| Section 7 |
Managing Director, Tamil Nadu State Marketing Corporation Ltd. (TASMAC) v. K.R.Subramanian |
Penalty imposed on an employee for stock shortage during employment stems from an employer-employee relationship rather than a supplier-recipient relationship, not constituting a supply under Schedule II para 5(e); hence, no GST is leviable. |
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Central Goods and Services Tax Act, 2017 |
| Section 11 |
S. Thiruvenkadam v. Commissioner of Municipal Administration |
Commercial collection of market fees acquired via public auction is not exempt as a municipal function since the auction purchaser is not a local authority; contractual and statutory taxes remain payable without any right to lease waivers. |
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Central Goods and Services Tax Act, 2017 |
| Section 50 |
A.M Distributors v. Assistant Commissioner |
Proviso to Section 50(1) operates retrospectively; interest on delayed returns is restricted exclusively to the net tax liability discharged via the electronic cash ledger, with no interest chargeable on tax offset through available credit ledger balances. |
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Central Goods and Services Tax Act, 2017 |
| Section 62 |
Siva Electricals v. Assistant Commissioner of State Tax |
Best-judgment assessment order stands deemed withdrawn once the taxpayer subsequently files Form GSTR-1 and GSTR-3B along with applicable tax, interest, and late fees, even if filed beyond the initial 30-day window; all recovery actions are barred. |
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Central Goods and Services Tax Act, 2017 |
| Section 73 |
Vishwa Vinayaka Build Tech v. State of Andhra Pradesh |
A single composite assessment order spanning multiple tax periods is impermissible under the statutory framework, as period-wise adjudication is mandatory to safeguard appellate rights; composite orders are unsustainable and liable to be set aside. |
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Central Goods and Services Tax Act, 2017 |
| Section 73 |
Bluenine Infra Technologies (P.) Ltd. v. State of Andhra Pradesh |
Clubbing multiple tax periods into a single consolidated show cause notice and composite adjudication order is contrary to law and renders the entire proceeding invalid. |
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Central Goods and Services Tax Act, 2017 |
| Section 74 |
Mayur Timber v. State of Rajasthan |
Show cause notices, reminders, and orders uploaded without physical or valid digital signatures lack legal authentication, rendering them non est in law; all consequential demand and recovery proceedings are null and void. |
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Central Goods and Services Tax Act, 2017 |
| Section 75 |
Mayur Timber v. State of Rajasthan |
Uploading notices and orders solely under the “Additional Notices and Orders” portal tab without proper service or providing a personal hearing violates principles of natural justice and statutory mandate, warranting quashing of the order. |
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Central Goods and Services Tax Act, 2017 |
| Section 107 |
Shree Mangal Proteins Ltd. v. Superintendent, Central Goods and Service Tax |
Merely uploading an Order-in-Original on the portal without direct service or verified acknowledgment does not trigger the limitation clock; dismissal of an appeal as time-barred was set aside and the appeal was remitted for disposal on merits. |
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Central Goods and Services Tax Act, 2017 |
| Section 107 |
IBM India (P.) Ltd. v. Union of India |
Where the First Appellate Authority drops part of the tax demand and no departmental appeal is preferred against that relief, the taxpayer is entitled to an immediate proportionate refund of the pre-deposit without waiting for total proceeding finality. |
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Central Goods and Services Tax Act, 2017 |
| Section 125 |
Tvl. Factorial Industries v. State Tax Officer |
While late fees for delayed filing of annual returns are sustainable, a simultaneous general penalty under Section 125 cannot be levied once late fees have already been imposed for the same default. |
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Central Goods and Services Tax Act, 2017 |
| Section 161 |
Wonder Enterprises v. State of U.P. |
Section 161 cannot be deployed to review merits or uphold an ex parte order without notice; substantive reconsideration requires recalling the earlier order and granting an effective personal hearing. |
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Central Goods and Services Tax Act, 2017 |
