| Maharashtra Goods and Services Tax Act, 2017 |
N/A (Classification / Notification No. 9/2025) |
Sapna Hitech (P.) Ltd., In re |
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‘Pooja oil’ (inedible mixture of 99% palm/rice bran/soya oil and 1% sesame oil) marketed as ‘not for human consumption’ is classifiable under Heading 1518 and attracts 5% tax. |
| Central Goods and Services Tax Act, 2017 |
Section 16 |
Med Serve v. State of Kerala |
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Rejection of ITC on grounds of time-bar is unsustainable if the returns for Dec 2018 to Mar 2019 were filed within the statutorily extended window; authority must reconsider the claim. |
| Central Goods and Services Tax Act, 2017 |
Section 29 |
Mahadevappa v. Principal Chief Commissioner of Central Tax |
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A domestic dispute over premise authority between spouses does not oust the statutory mechanism for GST registration; the petitioner must use the Section 107 appellate remedy instead of writ jurisdiction. |
| Central Goods and Services Tax Act, 2017 |
Section 29 |
Nitish Das v. State of Assam |
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Liberty granted to apply for restoration of a cancelled GST registration (due to non-filing) even after statutory timelines lapsed, subject to the assessee filing all pending returns and paying full tax, interest, and late fees. |
| Central Goods and Services Tax Act, 2017 |
Section 75 |
Shivani Enterprise v. Union of India |
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Writ petition rejected as no breach of natural justice was established; minor errors/misdescriptions in the SCN for fraudulent ITC were merely typographical and relevant documents were available. |
| Central Goods and Services Tax Act, 2017 |
Section 160 |
Marella Siva Narayana v. Assistant Commissioner of State Tax |
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An unsigned GST assessment order is legally invalid. A physical or digital signature is a mandatory requirement, and curative or service provisions under Section 160 cannot validate an unsigned order. |
