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1. Inspection search and seizure under gst law.

2. GST Department to pay Rs 25000.

3. ITC availment under wrong head should not be penalised- High Court .

4. Order under section 73 of GST Act was quashed by High Court for not considering the Taxpayer's Reply .

5. SCN under Section 73 if explanation offered in response to notice was accepted by department .

6. Refund of interest and penalty ordered as ITC was allowed for delayed filing of return as per amendment made by Finance Act, 2024 .

7. CBIC Clarifies Late Fee on FORM GSTR-9C Filing - Waiver Available Until March 31, 2025

8. Principles of natural justice- personal hearing .

9. Order to be set aside as SCN & order were only uploaded on GST portal and not served through any other means .

10. Summary of SCN can’t be a substitute for statutory requirement of issuing proper SCN .

11. Cash and Silver Bars Cannot Be Seized During GST Search as They Merely Represent Unaccounted Wealth.

12. No goods shall be detained on the ground of undervaluation if the goods are accompanied by all relevant documents.

13. HC held that there is no requirement of disclosing transportation route hence it set aside penalty based on route deviation.

14. Right to file appeal can't be taken away just because entire amount of demand has been paid.

15. HC set aside cancellation of GST registration due to mismatch in door number of business premises.

16. Single SCN covering multiple FYs under CGST Act is impermissible- HC directed to issue separate notices.

17. Orders issued without a signature are to be quashed as unsigned order is no order in eyes of law.

18. Recovery proceedings to be dropped if the assessee filed an appeal with mandatory pre-deposit of 10% tax.

19. HC directed dept. to refund penalty due to authority's failure to act within 7 days of notice under Sec.129

20. HC - Matter to be remanded as levy of Interest and penalty unjustified where unutilized ITC was reversed.

21. GST order without DIN is not-est and invalid.

22. Registration of assessee to be restored as single inspection showing no one at office cannot presuppose firm is non-functional

23. 'Month' means calender month not 30 days period in GST appeal.

24. Stay on SCN issued under Section 74 was granted due to lack of instances of wilful suppress ion, misstatement, or fraud

25. Proceedings under Section 130 of CGST Act are not permissible against a registered dealer if, excess stock is found during a survey.

26. No penalty for minor errors in e-way bill details when there is no intent to evade tax and the goods match the e-way bill

Information on GST

27. An electronically filed appeal should not be rejected due to the delayed manual submission of the order

28. Analysis of Rule 86B of CGST Rules, 2017.

29. Non payment of dues for a period of 3 months, cannot be a ground for cancellation of Regist, ration.

30. Key Changes in HSN Code Reporting from the May 2025 Return Period.

31. Analysis of Denial of Input Tax to a Buyer for the failure of Supplier to Remit the Tax in Govt. Account.

32. SCN to be set aside as assignment of leasehold rights in industrial plot is transfer of immovable property and not supply under GST.

33. ITC under the Goods and Services Tax (GST) regime cannot be denied, due to clerical err ors in supplier Invoice.

34. The consent of one co-owner is sufficient to obtain GST registration when a property is j ointly owned by two individuals.

35. Order was liable to be quashed as it was issued after the limitation period for the financial year 2017-18.

36. Order without SCN was considered to be valid where Audit Report has been provided to Tax Payer

37. Action of blocking ECL under Rule 86A without PH is not valid

38. Despite High Court orders, no refund was issued to the wife of the deceased proprietor-pro mpting the Court to summon the concerned officer

39. No penalty for change of Vehicle Number in e-way bill (due to breakdown of vehicle in transit), without changing in Consignment Note Bilty

40. Travel beyond SCN not Allowed

41. The order must be cancelled because the assessee wasn't given a chance to be heard (Perso, nal Hearing) .

42. Order Liable to Be Set Aside as SCN and Order Were Only Uploaded on GST Portal Without Pr oper Service Through Other Means.

43. Final Demand Must Not Exceed Amount Stated in Show Cause Notice Under Section 75.

44. Scrutiny is limited to discrepancies in return only, comparison of "Market price" with actual pr ice in the Invoice is not permitted.

