11 IMPORTANT GST CASE LAWS 06.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Jyoti Tar Products (P.) Ltd. v. Deputy Commissioner, State Tax Shibpur Charge WBGST ITC Denial for Supplies from Retrospectively Cancelled Registrations: Matter Remanded for Re-adjudication. Click Here Section 16 Central Goods and Services Tax Act, 2017… Read More »
GST Order uploaded on “additional notices and orders” on GST Portal : Fresh Proceedings Ordered Summary in Key Points: Issue: Was the assessee prejudiced by the placement of the order under the “additional notices and orders” tab on the GST portal, and were their replies and annexures duly considered? Facts: The assessee argued that the… Read More »
Pre-Deposit for Appeal Facilitated :If Bank Accounts are Attached then Bank is directed to transfer 10% of tax demand to the respondent as pre-deposit for filing appeal. Summary in Key Points: Issue: Should the assessee be allowed to make the pre-deposit required for filing an appeal, even though their bank account is subject to a… Read More »
Appeal to be Considered on Merits if Assessee Initialy failed to pre-deposit 20% amount online But Later deposited the Amount Summary in Key Points: Issue: Was the dismissal of the petitioner’s appeal justified due to an inadvertent error in not indicating the pre-deposit amount online, even though the pre-deposit was subsequently made? Facts: The petitioner… Read More »
GST Appeal Delay Condonation due to COVID-19 pandemic : Appellate Authority to Consider Application on Merits Summary in Key Points: Issue: Should the Appellate Authority consider and decide the assessee’s application for condonation of delay in filing an appeal, especially given the challenges faced during the COVID-19 pandemic? Facts: The assessee received a show cause… Read More »
Proceedings Under Section 74 of GST Stayed: Prima Facie Evidence of Fraud Required Summary in Key Points: Issue: Can proceedings under Section 74(1) be initiated without prima facie evidence of wilful suppression, misstatement, or fraud? Facts: The petitioner challenged a show cause notice proposing to invoke Section 74(1), arguing that there was no prima facie… Read More »
GST Orders Quashed: Discount’s Tax Effect Not Considered, Matter Remanded Summary in Key Points: Issue: Did the original and appellate orders adequately address the issue of the tax effect of discounts, and was the assessee given a fair opportunity to present their case? Facts: The petitioners challenged the original and appellate orders, alleging that they… Read More »
Recovery Proceedings Stayed in GST: Assessee’s Belated Reply to be Considered If Recovery Proceeding Has Not Yet Neen Initiated Summary in Key Points: Issue: Should recovery proceedings be stayed and the assessee’s belated reply be considered? Facts: The assessee received a notice for recovery of interest arrears with a reply deadline of July 9, 2024.… Read More »
Writ Petition Dismissed filed for Incorrect data in their GSTR-3B return due to a consultant’s error: Alternative Remedy Available for Challenging GST Demand Summary in Key Points: Issue: Can the assessee challenge a GST demand arising from an inadvertent error in their GSTR-3B return through a writ petition, or should they pursue alternative remedies? Facts:… 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 registration was cancelled. The assessee filed a revocation application, but there was a delay. The assessee was willing to… Read More »