Levy in GST – (1)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Charitable Trust running medical store to give medicines without profit required to be registered under GST | 09.07.2021 | Gujarat High Court | Nagri 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 Supply | 19.05.2022 | Supreme Court of India | Northern Operating System Civil Appeal No. 2289-2293 of 2021 |
| 3. | Guidelines for determining discrepancies arising on tax calculation on pre-GST contracts | 11.04.2023 | Karnataka High Court | Sri Chandrashekaraiah Vs The State Of Karnataka WP No.9721 of 2019 |
| 4. | TRU not eligible to issue Circular Delhi High Court | 16.11.2023 | Delhi High Court | Association of technicaltextiles manufacturers and processors & anr VS UOI & ORS W.P.(C) 5933/2019 |
Exemption – (2)
| S.No. | Subject | Date of decision | Court | Case 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 proved | 20.04.2021 | Tripura High Court | S Sarvasiddhi Agrotech Pvt. Ltd Vs UOI W.P. (C) No.279/2021 |
| 2. | Contributions to RWA in excess of Rs.7,500/- is taxable and upto Rs. 7500 exempt | 01.07.2021 | Madras High Court | Greenwood owners associations vs UOI W.P. Nos.5518 & 1555 of 2020 |
| 3. | GST exempt on services provided by applicant to schools/education organizations in relation to ASSET examination | 18.02.2022 | Gujarat High Court | Educational Initiatives Pvt. Ltd. Vs Union of India R/Special Civil Application No. 16476 of 2021 |
| 4. | Scope of Governmental authority Service Tax Regime | 13.10.2023 | Supreme Court of India | Commissioner, Customs Central Excise Vs M/s Shapoorji Pallonji CIVIL APPEAL NO. 3992/2023 |
Payment of Tax, Interest or late fees or penalty – (3)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Interest cannot be levied on Gross GST Liability before adjusting ITC | 06.01.2020 | Madras High Court | M/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. | 29.09.2020 | Madras High Court | M/s. Maansarovar Motors Private Limited Vs The Assistant Commissioner W.P. No. 4468 of 2020 |
| 3. | Payment of pre deposit from ITC not allowed. | 07.10.2021 | Orissa High Court | Jyoti 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 ledger | 22.03.2022 | Jharkhand High Court | Ms Narsingh Ispat Limited vs UOI W.P (T) No. 1261 of 2020 |
| 5. | Bail amount can be paid by Credit Ledger | 29.04.2022 | Delhi High Court | Amit Gupta Vs Directorate General of GST W.P.(CRL) 1267/2021 |
| 6. | Payment of Predeposit from ITC-is Allowed | 16.09.2022 | Bombay High Court | Oasis Realty Vs Union of India W.P. (ST) No. 23507 of 2022 |
Registration in GST – (4)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | Cancellation on False ground | 05.08.2021 | Kerala High Court | F R Trade Links Vs. State Tax Officer WP(C) No. 28917 of 2020 |
| 2. | Registration cannot be cancelled of buyer due to fault of seller | 14.10.2021 | Orissa High Court | Bright 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. | 31.01.2022 | Madras High Court | Tvl. Suguna Cutpiece Center Vs The Appellate Deputy Commissioner W.P. Nos. 25048, 25877 and 14508 of 2021 |
| 4. | Cancellation of registration violates fundamental right | 20.06.2022 | Uttarakhand High Court | Vinod 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 stage | 12.06.2023 | Madhya Pradesh High Court | M/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 aside | 08.08.2023 | Delhi High Court | M/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 Court | M/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 quashed | 01.09.2023 | Delhi High Court | Green Polymers Vs UOI W.P.(C) 11610/2023 |
