Writ petition dismissed; Delhi High Court cannot entertain petition if Investigation conducuted by DG Haryana . Issue: Whether the Delhi High Court has jurisdiction to entertain a writ petition challenging demands and deposits made during an investigation conducted by the DG, Gurugram Zonal Unit, Haryana, when the assessee merely has a unit in Delhi. Facts:… Read More »
Trial Court’s Order to Summon a witness from the GST Department Upheld Issue: Whether a trial court’s order allowing a petitioner to summon a witness from the GST Department for the production of GST records related to the petitioner is valid. Facts: The petitioner filed a suit for recovery against another party. The trial court… Read More »
Challenge to Show Cause Notice for Registration Cancellation Dismissed if Assessee filed reply. Issue: Whether a writ petition challenging a show cause notice proposing cancellation of GST registration is maintainable when the assessee has already filed a reply to the notice. Facts: The assessee filed a writ petition against a show cause notice proposing to… Read More »
Title 1: Appeal, Not Writ, Proper Remedy for Disputed ITC Demand. Issue 1: Whether a writ petition is maintainable when an alternate statutory remedy of appeal under Section 112 is available, particularly when challenging orders demanding interest, ineligible ITC, and penalty. Facts 1: A show cause notice was issued to the assessee alleging wrong availment… Read More »
Extended Time Limit for GSTR-3B Filing Allows ITC Claim. Issue: Whether an Input Tax Credit (ITC) denial order, based on the assessee’s failure to file Form GSTR-3B within the originally prescribed time limit for the period 2018-19, can be sustained when the time limit has been subsequently extended under Section 16(5) of the GST Act.… Read More »
Extended Time Limit for ITC Claims Under Finance Act, 2024 Requires Reconsideration. Issue: Whether the petitioner-assessee should be granted an opportunity to respond to a show cause notice regarding delayed filing of GST returns and claiming input tax credit (ITC) for the financial year 2018-19, considering the extension of time limits under Section 118 of… Read More »
14 IMPORTANT GST CASE LAWS 03.03.2025 Section Case Law Title Brief Summary Citation 11 Kerala Khadi & Village Industries Board v. Union of India Exemption from GST cannot be claimed based on pre-GST tax laws. Click Here 14 Firstmove Logistics (P.) Ltd. v. Union of India Revised normative rates can be applied retrospectively. Retrospective Revision… Read More »
Assessment Order Set Aside as Served only on GST portal without Personal delivery Issue: Whether an assessment order is valid when the notice was served solely through the GST portal, without compliance with the prescribed modes of service under Section 169 of the GST Act. Facts: The petitioner, a dealer of exempted groceries and taxable… Read More »
Stay Granted on Appellate Order Due to Non-Constitution of Tribunal. Issue: Whether an assessee can obtain interim relief when aggrieved by a first appellate authority’s order, but unable to file an appeal before the GST Appellate Tribunal due to its non-constitution. Facts: The assessee was aggrieved by an order passed by the first appellate authority.… Read More »
All Contentions to be Addressed by Adjudicating Authority in Fraud/Suppression Cases u/s 74. Issue: Whether an assessee can challenge a show cause notice issued under Section 74 of the CGST/SGST Acts (involving fraud, misstatement, or suppression) directly through a writ petition, arguing that the audit report ignored their submissions and there were no grounds for… Read More »