GST CASE LAWS 07.08.2026 GST CASE LAWS 07.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 9 Sadashiv S. Bennali v. Assistant Commissioner of Commercial Taxes Click Here Writ petitions involving pre/post-GST government works contract disputes (regarding supply segregation and GST computations) were allowed in terms of operative directions… Read More »
Homebuyers entitled to full refund of profiteered ITC and extra GST with interest without inter-buyer set-off Issue Whether homebuyers who booked units post-June 30, 2018 (post-GST) can be excluded from anti-profiteering calculations under Section 171. Whether the profiteered amount should be deposited in the Consumer Welfare Fund (CWF) or refunded directly to identified homebuyers. Whether… Read More »
Uploading GST Notices and Orders Solely on Common Portal Without Acknowledgment Is Invalid Service Uploading GST Notices and Orders Solely on Common Portal Without Acknowledgment Is Invalid Service Issue Whether uploading a show cause notice and an order-in-original under the ‘View Additional Notices and Orders’ tab on the GST common portal constitutes valid statutory service… Read More »
Uploading notices or orders solely on the GST portal without acknowledgment does not constitute valid statutory service. Issue Whether merely uploading a Show Cause Notice (SCN) and an Order-in-Original in the “View Additional Notices and Orders” tab on the GST portal constitutes valid statutory service under Section 169 read with Section 146 of the Central/Punjab/Haryana… Read More »
Accused entitled to bail in GST evasion case where investigation is complete and trial pending. Issue Whether an accused proprietor charged with GST evasion under Section 132 of the CGST/UPGST Act, 2017 is entitled to grant of bail when investigation is completed, the offences are compoundable, and trial is unlikely to conclude soon. Facts Nature… Read More »
Bank attachment is revoked upon depositing 50 per cent liability with balance payable in instalments. Issue Whether bank account attachments initiated under Section 79 of the CGST/OGST Act, 2017 can be revoked upon the taxpayer undertaking to deposit 50 per cent of the assessed tax liability with the remaining balance to be cleared in equated… Read More »
Denial of mandatory personal hearing vitiates assessment order, requiring setting aside and fresh adjudication. Denial of mandatory personal hearing vitiates assessment order, requiring setting aside and fresh adjudication. Issue Whether an assessment order passed under Section 75(4) of the CGST/RGST Act, 2017 without affording a personal hearing—despite a written request and contemplation of an adverse… Read More »
A single composite show cause notice issued under GST covering multiple financial years is legally impermissible and void. Issue Whether issuing a single consolidated or composite show cause notice encompassing multiple financial years under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 / Kerala Goods and Services Tax Act, 2017… Read More »
Portal-only service of show cause notice is inadequate after GST registration cancellation. Issue Whether uploading a show cause notice exclusively on the GST portal constitutes valid service under Section 169 of the Central/Uttar Pradesh Goods and Services Tax Act, 2017 when the taxpayer’s GST registration has already been cancelled and no business operations are ongoing.… Read More »
Fraud at the post-registration amendment stage concerning business premises does not warrant complete cancellation of the original GST registration. Issue Whether alleged fabrication or fraud committed solely at the post-registration amendment stage to add additional business premises justifies the complete cancellation of the original GST registration under Section 29 of the Central Goods and Services… Read More »