Penalty under Section 122 for Circular Trading Can Proceed Independently of Section 74 Demand Proceedings; No Prior Conviction Under Section 132 Required Issue: Whether a penalty under Section 122 of the Central Goods and Services Tax Act, 2017 (CGST Act), for circular trading of tax invoices (without actual supply of goods) can be imposed independently,… Read More »
IMPORTANT GST CASE LAWS 03.06.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Rule 9 (CGST Act) Assistant Commissioner of Central Tax v. Sri Vijaya Visakha Milk Producers Company Ltd. SLP dismissed; Flavoured milk to be classified and taxed under tariff heading 0409 9990, not 2202 9930. Click Here Central Goods and Services Tax Act,… Read More »
IMPORTANT GST CASE LAWS MAY 2025 IMPORTANT GST CASE LAWS 31.05.2025 IMPORTANT GST CASE LAWS 30.05.25 IMPORTANT GST CASE LAWS 29.05.2025 IMPORTANT GST CASE LAWS 28.05.2025 IMPORTANT GST CASE LAWS 27.05.2025 IMPORTANT GST CASE LAWS 26.05.2025 IMPORTANT GST CASE LAWS 23.05.2025 IMPORTANT GST CASE LAWS 22.05.2025 IMPORTANT GST CASE LAWS 21.05.2025 IMPORTANT GST CASE LAW… Read More »
I. Writ Remedy Not Available When Appealable Order Considered Reply and Granted Personal Hearing Issue: Whether a writ petition is maintainable against an order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), when the assessee claims their reply was not considered and no personal hearing was granted, but… Read More »
Penalty under Section 122 for Circular Trading Can Proceed Independently of Section 74 Demand Proceedings; No Prior Conviction Under Section 132 Required Issue: Whether a penalty under Section 122 of the Central Goods and Services Tax Act, 2017 (CGST Act), for circular trading of tax invoices (without actual supply of goods) can be imposed independently,… Read More »
SLP Dismissed: High Court’s Setting Aside of Negative Blocking of Electronic Credit Ledger Upheld Issue: Whether the negative blocking of an assessee’s Electronic Credit Ledger (ECL) is permissible under the Central Goods and Services Tax Act, 2017 (CGST Act), specifically in light of Section 83 (provisional attachment) and Sections 49A and 49B (utilisation of input… Read More »
I. Demand Order Without Proper Opportunity to Be Heard is Invalid, Matter Remanded Issue: Whether a show cause notice (SCN) and a consequent demand order, challenged on the grounds of not being properly signed by the concerned authority and the assessee not being granted an opportunity to file a reply, are valid. Facts: The assessee… Read More »
I. Writ Not Maintainable When Assessee Fails to Avail Granted Personal Hearing and Order Contains Reasons; Appeal is the Remedy Issue: Whether a writ petition is maintainable when an assessee claims they were not properly heard or that their reply was not duly considered before a demand order under Section 75 of the Central Goods… Read More »
SLP Dismissed: Denial of Cross-Examination Upheld When Evidence Corroborated and Appeal Remedy Available Issue: Whether the High Court was correct in upholding an adjudicating authority’s decision to deny cross-examination of certain witnesses when the order was detailed, discussed all evidence, and the witness statements were merely corroborative of undisputed documentary evidence on record, thereby making… Read More »
I. Demand Order Set Aside for Non-Consideration of Assessee’s Detailed Reply, Matter Remanded Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if it fails to adequately consider the detailed reply filed by the assessee to the show cause notice (SCN), thereby… Read More »