GST CASE LAWS 12.10.2026 Archives - Tax Heal https://www.taxheal.com/tag/gst-case-laws-12-10-2026 Complete Guide for Income Tax and GST in India Tue, 13 Oct 2026 11:25:29 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.3 GST CASE LAWS 12.10.2026 https://www.taxheal.com/gst-case-laws-12-10-2026.html Tue, 13 Oct 2026 11:25:29 +0000 https://www.taxheal.com/?p=142429 GST CASE LAWS 12.10.2026   Here is the detailed summary of all the GST case laws provided, organized into a clear tabular format: Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 6 A.G. Enterprises v. Union of India Click Here Concurrent State and Central GST proceedings… Read More »

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Here is the detailed summary of all the GST case laws provided, organized into a clear tabular format:
Relevant Act Section Case Law Title Citation Brief Summary
Central Goods and Services Tax Act, 2017 Section 6 A.G. Enterprises v. Union of India Click Here Concurrent State and Central GST proceedings concerning the same supplier are not barred under Section 6 if they pertain to different tax periods and lack complete factual identity.
Central Goods and Services Tax Act, 2017 Section 73 Sri Lakshmi Ganga Bhavani Oil Mill v. Assistant Commissioner ST Click Here Issuing a single composite Show Cause Notice or assessment order across multiple tax periods is impermissible; both original and appellate orders based on composite assessments were set aside.
Central Goods and Services Tax Act, 2017 Section 73 Jovin George v. Assistant Commissioner Click Here A consolidated SCN covering multiple financial years for tax/ITC demands not involving fraud is invalid and must be quashed, leaving liberty to issue separate year-wise notices.
Central Goods and Services Tax Act, 2017 Section 73 Harish Kumar M. v. State of Kerala Click Here A composite SCN spanning multiple financial years is invalid under Section 73; fresh separate notices must be issued for each relevant year.
Central Goods and Services Tax Act, 2017 Section 73 Arup Datta v. State of West Bengal Click Here Uploading an SCN exclusively under the ‘Additional Notice and Orders’ tab on the GST portal without separate intimation violates principles of natural justice, vitiating the ex parte order.
Central Goods and Services Tax Act, 2017 Section 74 Aditya Industries v. State of H.P. Click Here SCNs proposing denial of ITC for fraud/suppression under Section 74 must specifically correlate grounds with allegations; failure to do so renders extended proceedings unsustainable.
Central Goods and Services Tax Act, 2017 Section 74 A.G. Enterprises v. Union of India Click Here A stand-alone writ challenge against an SCN is not maintainable once an Order-in-Original is passed; the petitioner must pursue a statutory appeal covering all jurisdictional and factual grounds.
Central Goods and Services Tax Act, 2017 Section 74 A.G. Enterprises v. Union of India Click Here Clubbing multiple periods in an SCN invoking Section 74 does not automatically invalidate proceedings if demands per period are identifiable; such procedural/limitation issues fall under appellate jurisdiction.
Central Goods and Services Tax Act, 2017 Section 74 A.G. Enterprises v. Union of India Click Here A writ petition against an Order-in-Original confirming ITC demand on fake invoices is not maintainable when statutory remedies exist and no ex facie jurisdictional error or natural justice breach is shown.
Central Goods and Services Tax Act, 2017 Section 75 A.G. Enterprises v. Union of India Click Here Allegations of natural justice violations requiring detailed factual verification (such as disputed hearing dates) do not justify bypassing the statutory appeal mechanism.
Central Goods and Services Tax Act, 2017 Section 75 A.G. Enterprises v. Union of India Click Here Where an SCN alleges non-receipt of goods and the order confirms non-receipt under Section 16(2)(b), an incidental reference to Section 16(2)(c) does not constitute traveling beyond the SCN.
Central Goods and Services Tax Act, 2017 Section 75 K.U. Mohammed Niyas v. Assistant Commissioner of Central Tax & Central Excise Click Here Composite show cause notices and resultant assessment orders covering multiple financial years are impermissible under the GST statutory scheme and are liable to be quashed.
Central Goods and Services Tax Act, 2017 Section 111 Shrikrishna Subray Hegde v. Nagshanti Autocars LLP Click Here A departmental appeal before GSTAT can be withdrawn without examining merits under Rule 42 of GSTAT Rules, 2025 where the monetary threshold is not met and no objection is raised.
Central Goods and Services Tax Act, 2017 Section 112 Sandeep Tiwari v. J.M.R. Equipments Click Here A departmental appeal before GSTAT involving tax demand below the statutory monetary threshold of ₹20,00,000 is not maintainable and must be dismissed at the threshold.
Central Goods and Services Tax Act, 2017 Section 129 / 125 Valuecart (P.) Ltd. v. Commercial Tax Officer (ENF) Click Here Returning imported goods to a warehouse without an e-way bill due to a missed slot is a procedural lapse without mens rea; Section 129 penalty was quashed and reduced to a general penalty under Section 125.
Central Goods and Services Tax Act, 2017 Section 129 Om Fuels v. Pawan Kumar Jeewani Click Here Mere expiry of an e-way bill near destination during long transit, without evidence of intent to evade tax or fraudulent diversion, cannot justify penalty under Section 129.
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