Category Archives: GST

Delay in Seeking Revocation of GST Registration Cancellation Condoned; Application to be Considered on Payment of dues Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned, and under what conditions. Facts: The assessee’s GST registration was cancelled following a show cause notice. The assessee expressed willingness… Read More »

Rejection of Voluntary GST Registration Cancellation Application due to reconciliation Sheet for GSTR 1 and GSTR 3B Set Aside Issue: Whether the rejection of an assessee’s application for voluntary cancellation of their GST registration is valid when the assessee has filed all pending returns up to the date of the application. Facts: The assessee’s application… Read More »

GST Assessment Order Set Aside Due to Retrospective Amendment to Section 16; Matter Remanded Issue: Whether a GST assessment order disallowing Input Tax Credit (ITC) is valid in light of the retrospective amendment to Section 16 of the GST Act, which extended the time limit for claiming ITC. Facts: The assessee challenged an assessment order… Read More »

10 IMPORTANT GST CASE LAW 19.02.2025 Section Case Law Title Brief Summary Citation 2 Raam Autobahn India (P.) Ltd. v. Assistant Commissioner Non-mentioning of a DIN number in an assessment order is grounds for setting it aside.   Click Here   16 Doublelife Rubber Ind. v. Union of India Time limit for availing input tax… Read More »

Refund of Compensation Cess Allowed for Zero-Rated Exports Issue: Whether an exporter of zero-rated goods is entitled to a refund of the compensation cess paid on the inputs used for the exported goods. Facts: The assessee, based in Maharashtra, purchased beverages and paid GST and compensation cess on them. The assessee exported these beverages, claiming… Read More »

 Provisional Attachment of Demat Accounts of Ex-Director Quashed for Lack of Due Process Issue: Whether the provisional attachment of a former director’s demat accounts is valid for GST dues of a company, especially when no proceedings were initiated against the individual. Facts: The petitioner’s demat accounts were attached due to alleged GST dues of a… Read More »

GST Show Cause Notice Challenged due to non consideratsion of reply of pre-consultation notice ; Adjudication Allowed to Proceed with Interim Relief Issue: Whether a show cause notice issued under the GST Act is valid when it is issued after the assessee has already filed a reply to a pre-consultation notice, without considering the reply.… Read More »

GST Show Cause Notice for Commission Income Upheld; Matter Requires Adjudication Issue: Whether a show cause notice issued for alleged short payment of tax on commission income is valid, especially when the assessee claims exemption and contends that their submissions were not properly considered. Facts: The petitioner received commission income and claimed it as an… Read More »

GST Refund Application Restored Despite Assessee’s Failure to Respond to SCN; Cost Imposed Issue: Whether a GST refund application can be restored when it was rejected due to alleged deficiencies, even though the assessee failed to respond to the Show Cause Notice (SCN) and raise their contentions regarding the non-issuance of a deficiency memo (Form… Read More »

Opportunity Granted for Revocation of GST Registration Cancellation Upon Payment of Dues Issue: Whether an assessee can be allowed to file an application for revocation of cancellation of GST registration after the cancellation order has been issued, and under what conditions. Facts: The assessee’s GST registration was cancelled. The assessee filed a writ petition expressing… Read More »