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Topicwise Supreme Court / High Court – GST Judgements

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Levy in GST – (1)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.Charitable Trust running medical store to give medicines without profit required to be registered under GST09.07.2021Gujarat High CourtNagri Eye Research Foundation v. UOI
r/special civil application no. 7822 of 2021
2.Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply19.05.2022Supreme Court of IndiaNorthern Operating System
Civil Appeal No. 2289-2293 of 2021
3.Vouchers are actionable claims therefore no levy16.01.2023Karnataka High CourtM/s Premier Sales Promotion Pvt Limited Vs The Union Of India Ministry Of Finance
WRIT PETITION NO. 5569 OF 2022 (T-RES)
4.Guidelines for determining discrepancies arising on tax calculation on pre-GST contracts11.04.2023Karnataka High CourtSri Chandrashekaraiah Vs The State Of Karnataka
WP No.9721 of 2019
5.TRU not eligible to issue Circular Delhi High Court16.11.2023Delhi High CourtAssociation of technicaltextiles manufacturers and processors & anr VS UOI & ORS
W.P.(C) 5933/2019
6.26AS cannot be the sole basis of computation of tax06.03.2024Delhi High CourtM/s Jamwant Pandey & Sons Vs Commissioner Appeal Central Goods And Service Tax And Central Excise, Bhopal
SERVICE TAX APPEAL NO. 54785 OF 2023

Exemption – (2)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.Sale of Rice under an Unregistered Brand name liable to GST if actionable claim or enforceable right has not been foregone not proved20.04.2021Tripura High CourtS Sarvasiddhi Agrotech Pvt. Ltd Vs Union of India
W.P. (C) No.279/2021
2.Contributions to RWA in excess of Rs.7,500/- is taxable and upto Rs. 7500 exempt01.07.2021Madras High CourtGreenwood owners associations vs Union of India
W.P. Nos.5518 & 1555 of 2020
3.GST exempt on services provided by applicant to schools/education organizations in relation to ASSET examination18.02.2022Gujarat High CourtEducational Initiatives Pvt. Ltd. Vs Union of India
R/Special Civil Application No. 16476 of 2021
4.Scope of Governmental authority Service Tax Regime13.10.2023Supreme Court of IndiaCommissioner, Customs Central Excise Vs M/s Shapoorji Pallonji
CIVIL APPEAL NO. 3992/2023
5.Letting out of hostel is exempt from GST22.03.2024Madras High CourtThai Mookambikaa Ladies Hostel Vs Union of India
W.P.No.28486 of 2023
6.Whether central or state boards eligible for exemption as educational institution16.04.2024Delhi High CourtNational Board Of Examination In Medical Sciences Vs Union of india & ORS
W.P.(C) 1298/2023 & CM No.4924/2023

Payment of Tax, Interest or late fees or penalty – (3)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.Interest cannot be levied on Gross GST Liability before adjusting ITC06.01.2020Madras High CourtM/s.Refex Industries Limited Vs The Assistant Commissioner of CGST & Central Excise
Writ Petition Nos.23360 and 23361 of 2019
& WMP Nos.23106 and 23108 of 2019
2.Interest not applicable if taxpayer has ITC balance.29.09.2020Madras High CourtM/s. Maansarovar Motors Private Limited Vs The Assistant Commissioner
W.P. No. 4468 of 2020
3.Payment of pre deposit from ITC not allowed.07.10.2021Orissa High CourtJyoti Construction Vs Deputy Commissioner of CT GST
W.P.(C) Nos.23508,
4.No interest under section 50 of CGST Act if there is balance in Electronic credit ledger22.03.2022Jharkhand High CourtMs Narsingh Ispat Limited vs UOI
W.P (T) No. 1261 of 2020
5.Bail amount can be paid by Credit Ledger29.04.2022Delhi High CourtAmit Gupta Vs Directorate General of GST
W.P.(CRL) 1267/2021
6.Payment of Predeposit from ITC-is Allowed16.09.2022Bombay High CourtOasis Realty Vs Union of India
W.P. (ST) No. 23507 of 2022
7.Concession in late fees has retrospective effect otherwise it violates Article 1422.11.2023Kerala High CourtSaloom Trading Vs The Superintendent, Central Goods And Services Tax
WP(C) NO. 32069 OF 2023
8.No interest if tax is deposited cash ledger though 3B not filed23.01.2024Madras High CourtM/s.Eicher Motors Limited Vs The Superintendent of GST and Central Excise
W.P.Nos.16866 & 22013 of 2023

Registration in GST – (4)

S.No.SubjectDate of decisionCourtCase Name/Appeal No.
1.Cancellation on False ground05.08.2021Kerala High CourtF R Trade Links Vs. State Tax Officer
WP(C) No. 28917 of 2020
2.Registration cannot be cancelled of buyer due to fault of seller14.10.2021Orissa High CourtBright Star Plastic Industries Vs Additional Commissioner of Sales Tax
W.P.(C)No.15265 of 2021
3.HC directs restoration of GST registration on payment of tax, penalty & uploading of returns even if application for restoration of time has been expired. 31.01.2022Madras High CourtTvl. Suguna Cutpiece Center Vs The Appellate Deputy Commissioner
W.P. Nos. 25048, 25877 and 14508 of 2021
4.Cancellation of registration violates fundamental right20.06.2022Uttarakhand High CourtVinod kumar Vs Commissioner of Uttarakhand State GST and others
Special Appeal No. 123 of 2022
5.Cancellation of Registration without following Principle of Natural Justice and illegalities at assessment stage cannot be cured by appellate stage12.06.2023Madhya Pradesh High CourtM/s Ultra Steel Vs The State Of Madhya Pradesh
WRIT PETITION No. 21659 of 2022
6.No reason supplied for cancellation of registration SCN set aside08.08.2023Delhi High CourtM/s Cuthbert Oceans LLP Vs The Superintendent Of CGST
W.P.(C) 10421/2023 & CM APPL. 40335/2023
7.SCN should state what is alleged fraud and which statement was alleged to be a misstatement and which fact was suppressed
31.08.2023
Delhi High CourtM/s Frequent Logistics Services PVT.Ltd Vs Commissioner Goods And Service Tax Department And Ors.
W.P.(C) 11311/2023
8.SCN did not clarify the nature of fraud, or wilful misstatement or suppression of facts therefore quashed01.09.2023Delhi High CourtGreen Polymers Vs UOI
W.P.(C) 11610/2023

