Adjudication Orders Passed Without Prior Service Of Hearing Notice Violate Natural Justice And Are Unsustainable. Issue Whether an Order-in-Original confirming a tax demand is legally valid if the notice for a personal hearing was not served on the petitioner until after the order was already passed. Facts The Petitioner is a taxpayer who challenged an… Read More »
Pre-GST Tax Incentives Continue Under Saving Clause Unless Specifically Rescinded By The State Government. Issue Whether tax incentives and subsidies promised under a pre-GST industrial policy are protected by the “Repeal and Saving” provisions of the GST Act, even if the state fails to issue new relaxation orders post-GST. Facts The Petitioner established an industry… Read More »
Participation In Appeals Cannot Cure The Jurisdictional Defect Of A Vague Or Non-Speaking Show Cause Notice. Issue Whether the cancellation of a GST registration is legally sustainable if the initial Show Cause Notice (SCN) fails to disclose specific contraventions, and whether subsequent participation in an appeal by the assessee cures such a foundational defect. Facts… Read More »
Remote Service Provision Through Field Engineers Does Not Constitute A Fixed Place Of Business. Issue Whether a company headquartered in Maharashtra is required to obtain GST registration in Odisha solely because it provides repair and maintenance services (AMC/CMC) through Field Service Engineers (FSEs) and maintains temporary tool storage in that state. Facts The Appellant is… Read More »
Liquor Manufacturers Are Entitled To C-Forms For Inter-State ENA Purchases Pending Final GST Council Decision. Issue Whether the State can refuse the issuance of C-Forms for inter-state purchases of Extra Neutral Alcohol (ENA) used in manufacturing alcoholic liquor for human consumption during the transition period from the implementation of GST (July 1, 2017) until the… Read More »
GST CASE LAWS 13.5.2026 Section / Rule Case Law Title Brief Summary Citation Relevant Act Section 6 Mohammed Kamran v. ADG Directorate General of GST Intelligence The plea of bar under Section 6(2) was rejected as the petitioner failed to prove that formal proceedings on the same subject matter had already been initiated by State… Read More »
Appellate Authority Cannot Adjust Transitional Credit Using MVAT Mismatches Outside The Scope Of Section 140 Issue Whether the Appellate Authority exceeded its jurisdiction under Section 140 of the MGST Act by deducting transitional credit based on MVAT J1/J2 mismatches, rather than sticking to the specific criteria for TRAN-1 adjudication. Facts Credit Claim: The Petitioner claimed… Read More »
Accused No.1 Granted Regular Bail as Investigation Is Complete and Co-Accused Already Secured Similar Relief Issue Whether Petitioner/Accused No.1 is entitled to regular bail under Section 480 of the Bharatiya Nagarik Suraksha Sanhita, 2023, regarding alleged offences involving fake Input Tax Credit (ITC) under Section 132 of the CGST Act, 2017. Facts The FIR: Registered… Read More »
Writ Petition Dismissed as Disputed Factual Allegations of Non-Service Must Be Resolved via Statutory Appeal Issue Whether a writ petition is maintainable to challenge an ex parte adjudication order on grounds of non-service and breach of natural justice when a statutory appeal remedy is available and the facts surrounding service are heavily disputed. Facts Adjudication:… Read More »
Writ Challenge To Time-Barred Assessment Order Is Not Maintainable But Conditional Statutory Appeal May Be Allowed Issue Whether a writ petition under Article 226 is maintainable against an assessment order when the petitioner failed to file a statutory appeal within the prescribed limitation period. Facts Assessment Period: The dispute pertains to the financial year 2021-22.… Read More »