Exceeding SCN Amount Issue: Whether an ex-parte assessment order creating a tax liability is valid when the assessee claims unawareness of the underlying notices (under Sections 61 and 73) due to lack of intimation, and the demand raised in the order exceeds the amount… Read More »