GST ITC-(5)

S.No.SubjectDate of decisionCourtCase Name/Appeal No.
1.DVAT: ITC cannot be denied to genuine purchaser if guilty seller do not deposit the tax26.10.2017Delhi High CourtQuest Merchandiising India Pvt. Ltd. Vs Goverment of NCT of Delhi
W.P.(c) 6093/2017
2.HC allows set off of ITC received from Construction against GST Payable on Rent17.04.2019Orissa High CourtSafari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax
W.P. (C) No. 20463 of 2018
3.ITC eligible to buyer even if seller have not deposite the tax24.02.2021Madras High CourtD.Y. Beathel Enterprises Vs State Tax Officer (Data Cell)
W.P.(MD) Nos. 2127 of 2021
4.HC allows rectification of GSTR 3B09.03.2021High Court of GujaratM/s Deepak Print Vs UOI
R/Special Civil Application No. 18157 of 2019
5.No Reversal of ITC in respect of loss of inputs during a manufacturing process24.06.2021Madras High CourtARS Steels & Alloy International Pvt. Ltd. Vs State Tax Officer
W.P. Nos.2885 of 2020
6.GSTR 3B cannot be rectified28.10.2021Supreme Court of IndiaUnion of India Vs Bharti Airtel Ltd. & Ors
Civil Appeal No. 6520 of 2021
7.ITC available – Supplier Regd cancelled13.12.2021Calcutta High CourtLGW Industries Limited & Ors. Vs Union of India & Ors.
WPA No. 23512 of 2019
8.Restoration of ITC due to payment of tax through DRC 0307.04.2022Gujarat High CourtI Tech Plast India Pvt. Ltd. Vs State Of Gujarat
R/Special Civil Application No. 3653 Of 2021
9.S 16(4) No ITC is Available20.04.2022MP High CourtM/S R.K. Modi And Sons Vs Union of India
W.P. No. 21074 of 2021
10.GST officers do not have the jurisdiction10.11.2022Ranchi high CourtM/s Usha Martin Limited Vs Additional Commissioner
W.P.(T) No. 3055 of 2022
11.Registration Restored for Availment of Trans Credit17.11.2022Bombay High CourtEuro Pratik Sales Corporation Vs Union of India
W.P. NO.3380 of 2022
12.Reversal of ITC in the hands of purchaser is protective assessment20.03.2023Madras High CourtPinstar Automotive India Pvt. Ltd Vs Additional Commissioner
W.P.No.8493 of 2023
13.The department cannot deny ITC on cancellation of registration of supplier12.06.2023Calcutta High CourtM/s. Gargo Traders Vs The Joint Commissioner, Commercial Taxes
WPA 1009 of 2022
14. Is Section 16(4) constitutionally valid?18.07.2023Andhra Pradesh High CourtThirumalakonda Plywoods Vs The Assistant Commissioner
W.P.No.24235 of 2022
15.ITC cannot be denied if proceedings are not initiated against supplier02.08.2023Calcutta High CourtSuncraft energy Pvt.Ltd & Anothers Vs The Assistant Commissioner
MAT 1218 OF 2023
16.Igst paid instead of cgst and sgst allowed rectification09.03.2023Madras High CourtDeepa traders Vs Principal Chief Commissioner of GST
W.P.No.12382 of 2020
17.ITC can be denied if selling dealer do not deposits the tax with the Government18.08.2023Patna High CourtM/s Aastha Enterprises Vs The State of Bihar
Civil Writ Jurisdiction Case No.10395 of 2023
18.Held constitutional validity of Section 16(4)08.09.2023Patna High CourtGobinda Construction Vs UOI
Civil Writ Jurisdiction Case No. 9108 of 2021
19.Proviso to Rule 36(4) allowed to avail ITC cumulatively for the period Feb 2020 to August 202005.09.2023Allahabad High CourtM/S Vivo Mobile India Private Ltd Vs Union of India and 4 others WRIT TAX No. – 433 of 2021
20.On the basis of GSTR 2A credit cannot be denied12.09.2023Kerala High CourtDiya Agencies Vs The State Tax Officer
WP(C) NO. 29769 OF 2023
21.Section 16(4) is valid20.10.2023Chhattisgarh High CourtM/s Jain Brothers,Thakur Road,Jagdalpur,Bastar Vs Union of India
Writ Petition (T) No.191 of 2022
22.Credit can be claimed even after the expiry of S 16(4)24.11.2023Madras High CourtTvl.Kavin HP Gas Gramin Vitrak Vs The Commissioner of Commercial Taxes, Office
W.P.(MD).Nos.7173 and 7174 of 2023
W.M.P.(MD)Nos.6764 and 6765 of 2023
23.S 16(4) of CGST Act is constitutionally valid13.12.2023Calcutta High CourtM/s. Bba Infrastructure Limited Vs Senior Joint Commissioner Of State Tax And Others
MAT NO. 1099 OF 2023
24.Request the authority to first investigate the supplier15.12.2023Calcutta High CourtDiamond Beverages Private Limited & Anr. Vs The Assistant Commissioner of CGST & CX, Taltala Division II Kolkata South Commissionerate & Ors
M.A.T. 1948 of 2023
25.Annual return is one of the basis of claim of Credit20.02.2024Madras High CourtM/s.Sri Shanmuga Hardwares Electricals Vs The State Tax Officer
W.P.Nos.3804, 3808 & 3813 of 2024
26.Refund allowed to recipient if supplier has paid the tax19.03.2024Delhi High CourtPedersen Consultants India Pvt Ltd Vs Union of India
W.P.(C) 1039/2024

