GST CASE LAWS 12.11.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 MPS Steels v. Commissioner of CGST & CE, Kochi Confirming an ITC demand under Section 16(2)(c) when the show-cause notice only alleged contravention of Section 16(2)(aa) goes beyond the scope of the notice and is impermissible; the demand, interest,… Read More »
Uploading Notice and Order Under the Additional Notices Tab on GST Portal Constitutes Valid Statutory Service Issue Whether uploading notices and orders-in-original under the ‘View Additional Notices and Orders’ tab on the GST common portal constitutes valid and proper service under Section 169 read with Section 146 of the CGST/SGST Act, 2017. Facts The petitioner… Read More »
Transitional Credit Claim Denied Where Final KVAT Return Reflects Nil Carry-Forward Tax Balance Issue Whether a taxpayer is eligible to claim transitional SGST Input Tax Credit in Form TRAN-1 under Section 140 of the CGST/KGST Act when the final pre-GST KVAT return records the balance VAT tax at credit as NIL. Facts The appellant, a… Read More »
Confiscation Under Section 130 Unwarranted for Mere Excess Stock Without Proof of Tax Evasion Intent Issue Whether confiscation of goods and levy of penalty and redemption fine under Section 130 of the CGST/UPGST Act can be sustained merely on allegations of excess stock based on visual estimation, without corroborative evidence of deliberate contravention or intent… Read More »
Loading From Unregistered Site Cannot Trigger Section 129 Penalty When Valid Documents Accompany Consignment Issue Whether a penalty under Section 129(3) of the CGST/UPGST Act can be imposed merely because goods were loaded from an unregistered additional site, when the consignment is accompanied by a valid tax invoice, live e-way bill, and bilty with zero… Read More »
Feeder Movement Exemption Protects Intra-State Transit Without Part-B E-Way Bill Update, Rendering Penalty Unwarranted Issue Whether a penalty under Section 129 of the CGST/UPGST Act can be levied for non-generation or non-updating of Part-B of the e-way bill during an initial intra-State feeder movement of goods up to 50 km from the consignor’s premises to… Read More »
Rectification Jurisdiction Cannot Reopen Merits, While Unclaimed Anti-Profiteering Refunds Require Bona Fide Effort Before Deposit Issue Rectification Jurisdiction & GST Component: Whether the Appellate Tribunal can exercise rectification jurisdiction under Rule 31 of the GSTAT (Anti-Profiteering Methodology and Procedure) Rules, 2025, to delete the GST component included in the profiteered amount or modify an order… Read More »
Revenue Second Appeal Confined Solely to Fine Without Challenging Penalty Is Not Maintainable Before Tribunal Issue Whether a second appeal filed by the Revenue before the Appellate Tribunal under Section 112 read with Section 107 of the CGST/UPGST Act is maintainable when it challenges only the deletion of the fine while leaving the deletion of… Read More »
Clubbing Successive Tax Periods Across Financial Years and Deemed Export Refunds Are Fully Permissible Issue Whether a GST refund claim for deemed export supplies to an EOU can be rejected on the grounds of clubbing successive tax periods across financial years, limitation period miscalculations, alleged non-submission of Form A, or unproven dual refund claims by… Read More »
GST Registration Cancellation Set Aside Due to Vague SCN and Unsupported Allegations Issue Whether the cancellation of GST registration and rejection of its revocation based on a defective Show Cause Notice (SCN) citing generic contraventions without supplier particulars or supporting material are legally sustainable. Facts Cancellation Proceedings: The appellant, a construction LLP, faced GST registration… Read More »