Amounts recovered under a withdrawn assessment order must be verified and refunded to the taxpayer. Issue Whether the revenue authorities are legally required to refund tax amounts forcefully recovered from a taxpayer if the underlying assessment order is subsequently withdrawn by the assessing authority and no credit has been given to the taxpayer’s account. Facts… Read More »
Writ petition cannot be entertained when a statutory appeal to the Appellate Tribunal is available. Issue Whether a taxpayer can invoke the extraordinary writ jurisdiction of the High Court to challenge an Order-in-Appeal when an efficacious alternate statutory remedy before the Appellate Tribunal remains available within an extended notification window. Facts The Challenge: The petitioner-taxpayer… Read More »
Blocking of Input Tax Credit Without Prior Written Reasons to Believe Is Wholly Illegal Issue Whether the revenue authorities can legally block a taxpayer’s Input Tax Credit (ITC) in their electronic credit ledger under Rule 86A without contemporaneously recording the mandatory “reasons to believe” in writing prior to the blocking action. Facts The Dispute: The… Read More »
GST cannot be demanded again from a trading vertical when the transmission vertical has already remitted it. Issue Whether the revenue authorities were justified in issuing a Show Cause Notice under Section 76 of the CGST/TNGST Act to recover a GST component from an assessee’s trading registration, when the exact tax amount had already been… Read More »
GST CASE LAWS 18.05.2026 Here is the case law and notification analysis compiled into a clean, professional, and scannable table mapping out the relevant acts, sections, titles, and legal briefs. Relevant Act Section / Notification Case Law Title / Notification No. Brief Summary Citation CGST Act, 2017 Sec 11 Yash Innovative Solution LLP v. Joint… Read More »
Developer Accepted Quantification of Anti-Profiteering Amount, Leading to Mandatory Interest and Post-January 2020 Penalty Issue Whether the developer is liable to pass on the additional Input Tax Credit (ITC) benefit to homebuyers under Section 171 of the CGST/DGST Act, 2017, and whether interest at 18% and statutory penalties are leviable on the profiteered amount. Facts… Read More »
Proceedings Dropped As Developer Passed On Commensurate Anti-Profiteering Benefits To Home-Buyers Satisfying All Claims Issue Whether the Respondent-developer contravened the provisions of Section 171 of the CGST/DGST Act, 2017 by failing to pass on the benefit of additional Input Tax Credit (ITC) to home-buyers upon transitioning to the GST regime for the project “Samridhi Grand… Read More »
Writ Petition Dismissed Relegating Taxpayer To Appellate Tribunal For Factual Adjudication On Nature Of Supply Issue Whether a writ petition under Article 226 is maintainable when a taxpayer challenges a first appellate order regarding the factual characterization of a transaction (export of iron ore fines as a supply of goods versus a composite supply) despite… Read More »
Writ Appeal Dismissed Relegating Hospital to Statutory Remedy For Challenging Section 74 Invocation Issue Whether a Writ Court is justified in refusing to entertain a writ petition on its merits and relegating the petitioner to the statutory appellate remedy under Section 107 when the taxpayer challenges the assessing officer’s factual determination to invoke Section 74… Read More »
Appellate Order Rejecting Export Tax Refund Quashed And Remanded For Being A Non-Speaking Order Issue Whether an appellate order upholding the rejection of a zero-rated export tax refund claim is legally sustainable under Section 107 read with Section 54 of the CGST/MGST Act, 2017 when the Appellate Authority fails to record specific findings, pass a… Read More »