GST ITC-(5)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | DVAT: ITC cannot be denied to genuine purchaser if guilty seller do not deposit the tax | 26.10.2017 | Delhi High Court | Quest 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 Rent | 17.04.2019 | Orissa High Court | Safari 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 tax | 24.02.2021 | Madras High Court | D.Y. Beathel Enterprises Vs State Tax Officer (Data Cell) W.P.(MD) Nos. 2127 of 2021 |
| 4. | HC allows rectification of GSTR 3B | 09.03.2021 | High Court of Gujarat | M/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 process | 24.06.2021 | Madras High Court | ARS Steels & Alloy International Pvt. Ltd. Vs State Tax Officer W.P. Nos.2885 of 2020 |
| 6. | GSTR 3B cannot be rectified | 28.10.2021 | Supreme Court of India | Union of India Vs Bharti Airtel Ltd. & Ors Civil Appeal No. 6520 of 2021 |
| 7. | ITC available – Supplier Regd cancelled | 13.12.2021 | Calcutta High Court | LGW Industries Limited & Ors. Vs Union of India & Ors. WPA No. 23512 of 2019 |
| 8. | Restoration of ITC due to payment of tax through DRC 03 | 07.04.2022 | Gujarat High Court | I Tech Plast India Pvt. Ltd. Vs State Of Gujarat R/Special Civil Application No. 3653 Of 2021 |
| 9. | S 16(4) No ITC is Available | 20.04.2022 | MP High Court | M/S R.K. Modi And Sons Vs UOI W.P. No. 21074 of 2021 |
| 10. | GST officers do not have the jurisdiction | 10.11.2022 | Ranchi high Court | M/s Usha Martin Limited Vs Additional Commissioner W.P.(T) No. 3055 of 2022 |
| 11. | Registration Restored for Availment of Trans Credit | 17.11.2022 | Bombay High Court | Euro Pratik Sales Corporation Vs UOI W.P. NO.3380 of 2022 |
| 12. | Reversal of ITC in the hands of purchaser is protective assessment | 20.03.2023 | Madras High Court | Pinstar Automotive India Pvt. Ltd Vs Additional Commissioner W.P.No.8493 of 2023 |
| 13. | The department cannot deny ITC on cancellation of registration of supplier | 12.06.2023 | Calcutta High Court | M/s. Gargo Traders Vs The Joint Commissioner, Commercial Taxes WPA 1009 of 2022 |
| 14. | Is Section 16(4) constitutionally valid? | 18.07.2023 | Andhra Pradesh High Court | Thirumalakonda Plywoods Vs The Assistant Commissioner W.P.No.24235 of 2022 |
| 15. | ITC cannot be denied if proceedings are not initiated against supplier | 02.08.2023 | Calcutta High Court | Suncraft energy Pvt.Ltd & Anothers Vs The Assistant Commissioner MAT 1218 OF 2023 |
| 16. | ITC can be denied if selling dealer do not deposits the tax with the Government | 18.08.2023 | Patna High Court | M/s Aastha Enterprises Vs The State of Bihar Civil Writ Jurisdiction Case No.10395 of 2023 |
| 17. | Held constitutional validity of Section 16(4) | 08.09.2023 | Patna High Court | Gobinda Construction Vs UOI Civil Writ Jurisdiction Case No. 9108 of 2021 |
| 18. | Proviso to Rule 36(4) allowed to avail ITC cumulatively for the period Feb 2020 to August 2020 | 05.09.2023 | Allahabad High Court | M/S Vivo Mobile India Private Ltd Vs UOI and 4 others WRIT TAX No. – 433 of 2021 |
| 19. | On the basis of GSTR 2A credit cannot be denied | 12.09.2023 | Kerala High Court | Diya Agencies Vs The State Tax Officer WP(C) NO. 29769 OF 2023 |
GST Return-(6)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Amendment to GSTR 1 allowed | 18.10.2022 | Jharkhand High Court | Mahalaxmi Infra Contract Ltd. Vs GST Council through the Secretary Jharkhand W.P.(T) No. 2478 of 2021 |
| 2. | Rectification of GSTR 1 not allowed | 31.10.2022 | Telangana High Court | Yokahama India vs State of Telangana w.p. No. 15284 of 2022 |
