Petitioner relegated to statutory appeals despite alleged natural justice violation from non-supply of seized files. Issue Whether a taxpayer can bypass the statutory appellate remedy and file a writ petition against final assessment orders on the grounds of violation of natural justice due to the non-supply of seized files, when the department asserts those files… Read More »
Ex-parte GST assessment set aside and remanded to grant the assessee a final opportunity to file its reply. Issue Whether an ex-parte assessment order passed under section 73 can be set aside and remanded via a writ petition on the grounds of natural justice, despite the assessee failing to submit a reply after multiple opportunities… Read More »
Habeas corpus petition succeeds as arrest without mandatory DIN and specified location is declared illegal. Issue Whether the arrest and subsequent judicial remand of the petitioner by the DGGI can be declared a legal detention if the arrest memo omits the location of the arrest and the formal grounds of arrest fail to bear the… Read More »
Cash ledger deposit is not payment to government; interest applies until account is debited. Issue Whether depositing tax amounts into the electronic cash ledger within the due date constitutes a valid payment of GST to the government, or if interest is leviable under section 50 for the delay until the ledger is explicitly debited and… Read More »
Administrative payments to a sub-contractor for managing government health centers do not qualify for GST exemptions. Issue Whether the operational, managerial, and administrative services supplied by an LLP to a public sector undertaking (PSU) for running government health centers qualify as exempt healthcare services by a clinical establishment under Entry 74. Whether these services qualify… Read More »
Supreme Court upholds retrospective GST levy on full stakes for organized online gaming and gambling. Issue Whether the levy of GST on actionable claims arising from organized online gaming, fantasy sports, and casino transactions is constitutionally valid under Article 246A. Whether the 2023 amendments to the CGST Act and Rules—which value the supply on entire… Read More »
GST CASE LAWS 30.5.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Sec 6 Saraswati Spinning and Weaving Mills v. State of Himachal Pradesh Click Here Parallel adjudication by both State and Central GST authorities for the same subject matter and period is statutorily barred. Only the… Read More »
Assessee Entitled To Cash Refund Under GST For Duties Paid Post-Transitional Period Under Advance Authorisation Issue Whether a pharmaceutical manufacturer is entitled to a cash refund of Central Value Added Tax (CVD) and Special Additional Duty (SAD) under Section 142(3) of the Central Goods and Services Tax (CGST) Act, 2017, for duties paid post-implementation of… Read More »
Portal-only upload of notice after GST registration cancellation is invalid, quashing the tax order Issue Whether the State Tax Department can legally sustain a tax assessment order passed under Section 73 when the underlying show cause notice was served solely by uploading it to the GST portal after the taxpayer’s registration had already been cancelled.… Read More »
Written Grounds and Digital Evidence Validate GST Arrests for Fraudulent Input Tax Credit, Denying Bail Issue Whether the arrest of the petitioners by the DGGI for allegedly operating fake firms and passing fraudulent Input Tax Credit (ITC) via goods-less invoices is legally valid under Section 69 of the CGST Act, 2017, read with Section 35… Read More »