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GST CASE LAWS 27.10.2026 Here is the summary and analysis of the case laws and statutory notifications provided, presented in a structured table. Case Law & Statutory Notifications Summary Relevant Act Section Case Law Title / Circular Citation Brief Summary Uttar Pradesh Goods and Services Tax Act, 2017 Tariff / Classification Roongta Ispat Udyog… Read More »
DGAP’s Purchase-Value and Per-Square-Foot Methodology for Determining Additional Anti-Profiteering ITC Benefit Is Sustainable Issue Whether the DGAP’s anti-profiteering computation methodology—comparing pre-GST and post-GST credit and purchase values to arrive at a 1.70% additional ITC benefit and allocating it on a per-square-foot basis—is legally and factually sustainable under Section 171 of the CGST Act. Whether pre-GST… Read More »
Mens Rea is Not Required to Impose Section 129 Penalties for Transporting Goods with Expired E-Way Bills Issue Whether proof of mens rea (intention to evade tax) is a mandatory precondition for imposing a penalty under Section 129 of the CGST/CGST Act for transporting goods with expired e-way bills. Whether the detention of goods and… Read More »
Bona fide deposit in Electronic Cash Ledger within amnesty window entitles taxpayer to Section 128A benefits despite delayed form submission Issue Whether a taxpayer who credited the entire tax liability into the Electronic Cash Ledger within the notified amnesty period is entitled to the waiver of interest and penalty under Section 128A, even if the… Read More »
Imposition of General Penalty Exceeding Statutory Cap Under Section 125 Is Illegal and Quashed Issue Whether the imposition of a general penalty of ₹50,000 under Section 125 of the U.P. GST Act is legally sustainable when it exceeds the maximum statutory limit prescribed under the law and the taxpayer has already filed returns and paid… Read More »
Bona fide delay in filing GST appeal condoned considering medical grounds and pre-deposit stay Issue Whether a delay of 47 days in filing an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) should be condoned when supported by bona fide reasons such as medical ill health and portal communication lapses. Whether a separate… Read More »
GSTAT Appellate Bench may dismiss defective appecals for non-prosecution when defects remain uncured despite opportunities Issue Whether the Goods and Services Tax Appellate Tribunal (GSTAT) has the power to dismiss an appeal for non-prosecution under Rules 10 and 24 of the GSTAT (Procedure) Rules, 2025 when the appellant fails to cure defect notices and persistently… Read More »
Composite show cause notice issued under Section 74 across multiple financial years is legally invalid Issue Whether a single composite show cause notice issued under Section 74(1) of the CGST/KGST Act, 2017 spanning multiple financial years (2017-18 and 2018-19) is legally sustainable. Facts The petitioner, registered under the CGST and SGST Acts, was subjected to… Read More »
Supreme Court Dismisses Special Leave Petition as Not Pressed After Assessee Seeks Statutory Appeal Liberty Issue Whether a writ petition challenging coercive recovery of tax dues during a search under Section 67 and seeking refund of amounts voluntarily deposited via Form DRC-03 is maintainable when statements and panchnamas confirm voluntary payment and absence of coercion.… Read More »