Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing. Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing. Issue Whether an adjudication order and subsequent demand notice issued under Section 73 are legally sustainable when… Read More »
Voluntary GST payment via DRC-03 during search cannot be challenged as coercive after prolonged silence. Issue Whether tax dues deposited via Form GST DRC-03 during a search operation can be challenged as a coercive recovery through a writ petition after a two-year delay without any contemporaneous complaint. Whether the delayed issuance of an acknowledgment in… Read More »
Kerala High Court Rules GST Returns Filed Before November 30 2021 Entitled To Input Tax Credit Kerala High Court Rules GST Returns Filed Before November 30 2021 Entitled To Input Tax Credit Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) under Section 16(4) of the CGST/KGST Act for the period… Read More »
GST on municipal infrastructure charges is payable under reverse charge without causing double taxation. Issue Whether the applicant is liable to pay GST under the Reverse Charge Mechanism (RCM) on permission, reinstatement, road cutting, and ground rent charges levied by the Goa PWD. Whether the inclusion of a GST component in the PWD’s reinstatement work… Read More »
GST orders issued within the limitation period remain legally valid even if served subsequently. Issue Whether an adjudication order determining tax dues under Section 73(9) becomes time-barred if it is signed within the statutory limitation period but uploaded and served on the GST portal after the expiry of the extended time limit. Whether the statutory… Read More »
GST CASE LAWS 14.07.2026 Here is the structured layout of the Goods and Services Tax (GST) and allied laws case summary, organized in the requested tabular format. Relevant Act Section / Authority Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Sec. 7 Renaatus Projects (P.) Ltd. v. Joint Director, DGGI,… Read More »
Interest on delayed refund runs from the original application date, not the subsequent re-filing. Issue Whether the interest on a delayed GST refund under Section 56 must be calculated from the expiry of 60 days from the date of the original refund application, or whether a subsequent re-filing date forced by an illegal rejection of… Read More »
Section 53 of the IBC overrides the statutory first charge of the CGST Act during liquidation. Section 53 of the IBC overrides the statutory first charge of the CGST Act during liquidation. Issue Whether the statutory first charge on property created under Section 82 of the CGST Act, 2017 allows the State Tax Department to… Read More »
Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Issue Whether an input tax credit (ITC) claim can be denied and subjected to interest and a 100% penalty solely because the underlying supplies are not reflected… Read More »
Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Issue Whether a writ petition challenging a Show Cause Notice (SCN) that demands GST on an overseas government construction project is maintainable, or if the… Read More »