Rectification Rejection: Assessee Directed to Appellate Authority for Full Scrutiny of Records Issue: Whether a rectification rejection order, primarily based on the assessee’s alleged failure to produce E-way bills and other documents, should be set aside on the ground that it was passed without proper scrutiny of records and in violation of natural justice principles,… Read More »
Confiscation and penal proceedings under section 130 can only initiate after completion of process under section 129. Seizure of Goods in Transit: Lack of Reasons and Improper Procedure Leads to Direction for Release Issue: Whether the seizure of goods in transit without assigning legible reasons, failure to issue a notice under Section 129(3) within seven… Read More »
Demand Order Vitiated by Lack of Digital Signature on Preceding Intimation and SCN Issue: Whether a demand order passed under Section 73 is valid if the preceding Form GST DRC-01A (intimation) and the show cause notice (SCN) do not bear the digital signature of the issuing authority, as mandated by Rule 26(3). Facts: Form GST… Read More »
Demand stayed; prima facie case against extended limitation period for SCN issuance under Notifications 9/2023-CT and 56/2023-CT. Issue: Whether the show cause-cum-demand notice issued under Section 73 for the tax period April 2019 to March 2020 on April 30, 2024, is time-barred, given the assessee’s contention that the reliance on Notification Nos. 9/2023-CT and 56/2023-CT… Read More »
Cancellation of GST Registration Without Physical Notice and Personal Hearing Set Aside Issue: Whether the cancellation of GST registration, based on a show cause notice issued only through the GST portal without physical or offline service and without affording a personal hearing, violates the principles of natural justice. Facts: The assessee’s registration was canceled with… Read More »
Denial of ITC Due to Alleged Fraud: Assessee Directed to Appellate Authority for Merits-Based Adjudication Issue: Whether the denial of Input Tax Credit (ITC) to an assessee, based on allegations of fake ITC passed by other firms, without proper consideration of the assessee’s reply to the show cause notice and due service of personal hearing… Read More »
Challenge to GST Circular on Classification and Rates to be Governed by Supreme Court Decision Issue: The legality, validity, and propriety of Circular No. 80/54/2018-GST, dated 31-12-2018, which provides clarifications regarding GST rates and classification of goods. Facts: An instant petition was filed challenging the aforementioned circular. The subject matter of this challenge was already… Read More »
NEW RELIEF FROM GST LATE FEES AND INTEREST ! GST LATEST UPDATE
Improtant GST Case Law 20.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 7 (CGST Act) BKP Media Vision (P.) Ltd. v. Union of India Transfer of leasehold rights in leased land is not “supply” under GST. Click Here Central Goods and Services Tax Act, 2017 9 (CGST Act) Shree Girraj Food Products v.… Read More »
IMPORTANT GST CASE LAW 19.05.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Rule 6 (CGST Act) Sun Automation Ltd. v. Sales Tax Officer Class II Parallel GST Proceedings Barred: State Demand Order Set Aside and Remanded Due to Prior Central Adjudication. State department order set aside and remanded for fresh consideration, taking into account… Read More »