| Central Goods and Services Tax Act, 2017 |
Departmental Appeals / GSTAT |
CBIC Circular on GSTAT Appeals in DGGI Cases |
Clarifies procedure, reviewing authority, communication mechanism, and bench jurisdiction for filing departmental appeals before GSTAT against CAA orders in DGGI cases. |
Click Here |
| Integrated Goods and Services Tax Act, 2017 |
Section 2 |
Cvent India (P.) Ltd. v. Assistant Commissioner of CGST |
IT/ITeS provider cannot be arbitrarily reclassified as an intermediary to deny unutilized ITC refund for an intervening period when the same services were treated as exports before and after. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 16(4) / 168A |
Calicut Garments & Uniforms v. Union of India |
ITC cannot be denied under Section 16(4) where returns were filed within the extended cut-off dates notified under Section 168A. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 73 |
Palakkandy Steels (P.) Ltd. v. Assistant Commissioner of State Tax |
Quashing of unsigned notices/orders prevents authorities from merely re-uploading the same orders to cure defects; fresh notices/orders must be issued in accordance with law. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 73 |
Prabhakaran Padmanabhan v. Additional Commissioner, Central GST & Central Excise |
Consolidated show cause notices and assessment orders covering multiple financial years are invalid and quashed, with liberty to issue year-wise separate notices. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 73 |
C. Eswara Reddy and Co. v. Joint Director, Office of the Directorate General of GST Intelligence |
A composite Order-in-Original/DRC-07 spanning multiple financial years without separate period-wise notices is invalid in law and liable to be set aside. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 122 |
Gajmukhi Bullion v. Additional Commissioner, Central Goods and Service Tax |
Adjudication orders quashed on grounds of bias where the same officer who approved the prosecution report later acted as the quasi-judicial adjudicating authority. |
Click Here |
