| Section 5 |
Central Goods and Services Tax Act, 2017 |
Siemens Healthcare (P.) Ltd. v. Union of India |
Administrative transfers of audit files from the Audit Wing to the Anti-Evasion Wing within the same Commissionerate are administrative, not barred by statute, and warranted when following repeated non-compliance. |
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| Section 16 |
Integrated Goods and Services Tax Act, 2017 |
Wipro Ltd. v. Assistant Commissioner |
SEZ units exporting IT services on payment of IGST utilizing ITC distributed via the ISD mechanism are entitled to claim zero-rated supply refunds, as the restrictive proviso applies only to direct supplies. |
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| Section 29 |
Central Goods and Services Tax Act, 2017 |
Shri Radhey Traders v. Superintendent CGST |
GST registrations cancelled via notices and orders containing only generic fraud allegations without disclosing factual particulars violate natural justice and are liable to be quashed. |
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| Section 73 |
Central Goods and Services Tax Act, 2017 |
Premier Electro Coats v. Joint Commissioner of State Tax (I & E) |
Composite show cause notices and orders covering multiple financial years for demands not involving fraud are impermissible, warranting quashing with liberty to issue separate yearly notices. |
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| Section 73 |
Central Goods and Services Tax Act, 2017 |
Sali Basavaraj v. State of Karnataka |
Adjudications where the same officer conducts the audit, issues the SCN, and passes the order for non-fraud demands violate natural justice, requiring proceedings to recommence before a different officer. |
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| Section 79 |
Central Goods and Services Tax Act, 2017 |
BKR Services (P.) Ltd. v. State of Karnataka |
DRC-13 garnishee notices cannot be issued against a separate private limited company for a deceased proprietor’s dues without considering post-death liability, rendering notices, orders, and DRC-07 summaries quashable. |
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| Section 93 |
Central Goods and Services Tax Act, 2017 |
BKR Services (P.) Ltd. v. State of Karnataka |
Authorities must examine the applicability of Section 93(1) before proceeding against alleged legal heirs following a sole proprietor’s death, restoring the matter for fresh decision. |
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| Section 111 |
Central Goods and Services Tax Act, 2017 |
Shakti Industrial House v. Joint Commissioner (Appeals-II) |
Appeals are liable to be dismissed for want of prosecution when appellants persistently fail to cure registry defects and absent themselves from multiple scheduled hearings. |
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| Section 171 |
Central Goods and Services Tax Act, 2017 |
DGAP, DG Anti Profiteering v. Bengal Emami Housing Ltd. |
Additional ITC benefits must be passed on via commensurate price reductions, confining profiteering calculations to HIG flats (excluding LIG/MIG capped units and post-OC units) without cross-buyer set-offs. |
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| Section 171 |
Central Goods and Services Tax Act, 2017 |
DGAP, DG Anti Profiteering v. Bengal Emami Housing Ltd. |
Penalties equal to 10% of the profiteered amount are leviable for anti-profiteering defaults extended beyond statutory dates, subject to waiver if the full amount is refunded within 30 days. |
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| Rule 133(3)(b) |
Central Goods and Services Tax Rules, 2017 |
DGAP, DG Anti Profiteering v. Bengal Emami Housing Ltd. |
Amounts not passed on as price reductions under anti-profiteering provisions must be refunded with compensatory interest at 18% p.a. from the respective dates of collection. |
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