I. Demand Order Without Opportunity to File Reply and Be Heard is Invalid, Remanded for Fresh Adjudication Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if the assessee was not afforded an opportunity to file a reply to the show cause… Read More »
I. Writ Not Maintainable When Appealable Order Shows Due Consideration and Personal Hearing Issue: Whether a writ petition challenging a summary show cause notice and summary order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is maintainable on the ground that the assessee’s reply was not duly considered,… Read More »
I. Writ Remedy Not Available When Appealable Order Considered Reply and Granted Personal Hearing Issue: Whether a writ petition is maintainable against an order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), when the assessee claims their reply was not considered and no personal hearing was granted, but… Read More »
Refund Withholding Unjustified in Absence of Pending Appeal or Review Against Appellate Authority’s Order Issue: Whether the tax department can indefinitely withhold a refund claim, which has been allowed by the Appellate Authority, merely based on its own internal “opinion” under Section 54(11) of the Central Goods and Services Tax Act, 2017, when no appeal… Read More »
SLP Dismissed: Flavoured Milk Classification Under Tariff Heading No. 0409 9990 Upheld Issue: Whether flavoured milk should be classified and taxed under Tariff Heading No. 0409 9990 (milk and cream, concentrated or containing added sugar or other sweetening matter) or Tariff Heading No. 2202 9930 (other non-alcoholic beverages). Facts: The assessee filed a Special Leave… Read More »
IMPORTANT GST CASE LAWS 31.05.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Rule 11 (CGST Act) Glenmark Pharmaceuticals Ltd. v. Union of India Budgetary support scheme claims can be calculated and filed monthly, despite quarterly disbursal,. Click Here Central Goods and Services Tax Act, 2017 16 (CGST Act), 73 (CGST Act) Charu Overseas (P.)… Read More »
GST SCN upload on portal is insufficient service; order set aside and remanded for fresh notice and speaking order. Issue: Whether merely uploading a summary show cause notice (SCN) on the GST portal constitutes sufficient service, or if other modes of communication (like registered post with acknowledgment) are also required, such that failure to adhere… Read More »
Coercive action on GST demand stayed due to pending Supreme Court challenge on limitation extension notification and non-issuance of full SCN. Issue: Whether coercive action arising from a Summary Show Cause Notice (SSCN) and a subsequent order should be stayed, when the SSCN relies on Notification No. 56/2023-CT, dated December 28, 2023 (extending limitation period… Read More »
Supreme Court stays High Court order quashing a TRU circular on polypropylene bag classification, pending a decision on TRU’s authority to issue clarifications. Issue: Whether a Circular issued by the Tax Research Unit (TRU) of the Central Board of Indirect Taxes and Customs (CBIC), clarifying the classification of goods (specifically polypropylene woven and non-woven bags… Read More »
Writ petition challenging a Section 74 GST order on royalty tax is dismissed due to the availability of an alternate appeal remedy, directing the assessee to file an appeal. Issue: Whether a writ petition directly challenging an Order-in-Original passed under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), which… Read More »