Petition Regarding Electronic Credit Ledger Blocking Disposed as Apprehension Clarified Issue: Whether a writ petition challenging the blocking/debiting of an Electronic Credit Ledger under Rule 86A of the CGST Rules is maintainable when the core apprehension of the assessee regarding an actual debit (rather than merely blocking) is clarified by the department. Facts: An order… Read More »
Writ Petition Not Maintained for Procedural Challenges in ITC Denial When Appellate Remedy Exists Issue: Whether a writ petition challenging demands and penalties related to the alleged issuance of “goods-less invoices” and fraudulent Input Tax Credit (ITC) can be entertained on grounds of procedural irregularities (officer’s authority, lack of pre-consultation, consolidated SCN for multiple years)… Read More »
Writ Petition Not Entertained Due to Assessee’s Lack of Diligence in Responding to Show Cause Notice for Fraudulent ITC Issue: Whether a writ petition challenging an order confirming demand, interest, and penalty for fraudulent Input Tax Credit (ITC) is maintainable when the assessee failed to respond to multiple show cause notices and opportunities for personal… Read More »
Writ Petition Not Maintainable for Factual Disputes in Fraudulent ITC Cases When Appellate Remedy Exists Issue: Whether a writ petition (under Article 226 of the Constitution) is maintainable to challenge a penalty imposed for fraudulent Input Tax Credit (ITC) transactions, when the challenge involves disputed questions of fact regarding the petitioner’s role, the justification of… Read More »
Government Contractors Entitled to GST Reimbursement for Pre-GST Contracts Affected by Regime Change Issue: Whether government contractors who were awarded contracts prior to the implementation of the GST regime (July 1, 2017) are entitled to reimbursement of the additional GST impact on those contracts, especially when the execution of the work was ongoing when GST… Read More »
Assessee Providing Support Services to Overseas Parent Not an Intermediary for IGST Refund Issue: Whether an Indian subsidiary, providing support services to its foreign parent company (which deals with foreign universities and students) for facilitating Indian students’ enrollment in foreign courses, qualifies as an “intermediary” under the Integrated Goods and Services Tax Act, 2017, thereby… Read More »
IMPORTANT GST CASE LAWS 21.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 8 (Compensation to States Act, 2017) Mercedes-Benz India (P.) Ltd. v. Union of India Ground Clearance for motor vehicles for compensation tax levy prior to 26-7-2023 must be considered in laden condition; Notification No. 3/2023-CC (Rate) is prospective. Click Here Goods… Read More »
Compensation Cess on Motor Vehicles: Ground Clearance in Laden Condition for Pre-July 2023 Period Issue: Whether the Compensation Cess of 22% under Sr. No. 52B of the Cess Notification is applicable to motor vehicles for the period September 2017 to July 2022 based on ground clearance in an unladen condition, or if the measurement should… Read More »
Non-Diligence in Checking GST Portal: Assessee Directed to Appeal Despite Wrong Tab Upload Issue: Whether an order passed based on a Show Cause Notice (SCN) uploaded under the ‘additional notices and orders’ tab instead of the ‘notices and orders’ tab on the GST portal, coupled with the assessee’s alleged inability to access the portal and… Read More »
Service of SCN on Wrong Portal Tab and Lack of Hearing Leads to Setting Aside of Order Issue: Whether a show cause notice (SCN) uploaded on the ‘Additional Notices Tab’ of the GST portal, thereby not coming to the knowledge of the assessee, and leading to an order passed without an opportunity of hearing, vitiates… Read More »