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 without considering the assessee’s application for condonation of delay and the merits of the appeal. Facts: The assessee’s appeal was rejected by the Appellate Authority as time-barred. The… Read More »
GST Assessment Order Set Aside for Lack of Proper Notice; Matter Remanded with Directions to Deposit 25% of Disputed Tax Issue: Whether the assessment order passed under the GST Act is valid when the assessee was not properly informed of the proceedings and was not given a sufficient opportunity to respond, thereby violating the principles… Read More »
Challenge to GST Show Cause Notice Dismissed; Assessee Directed to File Objections Issue: Whether a writ petition challenging a show cause notice issued under the GST Act is maintainable when the assessee has the alternative remedy of filing objections and participating in the proceedings. Facts: The petitioner challenged a show cause notice issued under Section… Read More »
GST Assessment Order Quashed for Erroneously Treating Registered Dealer as Unregistered Issue: Whether a GST assessment order made under Section 63 (applicable to unregistered persons) is valid when the assessee is a registered dealer and has paid the due taxes. Facts: The assessee, a registered GST dealer, challenged an assessment order passed under Section 63,… Read More »
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 »
Court Directs GST Authorities to Dispose of Application for Voluntary Cancellation of Registration Issue: Whether the court can direct the GST authorities to dispose of an assessee’s pending application for voluntary cancellation of registration. Facts: The assessee filed an application for voluntary cancellation of their GST registration. The application was pending before the Central GST… Read More »
Challenge to GST Registration Cancellation Dismissed; Assessee Allowed to Apply Afresh Issue: Whether a writ petition challenging the cancellation of GST registration is maintainable when the assessee has the option to apply for fresh registration. Facts: The assessee’s GST registration was cancelled. The assessee filed a writ petition challenging the cancellation order. Decision: The court… Read More »
GST Evasion by Charitable Trust, Cum-Tax Benefit Denied u/ r 35 of CGST Rules Issue: Whether a charitable trust operating a marriage hall is liable for GST and penalties for failing to register under GST and attempting to evade tax by misrepresenting receipts as donations. Facts: The assessee, a charitable trust, operated a marriage hall… Read More »
Rectification of GST Orders Allowed for Wrong Availment of Input Tax Credit Issue: Whether taxpayers can rectify orders related to the wrong availment of Input Tax Credit (ITC) under the special procedure provided by Notification No. 22/2024-Central Tax. Facts: Notification No. 22/2024-Central Tax, dated October 8, 2024, allows taxpayers to file applications for rectification of… Read More »
10 IMPORTANT GST CASE LAWS 17.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 S P Singh Constructions P Ltd., In re Mobilization Advance in EPC Contract Treated as Consideration for GST; Time of Supply is Date of Receipt Click Here Section 2 Central Goods and Services Tax Act, 2017… Read More »