GST Return-(6)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.Amendment to GSTR 1 allowed18.10.2022Jharkhand High CourtMahalaxmi Infra Contract Ltd. Vs GST Council through the Secretary Jharkhand
W.P.(T) No. 2478 of 2021
2.Rectification of GSTR 1 not allowed31.10.2022Telangana High CourtYokahama India vs State of Telangana
w.p. No. 15284 of 2022
3.E-way bill is only a document supporting the transport and assessment cannot be based on the E-way bill.27.04.2023Patna High CourtM.S. Cycle Shop Vs The State of Bihar
Civil Writ Jurisdiction Case No.4325 of 2023
4.Rectification of GSTR-106.01.2023Karnataka High CourtM/S Wipro Limited INDIA V/s The Assistant Commissioner of Central Taxes
Writ Petition No. 16175 OF 2022(T-RES)
5.Rectification on GSTR 3B allowed – Claimed ITC in wrong heads08.12.2023Kerala High CourtChukkath Krishnan Praveen Vs State Of Kerala
WP(C) NO. 41219 OF 2023
6.GSTR-1 is allowed to be rectified manually14.12.2023Bombay High CourtStar Engineers (I) Pvt. Ltd Vs UOI
WRIT PETITION NO.15368 OF 2023

ISD-(7)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.ITC Transfer From One State To Another Is Not An Inward Supply17.05.2022Orissa High CourtJSW Steel Vs UOI
W.P. (C) No. 10052 of 2022

GST Refunds-(8)

S.No.SubjectDate of decisionCourtCase Name/Appeal No.
1.ITC shall not lapse17.07.2019Gujarat High CourtShabnam Petrofils Pvt. Ltd. Vs UOI
Special Civil Application No.16213 of 2018
2.IGST refund w/wo
payment of tax
20.10.2020Gujarat High CourtCosmo films limited vs UOI
R/SPECIAL CIVIL APPLICATION NO. 15833 of 2018
3.Denial of IGST refund for availing Drawback HC directs Commissioner to dispose IGST refund claim17.02.2021Gujarat High CourtM/s Asian Organo Industries Vs The Principal Commissoner Of Customs
R/special Civil Application No. 20996 Of 2019
4.With holding of GST Refund Order was Quashed as no Reasons of Fraud or Malfeasance17.02.2021Allahabad High CourtM/S Bushrah Export House Thru Sole Prop.Asif Ali Vs UOI
MISC. BENCH No. – 2581 of 2021
5.Inverted duty structure13.12.2021Supreme CourtVKC Footsteps India Pvt Ltd vs. UOI
Civil Appeal No 4810 of 2021
6.Can Refund application under section 54 of GST be filed manually13.01.2022Gujarat High CourtM/s. Ayana Pharma Limited Through Its Autho. Reps. Mulraj K Chheda vs UOI
R/Special Civil Application No. 14158 Of 2021
7.Grant provisional refund till the investigation is going on28.01.2022Bombay High CourtR. K. Copper and Alloy LLP-Appellant Vs UOI
WRIT PETITION (L) NO. 30843 OF 2021
8.Whether refund of unutilized ITC for zero rated supplies effected by an SEZ Unit shall be provided08.03.2022Madras High CourtM/s. ATC Tires Private Limited vs Joint Commissioner of GST
W.P(MD) No.949 of 2022
9.Whether refund of unutilized ITC accumulated on account of inverted tax structure on Bulk Gas be allowed11.03.2022Calcutta High CourtM/s. Shivaco Associates & Anr.
Vs Joint Commissioner of State Tax, & Ors.
WPA No. 54 of 2022
10.Cannot go beyond SCN without giving opportunity of being heard refund case 31.03.2022Gujarat High CourtState of Gujarat Vs M/S Uni Well Exim
R/SPECIAL CIVIL APPLICATION NO. 885 of 2021
11.Refund available inspite of duty drawback08.04.2022Madras High CourtNuminous Impex (I) Pvt. Ltd. vs The Commissioner of Customs
W.P.(MD)No.20468 of 2021
12.Payment of interest on refund @ 6% p.a. and not 9% p.a.19.04.2022Supreme Court of IndiaWillowood Chemicals vs UOI
CIVIL APPEAL NOS.2995-2996 OF 2022
13.Can refund be denied of input tax credit as incident of tax has been passed on to the recipient when services are rendered abroad09.06.2022Bombay High CourtJar Productions Private Limited vs UOI & Ors
WRIT PETITION NO.1143 OF 2021
14.If goods are not subjected to cess it is treated as exempt supply for the purposes of cess act and liable to be excluded from adjusted total turnover10.06.2022Calcutta High CourtElectrosteel Castings Limited Vs The Assistant Commissioner
WPA No. 12676 of 2021

The Principle Commissioner Vs Joint Commissioner
W.P.A No. 17567 of 2021
15.Grant 90% of refund even if shipping bill is struck due to software problem02.12.2022Gujarat High CourtAartos International Llp (Formerly Azuvi International LLP) Vs Deputy Commissioner
R/special Civil Application No. 14649 Of 2022
16.Manual claim of refund09.12.2022Andhra Pradesh High CourtM/s. Varshan Enterprises v. Office of the GST Council
Writ Petition No.10637 of 2021
17.IGST refund claim cannot be withheld when ITC towards purchase from risky supplier had already been reversed03.02.2023Gujarat High CourtM/s. Choksi Exports vs UOI
R/special Civil Application No. 23798 Of 2022
18.Quashes 1.5 times of domestic turnover16.02.2023Karnataka High CourtM/s Tonbo Imaging India Pvt Ltd vs UOI
Writ Petition No. 13185 Of 2020 (T-res)
19.Procedure for payment of IGST on past imports against AA with pre-import condition to avail ITC28.04.2023Supreme Court of IndiaUnion of India & ORS vs Cosmo Films Limited
Civil Appeal No(S). 290 OF 2023
20.GST refund cannot Be held With the based on Revenue’s Appeal Intent08.05.2023Delhi High CourtAlex Tour And Travel Private Limited Vs Assistant Commissioner.
W.P.(C) 5722/2023
21.Can a refund application be filed for the same period again after it has been sanctioned once before13.07.2023Gujarat high CourtMessrs Shree Renuka Sugars Ltd. Vs State Of Gujarat
R/SPECIAL CIVIL APPLICATION NO. 22339 of 2022
22.Refund cannot be denied if payment is received in converted FX into INR18.08.2023Calcutta High CourtMr. Bimal Jhunjhunwala Vs The Assistant Commissioner
MAT 1219 of 2023

