| Section 7 |
CG Tollway Ltd. v. Union of India |
Notice issued against High Court order holding that VAT precedents on works contracts do not apply to GST disputes under DBFOT concession agreements since GST is a destination-based supply levy. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 9 |
CG Tollway Ltd. v. Union of India |
Notice issued on High Court ruling that supplies by a concessionaire to a sub-contractor under a DBFOT highway project form separate taxable events; payment of tax by the sub-contractor does not eliminate the concessionaire’s tax liability. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 9 |
CG Tollway Ltd. v. Union of India |
Notice issued on High Court order holding that concession arrangements with non-monetary elements (e.g., reciprocal toll collection rights) are taxable works contract services subject to valuation rules for non-monetary consideration. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 11 |
CG Tollway Ltd. v. Union of India |
Notice issued on High Court decision denying GST exemption (Heading 9967) for toll rights, holding that toll collections under DBFOT represent consideration for road construction (Heading 9954). |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 61 |
Ramhari and Brothers v. Joint Commissioner (State Tax) |
Initiating recovery actions without serving mandatory scrutiny notice in Form GST ASMT-10 or giving an opportunity to explain discrepancies renders the recovery invalid. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 73 |
Clear Secured Service (P.) Ltd. v. Assistant Commissioner (ST) |
Reversal of ITC under Section 73 solely due to retrospective cancellation of the supplier’s registration, without examining the buyer’s tax invoices, bank statements, and e-way bills, is legally unsustainable. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 74 |
N.N. Wires and Steels (P.) Ltd. v. Assistant Commissioner of State Tax |
An SCN issued under Section 74 without specific reasons or supporting documents deprives the taxpayer of a fair hearing, rendering subsequent recovery and bank attachments invalid. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 75 |
Shreenath Logistics v. State of Madhya Pradesh |
Failure to grant an opportunity of personal hearing before passing a demand order pursuant to an SCN violates natural justice principles and mandatory provisions under Section 75(4). |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 77 |
SYA Homes v. Assistant Commissioner (ST) |
Where tax was inadvertently remitted under the IGST head instead of CGST/SGST within the prescribed time, the paid tax must be directly appropriated to the correct heads without requiring fresh payment and refund cycles. |
Click Here |
Central Goods and Services Tax Act, 2017 |
| Section 107 |
Sri Balaji Metallics (P.) Ltd. v. Commissioner of CT & GST |
Notice issued against High Court order holding that statutory limitation for filing an appeal under Section 107 commences from the date of communication of the order, and delays beyond the outer condonable limit cannot be admitted. |
Click Here |
Central Goods and Services Tax Act, 2017 |
