| CGST / SGST Act, 2017 |
Section 16 |
Narayan Enterprise vs. Union of India |
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Denial of Input Tax Credit (ITC) solely due to a supplier’s tax deposit default is unjustified if the purchaser acted bona fide, paid via banking channels, and filed returns. The department’s remedy lies against the defaulting supplier, not the genuine buyer. |
| CGST / SGST Act, 2017 |
Section 49 / Section 73 |
Moothaveettil Elvana Ramesh Kumar vs. Union of India |
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An assessment order under Section 73 was quashed because the inadvertent utilization of eligible IGST credit toward CGST and SGST output liabilities is not an erroneous head-wise utilization, following binding judicial precedents. |
| CGST / SGST Act, 2017 |
Section 107 / Writ Jurisdiction |
Jorabat Shillong Expressway Ltd. vs. Union of India |
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A writ petition challenging a GST demand on BOT (Annuity) road construction projects was dismissed. Since the core dispute involves complex mixed questions of law and fact (classification, exemption, composite supply), the petitioner must use the effective alternative remedy of filing a statutory appeal. |
| CGST / SGST Act, 2017 |
Section 73 / Section 74 |
Rithwik Projects (P.) Ltd. vs. Union of India |
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Issuing a single consolidated SCN and composite order for multiple financial years is void ab initio. GST assessments must be period-specific; a lack of statutory jurisdiction on clubbing periods cannot be cured by admission or estoppel. |
| CGST / SGST Act, 2017 |
Section 16(2) |
Barun Kumar Biswas vs. Union of India |
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An order denying ITC under a non-fraud adjudication was quashed and remanded. The authority cannot summarily deny credit on transactions simply because the supplier’s registration was subsequently cancelled with retrospective effect. |
| Customs Tariff Act / GST Tariffs |
HSN 4009 |
Nichirin Imperial Autoparts India, (P.) Ltd., In re |
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Brake hoses manufactured for two- and four-wheelers (comprising vulcanized rubber with minor steel fittings) are classifiable under Heading 4009 as general-purpose rubber hoses based on their essential character. They attract 18% GST. |
| CGST / SGST Act, 2017 |
Section 44, Section 47, Section 125 |
Tvl. KPK fuel services vs. State Tax Officer |
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The double levy of a late fee under Section 47 and a general penalty under Section 125 for failing to file the annual GSTR-9 return is valid. The statutory late fee applies to both belated filing and absolute non-filing. |
| IGST Act, 2017 |
Section 2(13) — Intermediary |
Maithani Enterprises, In re |
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On-ground sales, marketing, and HR advisory services provided by an Indian entity under a three-party arrangement constitute “intermediary services.” The place of supply is India, meaning the service cannot be zero-rated as an export, and unutilised ITC refunds are deniable. |
