Release of Detained Goods Ordered Upon Compliance with Section 129(1)(a) Despite E-way Bill Absence. Issue: Whether goods detained in transit solely for the absence of an e-way bill, while accompanied by a tax invoice and with both seller and purchaser registered, should be released, and whether the matter warrants further consideration regarding the substantial penalty… Read More »
CBEC Circular Clarifying 1% AIR Duty Drawback for Merchant Exporters is Retrospective from 2008. Issue: Whether CBEC Circular No. 35/2010-Cus. dated September 17, 2010, which clarified the entitlement of merchant exporters to 1% All Industry Rate (AIR) Customs Duty Drawback even if CENVAT was availed, should be applied retrospectively from 2008. Facts: The assessee, a… Read More »
No Prejudice Caused by Non-Issuance of Formal Show Cause Notice When Assessee Was Aware of Case and Contested it. Issue: Whether a demand order is invalid if only a summary of the Show Cause Notice (SCN) was issued along with a complete audit report, instead of a formal SCN, when the assessee was fully aware… Read More »
Anticipatory Bail Not Maintainable for Mere Summons Under Section 70 CGST Act in Bailable Offence. Issue: Whether an application for anticipatory bail is maintainable when the petitioner has only been issued a summon under Section 70 of the CGST Act for obtaining documents and evidence in a bailable offence, and there is no immediate apprehension… Read More »
Denial of Input Tax Credit Without Proper Opportunity of Hearing is Unsustainable. Issue: Whether the ex-parte disallowance of Input Tax Credit (ITC) without providing the assessee a proper opportunity to present their case and books of accounts is valid, especially when there is no evidence of fraudulent activity. Facts: The assessee held a license as… Read More »
IMPORTANT GST CASE LAWS 26.05.2025 Section Case Law Title Brief Summary Citation Relevant Act Stamp Duty Anand Jain v. State of Chhattisgarh Order rejecting application for refund of excess stamp duty paid on land purchase set aside; no reason assigned. Click Here Stamp Duty 2 (CGST Act) Beacon Tiles v. Bidhannagar Municipal Corporation Writ remedy… Read More »
Works Contract Dues: Writ Petition Dismissed for Disputed Facts and Lack of Completion Certificate. Issue: Whether a writ petition under Article 226 of the Constitution of India is maintainable for the recovery of outstanding dues from a works contract, along with the release of earnest money and security deposit, when the Municipal Corporation disputes the… Read More »
Writ Petition Challenging GST Demand Based on Audit Memos Dismissed; Assessee Directed to Avail Appellate Remedy. Issue: Whether a writ petition challenging a demand order passed under Section 74 of the CGST Act (involving fraud, etc.), which arose from multiple audit memos and concerns late fees, wrongful ITC availment, or short payment of tax, should… Read More »
Writ Petition Challenging GST Demand for Fictitious Firms and Fraudulent ITC Dismissed; Assessee Directed to Appellate Remedy. Issue: Whether a writ petition challenging a demand-cum-show cause notice (SCN) and a subsequent Order-in-Original related to allegations of running fictitious firms and fraudulently availing Input Tax Credit (ITC) should be entertained on grounds of lack of jurisdiction… Read More »
Confiscation Order Under Section 130 Challenged: Returnable Notice Issued on Grounds of Delayed Forms, Incorrect Section Invocation, and New Reasons in Appellate Order. Issue: Whether an order of confiscation and penalty under Section 130 of the CGST Act is valid when the initial reason for detention was merely the non-production of bill and e-way bill… Read More »