| 3. | Rectification of GSTR-1 | 06.01.2023 | Karnataka High Court | M/S Wipro Limited INDIA V/s The Assistant Commissioner of Central Taxes Writ Petition No. 16175 OF 2022(T-RES) |
ISD-(7)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | ITC Transfer From One State To Another Is Not An Inward Supply | 17.05.2022 | Orissa High Court | JSW Steel Vs UOI W.P. (C) No. 10052 of 2022 |
GST Refunds-(8)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | ITC shall not lapse | 17.07.2019 | Gujarat High Court | Shabnam Petrofils Pvt. Ltd. Vs UOI Special Civil Application No.16213 of 2018 |
| 2. | IGST refund w/wo payment of tax | 20.10.2020 | Gujarat High Court | Cosmo 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 claim | 17.02.2021 | Gujarat High Court | M/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 Malfeasance | 17.02.2021 | Allahabad High Court | M/S Bushrah Export House Thru Sole Prop.Asif Ali Vs UOI MISC. BENCH No. – 2581 of 2021 |
| 5. | Inverted duty structure | 13.12.2021 | Supreme Court | VKC Footsteps India Pvt Ltd vs. UOI Civil Appeal No 4810 of 2021 |
| 6. | Can Refund application under section 54 of GST be filed manually | 13.01.2022 | Gujarat High Court | M/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 on | 28.01.2022 | Bombay High Court | R. 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 provided | 08.03.2022 | Madras High Court | M/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 allowed | 11.03.2022 | Calcutta High Court | M/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 | 31.03.2022 | Gujarat High Court | State of Gujarat Vs M/S Uni Well Exim R/SPECIAL CIVIL APPLICATION NO. 885 of 2021 |
| 11. | Refund available inspite of duty drawback | 08.04.2022 | Madras High Court | Numinous 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. | 19.04.2022 | Supreme Court of India | Willowood 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 abroad | 09.06.2022 | Bombay High Court | Jar 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 turnover | 10.06.2022 | Calcutta High Court | Electrosteel 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 problem | 02.12.2022 | Gujarat High Court | Aartos International Llp (Formerly Azuvi International LLP) Vs Deputy Commissioner R/special Civil Application No. 14649 Of 2022 |
| 16. | Manual claim of refund | 09.12.2022 | Andhra Pradesh High Court | M/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 reversed | 03.02.2023 | Gujarat High Court | M/s. Choksi Exports vs UOI R/special Civil Application No. 23798 Of 2022 |
| 18. | Quashes 1.5 times of domestic turnover | 16.02.2023 | Karnataka High Court | M/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 ITC | 28.04.2023 | Supreme Court of India | Union 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 Intent | 08.05.2023 | Delhi High Court | Alex 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 before | 13.07.2023 | Gujarat high Court | Messrs 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 INR | 18.08.2023 | Calcutta High Court | Mr. Bimal Jhunjhunwala Vs The Assistant Commissioner MAT 1219 of 2023 |
GST E-Way bill-(9)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | Release of detained goods | 08.11.2018 | Kerala High Court | Noushad Allakkat vs State Tax Officer WA.No. 2070 of 2018 |
| 2. | Release of detained goods | 25.08.2021 | Karnataka High Court | Shel Singh vs CTO Writ Petition No.14645 OF 2021(T-RES) |
| 3. | Wrong route and Under valuation | 06.01.2022 | Gujarat high Court | Karnataka Traders Vs State of Gujarat R/Special Civil Application No. 19549 of 2021 |
