CESS DEMAND QUASHED: LATE GSTR-9 VALID IF FILED BEFORE OCT 2023 AMENDMENT; REVENUE NEUTRALITY APPLIES ISSUES Validity of Late GSTR-9: Whether a GSTR-9 (Annual Return) filed belatedly on 28.08.2023 can be ignored by the Revenue relying on the amendment to Section 44 (which restricts late filing) that came into effect subsequently on 01.10.2023. Revenue… Read More »
Jurisdiction for Interest on Delayed IGST Refund: High Court Directs GST Appellate Authority to Adjudicate Claim After Petitioner Diligently Pursued Remedy Before Customs Forum ISSUE Whether a petitioner, who diligently pursued a claim for interest on delayed IGST refund before the Customs Authorities (along with drawback interest) only to be told at the appellate… Read More »
Clean Slate Principle: GST Department Cannot Raise Fresh Demands for Past Periods After NCLT Approves Resolution Plan; Claims Extinguished ISSUE Whether the GST Department can issue demand orders and seek recovery of dues for a period prior to the approval of an Insolvency Resolution Plan, especially when the Department had already participated in the… Read More »
Refund of Excess Recovery: High Court Orders Refund of Amounts Recovered in Excess of Statutory Pre-Deposit (30%); Recovery Proceedings Deemed Stayed on Payment of Pre-Deposit ISSUE Whether the GST Authorities are entitled to retain the entire tax amount recovered from an assessee during the pendency of an appeal, or if they are obligated to… Read More »
High Court Refuses to Quash FIR in GST Fraud Case: Allegations of “Paper Transactions” and Non-Existent Firms Disclose Cognizable Offence; Trial Court is Appropriate Forum ISSUE Whether the High Court should exercise its inherent jurisdiction under Section 482 of CrPC to quash an FIR alleging GST fraud (fake invoices/wrongful ITC) at the pre-trial stage,… Read More »
High Court Orders Lifting of Bank Attachment Conditional on 20% Pre-Deposit; Directs Appellate Authority to Expedite Decision on Pending Appeal Against Rectification Rejection ISSUE Whether a Writ Petition is maintainable when the assessee approaches the Court only after recovery proceedings (bank attachment) have been initiated, despite having a pending statutory appeal. Whether the attachment of… Read More »
December 2025 GST Collections: Modest Growth Amidst Rate Cuts Total Collections: India’s gross Goods and Services Tax (GST) revenue for December 2025 reached ₹1,74,550 crore, marking a year-on-year growth of 6.1%. Impact of Reforms: The subdued growth rate is attributed to significant tax rate cuts across various sectors that came into effect on September… Read More »
IMPORTANT GST CASE LAWS 02.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16 (ITC Eligibility) Pazhassi Motors v. State of Kerala Assessee is entitled to claim ITC if the return was submitted before the cut-off date contemplated under Section 16(5) (introduced by Finance Act 2024), even if it was… Read More »
Availability of Alternative Remedy: Writ Petition Dismissed as GST Appellate Tribunal (GSTAT) becomes Functional; Assessee Directed to File Statutory Appeal and Make Pre-Deposit ISSUE Whether a Writ Petition is maintainable against an appellate order on the ground that the GST Appellate Tribunal (GSTAT) is not functional, especially when the Government has subsequently notified the… Read More »
Section 75(4) Mandate: Personal Hearing Must be Granted Before Passing Any Adverse Order, Even if Assessee Did Not Request It ISSUE Whether the Adjudicating Authority is required to grant an opportunity of personal hearing to the assessee under Section 75(4) before passing an adverse order, even if the assessee has not specifically requested such… Read More »