| Section 73 (implied via non-fraud demand period) |
Banasura Eco Resorts (P.) Ltd. vs. Intelligence Officer-Intelligence Unit-1 |
Decided in favor of Assessee. A composite show cause notice (SCN) issued for multiple financial years in a non-fraud case is invalid. Separate notices must be issued for each period. The notice was quashed, allowing the department to issue fresh, separate notices. |
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Central Goods and Services Tax Act, 2017 / Kerala GST Act, 2017 |
| Section 95 to 98 |
Zydus Wellness Products Ltd., In re |
Application Disposed. The applicant sought a ruling on the taxability of bundled supplies (beverage mixes with sippers) but chose to unconditionally withdraw the application for commercial reasons before a decision was made. |
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Central Goods and Services Tax Act, 2017 / West Bengal GST Act, 2017 |
| Section 16(5) |
Oyster Auto Body vs. State Tax Officer |
Decided in favor of Assessee. Input Tax Credit (ITC) for FY 2018-19 cannot be denied for delayed return filing if the returns were furnished within the extended cut-off date of November 30, 2021, as permitted under Section 16(5). |
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Central Goods and Services Tax Act, 2017 / Kerala GST Act, 2017 |
| Section 73 (implied via non-fraud demand period) |
Evm Motors and Vehicles India (P.) Ltd. vs. Assistant Director |
Decided in favor of Assessee. Following settled Division Bench precedents, a single consolidated SCN covering multiple financial years for a non-fraud dispute is impermissible and quashed. Liberty was granted to issue separate annual notices. |
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Central Goods and Services Tax Act, 2017 / Kerala GST Act, 2017 |
| Section 69 / Code of Criminal Procedure (CrPC) |
Mohd. Akib vs. Union of India |
Decided in favor of Assessee. Arresting a person for GST offences in one State and producing them before a remand Magistrate in another State without obtaining a transit remand from the local Magistrate at the place of arrest is illegal. The detention was vitiated, and release via habeas corpus was ordered. |
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Central Goods and Services Tax Act, 2017 / Bharatiya Nagarik Suraksha Sanhita (BNSS/CrPC) |
| Section 2(6), 2(13), 13(8)(b), 16 |
Tvl. Toll Global Forwarding (India) (P.) Ltd. vs. State of Tamil Nadu |
Interim Protection Granted. The issue of whether logistics and freight forwarding services provided to foreign clients qualify as an ‘export of services’ or fall under ‘intermediary services’ requires deep statutory examination. Interim relief was granted contingent on a pre-deposit. |
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Integrated Goods and Services Tax Act, 2017 (IGST) |
| Section 95 |
Umapathy Poultry Farms, In re |
Application Rejected / Withdrawn. An advance ruling application is only maintainable for supplies made or proposed to be made by the applicant. Since the poultry farm sought a ruling on the taxability of transport/lease services received by it, the application was rejected as non-maintainable and treated as withdrawn. |
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Central Goods and Services Tax Act, 2017 / Tamil Nadu GST Act, 2017 |
