Opportunity Granted for Revocation of GST Registration Cancellation Upon 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, and under what conditions. Facts: The assessee’s GST registration was cancelled. The assessee filed a writ petition seeking a direction… Read More »
Restoration of GST Registration Ordered Upon Payment of Dues Issue: Whether the cancellation of GST registration for non-filing of returns can be revoked when the assessee has paid all outstanding dues and is willing to pay any further dues, including penalties, for the restoration of registration. Facts: The assessee’s GST registration was cancelled due to… Read More »
Challenge to Constitutional Validity of Section 17(5)(c) and (d) of CGST Act Dismissed in Light of Supreme Court Decision Issue: Whether the constitutional validity of Section 17(5)(c) and (d) of the CGST Act, which deals with the apportionment of input tax credit and blocked credits, can be challenged. Facts: The petitioners filed a writ petition… Read More »
8 IMPORTANT GST CASE LAWS 21.02.2025 Section Case Law Title Brief Summary Citation 9 Heritage Foods Ltd. v. Additional Commissioner and Others Flavoured milk is classified under Tariff Heading No. 0402 9990 and attracts 5% GST Click Here 16 Tvl. Arumugasamy Alloy Metal Suppliers v. Deputy State Tax Officer-2 Assessment order reversing input tax credit… Read More »
GST Assessment Order Set Aside for Improper Service of Notice; Assessee Allowed to Reply Issue: Whether a GST assessment order is valid when it is issued without proper service of notice as prescribed under Section 169(1) of the CGST Act, 2017. Facts: An assessment order was issued for the financial year 2018-19. The assessee challenged… Read More »
Input Tax Credit Disallowed for Capital Goods in Transit Under Transitional Provisions Issue: Whether an assessee can claim Input Tax Credit (ITC) for capital goods that were in transit on the appointed date (July 1, 2017) under the transitional provisions of the GST Act, when the duty on those goods was paid before the appointed… Read More »
Penalty for Detention of Goods Upheld Due if assessee had not claimed ownership of the goods within 15 days Issue: Whether the penalty imposed under Section 129 of the GST Act for detention of goods in transit is justified when the assessee failed to take timely action to claim ownership of the goods and provide… Read More »
Provisional attachment of bank accounts is not justified without sufficient material. Issue: Whether the provisional attachment of an assessee’s bank account under Section 83 of the MGST Act is valid when there is no material on record to support the Commissioner’s opinion that the assessee is likely to defeat the demand. Facts: The assessee, a… Read More »
GST Demand Proceedings to be Conducted Separately for Each Year; Reasonable Opportunity of Hearing Granted Issue: Whether the revenue authorities can issue a composite order covering multiple years in GST demand proceedings under Section 74, and whether the assessee should be granted a separate opportunity of hearing for each year. Facts: The assessee received a… Read More »
Refund of pre-deposit is allowed even after 2 years from date of order of allowing appeal. Issue: Whether the rejection of a refund application for a pre-deposit amount made by the assessee during a GST appeal is valid, especially when the appeal was decided in favor of the assessee. Facts: The assessee’s appeal against an… Read More »