GST E-Way bill-(9)

S.No.SubjectDate of decisionCourtCase Name/Appeal No.
1.Release of detained goods08.11.2018Kerala High CourtNoushad Allakkat vs State Tax Officer
WA.No. 2070 of 2018
2.Release of detained goods25.08.2021Karnataka High CourtShel Singh vs CTO
Writ Petition No.14645 OF 2021(T-RES)
3.Wrong route and Under valuation06.01.2022Gujarat high CourtKarnataka Traders Vs State of Gujarat
R/Special Civil Application No. 19549 of 2021
4.No mens rea no penalty12.01.2022Telangana high courtSatyam Shivam Papers Pvt. Limited Vs Assistant Commissioner (ST) & Ors.
Petition(s) for Special Leave to Appeal (C) No(s). 21132/2021
5.Weight less than 1% minor breach14.03.2022Punjab and Haryana High CourtRaghav Metals Vs State of Haryana and others
CWP No. 25057 of 2021
6.Change of address during movement of vehicle04.04.2022Madras High CourtAlgae Labs Pvt. Ltd Vs State Tax Officer
Writ Petition (MD) No. 4958 of 2022
7.No tax No penalty04.07.2022Telangana High CourtSymed Labs Limited Vs. Joint Commissioner of ST
W.P.No. 26929 of 2022
8.Detention should lead to release of goods16.08.2022Karnataka High CourtRajeev Traders Vs Union of India
Write Petition No. 100849 of 2022 (T-RES)
9.Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers’ manner of Obtaining Registration03.08.2023Andhra Pradesh High CourtArhaan Ferrous & Others Vs Deputy Assistant Commissioner & Others
Writ Petition Nos.15481, 15482, 15486 and 15487 of 2023
10.Detention cannot be made without “intent to evade tax”, quashes orders05.10.2023Allahabad High CourtM/S Shyam Sel And Power Limited Vs State Of U.P. And 2 Others
WRIT TAX No.-603 of 2023

GST SCN and jurisdiction of proper officers-(10)

