Section 53 of the IBC overrides the statutory first charge of the CGST Act during liquidation. Section 53 of the IBC overrides the statutory first charge of the CGST Act during liquidation. Issue Whether the statutory first charge on property created under Section 82 of the CGST Act, 2017 allows the State Tax Department to… Read More »
Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Issue Whether an input tax credit (ITC) claim can be denied and subjected to interest and a 100% penalty solely because the underlying supplies are not reflected… Read More »
Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Issue Whether a writ petition challenging a Show Cause Notice (SCN) that demands GST on an overseas government construction project is maintainable, or if the… Read More »
GST CASE LAWS 13.07.2026 Here is the structured summary of the GST case laws in the requested tabular format. Section / Rule Case Law Title Brief Summary Citation Relevant Act Section 6 Sri Shekhar Chandra Podder v. Union of India The bar against parallel proceedings under Section 6(2)(b) applies only when CGST and SGST actions… Read More »
Court condones delay to allow appeal on disputed reverse charge tax liability and SCN quantification discrepancies. Issue Whether a small security services provider should be allowed to file a late statutory appeal under Section 107 of the CGST Act when they missed the deadline due to lack of professional advice and the assessment orders involve… Read More »
GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void. GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void. Issue Whether GST show cause notices, assessment orders, and consequential recovery actions (such as bank account freezing) initiated against a deceased proprietor are legally valid,… Read More »
Objective Evidence of Fraudulent Invoices and Missing Physical Deliveries Justifies Blocking of Input Tax Credit under Rule 86A Issue Whether the tax department’s decision to block the petitioner’s Input Tax Credit (ITC) of approximately ₹4.11 crore under Rule 86A of the CGST Rules was legally valid, based on objective “reasons to believe” that the underlying… Read More »
Court Upholds Order Within Limitation and Dismisses Writ Relegating Assessee to Statutory Appeal Issue Issue I (Six-Month SCN Window): Whether the requirement under Section 74 to issue a Show Cause Notice (SCN) at least six months before the final date for passing an Order-in-Original (OIO) is directory or mandatory. Issue II (Natural Justice and Hearing… Read More »
Adjudicating Officer Determining Tax Under Section 74 Is Fully Competent to Impose Consequential Penalties Issue Whether the proper officer adjudicating a tax liability under Section 74 of the CGST Act has the legal competence and jurisdiction to simultaneously impose consequential penalties under Section 122 within the same adjudication order, or if a separate penalty proceeding… Read More »
Court Upholds Extended Limitation for Wrongful ITC and Validates November 2024 Assessment Orders Court Upholds Extended Limitation for Wrongful ITC and Validates November 2024 Assessment Orders Issue Issue I (Extended Period of Limitation): Whether the tax department is justified in invoking the extended period of limitation under Section 74 based on the wrongful availment of… Read More »