| 4. | No mens rea no penalty | 12.01.2022 | Supreme Court of India | Satyam 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 breach | 14.03.2022 | Punjab and Haryana High Court | Raghav Metals Vs State of Haryana and others CWP No. 25057 of 2021 |
| 6. | Change of address during movement of vehicle | 04.04.2022 | Madras High Court | Algae Labs Pvt. Ltd Vs State Tax Officer Writ Petition (MD) No. 4958 of 2022 |
| 7. | No tax No penalty | 04.07.2022 | Telangana High Court | Symed Labs Limited Vs. Joint Commissioner of ST W.P.No. 26929 of 2022 |
| 8. | Detention should lead to release of goods | 16.08.2022 | Karnataka High Court | Rajeev 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 Registration | 03.08.2023 | Andhra Pradesh High Court | Arhaan 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 orders | 05.10.2023 | Allahabad High Court | M/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. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | Delegation of Power section 167 | 04.02.2020 | Gujarat High Court | Nathalal Maganlal Chauhan vs State of Gujarat R/Special Civil Application No.. 513 of 2020 |
| 2. | It is mandatory to serve SCN in the portal | 19.11.2020 | Madhya Pradesh High Court | M/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) | 02.12.2020 | Allahabad High Court | G.K.Trading Company Vs UOI Writ tax No. – 666 of 2020 |
| 4. | The PO who conducts inquiry that PO can only issue notice | 09.03.2021 | Supreme Court of India | Canon India Pvt. Ltd. vs Commissioner of Customs Civil Appeal No. 1827/2018 |
| 5. | Power to delegate u/s 5(3) not exercised | 31.03.2021 | High Court of Bombay | Praful Nanji Satra vs State of Maharashtra Writ Petition (L) No. 5182 of 2020 |
| 6. | Vague SCN | 08.10.2021 | Jharkhand High Court | Nkas Services Private Limited Vs State of Jharkhand W.P.(T) No. 2444 of 2021 |
| 7. | Complete DRC 07 not visible | 10.11.2021 | Allahabad High Court | Dauhi Ispat Pvt. Ltd. V/s State of UP and Others Writ Tax No. – 672 of 2021 |
| 8. | Delegation of power section 5(3) | 15.11.2021 | Allahabad High Court | M/s Maa Geeta Traders deputy Commissioner State Tax Proper Officer Writ tax no. 760 of 2021 |
| 9. | Vague SCN | 06.01.2022 | Gujarat High Court | Vageesh Umesh Jaiswal Vs State of Gujarat R/Special Civil Application No. 19176 of 2021 |
| 10. | Lack of jurisdiction (S 160 and cross empowerment) | 09.02.2022 | Allahabad High Court | Ajay Verma Vs UOI Writ tax No. – 1169 of 2021 |
| 11. | SCN Rule 142 not followed-quashed | 02.03.2022 | Jharkhand High Court | Ms Bla Projects Pvt limited vs State of Jharkhand W.P. (T) No. 396 of 2021 |
| 12. | Date of issue of digital notice | 10.03.2022 | Allahabad High Court | Daujee Abhushan Bhandar Pvt. Ltd. vs UOI (Income Tax) Writ Tax No. 78 of 2022 |
| 13. | Deficient SCN | 07.04.2022 | Delhi High Court | State Tax Officer Vs Y. Balakrishnan W.P.(C) 1212/2022 & CM No.3560/2022 |
| 14. | No Jurisdiction on non taxable person | 26.05.2022 | Delhi High Court | Kishore Kumar Arora Vs UOI W.P.(C) 10343/2021 |
| 15. | SCN issued without jurisdiction | 11.07.2022 | Jharkhand High Court | M/s Shyam Hardware Store Vs State of Jharkhand W.P. (T) No. 1117of 2021 |
| 16. | Sections not mentioned – Quashed | 15.07.2022 | Delhi High Court | Zuric Traders vs Commissioner of Customs W.P.(C) No. 13911/2021 |
| 17. | Income tax assessment – Rs. 50 Lakhs cost awarded | 11.08.2022 | Allahabad High Court | S R Cold Storage vs UOI Writ TAX No. – 723 of 2022 |
