| Goods and Services Tax Laws | | | | |
| N/A | Waterproof Products Manufacturers & Traders Welfare Association, In re | A PVC raincoat is classified under HSN Heading 392620 as an apparel made of PVC, attracting a GST rate of 18%, not under Heading 620140. | Click here | West Bengal Goods and Services Tax Act, 2017 |
| 6 of General Clauses Act, 1897 | Hikal Ltd. v. Union of India | Section 6 of the General Clauses Act applies only to the repeal of a Central Act, not subordinate Rules. Therefore, it does not save pending proceedings under the omitted CGST Rules 89(4B) and 96(10). | Click Here | General Clauses Act, 1897 |
| 16 of IGST Act | Hikal Ltd. v. Union of India | Following the omission of CGST Rules 89(4B) and 96(10) without any saving clause, all pending proceedings like SCNs and unfinalized orders based solely on these rules have lapsed. | Click Here | Integrated Goods and Services Tax Act, 2017 |
| 16 of IGST Act | Hybon Technologies (P.) Ltd. v. Special Commissioner | A writ petition can be heard despite an available alternative remedy (appeal) if the question raised strikes at the very foundation of the impugned orders, such as the authority to examine ITC admissibility in a refund claim. | Click Here | Integrated Goods and Services Tax Act, 2017 |
| 16 of CGST Act | Khurja Scrap Trading Company v. Additional Commissioner Grade-2 (Appeal) | Where a seller’s registration was cancelled subsequent to a transaction, authorities must first verify that the seller was duly registered at the time of the transaction before proceeding against the buyer for ITC reversal. | Click Here | Central Goods and Services Tax Act, 2017 |
| 29 of CGST Act | Eworld Business Solutions (P.) Ltd. v. Superintendent, Range 94, Central Goods and Service Tax | Retrospective cancellation of GST registration was set aside because the SCN did not propose such an action. The cancellation was directed to take effect only from the date of the SCN. | Click Here | Central Goods and Services Tax Act, 2017 |
| 74 of CGST Act | Study Metro Edu Consultant Pvt. Ltd. v. Joint Director | A petition was dismissed because the SCN issued by DGGSTI correctly directed the assessee to appear before the competent adjudicating authority (Central Tax Officer), who is mandated to decide independently. | Click Here | Central Goods and Services Tax Act, 2017 |
| 74 of CGST Act | MRJS Lead (P.) Ltd. v. Assistant Commissioner of State Tax | A writ petition against an adjudication order cannot be entertained while a statutory appeal challenging the same order is already pending. | Click Here | Central Goods and Services Tax Act, 2017 |
| 74 of CGST Act | Nanguneri Radhapuram Taluks Agricultural Co-Op Marketing Society Ltd. v. Assistant Commissioner of Central GST and Central Excise, Tirunelveli | Liberty was granted to file a statutory appeal within 30 days, even with no violation of natural justice, given that the assessee had subsequently paid the entire disputed tax amount with interest. | Click Here | Central Goods and Services Tax Act, 2017 |
| Rule 89 of CGST Rules | Hikal Ltd. v. Union of India | Notification No. 20/2024-Central Tax applies only prospectively and lacks a savings clause, meaning it does not preserve any pending proceedings under the omitted Rules 89(4B) and 96(10). | Click Here | Central Goods and Services Tax Rules, 2017 |
| 164 of CGST Act | Hikal Ltd. v. Union of India | Reliance on Section 174(3) of the CGST Act to save pending proceedings under omitted Rules fails because it is not a savings clause for rules. Furthermore, Rules framed under the CGST Act are not “Central Acts” and are thus not protected by Section 6 of the General Clauses Act. | Click Here | Central Goods and Services Tax Act, 2017 |