| Sec 16(4)/(5) |
Manjunatha Exports |
ITC Time Limit: The retrospective insertion of Sec 16(5) (Finance Act 2024) overrides the previous time-bar for FY 2018-19, reviving previously denied credits. |
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| Sec 29 (CGST) |
Jordan Enterprises |
Registration: Retrospective cancellation is illegal if the Show Cause Notice (SCN) did not explicitly propose such an action. |
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| Sec 73 (CGST) |
JVS Agencies |
Mandatory DRC-07: Demand recovery must be stayed if the summary in Form GST DRC-07 is not uploaded on the portal, as it blocks the right to appeal. |
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| Sec 107 (CGST) |
SFC Global Commodity |
Appellate Duty: An appellate authority cannot dismiss an appeal solely for non-appearance; they must pass a reasoned order based on the written grounds. |
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| Sec 171 (CGST) |
DGAP v. Ahmedabad East |
Anti-Profiteering: Real estate developers must pass on the 1.31% additional ITC benefit to homebuyers with 18% interest. |
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| Transitional |
Muthoot Finance Ltd. |
Cess Credits: Transitional credit or refund of Education Cess (EC) and KKC cannot be carried forward into the GST regime. |
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