| Central Goods and Services Tax Act, 2017 |
Input Tax Credit (GSTR-3B vs 2A) |
Tvl. Narumanam Spices vs. Superintendent of CGST & Central Excise |
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The High Court set aside an ex parte assessment order passed due to an ITC mismatch. Since the assessee had already deposited the differential ITC pre-order and the non-response was due to a part-time accountant’s lapse, the court directed a fresh adjudication with an effective hearing on equitable grounds. |
| Central Goods and Services Tax Act, 2017 |
Section 79(1)(c) (Garnishee Recovery) |
Noordeen Enterprises vs. Additional Director General Directorate of GST Intelligence |
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Letters issued to the petitioner’s customers directing them to divert pending payments toward alleged GST dues before an Order-in-Original (OIO) was passed were held invalid. Garnishee recovery under section 79(1)(c) can only be initiated after the tax liability has been formally crystallized. |
| Central Goods and Services Tax Act, 2017 |
Inter-State Transit Inspection / Section 129 |
Maruti Enterprises vs. State of U.P. |
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For a consignment transiting from West Bengal to Delhi through Uttar Pradesh, the UP authorities had no power to detain goods or levy penalties for a missing e-Tax invoice, as UP was neither the origin, destination, nor did it have any tax incidence. The transit state can only intimate the respective origin or destination state. |
| Central Goods and Services Tax Act, 2017 & BNSS, 2023 |
Section 69, Section 132 / Section 482 of BNSS |
Harish Wadhwani vs. Directorate General of GST Intelligence (DGGI) |
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The Supreme Court dismissed the SLP, confirming that since the alleged GST offense involved an amount below ₹5 crores, it remains non-cognizable and bailable. Anticipatory bail is unwarranted and lacks merit when only summons have been issued and no arrest action has been initiated under Section 69. |
| Central Goods and Services Tax Act, 2017 |
Writ Jurisdiction / Statutory Appeal |
Mishra Security Services vs. State of U.P. |
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The High Court rejected a belated writ petition challenging a GST assessment. Because the assessee had actively participated in the adjudication and failed to file a statutory appeal within the limitation period, the writ was viewed as an invalid attempt to bypass the statutory appellate remedy. |
| Central Goods and Services Tax Act, 2017 |
Show Cause Notice (SCN) / Assessment Years |
Malabar Trade Links vs. Superintendent |
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A single composite Show Cause Notice (SCN) and Order-in-Original (OIO) spanning multiple assessment years (not involving fraud) was held legally unsustainable. The High Court quashed the composite orders but granted the department liberty to issue fresh, year-wise individual notices. |
