Writ Appeals Dismissed for Non-Exhaustion of Alternate Remedy of Appeal in GST Summary in Key Points: Issue: Whether writ jurisdiction can be invoked to challenge a GST order when an alternate remedy of appeal is available under the GST Act. Facts: The appellant-assessee filed writ petitions challenging an order passed by a GST officer, arguing… Read More »
Condonation of Delay in Application for Revocation of GST Registration Cancellation allowed on Payment of all dues Summary in Key Points: Issue: Whether the delay in filing an application for revocation of GST registration cancellation can be condoned. Facts: The assessee’s GST registration was cancelled. They later filed an application for revocation of cancellation, but… Read More »
Condonation of Delay in Application for Revocation of GST Registration Cancellation allowed on deposit of all outstanding dues Summary in Key Points: Issue: Whether the delay in filing an application for revocation of GST registration cancellation can be condoned. Facts: The assessee’s GST registration was cancelled. They later filed an application for revocation of cancellation,… Read More »
GST Registration Cancellation Revoked for Composition Taxpayer Due to cancellation order incorrectly applied Section 29(2)(c) of the CGST Act, which pertains to regular taxpayers, Summary in Key Points: Issue: Whether the cancellation of a GST registration for a composition taxpayer was valid when the cancellation order was based on a provision applicable to regular taxpayers.… Read More »
21 IMPORTANT GST CASE LAW 24.01.25 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Panacea Biotec Ltd. v. Union of India Matter remanded for adjudication on the correct taxability of the land and building transfer. CLICK HERE Section 7 Central Goods and Services Tax Act, 2017 2 Apoorva Construction Co.… Read More »
Cancellation of GST Registration Revoked Upon Payment of Dues and Late Fees Summary in Key Points: Issue: Whether the cancellation of a GST registration can be revoked when the assessee has failed to file returns within the prescribed time but is willing to pay all outstanding dues and penalties. Facts: The assessee’s GST registration was… Read More »
GST Demand Order Set Aside for Exceeding Scope of Show Cause Notice Summary in Key Points: Issue: Whether a GST demand order is valid if it quantifies an excess demand beyond what was proposed in the show cause notice (SCN). Facts: The assessee challenged a demand order that quantified an excess demand of Rs. 247.32… Read More »
GST Summary Assessment Order Set Aside as the order passed on last minute on the last day of the extended time limit Summary in Key Points: Issue: Whether a summary assessment order passed under Section 64 of the GST Act is valid when it appears to have been made without proper consideration of the assessee’s… Read More »
Profiteering in Real Estate – Remand to Competition Commission of India (CCI) for Reassessment Summary in Key Points: Issue: Whether the methodology used by the National Anti-Profiteering Authority (NAA) and Director General of Anti-Profiteering (DGAP) to determine profiteering in the real estate sector is valid. Facts: The parties involved referred to the case of Reckitt… Read More »
CBIC cautions against fraudsters issuing fake and fraudulent Summons for GST violations Taxpayers can verify online any communication from DGGI or any office of CGST by using the ‘VERIFY CBIC-DIN’ window on the CBIC’s website https://esanchar.cbic.gov.in/DIN/DINSearch In case of suspicion of bogus summons, taxpayers may immediately report to DGGI / CGST formations Posted On: 24… Read More »