GST CASE LAW 27.05.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 5 NE Ferro and Alloys (P.) Ltd. v. Union of India Writ petition challenging the vires of Board circulars was dismissed as alternate statutory appellate remedies exist and substantial incriminating material was found during search. 2026 Click Here Central Goods and… Read More »
State rectification order raising a new demand without a personal hearing is legally unsustainable. Issue Whether a tax authority has the jurisdiction under Section 161 of the GST Act to issue a rectification order that increases a taxpayer’s liability beyond the original Show Cause Notice (SCN) without affording a mandatory personal hearing or considering submitted… Read More »
Onerous bail condition demanding a security bond equal to undetermined tax and penalty is legally unsustainable. Issue Whether a bail condition requiring an accused to furnish a security bond equal to the total amount of alleged fraudulent input tax credit and penalties is legally sustainable when the actual tax liability has not yet been formally… Read More »
Writ petition is not maintainable as an alternate efficacious statutory appeal remains available before the functional GST Tribunal. Issue Whether a writ petition under Article 226 of the Constitution can be entertained to challenge an Order-in-Appeal when a functional GST Appellate Tribunal is available and the statutory limitation period for filing an appeal has not… Read More »
Best-judgment assessment stands deemed withdrawn automatically once a non-filer subsequently furnishes valid tax returns. Issue Whether a best-judgment assessment order and its consequential recovery proceedings can legally survive after a non-filer subsequently files the outstanding returns with applicable tax, interest, and late fees under Section 62(2) of the CGST/APGST Act. Facts The Assessment: The petitioner-assessee… Read More »
Adjudication orders must be held in abeyance when portal glitches stall pending second tax appeals. Issue Whether a tax authority can legally enforce an adverse adjudication order under section 74 based on alleged credit ineligibility while the taxpayer’s statutory second appeal is stalled due to technical portal glitches, and whether the revenue can bypass mandatory… Read More »
Retrospective GST cancellation based on a vague, fact-free show-cause notice is legally unsustainable. Issue Whether the tax department can legally cancel a taxpayer’s GST registration retrospectively based on undisclosed field-visit findings and a vague Show Cause Notice (SCN) that lacks case-specific facts, particulars, or any prior intimation of retrospective action. Facts The petitioner, a registered… Read More »
Highway road construction under a DBFOT agreement is a taxable service with toll rights serving as non-monetary consideration. Issue Whether highway construction services executed under a Design-Build-Finance-Operate-Transfer (DBFOT) model constitute a taxable works contract under GST when the consideration received from NHAI is non-monetary (the exclusive right to collect toll) rather than cash. Whether the… Read More »
State GST authority cannot pass a parallel tax order if Central GST proceedings are already pending. Issue Whether a State GST Authority has the legal jurisdiction under Section 6 of the CGST/DGST Act to issue a Show Cause Notice and pass an adjudication order for a tax period when a Central GST Authority has already… Read More »
Writ petition is dismissed as an alternate efficacious statutory appeal exists for challenging reasoned GST evasion orders. Issue Whether a writ petition under Article 226 of the Constitution of India can be maintained to challenge a reasoned GST adjudication order when an alternate, efficacious statutory appeal is available under Section 107 of the CGST Act.… Read More »