GST CASE LAWS 02.06.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 16 Apollo India Services LLP v. State of Maharashtra Click Here An appellate order denying an export refund solely for non-filing of a reply, without recording specific findings on merits, is a non-speaking order… Read More »
General penalty under Section 125 cannot be superimposed when a specific late fee applies for delayed returns. Issue Whether the tax authority is legally justified in imposing a residual general penalty under Section 125 of the GST Act in addition to a specific late fee under Section 47 for the delayed filing of GST returns.… Read More »
Manual GST appeal filing is permissible when Form DRC-07 is unavailable on the common portal. Issue Whether the Appellate Authority can legally reject a taxpayer’s request to file a GST appeal manually in Form GST APL-01 when the portal prevents electronic filing due to the department’s failure to upload the corresponding Form GST DRC-07. Facts… Read More »
Writ petitions are not maintainable against assessment orders when an efficacious statutory appeal remedy exists. Issue Whether a public sector undertaking can bypass the statutory appellate remedy under Section 107 of the GST Act and directly file writ petitions under Article 226 of the Constitution to challenge an assessment order on the ground that it… Read More »
High Court exercises writ jurisdiction to condone a 720-day delay in filing a GST registration appeal. Issue Whether a High Court can exercise its extraordinary writ jurisdiction to condone a substantial delay of 720 days in filing an appeal against the cancellation of GST registration, even though the statutory Appellate Authority has no power to… Read More »
Belated appeal rejection overturned; full tax recovery warrants fresh adjudication to consider taxpayer’s reconciliation reply. Issue Whether a writ court should intervene and set aside an assessment order under Section 73 along with a belated statutory appeal rejection, where the taxpayer asserts that the alleged ITC differences stand fully reconciled through prior reversals and RCM… Read More »
Denying a requested personal hearing despite an explicit checkbox selection violates natural justice and invalidates the assessment order. Issue Whether an assessment order and a subsequent rectification order issued under Section 73 are legally sustainable if the Assessing Officer fails to grant a personal hearing despite the taxpayer explicitly opting for it in their Form… Read More »
GST assessment order passed against a deceased sole proprietor is a nullity and void ab initio. Issue Whether a show-cause notice and subsequent assessment order issued under Section 73 of the CGST/TNGST Act in the name of a deceased sole proprietor are legally valid, or if the proceedings are a nullity due to a fundamental… Read More »
Bail granted as uncorroborated confessions of co-accused are inadmissible at the bail stage. Issue Whether the continuous judicial custody of applicants not named in the initial FIR is legally warranted under Section 69 and Section 132 of the CGST Act, 2017, when the primary evidence connecting them to a pan-India GST fraud consists solely of… Read More »
Repeated deficiency memos cannot block GST refunds; fresh applications inherit the original filing date. Issue Whether the tax department’s repeated issuance of deficiency memos without adjudicating a petitioner’s multiple refund requests is legally sustainable, and whether a fresh refund application can be allowed while protecting the original limitation date under Section 54. Facts Multiple Filings:… Read More »