| 18. | SCN reply time cannot be reduced | 20.09.2022 | Bombay High Court | Sheetal Dilip Jain Vs State of Maharashtra Ors Writ Pettion (l) No.17591 of 2022 |
| 19 | 30 days notice should be granted to file reply of SCN under Section 73 | 20.09.2022 | Bombay High Court | Sheetal Dilip Jain Vs The State of Maharashtra Writ Petition (L) No.17591 Of 2022 |
| 20. | Parallel GST Proceedings not Allowed | 30.09.2022 | Calcutta High Court | M/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 enough | 16.11.2022 | High Court of Andhra Pradesh | M/s S.A. Traders Vs. The GST Officer, The Chief Commissioner of State Tax, State of Andhra Pradesh W.P. No. 36673 of 2022 |
| 22 | DRC 01 is mandatory to be uploaded on the GST portal | 30.01.2023 | Punjab & Haryana High Court | M/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, 2017 | 06.06.2023 | Gujarat High Court | RHC Global Exports Private Limited Vs UOI R/Special Civil Application Nos. 5978 to 5980 of 2023 |
| 24. | Demand order passed without considering the reply to the SCN is not sustainable | 15.02.2023 | Madras High Court | M/s.Engineering Aids Vs State Tax Officer (Circle) W.P. No.28124 of 2022 |
| 25. | Both Centre and State Tax authorities are empowered to conduct intelligence based investigation of each other jurisdiction | 04.09.2023 | Delhi High Court | Amit Gupta Vs UOI W.P.(C) 8625/2022 |
| 26. | For the period up to 14.10.2020, issuance of DRC 01A intimation is mandatory | 12.10.2023 | Kerala High Court | Abraham Mathew Vs Indusind Bank Ltd and others WRIT PETITION No.12850 of 2022 |
| 27. | Reply not furnished therefore opportunity of being heard not mandatory | 19.10.2023 | Allahabad High Court | M/S Modern Steel Vs Additional Commissioner And Another WRIT TAX No. – 1192 of 2023 Neutral Citation No. – 2023:AHC:203189 |
Assessment-(11)
| S.No. | Subject | Date | Court | Case Name/Case No. |
| 1. | Section 62 | 23.09.2019 | Kerala High Court | Ms Bridge Hygiene Services Private Limited Vs The State Tax Officer WP(C).No.25066 of 2019(G) |
Inspection, search, seizure-(12)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Conclude investigation in 3 months | 29.06.2020 | High Court Delhi | Watermelon Management Services pvt.ltd Vs The Commissioner Central TAX, GST Delhi (East) W.P. (C) 3618/2020 |
| 2. | Parallel proceedings of Audit and Investigation allowed | 14.08.2020 | High Court Kerala | Suresh Kumar P.P Vs Deputy Director W.A. No. 943 of 2020 |
| 3. | Cash can be seized u/s 67 | 26.08.2020 | High Court Madhya Pradesh | Kanishka Matta Vs UOI Writ Petition No.8204/2020 |
| 4. | GST Officials Cannot Use Physical Violence | 06.11.2020 | Telangana High Court | Agarwal Foundries Private Limited Rama Towers Vs UOI WP 28268/2019 |
| 5. | Copy paste reasons to believe not allowed | 20.07.2021 | High Court Delhi | M/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 refunded | 03.03.2022 | Karnataka High Court | Union of India Vs Bundl Technologies Private Limited W.A. No. 1274 of 2021 |
| 7. | Single authority may proceed with inquiry | 22.06.2023 | Gujarat High Court | Vipulchandra Pursottamdas Mahant Prop Of Vaibhavi Construction Vs Assistant Commissioner Of State Tax R/SPECIAL CIVIL APPLICATION NO. 9488 of 2023 |
| 8. | Currency cannot be seized | 17.08.2023 | Delhi High Court | Deepak Khandelwal Proprietor Vs Commissioner Of CGST W.P.(C) 6739/2021 |
| 9. | Cash cannot be seized as it not goods | 26.10.2023 | Gujarat High Court | Bharatkumar Pravinkumar And Co Vs State Of Gujarat R/SPECIAL CIVIL APPLICATION NO. 26222 of 2022 |
