| Section 5 |
Limitation Act, 1963 |
Ajaybhai Natwarbhai ODD v. Additional Commissioner (Anti-Evasion) |
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Supreme Court dismissed the SLP as withdrawn while granting liberty to the assessee to raise all grounds in statutory appeal before GSTAT. |
| Section 7A |
Tamil Nadu General Sales Tax Act, 1959 |
State of Tamil Nadu v. I. Vetrivel |
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Purchase tax under TNGST and TNVAT is validly leviable on sand, gravel, and jelly purchased from unregistered dealers and used in works contracts. |
| Section 7-A |
Tamil Nadu General Sales Tax Act, 1959 |
State of Tamil Nadu v. I. Vetrivel |
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Section 7-A operates independently of Section 3-B, and its non obstante clause does not exclude purchase tax on goods not previously tax-suffered. |
| Section 17 |
Central Goods and Services Tax Act, 2017 |
Riveria Commercial Developers Ltd. v. Union of India |
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Following the Supreme Court precedent on blocked credit under Section 17(5)(c) and (d), the functionality test must be applied case-by-case. |
| Section 27 |
Tamil Nadu Value Added Tax Act, 2006 |
State of Tamil Nadu v. I. Vetrivel |
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Upholding purchase tax liability renders returns incorrect and incomplete, rightfully attracting statutory penalties under both TNGST and TNVAT enactments. |
| Section 75 |
Central Goods and Services Tax Act, 2017 |
SSS Agro Foods v. Assistant Commissioner ST |
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An assessment order passed against a proprietary concern after the proprietor’s death without hearing legal heirs is void ab initio. |
| Section 75 |
Central Goods and Services Tax Act, 2017 |
Solvi Enterprises v. Deputy Commissioner State Tax |
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Confirming demand exceeding the SCN amount without issuing a prior enhancement notice violates Section 75(7) and is legally unsustainable. |
| Section 107 |
Central Goods and Services Tax Act, 2017 |
Nagarjuna Agro Chemicals (P.) Ltd. v. State of U.P. |
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Deciding appeals ex parte without issuing notice or hearing the appointed liquidator of a wound-up company violates principles of natural justice. |
| Section 107 |
Central Goods and Services Tax Act, 2017 |
Peersaly Mohamed Yousuff v. Assistant Commissioner (ST) (RAL) (FAC) |
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Pre-deposit for appeal creates a deemed stay on recovery of the balance demand, prohibiting appropriation from cash or blocked electronic credit ledgers. |
| Section 107 |
Central Goods and Services Tax Act, 2017 |
BA Continuum India (P.) Ltd. v. State of Maharashtra |
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Dismissal of a refund appeal solely for non-attendance without a speaking order on merits violates statutory mandate and natural justice. |
| Section 107 |
Central Goods and Services Tax Act, 2017 |
Armour Security India Ltd. v. Union of India |
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A writ petition will not be entertained against an SCN/order-in-original when an effective statutory appellate remedy is available to decide factual/legal issues. |
| Section 107 |
Central Goods and Services Tax Act, 2017 |
Mangaldev Construction Company v. Commissioner, Central Goods and Service Tax |
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Appellate dismissal for delay set aside, directing merit-based adjudication, as the uneducated petitioner was genuinely unaware of return-cancellation. |
