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 »
GST Registration Cancellation Revoked: Assessee Allowed to Pay Dues and Apply for Revocation Summary in Key Points: Issue: Should the assessee’s GST registration cancellation be revoked, given their willingness to pay all outstanding dues? Facts: The assessee challenged an order confirming the cancellation of their GST registration. They expressed their willingness to pay all taxes,… Read More »
ITC Denial for Supplies from Retrospectively Cancelled Registrations: Matter Remanded for Re-adjudication Summary in Key Points: Issue: Can Input Tax Credit (ITC) be denied for supplies received from dealers whose registrations were retrospectively cancelled, especially when the transactions were valid at the time of occurrence? Facts: The assessee faced an adjudication order under Section 74… Read More »
6 Important GST Case Law 05.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Act 1 Schloss HMA (P.) Ltd. v. Union of India Matter stayed pending adjudication of whether providing corporate guarantee is a supply. Click Here Section 7 Central Goods and Services Tax Act, 2017 2 B M S Projects v. State… Read More »
Appeal Delay Condoned: Delay was due to notice uploaded on GST portal without proper notification : Appellate Authority to Consider Merits Summary in Key Points: Issue: Should the delay in filing the appeal be condoned, considering the assessee’s explanation for the delay and the Appellate Authority’s power to condone delays beyond the statutory period? Facts:… Read More »
Detained Goods Released on Bond and Bank Guarantee: Factual Dispute Requires Appellate Review Summary in Key Points: Issue: Should the detained goods be released, and was the order under Section 129(3) valid, given the assessee’s arguments about the authority’s power and the factual dispute? Facts: The assessee challenged an order under Section 129(3) demanding Rs.… Read More »
Challenge to Show Cause Notice for Fake Invoices Dismissed: Alternative Remedy Available Summary in Key Points: Issue: Could the petitioner challenge a show cause notice alleging issuance of fake invoices and tax evasion through a writ petition, or was he required to pursue alternative remedies under the GST Act? Facts: The petitioner received a show… Read More »
Ex-Parte Order in GST Treated as Show Cause Notice: Right to be Heard Upheld Summary in Key Points: Issue: Was the ex-parte order valid when the assessee was not served with a show cause notice, violating their right to be heard? Facts: The department passed an ex-parte order under Section 73, imposing tax liability, interest,… Read More »
Refund of GST Paid on Pre-GST Contract Granted Summary in Key Points: Issue: Should the assessee be refunded the GST paid on a contract that was awarded before the implementation of the GST regime? Facts: The assessee was awarded a contract before the GST regime came into effect on July 1, 2017. The State Government… Read More »
Corporate Guarantee to Subsidiary is supply in GST ? : Stay on Order, Matter Listed for Further Consideration Summary in Key Points: Issue: Is providing a corporate guarantee to a subsidiary company considered a supply under GST? If so, is it an intrastate supply or an interstate supply? Facts: The assessee challenged an adjudication order… Read More »