S.No.SubjectDate of decisionCourtCase Name/Appeal No.
1.Delegation of Power section 16704.02.2020Gujarat High CourtNathalal Maganlal Chauhan vs State of Gujarat
R/Special Civil Application No.. 513 of 2020
2.It is mandatory to serve SCN in the portal19.11.2020Madhya Pradesh High CourtM/s Shri Shyam Baba Edible Oils Vs. The Chief Commissioner and another
W.P. No.16131/2020
3.Proceeding Vs inquiry u/s 6(2)(b)02.12.2020Allahabad High CourtG.K.Trading Company Vs Union of India
Writ tax No. – 666 of 2020
4.The PO who conducts inquiry that PO can only issue notice09.03.2021Supreme Court of IndiaCanon India Pvt. Ltd. vs Commissioner of Customs
Civil Appeal No. 1827/2018
5.Power to delegate u/s 5(3) not exercised31.03.2021High Court of BombayPraful Nanji Satra vs State of Maharashtra
Writ Petition (L) No. 5182 of 2020
6.Vague SCN08.10.2021Jharkhand High CourtNkas Services Private Limited Vs State of Jharkhand
W.P.(T) No. 2444 of 2021
7.Complete DRC 07 not visible10.11.2021Allahabad High CourtDauhi Ispat Pvt. Ltd. V/s State of UP and Others
Writ Tax No. – 672 of 2021
8.Delegation of power section 5(3)15.11.2021Allahabad High CourtM/s Maa Geeta Traders deputy Commissioner State Tax Proper Officer
Writ tax no. 760 of 2021
9.Vague SCN06.01.2022Gujarat High CourtVageesh Umesh Jaiswal Vs State of Gujarat
R/Special Civil Application No. 19176 of 2021
10.Lack of jurisdiction (S 160 and cross empowerment)09.02.2022Allahabad High CourtAjay Verma Vs Union of India
Writ tax No. – 1169 of 2021
11.SCN Rule 142 not followed-quashed02.03.2022Jharkhand High CourtMs Bla Projects Pvt limited vs State of Jharkhand
W.P. (T) No. 396 of 2021
12.Date of issue of digital notice10.03.2022Allahabad High CourtDaujee Abhushan Bhandar Pvt. Ltd. vs Union of India(Income Tax)
Writ Tax No. 78 of 2022
13.Deficient SCN07.04.2022Delhi High CourtState Tax Officer Vs Y. Balakrishnan
W.P.(C) 1212/2022 & CM No.3560/2022
14.No Jurisdiction on non taxable person26.05.2022Delhi High CourtKishore Kumar Arora Vs Union of India
W.P.(C) 10343/2021
15.SCN issued without jurisdiction11.07.2022Jharkhand High CourtM/s Shyam Hardware Store Vs State of Jharkhand
W.P. (T) No. 1117of 2021
16.Sections not mentioned – Quashed15.07.2022Delhi High CourtZuric Traders vs Commissioner of Customs
W.P.(C) No. 13911/2021
17.Income tax assessment – Rs. 50 Lakhs cost awarded11.08.2022Allahabad High CourtS R Cold Storage vs Union of India
Writ TAX No. – 723 of 2022
18.SCN reply time cannot be reduced20.09.2022Bombay High CourtSheetal Dilip Jain Vs State of Maharashtra Ors
Writ Pettion (l) No.17591 of 2022
1930 days notice should be granted to file reply of SCN under Section 7320.09.2022Bombay High CourtSheetal Dilip Jain Vs The State of Maharashtra
Writ Petition (L) No.17591 Of 2022
20.Parallel GST Proceedings not Allowed30.09.2022Calcutta High CourtM/s. R. P. Buildcon Pvt. Ltd. & Anr. Vs
The Superintendent, CGST & CX, Circle – II, Group – 10 & ors.
M.A.T. No.1595 of 2022
21.Notice to taxpayer should be clear enough16.11.2022High Court of Andhra PradeshM/s S.A. Traders Vs. The GST Officer, The Chief Commissioner of State Tax, State of Andhra Pradesh
W.P. No. 36673 of 2022
22DRC 01 is mandatory to be uploaded on the GST portal30.01.2023Punjab & Haryana High CourtM/s. New Hanumat Marbles Vs State of Punjab and others
CWP-10568-2021
23.Action initiated by State authorities under Section 67 against SEZ unit is not ultra vires to SEZ Act read with provisions of CGST/SGST Act, 201706.06.2023Gujarat High CourtRHC Global Exports Private Limited Vs Union of India
R/Special Civil Application Nos. 5978 to 5980 of 2023
24.Demand order passed without considering the reply to the SCN is not sustainable15.02.2023Madras High CourtM/s.Engineering Aids Vs State Tax Officer (Circle)
W.P. No.28124 of 2022
25.Notices and orders should be visible in Additional Notices and Orders31.07.2023Madras High CourtM/s.Sabari Infra Private Limited Vs Assistant Commissioner (ST)
W.P.No.22369 of 2023
26.Both Centre and State Tax authorities are empowered to conduct intelligence based investigation of each other jurisdiction04.09.2023Delhi High CourtAmit Gupta Vs Union of India
W.P.(C) 8625/2022
27.Notices and Orders should be visible in Notices and Orders11.09.2023Madras High CourtM/s.East Coast Constructions and Industries Limited Vs Assistant Commissioner (ST)
W.P.No.26457 of 2023
26.State Tax Authorities do not have power to adjudicate place of supply15.09.2023Madras High CourtTvl.Vardhan Infraastructre Vs The Special Secretary
W.P.No.34792 of 2019
29.For the period up to 14.10.2020, issuance of DRC 01A intimation is mandatory12.10.2023Andhra Pradesh High CourtM/s. New Morning Star Travels Vs Union of India
WRIT PETITION No.12850 of 2022
30.Reply not furnished therefore opportunity of being heard not mandatory19.10.2023Allahabad High CourtM/S Modern Steel Vs Additional Commissioner And Another
WRIT TAX No. – 1192 of 2023
Neutral Citation No. – 2023:AHC:203189
31.Unsigned order is invalid order10.11.2023Andhra Pradesh High CourtM/s. SRK Enterprises Vs Assistant Commissioner (ST)
WRIT PETITION No. 29397 of 2023
32.ASMT 10 mandatory to form an opinion for issuance of SCN13.12.2023Gauhati High CourtM/s. Pepsico India Holdings Pvt. Ltd Vs The Union Of India And 3 Ors
Case No. : WP(C)/6960/2023
33.No bunching of SCN18.12.2023Madras High CourtTitan Company Ltd Vs The Joint Commissioner of GST & Central Excise
W.P.No.33164 of 2023 and
W.M.P.No.32855 of 2023
34.Order cannot be passed against deceased person19.12.2023Madras High CourtRekha.S Vs The Assistant Commissioner (ST),
W.P.No.35411 of 2023
35.DGGI is not superior to State GST – First action taken by any authority is valid15.01.2024Jharkhand High CourtVivek Narsaria Vs The State of Jharkhand
W.P(T) NO. 4491 of 2023

Assessment-(11)

S.No.SubjectDateCourtCase Name/Case No.
1.Section 6223.09.2019Kerala High CourtMs Bridge Hygiene Services Private Limited Vs The State Tax Officer
WP(C).No.25066 of 2019(G)

Inspection, search, seizure-(12)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.Conclude investigation in 3 months29.06.2020 Delhi High CourtWatermelon Management Services pvt.ltd Vs The Commissioner Central TAX, GST Delhi (East)
W.P. (C) 3618/2020
2.Parallel proceedings of Audit and Investigation allowed14.08.2020Kerala High Court Suresh Kumar P.P Vs Deputy Director
W.A. No. 943 of 2020
3.Cash can be seized u/s 6726.08.2020Madhya Pradesh High Court Kanishka Matta Vs UOI
Writ Petition No.8204/2020
4.GST Officials Cannot Use Physical Violence06.11.2020Telangana High CourtAgarwal Foundries Private Limited Rama Towers Vs UOI
WP 28268/2019
5.Copy paste reasons to believe not allowed20.07.2021High Court DelhiM/s R.J. Trading Co.Vs Commissioner of Cgst Delhi North Ors.
W.P.(c) 4847/2021
6.Forceful recovery during investigation is liable to be refunded03.03.2022Karnataka High CourtUnion of India Vs Bundl Technologies Private Limited
W.A. No. 1274 of 2021
7.Single authority may proceed with inquiry22.06.2023Gujarat High CourtVipulchandra Pursottamdas Mahant Prop Of Vaibhavi Construction Vs Assistant Commissioner Of State Tax
R/SPECIAL CIVIL APPLICATION NO. 9488 of 2023
8.Currency cannot be seized17.08.2023Delhi High CourtDeepak Khandelwal Proprietor Vs Commissioner Of CGST
W.P.(C) 6739/2021
9.Cash cannot be seized as it not goods26.10.2023Gujarat High CourtBharatkumar Pravinkumar And Co Vs State Of Gujarat
R/SPECIAL CIVIL APPLICATION NO. 26222 of 2022
10.Penalty cannot be levied based on eye estimation of stock03.04.2024Allahabad High CourtM/S Eco Plus Steels Pvt. Ltd Vs State Of U.P. And 3 Others
WRIT TAX No. – 916 of 2022

