| CGST Act, 2017 |
Section 6 |
Krishna Industries v. Commissioner of Central Goods and Services Tax |
Action by Central authorities based on distinct intelligence of bogus transactions is not barred under Section 6(2)(b) merely because State authorities invoked Section 73, as two proceedings involved different subject matter and distinct investigative materials despite commonality of assessee. |
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| CGST Act, 2017 |
Section 69 |
Sandeep Kumar Goel v. Union of India |
Where all documents are in custody and there is no risk of absconding or evidence tampering, arrest for custodial interrogation regarding alleged fake ITC is not warranted, and anticipatory bail should be granted if the petitioner cooperates. |
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| CGST Act, 2017 |
Section 73 |
Instakart Services (P.) Ltd. v. Additional Commissioner |
Passing a single composite assessment or show-cause notice covering multiple financial years is not permissible under GST law, rendering such composite orders invalid and without jurisdiction. |
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| CGST Act, 2017 |
Section 73 |
Nishad K.U. v. Joint Commissioner, Central Tax and Central Excises |
A composite order covering multiple financial years for tax demand under Section 73 is invalid and quashed, with liberty granted to authorities to issue separate notices for each relevant financial year. |
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| CGST Act, 2017 |
Section 73 |
Ragini Communication v. Union of India |
Challenge claiming non-service of statutory notice was rejected when the record established actual service of a detailed SCN; any remaining factual grievances must be raised in a statutory appeal rather than a writ. |
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| CGST Act, 2017 |
Section 73 |
Ragini Communication v. Union of India |
Unsigned or allegedly defective Form GST DRC-07 electronic summaries do not affect the jurisdiction of the main adjudication order, as summary defects alone cannot substitute the main order and must be challenged via statutory appeal. |
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| CGST Act, 2017 |
Section 74 |
Hanumant Steel Traders v. Assistant Commissioner, State Goods and Services Tax |
SCNs issued under Section 74 that merely reproduce statutory phrases like “fraud” or “suppression” without disclosing underlying facts or reasons are unsustainable and liable to be quashed. |
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| CGST Act, 2017 |
Section 74 |
I-NXT v. Sandeep Banga, Commissioner, Bengaluru Zone |
In invoking Section 74 for ITC mismatch where tax and interest were paid prior to SCN due to an admitted oversight, penalty and fraud charges are invalid without establishing deliberate fraud or suppression. |
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| CGST Act, 2017 |
Section 75 |
Raj Kumar Borthakur v. Joint Commissioner of Revenue |
Adjudication orders confirming demands, interest, or penalties exceeding the amount explicitly proposed in the SCN are impermissible; the order was remanded to be treated as a fresh SCN. |
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| CGST Act, 2017 |
Section 75 |
Ragini Communication v. Union of India |
Allegations of denial of personal hearing are unmaintainable under writ jurisdiction when the record shows SCN service without a reply from the assessee; remedy lies in statutory appeal. |
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| CGST Act, 2017 |
Section 75 |
Ragini Communication v. Union of India |
Claims that an adjudication order exceeded the SCN under Section 75(7) require a conjoint factual examination of both documents and should be pursued before the appellate authority rather than via a writ petition. |
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| CGST Act, 2017 |
Section 107 |
Ragini Communication v. Union of India |
Merely producing tax invoices and bank payment proofs does not grant an indefeasible right to ITC when factual disputes exist regarding transaction genuineness; a statutory appeal under Section 107 is the proper remedy. |
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| CGST Act, 2017 |
Section 107 |
Sunrise Crop Science v. Commercial Tax Officer |
Where an appeal filed beyond the condonable period was dismissed, but the delay was satisfactorily explained by genuine medical ailments, the rejection order was set aside and restored for a hearing on merits. |
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| CGST Act, 2017 |
Section 112 |
PVCON Engineering Co. v. CGST and Central Excise, Bhopal |
Notice issued by SC where High Court held that writ petitions under Article 226 cannot substitute statutory remedies before the GST Appellate Tribunal (GSTAT) once Tribunal appeal mechanisms are enabled. |
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| CGST Act, 2017 |
Section 120 |
Raghvendra Vikram Singh v. Technomat Composheet (P.) Ltd. |
An appeal filed by the tax department for an e-way bill penalty below the monetary threshold of ₹20 lakh was rightly dismissed at the threshold due to lack of special justification under Section 120. |
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| CGST Act, 2017 |
Section 129 |
Amit Tyagi v. Tata Play Ltd. |
Due to a split opinion between Judicial (presuming evasion due to vehicle number mismatch) and Technical (finding no mens rea) GSTAT Members regarding Section 129 penalty, the matter was referred to the Vice President. |
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