Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
134 rulings found
Kerala High Court
Composite GST show cause notice covering multiple financial years was unsustainable and related demand orders being unsustainable was required to be quashed; department permitted to issue separate fresh year-wise notices
Patna High Court
Where assessee registered in multiple states leased parking spaces and paid license fee under reverse charge, and proper officer at Chandigarh passed order raising demand, writ challenging such order lies only before forum with appellate or supervisory jurisdiction over Chandigarh authority, thus, Patna High Court had no territorial jurisdiction to entertain writ and remedy was to be sought before appropriate forum
Calcutta High Court
Where petitioner faced multiple demands for same period under section 73 and had filed GSTR-3B by 30.11.2021, since retrospective amendment to section 16(5) regularized ITC, demand raised by subsequent order was not sustainable and same was to be quashed, order-in-original required re-adjudication in light of retrospective benefit and verification of return dates
Madras High Court
Where assessee discharged entire tax liability within statutory time but part of payment was mistakenly remitted under IGST head with no such liability, substantial compliance for waiver existed since full payment as per notice was made and rejection solely due to wrong head payment was unsustainable; matter required reconsideration with opportunity to rectify head-wise payment
Gujarat High Court
Where department issued show cause notice and tax order in deceased proprietor's name after cancellation of registration with zero dues, in view of fact that petitioner widow had no business connection, all such proceedings and consequential actions like bank account freezing were void and quashed, with liberty to initiate fresh proceedings against legal heir if permissible under 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
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
Telangana High Court
Where taxpayer filed writ challenging order under section 73 claiming knowledge only upon order's upload in 'additional notices' of portal, and statutory appeal under section 107 was available, writ jurisdiction was not exercised, liberty granted for appeal with delay condonation and pre- deposit, and appellate authority directed to consider condonation and decide merits if satisfied
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)
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
Madras High Court
Where legal heir of deceased proprietor whose business was discontinued and GST registration cancelled was issued demand for tax, interest and penalty for non-filing of returns relating to period prior to death, recovery could proceed against legal heir under liability provisions, with adjudication permissible post-death, but liability restricted only to extent of inherited estate
Kerala High Court
Where revenue issued a single composite show cause notice covering multiple tax periods without alleging fraud, such composite notice was unsustainable in law as per binding Division Bench precedents, and was required to be quashed with liberty to issue separate notices for each relevant period, while excluding time from composite notice date to judgment delivery for limitation
Gauhati High Court
Where registration was cancelled for non-filing of returns for six months and petitioner cited financial hardship while expressing readiness to comply with proviso to Rule 22(4), restoration relief was warranted, with restoration subject to compliance, fresh limitation to run from this order, and petitioner remaining liable for all outstanding tax, interest, penalty and late fee
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