GST Demand Order Quashed: Unreasoned Order Demonstrates Non-Application of Mind Summary in Key Points: Issue: Was the demand order valid when it was unreasoned and demonstrated a lack of application of mind? Facts: The impugned order under Section 73 followed a show cause notice to which the assessee submitted a detailed response. The order stated… Read More »
IGST and Service Tax Refund Allowed on Ocean Freight: Levy Unconstitutional Summary in Key Points: Issue: Was the petitioner entitled to a refund of IGST and Service Tax paid on ocean freight for natural gas imports? Facts: The petitioner, engaged in electricity generation and distribution, imported natural gas on a CIF basis. They paid IGST… Read More »
Assessee granted opportunity to revoke cancellation of registration upon payment of dues. 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. Decision: Citing Mohanty Enterprises v. Commissioner,… 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… Read More »
Order of cancellation of GST registration upheld due to delay in filing appeal. Summary in Key Points: Issue: Was the rejection of the assessee’s appeal against GST registration cancellation justified due to the appeal being filed beyond the limitation period? Facts: The assessee’s GST registration was cancelled for non-filing of returns for six months. The… Read More »
GST Tax Demand Set Aside: A Summary of SCN cannot replace the SCN required under Section 73(1). Summary in Key Points: Issue: Was the tax demand valid given the lack of a proper show cause notice (SCN), denial of a personal hearing, and lack of proper officer signature on the documents? Facts: A Summary of… Read More »
ITC Allowed Despite Delayed Returns Filed for FY 2017-18: Retrospective Amendment Provides Relief Summary in Key Points: Issue: Was the restriction on availing Input Tax Credit (ITC) within a specific timeframe, imposed by Section 16(4) and Rule 61(5), valid? Was the retrospective amendment of Rule 61(5) also valid? Facts: The petitioner challenged Section 16(4) and… Read More »
15 GST CASE LAWS 01.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Act 1 Metalax Industries v. GST Officer Ward 66 Both DGGI and State GST proceedings could not be carried on simultaneously. Click Here Section 6 Central Goods and Services Tax Act, 2017 2 Blue Moon Cool Systems v. Assistant Commissioner GST… Read More »
Penalty for Goods Detention Quashed: No Show Cause Notice uploaded on GST Portal or Served Physically Summary in Key Points: Issue: Was the penalty imposed for the detention of goods and a vehicle valid when there was a valid e-way bill, no show cause notice, and no justification for detention? Facts: The assessee’s vehicle carrying… Read More »
Detention of Goods: Writ Petition Dismissed, Appeal Remedy Available Summary in Key Points: Issue: Could the assessee challenge the detention of goods and a vehicle in transit via a writ petition at the notice stage under Section 130, arguing that Section 129 should have been applied? Facts: The assessee’s goods and vehicle were detained in… Read More »