GST Case Law Analysis & Rulings

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 2	HP India Sales (P.) Ltd., In re	Supply of ElectroInk along with consumables and operator parts for printing solutions constitutes a mixed supply under Section 2(74) and attracts the highest rate of tax applicable to any goods in the combination.	Click Here	Central Goods and Services Tax Act, 2017
Section 6	Shub Conductors LLP v. Joint Commissioner Central Tax GST Delhi East Delhi	Show cause notice issued by CGST authorities before SGST authorities on the same subject matter for overlapping periods does not trigger the statutory bar under Section 6(2)(b); jurisdictional objections cannot bypass statutory appeal remedies.	Click Here	Central Goods and Services Tax Act, 2017
Section 11	Gokulram Shanmugam Kantharajan, In re	Exemption under Entry 3A is unavailable where GCC contracts primarily involve cleaning and garbage removal, and welfare kits/consumables are procured by the applicant for self-use rather than supplied to the GCC.	Click Here	Central Goods and Services Tax Act, 2017
Section 12	HP India Sales (P.) Ltd., In re	Time of supply for ElectroInk and consumables under Indigo Press Contracts is the invoice issue date or payment receipt date, whichever is earlier, with value determined by invoice transaction value under Section 31(4).	Click Here	Central Goods and Services Tax Act, 2017
Section 16	Munna Associates v. State Tax Officer	Denial of Input Tax Credit solely due to belated filing for June 2018 to March 2019 was unjustified where returns were submitted prior to the statutory cut-off date of 30.11.2021.	Click Here	Central Goods and Services Tax Act, 2017
Section 29	Ramalingam Chellapppa v. Superintendent	Cancellation of GST registration was set aside and ordered to be restored following the precedent in Tvl. Suguna Cutpiece Center, subject to compliance conditions.	Click Here	Central Goods and Services Tax Act, 2017
Section 29	Sri Nur Alom v. Union of India	Registration cancellation due to non-filing was set aside via writ relief on condition that all pending returns be filed within 30 days with tax, interest, and fee payments.	Click Here	Central Goods and Services Tax Act, 2017
Section 29	Janardan Tamuli @ Janardan Tamuly v. Union of India	Cancellation of transport service provider’s registration for continuous non-filing was set aside and restored on the condition of filing all pending returns within 30 days.	Click Here	Central Goods and Services Tax Act, 2017
Section 67	HD Associates v. Union of India	Search under Section 67 conducted via Form GST INS-01 authorization is valid without prior disclosure of reasons to the assessee, leaving authorization validity to be verified during adjudication.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Babita Sharma v. Assistant Commissioner of Revenue	Section 73 order passed after summary SCN without personal hearing details violated Section 75(4) natural justice mandates and was set aside subject to a 10% pre-deposit.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	HD Associates v. Union of India	Absence of Section 61 return scrutiny does not invalidate a consolidated demand-cum-SCN under Section 74 following search and seizure under Section 67.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	HD Associates v. Union of India	Writ challenging a demand-cum-SCN alleging willful non-disclosure based on search findings and digital records was non-maintainable due to required factual adjudication.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	HD Associates v. Union of India	Multi-year consolidated show cause notices combining Section 74(1) and Section 74A(1) are permissible provided tax liability and statutory limitations are determined year-by-year.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	Shub Conductors LLP v. Joint Commissioner Central Tax GST Delhi East Delhi	SCN issued under Section 74 following an investigation is a distinct proceeding from earlier dropped Section 67(7) seizure proceedings and does not amount to parallel adjudication.	Click Here	Central Goods and Services Tax Act, 2017
Section 75	HD Associates v. Union of India	Citing penalty provisions under both Sections 74/74A and 122 in an SCN does not violate Section 75(13) bar against double penalty at the proposal stage, provided no double penalty is actually levied.	Click Here	Central Goods and Services Tax Act, 2017
Section 79	Zigma Machinery & Equipment Solutions v. Assistant Commissioner Coimbatore-I Division	Interim stay against recovery only suspends active recovery steps and does not automatically unfreeze or impact an Electronic Credit Ledger that was blocked prior to the stay.	Click Here	Central Goods and Services Tax Act, 2017
Section 79	Zigma Machinery & Equipment Solutions v. Assistant Commissioner Coimbatore-I Division	Post-assessment negative blocking of the Electronic Credit Ledger is a valid mode of recovery under the broad scope of Section 79, distinct from provisional Rule 86A restrictions.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Kappa Chakka Kandhari Foods (P.) Ltd. v. Commissioner of GST and Central Excise (Appeals-I)	Rejection of an appeal for failure to deposit 10% of the penalty was set aside where tax and interest were fully paid and DRC-07 pertained solely to penalty.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Shub Conductors LLP v. Joint Commissioner Central Tax GST Delhi East Delhi	Writ remedy was declined where an statutory appeal under Section 107 was available and no jurisdictional defect under Section 6(2)(b) was established.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Manpar Icon Technologies v. Assistant Commissioner CGST Division	Supreme Court declined to interfere with High Court order dismissing a writ petition due to available alternative appellate remedies under Section 107 for factual SCN corrections.	Click Here	Central Goods and Services Tax Act, 2017
Section 112	Manoranjan Dash v. Commissionerate of CT GST	No additional pre-deposit is required for filing an appeal before the Tribunal under Section 112 if pre-deposits made at the first appeal stage cover or exceed the statutory percentage of remaining disputed tax.	Click Here	Central Goods and Services Tax Act, 2017
Section 129	Ratnaka Enterprises v. State of West Bengal	Imposing a 200% penalty on transit goods solely for failure to extend e-way bill validity violated natural justice, warranting a refund of recovered penalty amounts.	Click Here	Central Goods and Services Tax Act, 2017
Section 169	Lazard Infrastructure LLP v. Assistant Commissioner of Commercial Taxes	Mechanical blocking of ITC on the GST portal without prior notice or hearing based merely on an administrative advisory is invalid and must be unblocked immediately.	Click Here	Central Goods and Services Tax Act, 2017
TN GST Act	Gokulram Shanmugam Kantharajan, In re	Residential housing upkeep services including sweeping, cleaning, and waste collection/segregation are classifiable under SAC 999423 (waste collection services) rather than Heading 9997.	Click Here	Tamil Nadu Goods and Services Tax Act, 2017
TN GST Act	Symphony Polymers (P.) Ltd., In re	Compostable bags manufactured using PLA and PBAT polymers are classifiable as plastics under Chapter 39 (Heading 3923 2990) rather than Entry 319 for paper or biodegradable bags.	Click Here	Tamil Nadu Goods and Services Tax Act, 2017