Refund Rejection Without Mandatory Notice Form RFD-08 And Hearing Is Void Requiring Procedural Remand Issue Whether the rejection (partial or full) of a GST refund application without issuing a notice in Form GST RFD-08 and without granting a personal hearing violates mandatory statutory procedure and principles of natural justice. Whether a post-decisional hearing at the… Read More »
GSTR-2A Non-Reflectance And Omitted Credit Notes Do Not Automatically Create GST Output Tax Liability Issue Whether Input Tax Credit (ITC) can be disallowed under Section 16 prior to the insertion of clause (aa) solely due to non-reflection of invoices in Form GSTR-2A, where supporting bills of entry and sub-invoices are duly verified. Whether Section 35(6)… Read More »
Consolidated SCN Covering Multiple Years Is Valid But Extended Limitation Requires Specific Proof Of Intent Issue Whether issuing a single consolidated Show Cause Notice (SCN) and Order-in-Original (OIO) covering multiple financial years for tax demands under Section 74 is legally valid. Whether the invocation of the extended period of limitation and imposition of equal penalty… Read More »
Actual Physical Receipt Verification Required To Establish Input Tax Credit Remanding Disputed Supplier Case Issue Whether active GST registration, filing of returns, and bank payments are sufficient by themselves to claim Input Tax Credit (ITC) without proving actual physical receipt/movement of goods. Whether the burden of proof under Section 155 of the CGST/UPGST Act, 2017… Read More »
Absence Of Dependable Transit Proof And Undeclared Goods Justifies Detention And Penalty Under GST Issue Whether the transporter/appellant is entitled to claim the benefit of inter-State transit passage under Sections 7 and 10 of the Integrated Goods and Services Tax (IGST) Act, 2017 when transporting undeclared goods intercepted within a state without reliable identity or… Read More »
Sub-Contracted Marketing Services Constitute Export While Appellate Remand Power Remains Restricted Under GST Issue Whether marketing and business support services supplied by a wholly owned Indian subsidiary to its foreign parent entity under a principal-to-principal Master Services Agreement constitute an “intermediary service” or qualify as an “export of services” under the Integrated Goods and Services… Read More »
GST CASE LAWS 24.10.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 10 Sunny v. Shrawan Kumar Mishra, Assistant Commissioner Alleged diversion of goods based solely on driver statements and minor route deviations—where invoice and e-way bill specify the correct destination state—does not constitute a statutory breach, making detention and penalties legally… Read More »
Departmental Appeal Before Tribunal Involving Disputed Penalty Below Rs 20 Lakh Threshold Is Non-Maintainable Issue Whether a Departmental appeal filed before the GST Appellate Tribunal (GSTAT) against an order setting aside a detention penalty under Section 129 is maintainable when the disputed penalty amount falls below the statutory monetary threshold limit of ₹20 lakhs? Facts… Read More »
Departmental Appeal Dismissed as Disputed Tax Below Statutory Monetary Threshold Under Section 120 Issue Whether a Departmental appeal filed before the GST Appellate Tribunal (GSTAT) is maintainable under Section 120 when the disputed tax amount (excluding interest and penalties) falls below the prescribed monetary threshold limit of ₹20 lakhs? Facts Scrutiny & Initial Demand: Proceedings… Read More »
Dismissal of GST Appeal for Default Is Impermissible and Order Must Be Decided on Merits by Speaking Order Issue Whether the First Appellate Authority can dismiss a GST appeal for non-appearance/default using a cryptic, non-speaking order, or if Section 107 requires the authority to decide the appeal on merits through a reasoned speaking order after… Read More »