GST CASE LAWS 16.07.2026

By | July 17, 2026

GST CASE LAWS 16.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Mohammed Kamran v. Senior Intelligence Officer Directorate General of Goods and Service Tax Intelligence Parallel proceedings by Central GST during a State GST inquiry are permissible if the State inquiry is formally transferred, no identical liability overlaps, and the Central… Read More »

Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim

By | July 17, 2026

Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim Issue Whether an assessee is entitled to a refund of tax recovered by the Revenue after the issuance of an Order-in-Appeal, where the assessee fails to file… Read More »

Demand orders based solely on portal notices after GST registration cancellation are legally invalid.

By | July 17, 2026

Demand orders based solely on portal notices after GST registration cancellation are legally invalid. Demand orders based solely on portal notices after GST registration cancellation are legally invalid. Issue Whether the service of a show cause notice by merely uploading it onto the common GST portal is legally valid and sufficient if the assessee’s registration… Read More »

Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing.

By | July 17, 2026

Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing. Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing. Issue Whether an adjudication order and subsequent demand notice issued under Section 73 are legally sustainable when… Read More »

Voluntary GST payment via DRC-03 during search cannot be challenged as coercive after prolonged silence.

By | July 17, 2026

Voluntary GST payment via DRC-03 during search cannot be challenged as coercive after prolonged silence. Issue Whether tax dues deposited via Form GST DRC-03 during a search operation can be challenged as a coercive recovery through a writ petition after a two-year delay without any contemporaneous complaint. Whether the delayed issuance of an acknowledgment in… Read More »

Kerala High Court Rules GST Returns Filed Before November 30 2021 Entitled To Input Tax Credit

By | July 17, 2026

Kerala High Court Rules GST Returns Filed Before November 30 2021 Entitled To Input Tax Credit Kerala High Court Rules GST Returns Filed Before November 30 2021 Entitled To Input Tax Credit Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) under Section 16(4) of the CGST/KGST Act for the period… Read More »

GST on municipal infrastructure charges is payable under reverse charge without causing double taxation.

By | July 17, 2026

GST on municipal infrastructure charges is payable under reverse charge without causing double taxation. Issue Whether the applicant is liable to pay GST under the Reverse Charge Mechanism (RCM) on permission, reinstatement, road cutting, and ground rent charges levied by the Goa PWD. Whether the inclusion of a GST component in the PWD’s reinstatement work… Read More »