GST CASE LAWS 07.11.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Sutlej Textiles and Industries Ltd. v. Union of India Where exporters challenged retrospective denial of IGST refund under Rule 96(10) as amended, and Rule 96(10) was subsequently omitted without a saving clause, pending refund applications must be considered afresh,… Read More »
Unresponsive Portal Upload of SCN Without Alternative Service Modes and Personal Hearing Violates Natural Justice Issue Whether passing an ex parte GST assessment order based solely on a Show Cause Notice (SCN) uploaded under the ‘View Additional Notices and Orders’ tab on the GST portal—without attempting alternative service modes like RPAD or granting a personal… Read More »
Portal Upload Alone Without Alternative Service Modes or Personal Hearing Justifies Remand on Partial Tax Deposit Issue Whether uploading a Show Cause Notice exclusively on the GST portal without attempting alternative statutory service modes (such as RPAD) or granting a personal hearing vitiates an ex parte assessment order when the assessee asserts unawareness. Facts Assessment… Read More »
Mismatch in ITC Head Reporting In GSTR-3B Is a Procedural Error Not Recoverable Under Section 73 Issue Whether claiming Input Tax Credit (ITC) under the CGST and SGST heads in GSTR-3B for inter-State supplies from an SEZ unit reflected as IGST in GSTR-2A constitutes wrongly availed ITC under Section 73, and whether denial of such… Read More »
Failure to Grant Personal Hearing Even Without an Assessee Reply Vitiates the Adjudication Order Under Section 75 Issue Whether passing an adjudication order without granting a personal hearing—where the show cause notice marked personal hearing as “N.A.” and the assessee failed to file a reply—violates the statutory mandate of Section 75(4) of the CGST Act,… Read More »
Adjudication Order Passed Ex Parte Due to SCN Uploaded Solely Under Additional Notices Violates Natural Justice Issue Whether passing an ex parte adjudication order based on a Show Cause Notice (Form DRC-01) uploaded solely under the ‘Additional Notices and Orders’ tab on the GST portal without separate intimation violates principles of natural justice and warrants… Read More »
GST Liabilities Incurred During Moratorium or Pre-Liquidation Surpass Clean Slate Protections in IBC Going-Concern Sales Issue Whether GST demands and liabilities incurred during the moratorium or Corporate Insolvency Resolution Process (CIRP)/liquidation period are extinguished under the “clean slate” principle when a corporate debtor is sold as a “going concern” under the Insolvency and Bankruptcy Code,… Read More »
GST Registration Cancellation Effective Within the Default Period Is Valid and Writ Cannot Circumvent Statutory Limitation Issue Whether a GST registration cancellation order effective from a date falling within the continuous non-filing default period constitutes an invalid retrospective cancellation requiring separate reasons or a fresh Show Cause Notice (SCN). Whether an extraordinary writ petition under… Read More »
Transporting Undocumented Garments With Unrelated Transit Documents Justifies Detention, Transporter Penalty, and Market-Based Valuation Issue Whether the interception of a vehicle carrying unmanifested readymade garments and completely unrelated transit documents justifies the detention of goods and conveyance, the imposition of penalty on the transporter under Section 129(1)(b) as a person other than the owner, and… Read More »
Railway Construction Services Invoiced as General Construction Without Proof of Composite Works Contract Attract Standard 18% GST Issue Whether construction services rendered to Railways, invoiced as general construction without structural proofs or billing breakups proving a composite works contract linked to immovable property, qualify for the concessional 12% GST rate under Entry 3(v)(a) of Notification… Read More »