Summons-(13)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.New document cannot be asked to be created01.09.2016Delhi High CourteBiz Com pvt. ltd. vs UOI
W.P. (C) No. 756/2016
2.Multiple summons issued by different authorities valid u/s 6(2)(b) on different subject matter12.02.2021Punjab & Haryana High CourtKaushal Kumar Mishra Vs Additional Director General Ludhiana Zonal Unit And Another
CWP-21387/2020 (O&M)
3.Summons-no threat of arrest16.02.2021Bombay High CourtJSK Marketing Limited Vs UOI
Writ Petition (L) No.5000 of 2020
4.Both Centre and State cannot issue summons24.03.2021Calcutta High CourtRaj Metal Industries Anr. Vs UOI Ors.
W.P.A 1629/2021
5.Summon not issued in prescribed format28.04.2021Delhi High CourtKoenig Solutions Pvt. Ltd. Vs UOI Ors.
W.P. (C) 5040/2021
6.DGGI can issue summons24.06.2021Gujarat High CourtYasho Industries Limited vs Union of India
R/Special civil application no. 7388 of 2021
7.Summons-Authorised representative cannot appear08.04.2022Rajasthan High CourtSuresh Balkrishna Jajra vs UOI
D. B. Civil Writ Petition No. 4741/2022
8.Officer can summon any person to produce any evidence27.03.2023Patna High CourtM/s Bankipore Club Ltd Vs UOI
Civil Writ Jurisdiction Case No.2384 of 2023

Arrest and Bail-(14)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.Bail granted since chargesheet not filed in time.13.09.2019High Court GujaratSandeep Maganbhai Chaniyara Vs Commissioner Central Excise And CGST
R/Criminal Misc. Application No. 16087 of 2019
2.Can power to arrest be delegated-S 69 and S5(3)16.12.2019Gujarat High CourtDeep Suresh Gadhecha vs State of Gujarat
R/Special Criminal Application No. 10436 of 2019
3.Arrest of advocate just because he is a neighbor and who is not at all involved in ITC fraud15.11.2022High Court of Punjab & HaryanaAkhil Krishan Maggu & Anr V/s Deputy Director, Directorate General of GST Intelligence & Ors.
C.W.P. No.24195 of 2019(O&M)
4.Bail Granted to Accused Involved in GST Scam of Rs 14.33 Cr20.01.2022High Court HimachalPrateek Garg Vs Intelligence Officer Himachal
5.Taxpayer cannot be detained for indefinite period for alleged tax evasion where investigation is pending01.02.2022Supreme Court of IndiaParesh Nathalal Chauhan Vs State of Gujarat
Criminal Appeal Nos. 164-165/2022
6.Bail application21.05.2022ACJM/GurugramCGST, Gurugram. Vs. Sunil Mehlawat.
CNR No. HRGR03-042013-2022
7.Arrest order17.12.2022CJM / HaridwarACIT vs Surendra Singh
CNR No.: UKHA-02-010083-2022
8.Bail application23.12.2022High Court of BombayDinesh Bhabootmal Salecha V/s The Directorate of Revenue Intelligence, Mumbai Zonal Unit
Bail Application No. 21291 of 2022
9.Denial of bail must be the exception rather than the rule25.05.2023Punjab & Haryana High CourtAmrinder Singh Vs State of Punjab
CRM-M-38409-2021

GST Audit-(15)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.Draft Audit Report and Final Report cannot be issued on the Same Date09.11.2022Orissa High CourtSimon Carves India Ltd. vs Commissioner Of Income-Tax
W.P.(C) No. 26443 of 2022
2.No Audit under sec 65 when the GST registration is not in force11.08.2023Madras High CourtTvl Raja Store Vs The Assistant Commissioner
W.P.(MD). NO.15291 OF 2023

Demand u/s 73/74-(16)

