| Section 16 |
Rajib Agarwala v. Union of India |
Denial of ITC for FY 2018-19 was set aside as the return was filed on 23.10.2019, which falls within the extended statutory timeline up to 30.11.2021 provided under Section 16(5). |
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Central Goods and Services Tax Act, 2017 |
| Section 74 |
Jubilant Avenues (P.) Ltd. v. Superintendent of Central Tax |
A single composite adjudication order passed for multiple financial years in fraud proceedings under Section 74 is invalid; each tax period requires a separate order. |
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Central Goods and Services Tax Act, 2017 |
| Section 128A |
Incompressible Fluid Control System v. Assistant Commissioner |
Timelines under Rule 164 for Section 128A waiver are mandatory; delayed application or payment cannot be condoned on the grounds of substantial compliance. |
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Central Goods and Services Tax Act, 2017 |
| Section 128A |
Incompressible Fluid Control System v. Assistant Commissioner |
Plea of lack of knowledge regarding a Section 73 order cannot excuse delay or non-filing of the waiver application within the mandatory deadlines under Rule 164. |
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Central Goods and Services Tax Act, 2017 |
| Section 128A |
Incompressible Fluid Control System v. Assistant Commissioner |
Once waiver is granted and Form GST SPL-05 is issued, authorities cannot unilaterally revoke or declare the order void under Section 161 outside the contingencies of Rule 164(16)/(17). |
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Central Goods and Services Tax Act, 2017 |
| Section 128A |
Incompressible Fluid Control System v. Assistant Commissioner |
Section 128A waiver applies to demands initiated under Section 73 even for self-assessed tax from late GSTR-3B filings; Section 75(12) does not override the amnesty scheme once Section 73 is invoked. |
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Central Goods and Services Tax Act, 2017 |
| Section 129 |
M S Steels v. Commissioner of Kerala State GST, Thiruvananthapuram |
Internal stock transfer under the same GSTIN without consideration is not a ‘supply’; missing e-way bill is merely a documentation lapse, so tax-linked penalty under Section 129 is not leviable. |
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Central Goods and Services Tax Act, 2017 |
| Section 169 |
Winstrol Petrochemicals (P.) Ltd. v. Commissioner, State GST |
Service of SCN solely by uploading it on the GST portal after cancellation of registration is invalid; an unregistered person is not obligated to monitor the portal, rendering the ex-parte order void. |
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Central Goods and Services Tax Act, 2017 |
| Section 169 |
Quattro Well (P.) Ltd. v. State of Haryana |
Service of SCN/order solely through the portal without acknowledgement does not trigger the limitation period for appeals; matter restored to SCN stage for fresh adjudication. |
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Central Goods and Services Tax Act, 2017 |
| Section 169 |
Gajendra Singh Con v. Assistant Commissioner |
Adjudication order passed after portal-only service following registration cancellation, without providing a mandatory personal hearing under Section 75(4), was quashed for fresh consideration. |
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Central Goods and Services Tax Act, 2017 |
