Important GST Case Laws 15.04.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary CGST Act, 2017 Sec 18(3) Emerson Process Management (India) Pvt Ltd. v. UoI Click Here Inter-state Amalgamation: Department cannot deny ITC transfer merely because entities are in different states. Manual filing of Form ITC-02 must be accepted if the… Read More »

Ex-parte GST Orders Can Be Quashed if the Full Tax Demand is Already Recovered. The Dispute: The Silent Assessment & Forced Recovery The Conflict: For the period 2021-22, the tax authorities issued a Show-Cause Notice (DRC-01). The Ex-parte Order: Because the petitioner failed to file a reply, the Assessing Officer passed a final order confirming… Read More »

Orissa HC: No More Writ Petitions for GST Appeals Now That GSTAT is Functional. The Dispute: The Vanishing “Alternate Remedy” Excuse The Conflict: For the first year of GST (2017-18), the petitioner faced a demand under Section 73. The Status Quo: The petitioner lost the first appeal. Usually, the next step is the GSTAT (Section… Read More »

Delhi HC: GST Corrigendum Disputes Must Be Settled Via Appeal, Not Writ Jurisdiction. The Dispute: The “Advanta Sales” Corrigendum The Conflict: The petitioner was accused of wrongfully utilizing Input Tax Credit (ITC) from a non-existent firm, M/s Advanta Sales. The SCN Error: The initial SCN (June 2025) alleged fraud for FY 2018-19 (₹42.66 lakhs). The… Read More »

Rule 86A: Revenue Cannot Block a Supplier’s Ledger for Alleged Fraud by the Recipient. The Dispute: Guilty by Association? The Conflict: The Revenue blocked the Electronic Credit Ledger (ECL) of the petitioner-firm and issued a Show Cause Notice (SCN). The Department’s Allegation: They claimed the petitioner had passed on “fraudulent ITC” to a recipient, M/s… Read More »

Court Orders De Novo GST Trial to Resolve Duplicate Demands Subject to 50% Tax Deposit. The Dispute: Duplicate Demands & Procedural Silence The Conflict: For FY 2019-20, the Revenue issued a DRC-01 alleging two discrepancies: Under-declaration of Output Tax. Excess claim of Input Tax Credit (ITC). The Petitioner’s Predicament: The petitioner failed to file a… Read More »

Writ Dismissed: Film Workers Exceeding 1981 Wage Ceilings Cannot Claim GST Immunity. The Dispute: GST vs. The Cine Workers Act The Conflict: A daily-wage Production Assistant in the Malayalam film industry was slapped with a GST demand under Section 73. The Petitioner’s Argument: They claimed to be a “Cine Worker” under the Cine Workers and… Read More »

Gauhati HC: GST Registration Can Be Restored Beyond 270 Days If All Returns and Dues Are Paid. The Dispute: The 270-Day “Hard Block” The Conflict: A tours and travels proprietor had their GST registration cancelled for failing to file returns for six consecutive months. The Compliance: After the cancellation, the petitioner realized the error and… Read More »

Interstate ITC Transfer on Amalgamation Cannot Be Blocked by Non-Statutory Portal Restrictions. The Dispute: The “Same-State” Technical Trap The Conflict: The petitioner amalgamated with another entity following an NCLT approval. As per the scheme, all assets—including unutilized Input Tax Credit (ITC)—were to be transferred. The Portal Error: When the petitioner tried to file Form GST… Read More »