Delay in GST Registration Revocation Application Condoned; Application to be Considered Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned under Rule 23 of the Odisha Goods and Services Tax (OGST) Rules. Facts: The assessee’s GST registration was cancelled. The assessee filed an application for revocation… Read More »
GST Registration Valid; Co-Owner Consent Not Required for Proof of Principal Place of Business Issue: Whether a GST registration is valid when a co-owner of the property, used as the principal place of business, did not provide consent for the registration. Facts: The petitioner and the husband of respondent-5 were co-owners of a property. Respondent-5… Read More »
ITC disallowance for delayed GSTR-3B filing can be rectified within 6 months. ITC Disallowance Due to GSTR-3B Delay; Assessee Directed to Comply with Rectification Circular Issue: Whether the assessee, whose Input Tax Credit (ITC) was disallowed due to a delay in filing the GSTR-3B return for the Assessment Year 2018-19, can claim the ITC in… Read More »
14 Important GST Case Law 25.02.2025 Section Case Law Title Brief Summary Citation 16 Mehul Mamgain v. Union of India A writ petition cannot be filed to address a private grievance regarding ITC claims. Writ can not be filed by Supplier to Audit ITC Claim of Recipient if Payment not made to him Click Here 16… Read More »
Garnishee Order Set Aside Due to Lack of Prior Notice to the Assessee and Payment of Tax Issue: Whether a garnishee order issued to an assessee’s bank is valid when it is issued without prior notice to the assessee and the tax demand has been duly paid. Facts: A garnishee order was issued to the… Read More »
Demand Order Quashed; Matter Remanded for Consideration of Assessee’s Reply Issue: Whether a demand order is valid when the assessing authority fails to consider the assessee’s reply to the show cause notice. Facts: The assessee, engaged in event management services, received a notice in DRC-01 with a personal hearing due to discrepancies found during scrutiny… Read More »
Transitional ITC Refund and GSTR-3B Rectification Allowed Due to GST Portal Glitches Issue 1: Whether the assessee should be allowed to rectify GSTR-3B for the period July-November 2017 to claim transitional Input Tax Credit (ITC) that could not be availed due to technical glitches. Issue 2: Whether the assessee is entitled to a refund of… Read More »
GST Assessment Order Invalidated for Lack of Signature; Fresh Assessment Allowed Issue: Whether a GST assessment order in Form GST DRC-07 is valid if it lacks the signature of the assessing officer. Facts: The assessee challenged an assessment order, contending that it did not contain the signature of the assessing officer. The revenue admitted the… Read More »
Refund of IGST Paid on Ocean Freight Allowed Despite Limitation Period Due to Unconstitutional Levy Issue: Whether a refund of Integrated Goods and Services Tax (IGST) paid on ocean freight under an unconstitutional levy can be granted despite the refund claim being filed beyond the limitation period prescribed under the GST Act. Facts: The assessee… Read More »
Demand Order Set Aside for Lack of Proper Show Cause Notice Issue: Whether a demand order passed under Section 73 of the AGST Act is valid when there was no proper and prior show cause notice issued as prescribed under Section 73(1) of the AGST Act. Facts: The assessee challenged an order passed under Section… Read More »