| Central Goods and Services Tax Act, 2017 |
Section 5 |
Tvl. SVJ Holdings v. Additional Commissioner of CGST and Central Excise |
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Interim stay of assessment and penalty orders was granted due to a prima facie lack of jurisdiction, as the SCN was issued by DGGI while adjudication was carried out by an officer not designated in Table 5 of Notification No. 2/2022-Central Tax. |
| Integrated Goods and Services Tax Act, 2017 |
Section 5 |
Greenstar Fertilizers Ltd. v. Union of India |
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Notifications levying separate IGST via reverse charge on ocean freight in CIF imports were held ultra vires; CIF contracts constitute a composite supply of goods and transport, which cannot be split for an additional tax levy. |
| Central Goods and Services Tax Act, 2017 |
Section 9 |
Piaggio Vehicles (P.) Ltd., In re |
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Notice pay recovered from resigning employees who do not serve their full notice period is not subject to GST, in accordance with CBIC Circular No. 178/10/2022-GST. |
| Central Goods and Services Tax Act, 2017 |
Section 9 |
Piaggio Vehicles (P.) Ltd., In re |
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Subsidized canteen charges recovered from employees via salary deductions for third-party caterer facilities are taxable under GST, and input tax credit on such supply is unavailable. |
| Integrated Goods and Services Tax Act, 2017 |
Section 16 |
Ranjith Lal. S. v. Assistant Commissioner Central Tax & Central Excise |
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Assessment orders and tax demands for zero-rated supplies finalized solely based on Rule 96(10) of the CGST Rules were quashed, as the rule had been declared ultra vires Section 16 of the IGST Act. |
| Central Goods and Services Tax Act, 2017 |
Section 54 |
Paradeep Phosphates Ltd. v. Union of India |
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Writ petition challenging the recovery of accumulated ITC under retrospectively amended Rule 89(5) was dismissed, granting liberty to appeal before GSTAT, which can independently assess facts and law regardless of departmental circulars. |
| Central Goods and Services Tax Act, 2017 |
Section 74 |
Shahedabegum Irshadahmed Chaudhary v. State of Gujarat |
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SCN and demand orders for alleged fraud issued against a deceased taxpayer post-GSTIN cancellation were quashed as illegal, reserving the department’s right to proceed legally against the petitioner if permissible. |
| Central Goods and Services Tax Act, 2017 |
Section 132 |
Kuldip Singla v. Directorate General of GST |
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Bail was granted with conditions to a partner accused of fraudulent ITC availment via fake invoices, considering his four-month custody, collected documentary evidence, lack of criminal antecedents, and low likelihood of trial completion soon. |
| Central Goods and Services Tax Act, 2017 |
Section 142 |
Er. Roland S. v. Government of Karnataka |
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A civil contractor who executed government works awarded before GST implementation has a legal right to reimbursement for the differential tax burden resulting from the VAT-to-GST transition, subject to state verification. |
