GST CASE LAW DIGEST 05.06.2026 GST Case Law Analysis Summary Relevant Act Section / Rule / Subject Case Law Title Citation Brief Summary CGST / SGST Act Sec. 98 (Advance Ruling Withdrawal) International Homoeo Research Pvt. Ltd., In re Click Here The AAR allowed the applicant to withdraw its advance ruling application regarding HSN classification… Read More »
GST Assessment and Rectification Orders Quashed Since Immovable Property Sale Falls Completely Outside GST Purview GST Assessment Issue Whether the GST Department can levy tax under Section 73 on financial receipts reflected in Form 26AS by treating them as taxable supplies, where the taxpayer asserts that the transactions represent the sale of land, which is… Read More »
High Court Orders De Novo Adjudication via 10% Pre-Deposit to Rectify Natural Justice Violations and Verification Gaps High Court Orders De Novo Adjudication via 10% Pre-Deposit to Rectify Natural Justice Violations and Verification Gaps Issue Whether final assessment orders passed under Section 74A can be sustained when they cross the demand caps proposed in the… Read More »
GST Registration Restored Subject to Filing of Pending Returns and Payment of Tax Dues with Fees Within Sixty Days Issue Whether a taxpayer whose GST registration was cancelled for continuous non-filing of returns for six months, and whose subsequent statutory appeal was dismissed, can be granted a legal remedy to seek restoration of registration by… Read More »
Consolidated Show Cause Notices and Orders Across Multiple Financial Years Under Section 73 Are Legally Impermissible Issue Whether the GST Department is legally permitted to issue a single, consolidated Show Cause Notice (SCN) and pass a composite Order-in-Original (OIO) under Section 73 covering multiple distinct financial years, or whether separate proceedings must be initiated for… Read More »
High Court Restores Adjudication via Conditional 25% Pre-Deposit Despite Ex-Parte Default and Lapsed Statutory Appeal Limitation Issue Whether a taxpayer can seek extraordinary relief under a writ petition to challenge an ex-parte GST assessment order after completely failing to respond to notices and allowing the statutory limitation period for filing an appeal under Section 107… Read More »
GST Registration Restored Subject to Filing of Pending Returns and Payment of Tax Dues with Fees Within Sixty Days Issue Whether a taxpayer whose GST registration was cancelled for continuous non-filing of returns for six months, and whose subsequent statutory appeal was dismissed, can be granted a legal remedy to seek restoration of registration by… Read More »
GST CASE LAW DIGEST 04.06.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 107 Prime Metals vs. Central Board of Indirect Taxes and Customs A writ petition challenging an adjudication order and SCN regarding ITC disputes and cross-examination denial is not maintainable if an alternative statutory appeal route is fully available. Click Here… Read More »
Adjudication orders passed without supplying Relied Upon Documents violate natural justice and must be remanded. Adjudication orders passed without supplying Relied Upon Documents violate natural justice and must be remanded. Issue Whether a GST demand order passed under Section 74 can be legally sustained if the adjudicating authority fails to supply copies of the Relied… Read More »
Input tax credit cannot be denied if returns fall within the extended Section 16(5) timeline. Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) for January and February 2019 under Section 16(4) on the grounds of late filing, when the returns were filed on January 11, 2020, thereby meeting the extended… Read More »