45. HC - Grants Interim Stay on Tax Recovery Pending GSTAT Appeal Decision.

46. Commissioner's Opinion Alone Insufficient to Withhold GST Refund - HC.

47. High Court Holds No Penalty Applicable for Inter-Head Utilization of IGST Credit Towards CG ST and SGST Liabilities.

48. Penalty on Reversed Motor Vehicle ITC Unjustified as Reversal Was Voluntary.

49. Provisional Attachment Not Justified Solely on Grounds of Non-Cooperation or Failure to Respond .

50. GST Liability Under RCM Remains with Recipient Despite Supplier's Agreement to Pay.

51. Portal Software Limitations Should Not Prevent Correction of Clerical Errors in Returns.

52. ITC Cannot Be Denied to Purchaser Due to Seller's Failure to Remit Tax.

53. High Court Rules No Tax Evasion in Intra-Company Transfer of Old Machinery; Sets Aside Penalty.

54. HC Stays Proceedings a as GST Show Cause Notice in DRC-01 Was Issued Without Prior Issua nce of ASMT.

55. HC Sends Case Back, Says Interest and Penalty Are Not Justified When Unused ITC Is Reversed.

56. HC Order to Be Set Aside Due to Demand Exceeding SCN Proposal, Violating Adjudication Provisions.

57. Delay in Filing Appeal Beyond One Month After Limitation Period Is Not Permissible.

58. HC- A demand notice issued without specifying a date for personal hearing is legally untena ble and invalid.

59. HC-Allows manual correction of GST returns by the taxpayer and dismisses the revenue's denial, observing that no loss of revenue has occurred.

60. The order issued against a deceased person is set aside, with a direction to the GST Dep artment to issue a consolidated notice to the deceased's legal heirs.

61. HC-GST Registration Will Be Revived After Tax Payment and Filing of Pending Returns.

62. HC-Since the Assessee's bank accounts, which held sufficient funds, were frozen, the appeal may be allowed without insisting on a pre-deposit.

63. High Court Holds That Summary in Form GST DRC-01 Cannot Replace Statutory Show Cause Notice Under Section 73 of CGST Act.

64. High Court holds that GST is leviable on royalty paid for mining concessions granted by the State, as such royalty does not constitute a tax.

65. High Court sets aside remand order, holding that the assessee was arrested without written grounds as required by law.

66. When co-owners receive rent according to their respective shares, they are not considered an Association of Persons and can claim individual exemptions, says CESTAT.

67. Case Remanded as Appellate Authority Failed to Consider Time Spent Before High Court and Supreme Court-.

68. GST Officials Had No Authority to Seize Cash from Dealer.

69. GST authorities cannot issue a notice under Section 61 just because the sale price is lower than the market price-HC.

70. Assessing the Validity of ITC When Supplier Is Retrospectively Declared Non-Existent.

71. HC-Excess Stock Found During Search Invokes Proceedings Under Section 73 or 74, Not Confiscation Under Section 130.

72. HC -Before taking any action, the Revenue must check if the tax impact caused a real loss or was revenue-neutral.

73. HC Rules GST Order Invalid Where Demand Exceeds Show-Cause Notice; Remands Matter Under Section 75(7).

74. HC-SCN and Section 73 Order Set Aside Due to Missing Digital Signature.

75. HC-Possession of Tax Invoice and Bank Payment Sufficient for ITC Eligibility.

76. GST Update – Launch of E-Way Bill 2.0 Portal from 1st July 2025.

Advisory to file pending returns before expiry of three years.

77. HC-Pre-deposit Refund Not Barred by Limitation Even If Claimed After Two Years of Appeal Decision.

78. No demand order shall be issued to the assessee subsequent to the approval of the Resolution Plan by the Hon'ble NCLT.

79. SC- Rectification of GST Errors Beyond Deadline Permissible if No Revenue Loss.

80. HC-No Seizure Under Section 129 for Goods Not Requiring E-Way Bill.

81. HC-Mere allegation of mismatch between GSTR-1 and GSTR 3B cannot be the grounds of invoking Section 74.

82. HC-Once Dropped, Tax Proceedings Cannot Be Revived.

83. HC-The cost of fuel used by the recipient of service cannot be added to the value of supply (i.e.,freight charges) by the Goods Transport Agency (GTA).

