Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
121 rulings found
Gauhati High Court
Where GST registration of a proprietorship was cancelled due to non-filing of returns for six months, petitioner was permitted to seek restoration by filing pending returns and paying tax, interest, penalty, and late fee as per Rule 22(4), upon which authority must consider and restore registration expeditiously, with statutory limitation to run from date of this order
Karnataka High Court
Contractual entitlement to reimbursement of incremental GST cannot alter statutory GST provisions and GST authorities cannot be directed to permit revised returns or waive interest, penalty, or limitation on that basis; such reimbursement dispute lies only between contractor and employer
Karnataka High Court
Where assessee's export of services and refund eligibility were denied solely due to alleged non-furnishing of Letter of Undertaking without examining nature of transactions or actual furnishing of Letter of Undertaking as required under law, both adjudication and appellate orders were to be quashed and matter was to be remanded for fresh consideration regarding jurisdiction and refund entitlement based on Letter of Undertaking
Madras High Court
Where demand arising from mismatch between GSTR-2A and GSTR-3B was challenged as time barred on ground that proceedings ought to have been initiated under section 73 within stipulated time, benefit of exclusion of limitation during Covid-19 period applied and proceedings could not be held barred by limitation
Telangana High Court
Where proper officer issued tax demand order for April 2019 to March 2020 after the expiry of extended limitation on 31.08.2024, delay in order upload was a jurisdictional defect not cured by administrative workload or minor revenue loss, and as limitation affected authority to tax, both order- in-original and order-in-appeal were unsustainable and set aside
Gauhati High Court
Where assessee's GST registration was cancelled due to non-filing of returns for six months, assessee was permitted to seek restoration on compliance with Rule 22(4) by filing pending returns and clearing tax, interest, penalty and late fee dues, with limitation under section 73(10) running from date of order except for FY 2024-25 as per section 44
Madras High Court
Where petitioner failed to respond to requests for information and show cause notices regarding possible non-payment, short payment, erroneous refund, or wrongful ITC, non-response amounted to suppression to evade tax, justifying invocation of extended limitation and initiation of proceedings under Section 74; hence ex parte orders were warranted in absence of substantive reply, but matter remitted for de novo adjudication. GST: Where DRC-01A intimations and notices were issued for tax periods 2018-2019 and 2019-2020 after scrutiny and no replies were filed, ex parte orders confirming proposals were within limitation under Sections 73 and 74, and Appellate Authority could convert to Section 73 proceedings if Section 74 was wrongly invoked, provided proper reply to DRC-01 was available
Gauhati High Court
Where petitioners received consolidated SCNs as also consolidated orders covering multiple years under sections 73/74, such composite notices and orders were valid as statutes do not mandate FY-wise segregation and there was no statutory bar and limitation principles would apply period-wise; and jurisdiction was not defeated absent Article 14 or limitation breach
Madras High Court
Where notices and ex parte orders for ITC mismatch and delayed GSTR-9 were issued in name of deceased individual due to non-intimation of death by legal heir, orders were set aside and matter remitted for fresh decision on merits with pre-deposit, as ex parte adjudication was improper despite extended-period provision being validly invoked in present context. GST: Where demands were raised for 2017-2018 and 2019-2020 by issuing DRC-01A and DRC-01, and limitation periods stood extended due to statutory notifications and Supreme Court’s Covid-19 orders, adjudication under general demand provision remained maintainable even if extended- period proceedings were inapplicable, as law permitted passing of orders under general demand provision in such circumstances. GST: Where assessee died and no intimation of death was given, statutory liability for tax, interest or penalty determined against deceased for ITC mismatch and late fee continued upon legal heir, who was required to discharge such liabilities even if business was discontinued, as legal heir is responsible for dues of deceased under GST law
Madras High Court
Where assessee availed and utilized excess ITC over GSTR-2A figures and failed to pay reverse charge tax on foreign agency commissions, such acts constituted wrongful availment and suppression with intent to evade tax, justifying invocation of extended limitation under Section 74 GST: Orders passed in November 2024 under Section 73 for AYs 2018-19 and 2019-20 were within limitation, as statutory extensions governed computation of time, and limitation issue stood concluded by binding precedent
Madras High Court
