IMPORTANT GST CASE LAWS 11.12.2025 Relevant Act Section Case Law Title Brief Summary Citation Central GST Act, 2017 Section 29 (Cancellation of Registration) Ms Imagine Marketing Ltd. v. Joint Commissioner CGST Appeals II Delhi Cancellation of GST registration, revocation, and appellate rejection orders were set aside and registration was restored, as orders were non-speaking, lacked… Read More »
Appellate Authority cannot dismiss appeal without reasons even if Appellant is absent (Ex-Parte) Issue Whether an Appellate Authority can dismiss an appeal via a non-speaking order without addressing the specific grounds raised in the appeal memo, solely because the appellant failed to appear for the personal hearing. Facts Background: The petitioner, a registered taxpayer, applied… Read More »
Recovery Notice (DRC-13) quashed; Automatic Stay triggers upon filing Appeal with Pre-deposit Issue Whether recovery proceedings initiated via Form DRC-13 (Notice to Bank/Third Party) can continue or must be withdrawn once the taxpayer files a statutory appeal under Section 107 and pays the mandatory 10% pre-deposit. Facts The Demand: The petitioner suffered two demand orders… Read More »
Writ Petition dismissed for Laches; Appeal remedy bypassed without cause Issue Whether a Writ Petition under Article 226 is maintainable to challenge a GST demand order when the petitioner failed to file a statutory appeal within the prescribed limitation period, offered no explanation for the delay, and the dispute involves factual verification of ITC mismatches.… Read More »
Matter remanded for fresh adjudication; Impugned Order to be treated as SCN Addendum Issue Whether an adjudication order (DRC-07) should be sustained when the petitioner had already paid the entire demand amount (as per the intimation) via Form DRC-03 prior to the order, but failed to file a formal reply to the Show Cause Notice… Read More »
Writ dismissed for 15-month delay in appeal; Oral plea of non-service rejected Issue Whether the High Court should exercise its writ jurisdiction to restore a GST registration when the statutory appeal was filed with a delay of 15 months (well beyond the maximum condonable period), and the plea of “non-service of order” was raised orally… Read More »
Writ against SCN dismissed; Prior Scrutiny (ASMT-10) not mandatory for Search-based SCN Issue Maintainability: Whether a Writ Petition lies against a Show Cause Notice (SCN) issued under Section 73 on the ground that the procedural steps of “Scrutiny of Returns” (Section 61) were not followed. Seizure Defects: Whether allegations of procedural irregularities during search/seizure (e.g.,… Read More »
Municipal Advertisement Tax demand quashed post-GST; Refund allowed for advance tax paid Issue Validity of Demand: Can a Municipality (Nagar Nigam) continue to levy and demand “Advertisement Tax” for periods after the implementation of GST (01.07.2017), given the omission of Entry 55 from the State List by the 101st Constitutional Amendment? Refund: Is the taxpayer… Read More »
Refund of Export ITC restored; Rejection for non-production of eBRCs quashed as documents were on record Issue Refund Rejection: Can an Appellate Authority set aside a sanctioned refund claim on the ground of non-production of foreign remittance proofs (eBRCs/FIRCs) when the taxpayer had actually submitted them in their replies? Recovery Validity: Are parallel recovery proceedings… Read More »
Retrospective Cancellation & Mechanical Orders Quashed; Registration Restored with Costs on Officer Issue Whether a GST registration can be cancelled (retrospectively) and revocation rejected based on mechanical, non-speaking orders that ignore the taxpayer’s reply and documents, and whether such action violates the principles of natural justice. Facts The Business: The petitioner operated from leased premises… Read More »