84. HC-Statutory University Fees for College Regulation Not Taxable Under GST.

85. HC-Detention Order After 7-Day SCN Limit Invalid Under GST Law.

86. HC-Rejection of Adjournment for Personal Hearing Held Unjustified When Reply Date Was Pending.

87. No GST on RWA Maintenance Charges if Monthly Contribution is Below ₹7,500.

88. HC-Final order beyond the scope of the original Show Cause Notice not permitted.

89. HC-Appeal Dismissed for Delay Restored Due to Non-constitution of GST Tribunal.

91. HC-Bail Granted in GST ITC Fraud Case Due to Prolonged Custody and Parity with Co-accused

92. HC-SCN Served Only via Portal Not Valid; Matter Remanded for Fresh Adjudication.

93. HC-Order Passed Without Considering Reply Set Aside; Matter Remanded.

94. HC-GST Registration Cancellation to Be Revoked if Dues Paid and Returns Filed.

95. HC-Demand Order Set Aside for Non-Consideration of Reply.

96. HC-Writ Petition Not Maintainable When SCN Reply Considered and Personal Hearing Granted.

97. HC-GST Order Quashed for Denial of Hearing; Matter Remanded.

98. HC-Adjudication Order Set Aside for Non-Consideration of SCN Reply; Matter Remanded.

99. HC-Upholds 285 Cr Penalty on GST Consultant under Section 122(1A) for Facilitating Fake ITC Network.

100. HC- Department Cannot Withhold GST Refund Without Challenging Appellate Order.

101. HC-Single Consolidated Appeal Allowed for Common Order Covering Multiple Years.

102. HC-GST Demand Set Aside Due to Lack of Survey Report and Violation of Natural Justice.

103. High Court Holds That Summary in Form GST DRC-01 Cannot Replace Statutory Show Cause Notice Under Section 73 of CGST Act.

104. High Court- ITC Cannot Be Denied Solely Due to Supplier's Retrospective Cancellation Of Registration.

105. HC-Writ Jurisdiction Not Entertained in Cases Involving Fraudulent ITC.

106. HC-Writ Not Maintainable Against Order Under Section 73 When Statutory Appeal Available.

107. HC-Writ Not Maintainable Against Well-Reasoned Adjudication Order.

108. HC-SCN Uploaded on Portal Not Sufficient - Matter Remanded for Violation of Section 169.

109. HC-Order Passed Without Considering Reply - Matter Remanded.

110. HC- Department was Directed to Invoke Section 76 for Non remittance of GST by Supplier .

111. HC-ITC Reversal Verified - Demand Notice Set Aside.

112. HC- Restoration of GST Registration Permitted on Compliance.

113. HC-No Interference in Order Passed After Due Process .

114. HC-Adjudication Without Hearing Set Aside for Re-Adjudication

115. HC-Improper Service of Notice Leads to Remand.

116.HC-Limitation Extension Without GST Council's Nod Held Ultra Vires.

117. HC-Order Set Aside for Denial of Hearing Despite Sufficient Time.

118. HC-Writ Dismissed for Suppression of Facts and Need for Factual Inquiry.

119. HC-Cancellation Order Set Aside for Diverging from SCN Grounds.

120. HC-Non-Response to Notice Requires Alternative Service Before Order.

121. HC-Demand Order Quashed for Non-Consideration of Assessee's Reply.

122. HC-Excess stock found - Section 73 or 74 applies, not Section 130.

123. HC-Assessment order quashed as adjournment for personal hearing was wrongly denied.

124. HC-Writ Dismissed as Alternate Remedy Available.

125. HC-Assessment Without Proper Service and Hearing Set Aside.

126. HC-Officer Must Explore Alternative Notice Modes if No Portal Response.

127. HC-Adjudication Order Set Aside for Violation of Natural Justice.

128. HC-Penalty Under Section 129 Invalidated for Lack of Mens Rea and Technical Lapse.

129. ARR- Hiring of Goods Carriage to GTA Attracts Nil Rate of GST.

130. HC-No Wrongful ITC Availment for Utilizing IGST Credit Under CGST OR SGST Heads.

131. HC-Failure to Serve SCN through Prescribed Modes - GST Order Remanded.

132. HC-No Interest Liability if GST Paid to Cash Ledger Before Due Date.

133. HC-GST Order Set Aside Due to Denial of Personal Hearing.

134. HC-Mechanical Dismissal of GST Appeal Held Unsustainable.

135.HC-Delay in Filing Revocation Application Condoned as Assessee Agrees to Pay All Dues.