Where petitioner disclosed outward supplies in GSTR-1 for certain periods but failed to discharge corresponding output tax through GSTR-3B on time, mere non-receipt of customer payments or lack of intent to evade tax could not alter statutory liability, but in light of section 128A and GST Council deliberations, such short payments warranted reconsideration under section 73 rather than section 74, hence matter required fresh decision accordingly
Madras High Court
Where assessees challenged demands raised invoking extended-period on ground that there was lack of foundational facts in show cause notices, in view of fact that prior communications like scrutiny, audit or inspection had already conveyed requisite reasons and facts, invocation of extended-period was valid; absence of reasons in show cause notice alone was not fatal if jurisdictional facts were discernible from earlier communications or on record, subject to prima facie satisfaction under section 74. GST: Where fraud, wilful misstatement, or suppression is not established, proceedings initiated under Section 74 need not fail but may be converted into Section 73 proceedings; such conversion preserves valid tax demands while excluding consequences dependent on extended-period ingredients. GST: Where central authorities issued consolidated show cause notices spanning multiple years and parties disputed permissibility of such composite notices, consolidated SCNs covering multiple periods were deemed valid, as normal and extended-period demands were not tax-period specific and statute did not prohibit common SCNs for multiple periods GST: Where assessee, on being inspected for multiple years and issued DRC-01A and DRC-01 alleging fraud, non-cooperation, documentation lapses and failures to provide financials, challenged show cause notices as pre-determined, since GST scheme allows communication of reasons throughout proceedings and detailed SCN was intended to enable assessee for rebuttal, writ challenge was not maintainable and merits had to be adjudicated in their own course.…
Madras High Court
Where SCNs alleging tax or ITC fraud for periods 2017-2018 to 2019-2020 were issued in Form GST DRC-01 under Section 74 prior to expiry of statutory limitation and after issuance of DRC-01A intimation, challenge on limitation was untenable as statutory timelines were complied with, and SCNs therefore survived. GST: Where petitioner failed to reply to DRC-01A in respect of 2018-2019 and 2019- 2020 leading to non-cooperation and suppression under Explanation-2, invocation of Section 74 machinery was justified and, with disputed facts involved, remedy lay in adjudication by replying to SCNs rather than writ, so writ petitions seeking quash were not maintainable
Madras High Court
Where petitioner company was merged and after NCLT's approval, unutilized ITC and liabilities were transferred and department parallelly initiated audit-based and scrutiny-based proceedings for same period, audit and scrutiny notices could be issued separately as each arose from distinct processes; suppression of facts being disclosed as was required for invoking section 74, limitation period would be extended and, thus, SCNs could not be challenged filing writ petitions
Karnataka High Court
Where registered person paid IGST on transaction initially considered inter- State which was later found to be intra-State requiring CGST/KGST, original authority erred in demanding additional tax, interest, and penalty without proper adjustment or refund, necessitating quashing of demand orders and restoration for fresh adjudication in compliance with statutory provisions and refund rules
Kerala High Court
Where composite show cause notice was issued covering multiple financial years in a situation not involving fraud, such composite notice was impermissible as per settled law and had to be quashed, with liberty granted to issue separate notices for each relevant year, and limitation period to be computed accordingly
Kerala High Court
Where contractor, a registered taxpayer, executed works for government department and contract stipulated government would bear GST liability, statutory obligation to pay tax under CGST/KSGST remained with contractor, so writ petition challenging adjudication was not maintainable and contractual remedies could be pursued separately without affecting tax liability
Kerala High Court
Where consolidated show cause notice and summary was issued under GST covering multiple financial years for demand not involving fraud, binding precedent required separate notices for each period and thus composite notice and summary were found unsustainable and quashed, but fresh notices for each period could be issued subject to exclusion of interim period for limitation computation
Kerala High Court
Where department issued a composite show cause notice and consolidated order covering multiple financial years for alleged tax or ITC demands not involving fraud, such composite proceedings were invalid in light of Division Bench rulings and required quashing, with liberty to issue separate notices for each financial year, while all other contentions remained open
Kerala High Court
Where respondent issued a single composite show cause notice and order spanning multiple assessment years for tax or ITC not involving fraud, such composite notice was unsustainable as per Division Bench ruling, and both composite SCN and OIO were to be quashed with liberty to issue separate notices for each relevant year