Summons-(13)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | New document cannot be asked to be created | 01.09.2016 | Delhi High Court | eBiz 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 matter | 12.02.2021 | Punjab & Haryana High Court | Kaushal Kumar Mishra Vs Additional Director General Ludhiana Zonal Unit And Another CWP-21387/2020 (O&M) |
| 3. | Summons-no threat of arrest | 16.02.2021 | Bombay High Court | JSK Marketing Limited Vs UOI Writ Petition (L) No.5000 of 2020 |
| 4. | Both Centre and State cannot issue summons | 24.03.2021 | Calcutta High Court | Raj Metal Industries Anr. Vs UOI Ors. W.P.A 1629/2021 |
| 5. | Summon not issued in prescribed format | 28.04.2021 | Delhi High Court | Koenig Solutions Pvt. Ltd. Vs UOI Ors. W.P. (C) 5040/2021 |
| 6. | DGGI can issue summons | 24.06.2021 | Gujarat High Court | Yasho Industries Limited vs Union of India R/Special civil application no. 7388 of 2021 |
| 7. | Summons-Authorised representative cannot appear | 08.04.2022 | Rajasthan High Court | Suresh Balkrishna Jajra vs UOI D. B. Civil Writ Petition No. 4741/2022 |
| 8. | Officer can summon any person to produce any evidence | 27.03.2023 | Patna High Court | M/s Bankipore Club Ltd Vs UOI Civil Writ Jurisdiction Case No.2384 of 2023 |
Arrest and Bail-(14)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Bail granted since chargesheet not filed in time. | 13.09.2019 | High Court Gujarat | Sandeep 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) | 16.12.2019 | Gujarat High Court | Deep 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 fraud | 15.11.2022 | High Court of Punjab & Haryana | Akhil 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 Cr | 20.01.2022 | High Court Himachal | Prateek Garg Vs Intelligence Officer Himachal |
| 5. | Taxpayer cannot be detained for indefinite period for alleged tax evasion where investigation is pending | 01.02.2022 | Supreme Court of India | Paresh Nathalal Chauhan Vs State of Gujarat Criminal Appeal Nos. 164-165/2022 |
| 6. | Bail application | 21.05.2022 | ACJM/Gurugram | CGST, Gurugram. Vs. Sunil Mehlawat. CNR No. HRGR03-042013-2022 |
| 7. | Arrest order | 17.12.2022 | CJM / Haridwar | ACIT vs Surendra Singh CNR No.: UKHA-02-010083-2022 |
| 8. | Bail application | 23.12.2022 | High Court of Bombay | Dinesh 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 rule | 25.05.2023 | Punjab & Haryana High Court | Amrinder Singh Vs State of Punjab CRM-M-38409-2021 |
GST Audit-(15)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Draft Audit Report and Final Report cannot be issued on the Same Date | 09.11.2022 | Orissa High Court | Simon 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 force | 11.08.2023 | Madras High Court | Tvl Raja Store Vs The Assistant Commissioner W.P.(MD). NO.15291 OF 2023 |
Demand u/s 73/74-(16)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | No Recovery without notice | 26.09.2018 | Telangana High Court | D. RamaKotiah Co. Vs State of Andhra Pradesh Writ Petition No.33777 of 2018 |
| 2. | Proceedings under Section 70 is independent of Section 73 | 26.06.2019 | Madhya Pradesh High Court | Om Shiv Associates Vs Union of India Ors W.P. No. 11822/2019 |
| 3. | No Levy of Interest Without Show Cause Notice | 03.03.2020 | Karnataka High Court | LC 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) | 19.11.2020 | Madhya Pradesh High Court | Akash Garg Vs State of M.P. W.P. No. 16117/2020 |
