Improper Service of SCN and Order Vitiates Adjudication and Recovery Facts The Parties: The petitioner is a private company engaged in construction and logistics with a principal place of business in Mumbai and an additional place in Pune. The Conflict: A Show Cause Notice (SCN) issued in December 2020 led to an Order-in-Original (OIO) dated… Read More »
Exhausting Alternate Remedies: Writ Jurisdiction Not Maintainable Against Rejection of Time-Barred Appeals Facts Adjudication: The petitioner received a Show Cause Notice (SCN), filed submissions, and subsequently faced an adverse Order-in-Original (OIO). Initial Challenge: A rectification plea was filed and disposed of. The petitioner initially filed a writ petition but withdrew it to pursue the statutory… Read More »
Recovery of Deceased’s Dues from Legal Heir: Strict Compliance with Section 93 and Due Process Facts The Deceased’s Business: The petitioner’s father operated a proprietorship, M/s. Oriental Facility, with a specific GSTIN. This registration was cancelled prior to his death. The Petitioner’s Business: The petitioner operated an independent labour supply business using the same trade… Read More »
Garnishee Attachment Vacated: Protection from Recovery After ITC Reversal Facts The Transaction: The assessee had availed Input Tax Credit (ITC) based on invoices issued by a specific supplier. The Dispute: The Department initiated proceedings against the supplier, leading to an adverse order under Section 122 (Penalty for certain offences). Assessee’s Action: Simultaneously, parallel proceedings were… Read More »
Invalidity of Successive Provisional Attachments on Identical Grounds Facts Initial Action: On 13 December 2024, the Department issued a provisional attachment of the assessee’s bank accounts via Form GST DRC-22 under Section 83. The Assessment: During the attachment period, the assessment proceedings concluded, culminating in an Order-in-Original (OIO) dated 28 December 2025. The assessee subsequently… Read More »
Setting Aside Ex-Parte Orders: Opportunity to Reconcile GSTR-3B vs. 2A Discrepancies Facts The Period: The dispute involved two separate assessment years: 2020-21 and 2021-22. Year 2020-21: The Adjudicating Authority noticed a discrepancy between the Input Tax Credit (ITC) claimed in GSTR-3B and the credit available in GSTR-2A. Since the petitioner failed to file a reply,… Read More »
Mandatory Personal Hearing: Choice in Form DRC-06 Cannot Override Statutory Requirement Facts The Period: The dispute pertained to the assessment year 2018-19. The Notice: The Department issued Show Cause Notices (SCNs) in Form GST DRC-01 to the assessee, alleging tax or ITC discrepancies involving fraud (Section 74). The Response: The assessee filed a reply in… Read More »
IGST Refund on Exports: Prevention of Double Benefit and Repayment of Differential Drawback Facts The Transaction: Between July and September 2017 (the inception of GST), the petitioner-exporter exported stainless steel items under the “Payment of IGST” route and subsequently sought a refund of the tax paid. The Conflict: The Revenue authorities withheld the IGST refund,… Read More »
Violation of Natural Justice: Rejection of Refund Without Adjourning Hearing Facts The Application: The petitioner filed a refund application for the period May 2023 to June 2023 under Section 54 of the CGST Act. The Notice: The Department issued a notice requiring a reply within seven days and fixed a date for a personal hearing.… Read More »
Important GST Case Laws 29.04.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Sec 7 Aryapride Hotel and Convention (P.) Ltd., In re Click Here Partnership Contribution: Contributing leasehold/commercial rights to an LLP in exchange for partnership interest is a “supply of service” and is taxable. CGST Act, 2017 Sec 11… Read More »