GST CASE LAW 27.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Anil Annasaheb Patil v. Executive Engineer Pwd Works contractors facing an additional tax burden due to the transition from VAT to GST have a legal right to reimbursement from the State for the GST-attributable liability post-verification. Click Here Central Goods… Read More »
Waiver of Interest and Penalty Under Section 128A Denied for Excess ITC Claimed for December 2020 Issue Whether an assessee is eligible for waiver of interest and penalty under Section 128A of the CGST/KGST Act when excess Input Tax Credit (ITC) was claimed in December 2020, but alleged to pertain to the period 2018-19. Facts… Read More »
Appeal Filed Before GSTAT Prior to First Appellate Authority Order Is Not Maintainable Issue Whether an appeal filed before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(1) prior to the passing or rejection of an order by the First Appellate Authority is legally maintainable. Facts Simultaneous Filing: Facing recovery proceedings by the… Read More »
Ex Parte Mismatch Orders Set Aside for Fresh Adjudication Due to Non-Compliance with Circular 183 Ex Parte Mismatch Orders Set Aside for Fresh Adjudication Due to Non-Compliance with Circular 183 Issue Whether an ex parte adjudication order and subsequent appellate order confirming an ITC mismatch demand between Form GSTR-3B and Form GSTR-2A under Section… Read More »
Ex Parte ITC Mismatch Order Set Aside for Non-Compliance with Circular Guidelines and Natural Justice Issue Whether an ex parte adjudication order confirming an ITC mismatch demand under Section 73 is legally sustainable when passed without adhering to the mandatory verification procedures prescribed in Circular No. 183/15/2022-GST. Facts Assessee Profile: The petitioner operates a sole… Read More »
Show Cause Notice and Order Issued Against a Deceased Sole Proprietor Are Legally Unsustainable Issue Whether a Show Cause Notice (SCN) and consequential demand order issued under Section 73 in the name of a deceased sole proprietor are legally valid and enforceable against the legal heir. Facts Deaseased Proprietor & Business Closure: The sole proprietor… Read More »
Show Cause Notice Issued Beyond Statutory Limitation and Lacking Foundational Allegations of Fraud Is Unsustainable Issue Whether a Show Cause Notice issued under Section 73 after the extended outer limitation period for FYs 2018-19, 2019-20, and 2020-21 is time-barred and legally unsustainable. Whether invoking the extended period of limitation under Section 74 is valid when… Read More »
Regular Bail Granted as Arrest Authorization Lacked Statutory Reasons to Believe under Section 69 Regular Bail Granted as Arrest Authorization Lacked Statutory Reasons to Believe under Section 69 Issue Whether a petitioner arrested under Section 69 for alleged tax evasion offences under Section 132 of the CGST/BGST Act is entitled to regular bail when the… Read More »
Revenue’s Appeal Dismissed as E-Way Bills and Export Documents Prove Validity of “Bill To Ship To” Supply Model Issue Whether the rejection of accumulated Input Tax Credit (ITC) refund claims under Section 54 of the CGST/WBGST Act is sustainable on the sole ground of missing toll plaza receipts when the exporter supported the “Bill To… Read More »
Retrospective Insertion of Section 16(5) Validates Input Tax Credit Filed Before November 30, 2021 Retrospective Insertion of Section 16(5) Validates Input Tax Credit Filed Before November 30, 2021 Issue Whether the disallowance of Input Tax Credit (ITC) under Section 16(4) of the CGST/TNGST Act for a belated return filed on 30.10.2019 for FY 2018-19 remains… Read More »