GST Appellate Tribunal Website The Goods and Services Tax Appellate Tribunal (GSTAT) has been constituted by the Government of India under section 109 of the Central Goods and Services Tax Act, 2017 to hear appeals against the orders passed by the Appellate or Revisional authorities under sections 107 or 108 of the said Act. The… Read More »
11 IMPORTANT GST CASE LAWS 11.02.2025 Sr No Case Law Title Brief Summary Citation Relevant SectionA AND Act 1 CBIC Instruction No. 02/2025-GST Dated 07.02.2025 CBIC directed department to withdraw appeals filed for wrong calculation of interest & penalty if tax is paid as per Section 128A Click here Central Goods and Services Tax Act,… Read More »
Detention of Goods and Conveyance: Factual Disputes Require Adjudication, Not Writ Intervention Summary in Key Points: Issue: Should the High Court intervene in a writ petition challenging the detention of goods and conveyance when there are disputed questions of fact regarding compliance with Section 129 and the origin of goods? Facts: The petitioner challenged the… Read More »
GST Appeal Stayed: Interim Relief Granted Due to Non-Constitution of Tribunal Summary in Key Points: Issue: Should interim relief be granted to the assessee who is unable to file an appeal due to the non-constitution of the Appellate Tribunal? Facts: The assessee sought to appeal an order passed by the first appellate authority. However, the… Read More »
GST Appeal Stayed: Interim Relief Granted Due to Non-Constitution of Tribunal Summary in Key Points: Issue: Should interim relief be granted to the assessee who is unable to file an appeal due to the non-constitution of the Appellate Tribunal? Facts: The assessee sought to appeal an order passed by the first appellate authority. However, the… Read More »
High Court upheld its order directing separate orders for each assessment year. Summary in Key Points: Issue: Can the adjudicating authority issue a composite order covering multiple assessment years in a case involving tax evasion under Section 74 of the CGST Act, or should separate orders be passed for each year? Facts: The assessee received… Read More »
High Court cannot compel the GST adjudicating authority to decide the case in stages. Summary in Key Points: Issue: Can the High Court direct the adjudicating authority to decide a show cause notice (SCN) under Section 74 of the CGST Act in stages, addressing preliminary objections separately before considering the merits of the case? Facts:… Read More »
GST Demand for Wrongful ITC Availment Set Aside: Technical Error in Claiming CGST/SGST Instead of IGST Summary in Key Points: Issue: Was the demand for wrongly availed Input Tax Credit (ITC) justified when the assessee claimed eligible IGST credit under CGST/SGST instead of IGST? Facts: The revenue authorities imposed a demand, interest, and penalty under… Read More »
GST Refund Allowed to Purchaser on advance payment for a contract that was subsequently cancelled , Credit note not required to be issued by Supplier Summary in Key Points: Issue: Is the assessee entitled to a refund of GST paid on an advance payment for a contract that was subsequently cancelled due to the supplier’s… Read More »
GST Registration Cancellation Revoked on Payment of Dues: Delay in Revocation Application Condoned Summary in Key Points: Issue: Should the delay in filing the application for revocation of GST registration cancellation be condoned? Facts: The assessee’s GST registration was cancelled. The assessee filed a revocation application, but there was a delay. The assessee was willing… Read More »