| CGST / SGST Act |
Sec. 98 (Advance Ruling Withdrawal) |
International Homoeo Research Pvt. Ltd., In re |
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The AAR allowed the applicant to withdraw its advance ruling application regarding HSN classification and GST rates for homeopathic medicines, as the underlying tax rates had changed before a decision on merits was finalized. |
| CGST / SGST Act |
Sec. 107 / Writ Jurisdiction (Ex-parte Order) |
Vinayaga Die Stamping vs. State Tax Officer |
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A writ petition against an ex-parte assessment order filed past the limitation period was allowed. The matter was remanded for fresh adjudication on merits, subject to the petitioner depositing 25% of the disputed tax and filing a detailed reply. |
| CGST / SGST Act |
Sec. 73 / Sec. 74 (Consolidated SCN) |
Creators Constructions vs. Assistant Commissioner Central Tax and Central Excise |
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The High Court quashed a consolidated Show Cause Notice (SCN) and order-in-original that clubbed multiple financial years together for non-fraud ITC disputes. The department must issue separate, year-wise notices. |
| CGST / SGST Act |
Sec. 30 (Revocation of Cancellation) |
Bhushan Chandra Deka vs. Union of India |
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Following established precedent, the High Court directed the restoration of a GST registration that had been cancelled due to non-filing of returns for over 6 months, conditional upon the petitioner clear-filing all pending returns and dues. |
| CGST / SGST Act |
Sec. 74A / Natural Justice (ITC Claim) |
SRK Traders vs. State Tax Officer Adjudication/Legal |
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Orders passed alleging non-production of inward movement documents were set aside due to violations of natural justice. The matter was remanded for de novo adjudication subject to a 10% pre-deposit, and the bank attachment was vacated. |
| CGST / SGST Act |
Sec. 73 vs. Schedule III (Sale of Land) |
R.A.R. Retail and Infra LLP vs. State Tax Officer |
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An assessment order treating Form 26AS receipts as taxable under GST was quashed. The High Court noted that the receipts related to the sale of land/immovable property (which falls outside GST purview), and remanded the matter to verify the sale deeds. |
| CGST / SGST Act |
Writ vs. Alternate Remedy (SLP) |
Prime Metals vs. Central Board of Indirect Taxes and Customs |
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The Supreme Court disposed of the Special Leave Petition (SLP), affirming that a writ petition challenging a GST adjudication order (over ITC conditions and cross-examination) is not maintainable when an alternative statutory appeal remedy is available. |