| 5. | SCN liable to be quashed since served on wrong E-mail ID | 17.12.2020 | Allahabad High Court | Ratan 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 proceedings | 30.12.2020 | Kerala High Court | Muhammed 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 given | 04.08.2021 | Patna High Court | National 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 reply | 24.09.2021 | Madras High Court | Balaji 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 ITC | 08.12.2021 | High Court Madras | Aathi Hotel Vs Assistant Commissioner ST FAC W.P.No.3474 of 2021 |
| 10. | DRC 07 order issued without issuance of DRC 01 and therefore quashed | 10.02.2022 | High Court Madras | V.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-01A | 07.04.2022 | Gujrat High Court | Agrometal 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 order | 18.04.2022 | Jharkhand High Court | Godavari 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. | 22.08.2022 | Madras High court | Asia (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 service | 27.09.2022 | Madras High court | Vadivel pyrotech Pvt. Ltd. Vs The Assistant Commissioner State W.P.(MD)No.22642 of 2022 |
| 15. | GST officer cannot assess tax of pre-GST regime | 10.11.2022 | Jharkhand High court | M/s Usha Martin Limited Vs Additional Commissioner, Central GST and Excise W.P.(T) No. 3055 of 2022 |
| 16. | E-way bill is only a document supporting the transport and assessment cannot be based on the E-way bill. | 27.04.2023 | Patna High Court | M.S. Cycle Shop Vs The State of Bihar Civil Writ Jurisdiction Case No.4325 of 2023 |
| 17. | Scrutiny in S 61 not mandatory before issuance of DRC 01 | 19.06.2023 | Andhra Pradesh High Court | M/s Devi Traders Vs The State of Andhra Pradesh W.P.No.3659 of 2023 |
| 18. | Penalty can be levied even if tax and interest paid | 17.10.2023 | Kerala High Court | M/s. Global Plasto Wares Vs Assistant State Tax Officer and others WP(C) NO. 33787 OF 2023 |
Recovery u/s 79-(17)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | To keep industry alive EMI is permitted even if defaulted | 28.03.2019 | Telangana High Court | M/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 73 | 17.10.2019 | High 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 admitted | 08.11.2019 | Madras High Court | V.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 admitted | 21.04.2020 | Jharkhand High Court | Mahadeo Construction Co. Vs U.O.I W.P.(T) No. 3517 of 2019 |
| 5. | Direct recovery under section 79 without proper SCN not allowed | 04.03.2022 | Madras High Court | M/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 unsustainable | 29.03.2023 | Delhi High Court | Gail (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 illegal | 23.08.2023 | Patna High Court | Sita Pandey Vs The State of Bihar and others Civil Writ Jurisdiction Case No.5407 of 2023 |
Attachment u/s 83-(18)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | Bank A/c of another Taxable Person cannot be provisionally attached merely for summons issued to him | 30.01.2020 | Bombay High Court | Gehna 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 person | 09.02.2021 | Bombay High Court | Abhi 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. | 20.04.2021 | Supreme Court of India | Radha Krishan Industries Vs State of Himachal Pradesh Civil Appeal No. 1155 of 2021 |
| 4. | Attachement is possible only on taxable person | 12.05.2021 | Delhi High Court | Roshni Sana Jaiswal Vs Commissioner Of Central Taxes W.P.(C) 2348/2021 |
| 5. | Provisional Attachment Not To Hamper Normal Business Activities | 17.03.2022 | Gujrat High Court | Arya Metacast Pvt. Ltd. Vs State of Gujarat R/SPECIAL CIVIL APPLICATION NO. 2787 of 2022 |
