Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
457 rulings found
Karnataka High Court
Where a Class-I contractor, after award of works contract before GST regime, paid differential GST arising from transition from VAT to GST and sought reimbursement from State which remained unresolved, State as service recipient was obligated to reimburse such differential GST attributable to regime change since petitioner had executed work and discharged due tax as per law
Karnataka High Court
Where ex parte GST orders were passed and assessee raised arguable issues on reverse charge liability and demand exceeding stated in show cause notice, in peculiar facts of case belated statutory appeals was to be allowed for adjudication on merits
Madras High Court
Where petitioner’s belated input tax credit was disallowed solely for non-filing of a reply to SCN, subsequent statutory amendment enabled condonation of ITC delay with retrospective effect, requiring reconsideration of demand, thus petitioner could now establish receipt of supplies and eligibility, and delay by itself did not bar entitlement if compliance conditions were met
Gauhati High Court
GST registration cannot be cancelled for non-filing of returns on basis of a vague show cause notice lacking specific period of return default and absence of reasons;cancellation was to be quashed and matter remanded to show cause stage
Rajasthan High Court
Where during search and seizure proceedings at business and partners' premises, substantial tax was extracted from petitioner via ITC reversal and cash entries before any show cause notice or voluntary acknowledgment, and contemporaneous records or safeguards for voluntary compliance were absent, such payment was not considered voluntary and retention of amount was unsustainable, necessitating refund of recovered amount. GST: Where petitioner claimed interest on refund amount alleging unauthorised recovery during search but investigation was still pending, no show cause notice was issued and no adjudication completed, entitlement to interest was premature, so grant of interest was declined pending final determination of liability after investigation, without prejudice to parties' rights on eventual outcome
Karnataka High Court
Where petitioners involved in alleged large-scale GST evasion sought anticipatory bail to approach judicial forum in another state, limited interim protection was to be granted for ten days subject to personal bond and sureties, passport surrender, and cooperation with investigation as there was no flight risk
Kerala High Court
Excise/ST/VAT: Where reassessment notice for 2009-10 was issued based on audit objection beyond limitation period, since Section 25A does not override five-year cap in Section 25(1) and satisfaction under Section 25A still requires adherence to limitation, such notice was void as time-barred and liable to be quashed
Karnataka High Court
Where petitioner partnership firm's statutory appeal against SCN adjudication was dismissed as time-barred on computed period of delay from date on which order was wrongly uploaded on portal, since precedents permitted interference despite absence of statutory power to condone further delay, dismissal of appeal in instant case was unsustainable; delay was to be condoned, and appeal was to be directed to be adjudicated on merits
Kerala High Court
Where consolidated show cause notice covered multiple financial years in a single notice and precedents mandated separate notices for each assessment year, issuing a composite SCN was impermissible and such notice was to be quashed with liberty to issue fresh year-wise notices
Madras High Court
Where assessee sought rectification of clerical and arithmetical errors in GSTR-1 for early GST periods to enable correct flow of input tax credit to customers, rectification could not be denied merely on ground of delay or absence of portal functionality and corrected returns were required to be permitted
Gauhati High Court
Where registration of petitioner providing vehicles on hire was cancelled for non-filing of returns based on a show-cause notice lacking details of default period and an order devoid of specific reasons, such non-speaking cancellation order violated statutory mandate and natural justice, warranting quashing and remand for fresh consideration, as adverse civil consequences necessitate reasoned decision
Madras High Court
Where both statutory late fee and general penalty were imposed for same delayed filing of returns, once specific late fee was prescribed and levied under law, imposition of general penalty for identical default was unwarranted and penalty orders were to be set aside while late fee remained intact
Gauhati High Court
Where director of civil construction company was arrested for alleged wrongful ITC based on fabricated invoices for NHIDCL project, all incriminating documents were already seized and petitioner remained over 15 days in custody for an offence punishable up to five years, further detention would not serve purpose and bail was granted considering adverse business impact
Gauhati High Court
Where proper officer issued only summary of SCN without serving substantive show cause notice before passing order in original under section 73(9), such determination was unsustainable and order was to be quashed requiring proper officer to issue show cause notice detailing cause of action for initiation of proceedings as mandated under section 73(1)
Telangana High Court
Recovery of GSTR-1/GSTR-3B mismatch as self-assessed tax under Explanation to Section 75(12) cannot be initiated directly under Section 79 without first issuing DRC-01B notice under Rule 88C or considering taxpayer's response; consequently, such garnishee proceedings were to be set aside
Karnataka High Court
Where registered person’s registration was cancelled based on a vague SCN lacking specific material particulars and authority ignored petitioner’s filed reply, such cancellation was unsustainable as it violated Rule 22 requiring detailed grounds and effective opportunity to respond; thus SCN and cancellation were to be quashed with liberty for fresh proceedings as per law
Madhya Pradesh High Court
Where petitioner, upon receiving composite SCN alleging discrepancies and seeking personal hearing, was not granted such opportunity before demand order was passed, decision process was vitiated for breach of principles of natural justice and mandatory requirement under section 75(4), thus, impugned order was set aside and personal hearing before a new officer was directed
Kerala High Court
Where taxpayer claimed input tax credit for specific months and filed returns within special cut-off period provided under non-obstante credit provision, denial of credit on ground of general time-limit was invalid since special provision overrode general timeline and entitlement must be reconsidered based only on fulfilment of non-obstante credit criteria if otherwise eligible
Karnataka High Court
Where provisional attachment of bank account under section 83 continued beyond one year from order date, such attachment lapsed by operation of law and petitioner could operate bank account, since after expiry of statutorily limited period, no fresh provisional attachment on same cause could be issued and approaching High Courts was unnecessary for lifting such order
Andhra Pradesh High Court
Where petitioner challenged assessment order for want of Assessing Officer's signature on Form GST DRC-07 and government confirmed order was unsigned, such absence of signature under CGST provisions rendered order invalid as authentication requirement under Rules mandated signature for valid service, making delay in seeking writ immaterial and order liable to be set aside