Important GST Case Laws 14.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 GSTN issued new advisory for GST Registration process GSTN issued an update regarding Aadhaar authentication and GSK visits. Click Here Section Central Goods and Services Tax Act, 2017 2 Saroja Kumar Pani v. Commissioner of Commercial Taxes… Read More »
Refund of Pre-GST (VAT Regime) Taxes Ordered Under Transitional Provisions Issue: Can a taxpayer claim a refund of taxes collected during the pre-GST (VAT) regime that were not refunded under the old system, even after the transition to GST? Facts: The assessee had a pending refund claim from the VAT regime. Part of this amount… Read More »
GST Transitional Issue – Assessee is entitled to relief when errors in the migration of data from the old tax system to the new GST system (ACES-GST) Issue: Whether an assessee is entitled to relief when errors in the migration of data from the old tax system to the new GST system (ACES-GST) resulted in… Read More »
Detention of Goods – Opportunity of Hearing Mandated Before Adjudication Issue: Whether the detention of goods in transit is valid without providing the assessee an opportunity of hearing. Facts: A show cause notice (GST MOV 07) was issued to the assessee regarding the detention of goods and conveyances in transit. The assessee filed a writ… Read More »
Employee Not Liable for GST Offences of Company: SLP Dismissed by Supreme Court Common Facts: Maersk-Denmark, a Danish shipping company, appointed MLIPL as its Steamer agent in India. The petitioner, ‘X’, was the Taxation Manager of MLIPL and held a power of attorney to represent Maersk before tax authorities. An investigation by tax authorities alleged… Read More »
GST Appeal Rejection Set Aside : GST Appeal time is based on Calendar months rather than fixed days. Issue: Whether the appellate authority correctly interpreted the limitation period for filing an appeal under Section 107 of the CGST Act, and whether the rejection of the appeal solely on the ground of limitation was valid. Facts:… Read More »
Jurisdiction Confirmed in GST Fraud Case; Writ Petitions Dismissed Issue: Was the Adjudicating Authority in Kanpur the correct jurisdiction to handle a show cause notice issued by the DGGI in Ahmedabad against the petitioner (a co-noticee) for alleged GST fraud related to clandestine supply of goods? Facts: The petitioner supplied chemicals to buyers who were… Read More »
GST Demand Orders Set Aside for Ignoring Rectification in Next period GSTR 3B and Violating Natural Justice; Matter Remanded Issue: Whether GST demand orders are valid when the revenue fails to consider the assessee’s rectification of excess Input Tax Credit (ITC) claims and denies a proper hearing, thereby violating principles of natural justice. Facts: The… Read More »
GST Demand Order Set Aside for non-consideration of reconciliation report of GSTR 2A with GSTR 3B .; Matter Remanded Issue: Whether a GST demand order issued under Section 73 is valid when it rejects the assessee’s explanation and reconciliation report without providing any reasons. Facts: The assessee claimed sufficient input tax credit (ITC) balance after… 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 »