Appellate Order Dismissing Appeal Ex-Parte Quashed for Natural Justice Violation; Matter Remanded. Issue: Whether an appellate order dismissing an appeal should be quashed if it is passed ex-parte (without notice to the assessee) on a date different from the last scheduled hearing date and lacks proper reasoning, thereby violating principles of natural justice. Facts: The… Read More »
Appeal Rejected for Lack of Condonation Application Set Aside; Assessee Allowed to Rectify Technical Defect. Issue: Whether an appeal filed beyond the initial 90-day limitation period but within the further 30-day condonable period under Section 107 of the CGST/Tamil Nadu GST Act, 2017, can be outright rejected by the Appellate Authority merely because the assessee… Read More »
Demand for Ineligible ITC Quashed: Authorities Failed to Consider Evidence of Physical Movement and Supplier’s Valid Registration. Issue: Whether a demand order denying Input Tax Credit (ITC) can be sustained solely on the ground that the supplier was found to be non-existent or non-operational subsequently to the supply, when the assessee provides evidence of actual… Read More »
GST Registration Cancellation Quashed for Defective SCN and Violation of Natural Justice; Remanded for Fresh Proceedings. Issue: Whether an order cancelling GST registration (and subsequent rejection of its revocation) is valid if the initial show cause notice (SCN) for cancellation lacks particulars, the assessee is denied a proper opportunity to be heard, and relied-upon documents… Read More »
Investment Management Fund Expenses: Factual Determination Needed, Writ Petition Not Maintainable (Appeal Available). Issue: Whether expenses incurred by an Investment Manager on behalf of a Fund, categorized as operational and establishment expenses, should be considered as part of the “investment management fee” (taxable as consideration for supply of services by the Investment Manager to the… Read More »
Stamp Duty Refund for Excess Payment: Rejection Order Set Aside for Lack of Reasoning. Issue: Whether an application for refund of excess stamp duty paid on the registration of a plot of land can be rejected by the revenue authorities in a cryptic manner, without assigning any reasons, especially when the payment resulted from a… Read More »
NEW RELIEF IN GST PAYMENT BY SUPREME COURT OF INDIA ! GST LATEST UPDATE PREDEPOSIT APPEAL
IMPORTANT GST CASE LAWS 23.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 7 (CGST Act) Shashi Ranjan Constructions (P.) Ltd. v. Union of India Transfer of development rights amenable to GST as assessee got right on property after completion post-GST regime. Click Here Central Goods and Services Tax Act, 2017 17(5)(d), 16(1) (CGST… Read More »
I. Special Audit Order Quashed for Lack of Proper Hearing Issue: Whether an order passed after an audit notice and show cause notice under Section 66 of the CGST/DGST Act is valid if the assessee was not afforded a proper hearing and their communications were not considered. Facts: The assessee received an audit notice, followed… Read More »
Pre-deposit for Appeals: Payment Through Electronic Credit Ledger Valid Issue: Whether pre-deposit for filing an appeal under Section 107 of the Central Goods and Services Tax (CGST) Act can validly be made using the Electronic Credit Ledger (ECL) instead of the Electronic Cash Ledger (ECSL). Facts: For the period February 28, 2018, to January 14,… Read More »