I. Demand of ITC Due to Retrospective Supplier Cancellation: Order Set Aside as Supplier’s Cancellation Quashed Issue: Whether a demand for Input Tax Credit (ITC) from an assessee under Section 73 of the GST Act is sustainable when the demand is based solely on the retrospective cancellation of the GST registration of one of the… Read More »
Arrest for Ineligible ITC: Bail Granted Due to Lack of Notice and “Reason to Believe” Issue: Whether an applicant accused of passing on ineligible Input Tax Credit (ITC) without actual supply of goods can be arrested without issuing a prior notice, fulfilling pre-conditions under Section 69 of the CGST Act, or conducting assessment proceedings to… Read More »
I. Special Audit: Order Set Aside for Lack of Proper Hearing, Matter Remanded Issue: Whether an audit order passed under Section 66 of the CGST/DGST Act is valid if the assessee was not granted a proper opportunity of hearing to present its case on merits, despite repeated attempts to communicate with the department. Facts: The… Read More »
ITC on Mall Construction: Functionality Test for ‘Plant’ Status to Allow Credit for Rental Income Issue: Whether Input Tax Credit (ITC) accumulated on the construction of a shopping mall, intended for letting out on rent (which attracts GST on rental income), can be availed by the assessee, particularly challenging the applicability and constitutional validity of… Read More »
Transfer of Development Rights Amenable to GST on RCM Basis Issue: Whether the transfer of development rights by an owner to a developer in exchange for construction services for a multi-storied building, under a development agreement registered prior to GST laws, and where the project was completed after GST came into force, constitutes a “supply… Read More »
I. Demand Order Set Aside Due to Improper SCN Service and Opportunity to Reply Granted. Issue: Whether a demand order issued under Section 73 of the CGST/Delhi GST Act, 2017, should be set aside if the Show Cause Notice (SCN) was uploaded solely on the “Additional Notices” tab of the GST portal, allegedly without coming… Read More »
Rectification of GSTR-1 for Mismatch Allowed for AY 2020-21 Onwards, Extending Circular 183/2022. Issue: Whether an assessee should be allowed to rectify Form GSTR-1 for September 2020 (Assessment Year 2020-21) to correct an address mismatch in an invoice, thereby enabling the recipient to claim Input Tax Credit (ITC), notwithstanding the time limit prescribed in Section… Read More »
IMPORTANT GST CASE LAWS 22.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 2 (IGST Act) IDP Education India Pvt Ltd v. Union of India Assessee providing support services to foreign holding company for Indian students not an intermediary; refund claim of IGST cannot be rejected. Click Here Integrated Goods and Services Tax Act,… Read More »
Legality of GST Limitation Extensions Upheld; Writ Petition Dismissed. Issue: Whether Notification No. 56/2023-CT dated December 28, 2023 (and its corresponding State GST notification, G.O.(Ms) No. 1 dated January 2, 2024), extending the time limit for passing orders under Section 73(9) of the CGST/TNGST Act for Assessment Year 2018-19, are valid and constitutional, or if… Read More »
I. Demand for Ineligible ITC – Order Set Aside for Lack of Personal Hearing; Remanded for Fresh Adjudication. Issue: Whether a demand order raised for availing ineligible Input Tax Credit (ITC) should be set aside if the assessee claims their reply to the show cause notice (SCN) was not furnished (due to an accountant’s error)… Read More »