Blockage of ITC Rule 86A-(19)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | HC removes blockage of ITC – asks department to give proper hearing post blockage | 23.02.2022 | High Court of Gujarat | M/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 law | 05.12.2022 | high Court of Delhi | Sunny Jain V/s UOI Anr ORS W.P.(C) 6444/2022, CM Nos.19502/2022 & 33763/2022 |
Appeals and Revisions-(20)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | Payment of pre deposit from ITC not allowed. | 07.10.2021 | High Court of Orissa | Jyoti Construction Vs Deputy Commissioner W.P.(C) Nos.23508, 23511, 23513, 23514 and 23521 of 2021 |
| 2. | Appeal can be filed only if summary order is uploaded on the portal | 20.07.2022 | Kerala High Court | Hindustan 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 |
| 3. | Payment of Predeposit from ITC-is Allowed | 16.09.2022 | Bombay High Court | Oasis Realty Vs Union of India W.P. (ST) No. 23507 of 2022 |
| 4. | It was also held that an unsigned order is not an order in the eyes of law. Rule 26(3) | 21.09.2022 | Judicature High Court | Ramani Suchit Malushte V/s UOI and Ors Writ Petition No. 9331 of 2022 |
| 5. | Pre Deposit – adjustment with ITC allowed | 23.09.2022 | Allahabad High Court | Tulsi Ram And Company Vs Commissioner Writ Tax No. 1237 of 2022 |
| 6. | Service of the order to an advocate or a tax practitioner shall be treated as valid service according to section 169 CGST | 23.08.2023 | Allahabad High Court | M/S Manoj Steel Traders Vs State Of U.P. And 2 Others WRIT TAX No. 391 of 2021 |
Penalty u/s 122 to 129-(21)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Section 129 and Section 130 analysis before amendment | Release and detention of goods | 23.12.2019 | Gujarat high Court | Synergy 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. | 17.12.2020 | Allahabad High Court | Metenere Ltd vs Union WRIT TAX No. – 360 of 2020 |
| 3. | Penalty in S 122 for not carrying valid E-Way Bill | 17.01.2021 | High Court of Tripura | Gopikrishna Infrastructure Pvt. Ltd. Vs State of Tripura WP(C)317 of 2020 |
| 4. | Dicrepancies in accounts does not mean concealment | 17.03.2021 | Allahabad High Court | Jai 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 penalty | 17.04.2023 | Supreme Court | State of Gujarat and Anr Vs M/s Saw Pipes Ltd CIVIL APPEAL NO. 3481 OF 2022 |
IGST-(22)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Gujarat High Court sets aside IGST on Ocean Freight | 23.01.2020 | Gujarat High Court | Mohit 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 Contract | 19.06.2020 | Kerala High Court | State 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, 2017 | 24.07.2020 | Gujarat High Court | Material recycling association of India vs UOI R/SPECIAL CIVIL APPLICATION NO. 13238 of 2018 |
| 4. | Striking Down the Levy on Ocean Freight | 19.05.2022 | Supreme Court | Mohit Mineral Pvt. Ltd. Vs UOI Civil Appeal No. 1390 of 2022 |
Real Estate-(23)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | GST is payable on lease premium of land | 28.03.2018 | Bombay High Court | Builders Association of Navi Mumbai vs UOI Writ Petition No. 12194 OF 2017 |
| 2. | Deemed land value only ‘optional’ | 06.05.2022 | Gujarat High Court | Munjaal Manishbhai Bhatt Vs UOI R/Special Civil Application No. 1350 of 2021 |
GST Tribunal-(24)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Formation of GST Tribunal | 27.11.2020 | Supreme Court of India | Madras Bar Association Vs UOI Writ Petition (C) No.804 of 2020 |
| 2. | Acceptance of writ even after delay of 3 years | 10.11.2022 | High Court West Bengal | Green fizz Vs State of West Bengal M.A.T No. 1364 of 202 |