Constitutional Validity of GST Arrest Powers Under Section 69 Upheld Following Supreme Court Precedent Issue Whether Section 69 of the Central Goods and Services Tax (CGST) Act, 2017, which empowers designated GST officials to arrest individuals suspected of specified tax offenses, is constitutionally valid. Facts The petitioner filed a writ petition before the Supreme Court… Read More »
ITC Claim Filed for March 2020 on January 4, 2021 is Within Statutory Timelines Issue Whether the petitioner’s Input Tax Credit (ITC) claim for March 2020 can be legally denied under Section 73 on the grounds of late filing, when the corresponding GSTR-3B return was furnished on January 4, 2021. Facts The petitioner, a registered… Read More »
Undisputed Exporter Entitled to IGST Refund Under Rule 96 Despite Omission of Tax Details in Shipping Bills Undisputed Exporter Entitled to IGST Refund Under Rule 96 Despite Omission of Tax Details in Shipping Bills Issue Whether an exporter can be denied an IGST refund under Rule 96 of the CGST Rules for undisputed exports simply… Read More »
Demand and Order Outside Five-Year Limit or Overlapping with State Proceedings Are Void Demand and Order Outside Five-Year Limit or Overlapping with State Proceedings Are Void Issue Issue I (Limitation Period): Whether a Show Cause Notice (SCN) and subsequent Order-in-Original (OIO) under Section 74(1) for FY 2017-18 are time-barred if issued beyond five years from… Read More »
GST CASE LAW 10.07.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 30 Sujoy Paul v. Union of India A cancellation or rejection of GST registration without providing specific particulars in the SCN or giving detailed reasons in the final order violates natural justice. The matter… Read More »
High Court Sets Aside Order Denying Refund Apportionment in the Absence of Specific Prejudicial Rules Issue Whether the revenue authorities can completely deny the petitioner’s claim for apportionment of tax refunds among distinct commercial units solely based on generic procedural guidelines, in the absence of any specific rule under the GST framework that explicitly prohibits… Read More »
Transit Anticipatory Bail Granted For Ten Days to Seek Regular Relief in GST Evasion Case Issue Whether the petitioners are entitled to limited transit anticipatory bail under Section 438 of the Code of Criminal Procedure (or corresponding statutory provisions) to protect them from arrest while traveling to approach the jurisdictional forum in Chennai, following large-scale… Read More »
Partners Personally Liable Under Section 122 For Fake Billing And Fictitious Input Tax Credit Fraud Issue Whether the revenue authorities are legally justified in invoking Section 122 to impose individual personal penalties on the partners of a firm, in addition to the firm’s liabilities, when search findings, electronic records, and voluntary admissions establish their direct… Read More »
Ex-Parte Assessment Order Involving GSTR Mismatches Set Aside And Remanded Due To Timing Differences In Government TDS Reporting Issue Whether an ex-parte assessment order imposing tax, interest, and Section 74 penalties due to variations between GSTR-1/GSTR-3B and Form GSTR-7 can be sustained when the discrepancy arises because government departments report transactions and deposit TDS only… Read More »
Invocation of Section 74 Is Valid on Prima Facie Material but Material Errors Require Remand Invocation of Section 74 Is Valid on Prima Facie Material but Material Errors Require Remand Issue Whether the revenue authorities are legally entitled to invoke the fraud machinery under Section 74 based on the prima facie standard of “where it… Read More »