IGST Remitted Inadvertently Under Wrong Major Head Must Be Appropriated Towards CGST and SGST Liabilities Issue Whether a taxpayer who inadvertently paid its entire tax liability under the IGST head instead of splitting it between CGST and SGST can seek direct adjustment/appropriation of the IGST payment towards CGST and SGST liabilities instead of paying fresh… Read More »
Assessment Order Passed Without Granting Requested Personal Hearing Violates Section 75(4) and Is Void Issue Whether an assessment order confirming tax demands under Section 75 can be sustained when the taxpayer’s explicit request for a personal hearing was denied by the department. Facts The proceedings pertain to the assessment years 2017–18 through 2022–23 under the… Read More »
Section 74 SCN Lacking Specific Reasons and Relied-Upon Documents Is Invalid; Consequential Recovery Quashed Issue Whether a Show Cause Notice issued under Section 74(1) that merely reproduces the statutory text without stating specific reasons or providing relied-upon documents is legally valid, and whether consequential recovery orders and bank account attachments can be sustained. Facts A… Read More »
Reversal of Input Tax Credit Solely Due to Retrospective Cancellation of Supplier’s Registration Without Document Evaluation Is Invalid Issue Whether the reversal of Input Tax Credit (ITC) under Section 73 can be confirmed solely on the ground of retrospective cancellation of the supplier’s registration, without considering the documentary evidence submitted by the purchaser and after… Read More »
Assessment Order Passed Without Issuing Mandatory ASMT-10 Notice Is Void And Quashed Assessment Order Passed Without Issuing Mandatory ASMT-10 Notice Is Void And Quashed Issue Whether an assessment order confirming a tax demand based on return discrepancies and Input Tax Credit (ITC) reversal can be sustained when no prior notice in Form GST ASMT-10 was… Read More »
Supreme Court Issues Notice on Revenue’s Demand for GST on DBFOT Road Construction Toll Rights Supreme Court Issues Notice on Revenue’s Demand for GST on DBFOT Road Construction Toll Rights Issue Whether the right to collect toll granted by NHAI under a DBFOT concession agreement constitutes non-monetary consideration for works contract services under Heading 9954… Read More »
GST CASE LAWS 27.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 CG Tollway Ltd. v. Union of India Notice issued against High Court order holding that VAT precedents on works contracts do not apply to GST disputes under DBFOT concession agreements since GST is a destination-based supply levy. Click Here Central… Read More »
Supreme Court Issues Notice on High Court Order Refusing Condonation of Delay Beyond Section 107(4) Cap Supreme Court Issues Notice on High Court Order Refusing Condonation of Delay Beyond Section 107(4) Cap Issue Whether the limitation period for filing an appeal under Section 107 begins from the date of communication of the order-in-original, and whether… Read More »
Tax Paid Under IGST Head Inadvertently Can Be Appropriated Towards CGST And SGST Dues Directly Issue Whether tax inadvertently paid entirely under the IGST head instead of being split into CGST and SGST can be directly appropriated by authorities towards CGST and SGST liabilities without compelling the assessee to pay fresh dues and seek a… Read More »
Assessment Order Passed Without Granting Requested Personal Hearing Under Section 75(4) Is Void and Set Aside Issue Whether an assessment order confirming tax demand under GST is sustainable when the adjudicating authority fails to grant a personal hearing despite a specific request submitted by the taxpayer under Section 75(4). Facts Tax Period: The dispute pertains… Read More »