IMPORTANT GST CASE LAWS 12.01.2026 Section Case Law Title Core Ruling / Summary Citation S. 6(2)(b) Saraswati Spinning v. State of H.P. [Parallel Proceedings] If one authority (State/Centre) initiates adjudicatory proceedings (issues an SCN), the other is barred from starting a parallel adjudication on the same subject matter. Summons for investigation may continue, but final… Read More »
Grant of Anticipatory Bail and the Principle of Double Jeopardy 1. The Core Dispute: Repetitive Prosecution for the Same Offence The applicant was accused of the wrongful utilization of Input Tax Credit (ITC). Fearing arrest by the state authorities, the applicant filed for Anticipatory Bail. Applicant’s Stand: He argued that he had already been arrested… Read More »
Immediate Release of Perishable Goods to Established Owner 1. The Core Dispute: Ownership vs. Detention The case involved the interception of Areca nuts (supari) during transit. Despite being accompanied by a valid e-Way Bill and tax invoice, the goods were seized by the respondent authorities under Section 129. Appellant’s Stand: Claimed ownership of the consignment… Read More »
Jurisdictional Invalidity of Composite Show Cause Notices (SCNs) 1. The Core Dispute: Consolidation vs. Independent Tax Periods The Revenue department has frequently adopted a practice of “bunching” or clubbing multiple financial years into a single Show Cause Notice (SCN) or a composite assessment order. This is often done for administrative convenience or to extend the… Read More »
Determining the “Relevant Date” for Refund After Correcting Payment Heads 1. The Core Dispute: When Does the Two-Year Limitation Start? The petitioner mistakenly paid the Kerala Flood Cess (KFC) through the regular GSTR-1 portal instead of the dedicated KFC-A return. Realizing the error, the petitioner made a fresh payment under the correct head on 10.03.2025.… Read More »
Retrospective Relief for Time-Barred ITC Claims under Section 16(5) 1. The Core Dispute: Strict Limitation vs. Retrospective Relaxation The petitioner, a registered dealer, faced departmental orders reversing their Input Tax Credit (ITC). The department’s sole ground was that the credit was claimed beyond the strict time limit prescribed under Section 16(4). Department’s Stand: Based on… Read More »
GST Applicability on Overseas Merchant Trade between Two Indian Entities 1. The Core Dispute: Supply between Indian Entities vs. Non-Taxable Territory Movement The applicant, an Indian entity, operates a “dropshipping” or merchant trade model. They purchase goods from foreign vendors (Spain/USA) and sell them to another Indian entity (Party B) for a profit. Crucially, the… Read More »
Prohibition of Parallel Adjudicatory Proceedings under GST 1. The Core Dispute: Overlapping Jurisdiction (Section 6(2)(b)) The petitioner-firm was subjected to scrutiny and demands from both Central GST (CGST) and State GST (SGST) for the periods 2019-20 and 2020-21. The firm sought the quashing of CGST’s Show Cause Notices (DRC-01) and Orders-in-Original (OIO), arguing that a… Read More »
IMPORTANT GST CASE LAWS 11.01.2026 Relevant Section Case Law Title Core Ruling / Summary Citation Section 16(5) Srinivasa Pharmacy v. Superintendent [Retrospective ITC] Section 16(5) (inserted by Finance Act 2024) allows ITC for FY 2017-18 to 2020-21 if the return was filed by 30.11.2021. This retrospective relief overrides any past time-bar denials u/s 16(4). Click… Read More »
Inverted Duty Structure Refund When Input and Output Tax Rates are Same 1. The Core Issue: Technical Mismatch vs. Functional Inversion The petitioner, a trader in edible oils (Sunflower, Rice bran, Palm oil, etc.), faced a common GST hurdle. They purchased bulk oil at 5% GST and sold it in smaller retail packs (250ml to… Read More »