S.No.SubjectDate of decisionCourtCase Name/Appeal No.
1.No Recovery without notice26.09.2018Telangana High CourtD. RamaKotiah Co. Vs State of Andhra Pradesh
Writ Petition No.33777 of 2018
2.Proceedings under Section 70 is independent of Section 7326.06.2019Madhya Pradesh High CourtOm Shiv Associates Vs Union of India Ors
W.P. No. 11822/2019
3.No Levy of Interest Without Show Cause Notice03.03.2020Karnataka High CourtLC Infra Projects Vs Union of India
Writ Appeal No.188 of 2020 (T-RES)
4.Service of DRC 01 on E Mail ID not valid as per Rule 142(1)19.11.2020Madhya Pradesh High CourtAkash Garg Vs State of M.P.
W.P. No. 16117/2020
5.SCN liable to be quashed since served on wrong E-mail ID17.12.2020Allahabad High CourtRatan Industries Limited Vs State of U.P.
Writ Tax No. – 660 of 2020
6.If option to pay tax has been opted under Section 74 then interest and penalty also has to be paid under Section 74 to quash the proceedings30.12.2020Kerala High CourtMuhammed Kochudiyil Ishabeevi Alias Isha Shaefi Vs State Tax Officer Intelligence
W.P.(C) No. 20468 of 2020(G)
7.No reasonable opportunity of being heard given04.08.2021Patna High CourtNational Enterprises Vs Union of India
CWJC No.12233 of 2021
8.Service of notice and order on same day liable to be quashed since no breathing time allowed for reply24.09.2021Madras High CourtBalaji Traders Vs State Tax Officer
W.P.(MD)No.6588 of 2021
9.No penalty u/s 74 for wrong availment of ITC but penalty can be imposed for wrong utilisation of ITC08.12.2021High Court MadrasAathi Hotel Vs Assistant Commissioner ST FAC
W.P.No.3474 of 2021
10.DRC 07 order issued without issuance of DRC 01 and therefore quashed10.02.2022High Court MadrasV.R.S Traders Vs Assistant commissioner State Tax
Writ Petition Nos.1607, 1609 and 1613 of 2022
11.Intimation given in Form DRC-01 not valid, it should be in DRC-01A07.04.2022Gujrat High CourtAgrometal vendibles private limited vs state of Gujarat
R/SPECIAL CIVIL APPLICATION NO. 6919 of 2022
12.Issuance of DRC 01 not sufficient ground for passing of an order18.04.2022Jharkhand High CourtGodavari Commodities Ltd. Vs The State of Jharkhand
W.P.(T) No. 3908 of 2020
13.Electronic filing of the reply of SCN is not mandatory in Form GST DRC 06 also objection not considered therefore denial of nature justice.22.08.2022Madras High courtAsia (Chennai) Engineering Company Pvt. Ltd Vs The Assistant Commissioner (ST) (FAC)
W.P.(MD).Nos.13851 of 2022
14.It is mandatory to Issue ASMT-10 before Issuance of DRC-01 and DRC-07 and their proper service27.09.2022Madras High courtVadivel pyrotech Pvt. Ltd. Vs The Assistant Commissioner State
W.P.(MD)No.22642 of 2022
15.GST officer cannot assess tax of pre-GST regime10.11.2022Jharkhand High courtM/s Usha Martin Limited Vs Additional Commissioner, Central GST and Excise
W.P.(T) No. 3055 of 2022
16.Scrutiny in S 61 not mandatory before issuance of DRC 0119.06.2023Andhra Pradesh High CourtM/s Devi Traders Vs The State of Andhra Pradesh
W.P.No.3659 of 2023
17.Penalty can be levied even if tax and interest paid17.10.2023Kerala High CourtM/s. Global Plasto Wares Vs Assistant State Tax Officer and others
WP(C) NO. 33787 OF 2023
18.Dropping entire order issued under section 7404.01.2024Telangana High CourtM/s Rays Power Infra Pvt. Ltd Vs Superintendent Of Central Tax
WRIT PETITION No.298 of 2024

Issue based demand – CN, P&L Etc-(17)

S.No.SubjectDate of decisionCourtCase Name/Appeal No.
1.Matching of credit note06.09.2023Rajasthan High CourtHindustan Unilever Limited Vs Union of India
D.B. Civil Writ Petition No. 13617/2023
2.Matching of credit note18.12.2023Rajasthan High CourtTata Motor Limited Vs Union of India & Ors.
D.B. Civil Writ Petition No. 19966/2023
3.Demand cannot be raised on the basis of all India turnover05.03.2024Madras High courtM/s.Ralco Synergy Pvt. Ltd Vs The Joint Commissioner of State Tax
Writ Petition No..5554 of 2024

Recovery u/s 79-(18)

S.No.SubjectDate of decisionCourtCase Name/Appeal No.
1.To keep industry alive EMI is permitted even if defaulted28.03.2019Telangana High CourtM/S. Impact Metals Ltd., vs State Of Telangana 
W.P. No.6323 OF 2019
2.Declaration in GSTR 1 is admitted liability and therefore no requirement of issuance of SCN u/s 7317.10.2019High Court of M.P.Kabeer Reality vs union of india
Writ Petition No.15645/2019
3.Direct recovery u/s 79 possible only if tax or interest liability is admitted08.11.2019Madras High CourtV.N. Mehta Company Vs Assistant Commissioner
W.P.No. 26187 of 2019
4.Payment of interest is not mandatory due to delay filing of GSTR 3B return. Adjudication either u/s 73 / 74 is must. Section 75(12) can be pressed only if liability of interest is admitted21.04.2020Jharkhand High CourtMahadeo Construction Co. Vs U.O.I
W.P.(T) No. 3517 of 2019
5.Direct recovery under section 79 without proper SCN not allowed04.03.2022Madras High CourtM/s.MNS Enterprises vs DGGI
W.P.No. 20067 of 2021
6.Order directing GAIL to pay sum which is not due and payable is unsustainable29.03.2023Delhi High CourtGail (India) Limited vs Directorate General Of GST Intelligence
W.P.(C) 5056/2018 & CM No.54995/2022
7.Recovery of tax just a day after dismissal of appeal under section 78 is illegal23.08.2023Patna High CourtSita Pandey Vs The State of Bihar and others
Civil Writ Jurisdiction Case No.5407 of 2023
8.No recovery possible till GST tribunal is set up15.01.2024Patna High CourtNational Insurance Co. Ltd Vs The State of Bihar
Civil Writ Jurisdiction Case No.777 of 2023

Attachment u/s 83-(19)

S.No.SubjectDate of decisionCourtCase Name/Appeal No.
1.Bank A/c of another Taxable Person cannot be provisionally attached merely for summons issued to him30.01.2020Bombay High CourtGehna Trading LLP Vs Union of India
Writ Petition No. 167 of 2020
2.Sub-contractor’s escrow account lifted as sub-contractor is not a taxable person09.02.2021Bombay High CourtAbhi Engineering Corporation Pvt. Ltd. V/s Union of India
Writ Petition (L) No.5842 of 2020
3.Power of provisional attachment under GST is draconian in nature. Strict procedure to be followed.20.04.2021Supreme Court of IndiaRadha Krishan Industries Vs State of Himachal Pradesh
Civil Appeal No. 1155 of 2021
4.Attachement is possible only on taxable person12.05.2021Delhi High CourtRoshni Sana Jaiswal Vs Commissioner Of Central Taxes
W.P.(C) 2348/2021
5.Provisional Attachment Not To Hamper Normal Business Activities17.03.2022Gujrat High CourtArya Metacast Pvt. Ltd. Vs State of Gujarat
R/SPECIAL CIVIL APPLICATION NO. 2787 of 2022

Blockage of ITC Rule 86A-(20)

