GST CASE LAW 27.08.2026

By | August 31, 2026

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

By | August 31, 2026

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

By | August 31, 2026

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

By | August 31, 2026

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 »