I. GST Demand order set aside due to improper SCN upload and denied personal hearing, even if portal issue was later rectified. II. Challenge to GST limitation extension notifications stayed pending Supreme Court’s decision. I. Demand Order Set Aside Due to Improper SCN Upload and Denied Personal Hearing. Issue: Whether a demand order passed under… Read More »
I. Demand order passed without opportunity to reply to SCN or hearing violates natural justice and requires readjudication. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. Demand Order Passed Without Opportunity to Reply or be Heard Violates Natural Justice. Issue: Whether a demand order issued under Section 73 of… Read More »
I. Demand order passed after considering the assessee’s reply is not subject to High Court interference; direct appeal is the appropriate remedy. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. Demand Order Passed After Considering Reply: Appeal is the Remedy, Not Writ. Issue: Whether a writ petition challenging a… Read More »
Non-filling of E-way bill Part-B, without a finding of tax evasion intent, does not attract Section 129 penalty. Issue: Whether the mere non-filling of Part-B of an e-way bill during transit, without any finding or indication of an intention to evade tax, is sufficient to attract a penalty under Section 129 of the Central Goods… Read More »
Writ petition against GST penalty for alleged fraud is dismissed as appealable, with directions to provide documents to the assessee for the appeal. Issue: Whether a writ petition challenging an order imposing a penalty under the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) should be entertained by the High Court when the… Read More »
Interim relief granted in GST appeal where Tribunal is not constituted, requiring 10% additional deposit for stay. Issue: When an assessee files a writ petition challenging an order of the first appellate authority (under Section 107 of the CGST/WGST Act, 2017) due to the non-constitution of the Goods and Services Tax Appellate Tribunal (GSTAT), whether… Read More »
Notices issued in name of deceased assessee not treated as served on legal heir; Issue: Whether an assessment order imposing tax, interest, or penalty liability on a deceased person, but passed against their legal heir, is valid if the legal heir was unaware of the proceedings and was not given an opportunity of hearing, even… Read More »
I. GST demand order set aside due to lack of pre-consultation notice (DRC-01A), remanding for fresh adjudication with opportunity to be heard. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside Due to Failure to Issue Pre-Consultation Notice (Form GST DRC-01A). Issue: Whether a GST… Read More »
IMPORTANT GST CASE LAWS 27.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 16 (CGST Act) Shree Jagannath Traders v. Chief Commissioner GST & Central Excise Matter remanded for re-adjudication; Ex-parte order rejecting ITC claim set aside as assessee not properly served and had no opportunity to substantiate claim. Click Here Central Goods and… Read More »
GST TDS Mismatch: Rejection of PMT-09 and Demand Order Set Aside for Lack of Proper Opportunity to Assessee. Issue: Whether the rejection of an assessee’s request (via PMT-09) to transfer TDS deposited under an old GSTIN to a new GST registration and the subsequent demand order are valid when the assessee, having undergone CIRP, claims… Read More »