S.No.SubjectDate of decisionCourtCase Name/Appeal No.
1.HC removes blockage of ITC – asks department to give proper hearing post blockage23.02.2022High Court of GujaratM/s New Nalbandh Traders Vs Stat of Gujarat & 2 other(s)
R/Special Civil Application No. 17202 of 2021
2.locking of ITC in Rule 86A for non payment in 180 days is without authority of law05.12.2022High Court of DelhiSunny Jain V/s UOI Anr ORS
W.P.(C) 6444/2022, CM Nos.19502/2022 & 33763/2022

Appeals and Revisions-(21)

S.No.SubjectDate of decisionCourtCase Name/Appeal No.
1.Payment of pre deposit from ITC not allowed.07.10.2021High Court of OrissaJyoti Construction Vs Deputy Commissioner
W.P.(C) Nos.23508, 23511, 23513, 23514 and 23521 of 2021
2.Time barred appeal can be filed if there is gross injustice20.06.2022Uttarakhand High CourtVinod Kumar Vs Commissioner Uttarakhand State GST and others
SPECIAL APPEAL NO. 123 OF 2022
3.Appeal can be filed only if summary order is uploaded on the portal20.07.2022Kerala High CourtHindustan Steel And Cement Vs Assistant State Tax Officer
WP(C) NO. 17454 OF 2022

B M Steel Agencies Vs Assistant State Tax Officer
WP(C) NO. 17463 OF 2022
4.Payment of Predeposit from ITC-is Allowed16.09.2022Bombay High CourtOasis Realty Vs Union of India
W.P. (ST) No. 23507 of 2022
5.It was also held that an unsigned order is not an order in the eyes of law. Rule 26(3)21.09.2022Judicature High CourtRamani Suchit Malushte V/s UOI and Ors
Writ Petition No. 9331 of 2022
6.Pre Deposit – adjustment with ITC allowed23.09.2022Allahabad High CourtTulsi Ram And Company Vs Commissioner
Writ Tax No. 1237 of 2022
7.Service of the order to an advocate or a tax practitioner shall be treated as valid service according to section 169 CGST23.08.2023Allahabad High CourtM/S Manoj Steel Traders Vs State Of U.P. And 2 Others
WRIT TAX No. 391 of 2021
8.Concession in late fees has retrospective effect otherwise it violates Article 1419.10.2023Allahabad High CourtM/S Modern Steel Vs Additional Commissioner And Another
WRIT TAX No. – 1192 of 2023
9.Deposit under protest vide DRC 03 should be treated as pre deposit04.12.2023Bombay High CourtChetankumar Jasraj Palgota HUF Vs State of Maharashtra & Ors
WRIT PETITION NO.14095 OF 2022
10.Appeal filed beyond 4 months should also be admitted01.05.2024Calcutta High CourtMukul Islam Vs The Assistant Commissioner of Revenue, State Tax Cooch Behar Range & Ors
WPA 917 of 2024

Penalty u/s 122 to 129-(22)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.Section 129 and Section 130 analysis before amendment | Release and detention of goods23.12.2019Gujarat high CourtSynergy Fertichem Pvt. Ltd. vs State of Gujarat
R/Special Civil Application No. 4730 of 2019
2.The essence of all the judgements is that mens rea is an essential ingredient of an offence but it is the legislative prerogative to exclude mens rea expressly or by necessary implication.17.12.2020Allahabad High CourtMetenere Ltd vs Union
WRIT TAX No. – 360 of 2020
3.Penalty in S 122 for not carrying valid E-Way Bill17.01.2021High Court of TripuraGopikrishna Infrastructure Pvt. Ltd. Vs State of Tripura
WP(C)317 of 2020
4.Dicrepancies in accounts does not mean concealment17.03.2021Allahabad High CourtJai Maa Jwalamukhi Iron Scrap Supplier Vs State of U.P.
WRIT TAX No. – 614 of 2020
5.Whether mens rea is essential for levy of penalty17.04.2023Supreme Court State of Gujarat and Anr Vs M/s Saw Pipes Ltd
CIVIL APPEAL NO. 3481 OF 2022
6.3700 crore GST penalty on employees S 122(1A) and S 13728.03.2024Bombay High CourtShantanu Sanjay Hundekari Vs Union of India
WRIT PETITION (L) NO. 30198 OF 2023

IGST-(23)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.Gujarat High Court sets aside IGST on Ocean Freight23.01.2020Gujarat High CourtMohit Mineral Pvt. Ltd. Vs UOI
Special Civil Application No.726 of 2019
2.Situs of Goods or accretion of goods in works contract whether relevant to determine nature of Supply in case of Works Contract19.06.2020Kerala High CourtState of Kerala Vs Metro Minerals India Pvt.Ltd.
OT.Rev.No.143 OF 2017
3.Place of supply of intermediary u/s 13(8)(b) of IGST Act, 201724.07.2020Gujarat High CourtMaterial recycling association of India vs UOI
R/SPECIAL CIVIL APPLICATION NO. 13238 of 2018
4.Striking Down the Levy on Ocean Freight19.05.2022Supreme CourtMohit Mineral Pvt. Ltd. Vs UOI
Civil Appeal No. 1390 of 2022

Real Estate-(24)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.GST is payable on lease premium of land28.03.2018Bombay High CourtBuilders Association of Navi Mumbai vs UOI
Writ Petition No. 12194 OF 2017
2.Deemed land value only ‘optional’06.05.2022Gujarat High CourtMunjaal Manishbhai Bhatt Vs UOI
R/Special Civil Application No. 1350 of 2021

GST Tribunal-(25)

S.No.SubjectDate of decisionCourtCase Name/Case No.
1.Formation of GST Tribunal27.11.2020Supreme Court of IndiaMadras Bar Association Vs UOI
Writ Petition (C) No.804 of 2020
2.Acceptance of writ even after delay of 3 years10.11.2022High Court West BengalGreen fizz Vs State of West Bengal
M.A.T No. 1364 of 202
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