Category Archives: GST

ECL Blocking Quashed: High Court Directs Immediate Unblocking to Enable Return Filing, Following ‘K-9 Enterprises’ Ruling ISSUE Whether the blocking of the petitioner’s Electronic Credit Ledger (ECL) by the Revenue authorities, which prevented the filing of GST returns, was sustainable in law, considering the procedural safeguards and the precedent set by the Division Bench. FACTS… Read More »

Differential GST Reimbursement: Karnataka High Court Sets Formula for Transition of Ongoing Works Contracts (KVAT to GST)   ISSUE How should the tax liability be determined for Government works contracts executed during the transition period (pre and post-01.07.2017), and is the contractor entitled to reimbursement/refund of the differential tax burden caused by the shift from… Read More »

IMPORTANT GST CASE LAWS 29.12.2025 Relevant Act Section / Rule Case Law Title / Order Brief Summary Citation / Source CGST Act, 2017 GSTAT (Bench Allocation) Order No. 03/2025 The Government issued an Office Order allocating benches to Technical and Judicial Members of the GST Appellate Tribunal (GSTAT) across India. Members are directed to join… Read More »

Refund of ‘Excess Tax’ (Repaid IGST) Remanded to Adjudicating Authority in Light of Hikal Ltd. Ruling on Rule 96(10) Omission ISSUE Whether the petitioner is entitled to a refund of the amount (IGST + Interest) they had voluntarily repaid to the Department upon an allegation of violating Rule 96(10) (restriction on exporting with payment of… Read More »

Writ Dismissed: Pre-Show Cause Notice Consultation (DRC-01A) Not Mandatory Post-Amendment of Rule 142(1A); Fraud Cases Require Strict Action ISSUE Whether the issuance of a Pre-Show Cause Notice (Pre-SCN) consultation notice (Form DRC-01A) is mandatory before issuing an SCN under Section 74, especially in cases involving large-scale fraudulent availment of Input Tax Credit (ITC). Whether the… Read More »

Empty Part-B of E-Way Bill Due to Technical Glitch Does Not Attract Section 129 Penalty in Absence of Intent to Evade Tax ISSUE Whether a penalty under Section 129(3) of the CGST Act can be imposed for the non-generation of Part-B of the E-way bill (vehicle details) when the omission was caused by a technical… Read More »

High Court Condones Delay and Remands Ex-Parte Order for Fresh Adjudication Subject to Total 25% Pre-Deposit ISSUE Whether the High Court can exercise its writ jurisdiction to remand a case for fresh adjudication when the statutory limitation period for filing an appeal under Section 107 has expired, particularly when the original order was passed ex-parte… Read More »

Demand of Rs. 9.42 Cr Quashed as SCN Proposed Only Rs. 1.71 Cr; Order Exceeding SCN Scope Violates Natural Justice ISSUE Whether an Adjudication Order can confirm a tax demand significantly higher (Rs. 9.42 Crores) than the amount proposed in the Show Cause Notice (Rs. 1.71 Crores). Whether a Writ Petition under Article 226 is… Read More »

Double Jeopardy Avoided: Impugned Order Set Aside Where Demand for Excess ITC Overlapped with a Prior Order Dropping the Same Liability ISSUE Whether an assessing authority can confirm a demand for excess Input Tax Credit (ITC) for a specific tax period (2019-20) when the State Tax Officer has already passed an assessment order for the… Read More »

Demand of Rs. 9.42 Cr Quashed as SCN Proposed Only Rs. 1.71 Cr; Order Exceeding SCN Scope Violates Natural Justice ISSUE Whether an Adjudication Order can confirm a tax demand significantly higher (Rs. 9.42 Crores) than the amount proposed in the Show Cause Notice (Rs. 1.71 Crores). Whether a Writ Petition under Article 226 is… Read More »