Registration can be revoked if the taxpayer files pending returns and pays taxes. Opportunity Granted for Revocation of GST Registration Cancellation Upon Filing of Returns and Payment of Dues Issue: Whether an assessee can be allowed to apply for revocation of cancellation of their GST registration after the registration has been cancelled for non-filing of… Read More »
IGST Refund Allowed Despite PAN Mismatch in Shipping Bill and GST Returns Due to Technical Glitch Issue: Whether an exporter is entitled to an IGST refund when the refund is denied due to a technical glitch in the ICEGATE system, which failed to reflect a correction in the shipping bill despite an amendment made under… Read More »
ITC Mismatch Matter Remanded; Technicalities Not to Deny Legitimate Credit due to mismatch between GSTR-2A and GSTR-3B,; GSTR-9 to be Considered Issue: Whether Input Tax Credit (ITC) can be denied due to a mismatch between GSTR-2A and GSTR-3B, particularly when the time limit for filing returns was not properly notified and when the assessee has… Read More »
ITC Reversal Upheld; Cross-Examination Denied Due to Statements Made in Assessee’s Presence Issue: Whether the petitioners are entitled to cross-examine suppliers when statements denying actual supply were recorded in their presence, and whether the petitioners have discharged their burden of proving receipt of goods to claim Input Tax Credit (ITC). Facts: The petitioners claimed ITC… Read More »
Government Contractor Entitled to Re-Examination of GST Reimbursement Claim; Disbursement Ordered if Eligible Issue: Whether a government contractor is entitled to a direction to release pending amounts for GST reimbursement when the work is completed, certified, and recommended for reimbursement. Facts: The assessee, a government contractor, sought a direction to the respondents to release pending… Read More »
Government Contractor Entitled to GST Refund Due to Regime Change; Authorities Directed to Process Claim Issue: Whether a government contractor is entitled to a refund of additional GST incurred due to the implementation of the GST regime on a contract awarded prior to its implementation. Facts: A contract was awarded to the assessee before the… Read More »
Contractor Not Entitled to Additional GST When Contract Rates Are GST-Inclusive Issue: Whether a contractor can claim GST over and above the quoted rates in a contract with the Kerala Road Fund Board when the contract explicitly states that the rates are inclusive of GST. Facts: The assessee, a contractor, entered into agreements with the… Read More »
13 Important GST Case Law 22.02.2025 Section Case Law Title Brief Summary Citation 17 Sankalp in v. Union of India The constitutional validity of clauses (c) and (d) of Section 17(5) has been upheld. Click Here 29 Harekrishna Sahoo v. State of West Bengal Registration can be restored if the taxpayer pays all outstanding dues.… Read More »
GST Assessment Order Invalidated for Lack of Signature; Fresh Assessment Ordered Issue: Whether a GST assessment order in Form GST DRC-07 is valid if it lacks the signature of the assessing officer. Facts: The petitioner challenged an assessment order dated October 26, 2023, passed by the department, contending that it was invalid due to the… Read More »
GST Appeal Delay Condoned; Appellate Authority to Hear Appeal on Merits Issue: Whether the Appellate Authority erred in rejecting an appeal solely on the grounds of limitation, despite the assessee filing the appeal within the condonable period and demonstrating sufficient cause for the delay. Facts: The assessee filed an appeal under Section 107 of the… Read More »