136. HC-Failure to Follow Section 169 Prescribed Modes Before Ex-Parte GST Order - Matter Remanded.

137. HC-Matter Remanded as Rectification Application Rejected Without Proper Hearing.

138. HC-Adjudication Order Under Section 73 Set Aside for Non-Consideration of Assessee's Objections

139. HC-Writ Petition Not Maintainable Despite Denial of Cross-Examination.

140. HC-Natural Justice Violated-Bank Account Attached Without Notice.

141. HC-Assessee Unaware of SCN Uploaded on GST Portal - Matter Remanded.

142. HC-Deliberate Evasion via False E-Way Bill Declaration Validates Detention.

143. HC-Mismatch in GSTR-3B and GSTR-2A - Matter Remanded for Reconsideration.

144. HC-Trading Gift Vouchers Not Liable to GST.

145. HC-19-Day Delay in GST Appeal Condoned.

146. HC-No GST Penalty for Missing Transporter's Name in E-Way Bill.

147. HC-GST Appeal Delay Can Be Condoned Beyond Section 107(4) Limit.

148. HC-ITC Mismatch - Remand Due to Lack of Personal Hearing.

149.HC-GST Demand on Excess ITC in GSTR-2A vs. GSTR-3B Held Untenable.

150. HC-Madras HC Sets Aside GST Order Due to Consultant's Error - Fresh Hearing Allowed.

151. HC-Revocation of GST Registration Cancellation Permitted on Payment of Cost.

152. HC-challeging the non supply of Audit Report, Writ not maintainable.

153. HC-Assessment Order Treated as Show Cause Notice.

154. HC-Order Reiterating SCN Allegations Without Analysis Held Invalid.

155. HC-Improper Consideration of Reply # Denial of Hearing - Remedy Lies in AppeaI, not Writ.

156. HC-Order under Section 74 Quashed for Not Granting Personal Hearing.

157. HC-Penalty under Section 129 Not Sustainable for Misclassification of Goods.

158. HC-Summary of SCN or Order cannot replace proper issuance of SCN and Order under Section 73.

159. Impact of GST Rate Reduction or Exemption on Input Tax Credit (ITC) - Effective 22.09.2025.

160.HC-Demand Order Set Aside for Non-Issuance of SCN under Rule 142(1A).

161. HC-Proceedings under Section 74 Unsustainable in Absence of Fraud; Demand to be Treated under Section 73.

162. HC-Extension of Time for GST Notices under Section 73 Held Ultra Vires.

163.HC-No Coercive Action under Section 74 Where Tax with Interest Paid Pre-SCN.

164. HC-SCN Cannot Club Multiple Financial Years under Section 73.

165. HC-Refund Limitation under Section 77 Starts from Date of Correct IGST Payment, Not Original Wrong CGST or SGST Payment

166. HC-Interest under Section 56 on Delayed GST Refund is Automatic after 60 Days

167. HC-Summary in Form GST DRC-01 Cannot Replace Proper SCN under Section 73.

168. HC-Adjudication Order Without Granting Requested Personal Hearing Violates Principles of Natural Justice.

169. HC-Order Without Digital Signature or Hearing After SCN Summary Violates Rule 26, Section 75, and Natural Justice.

170. HC-Appellate Order Without Reasons is Unsustainable under Section 107 CGST Act

171. HC-GST demand quashed for failure to grant hearing before adverse order.

172. HC-Limitation for GST appeal deferred until GSTAT becomes functional.

173. HC- Extended due date compliance saves assessee from earlier adverse action.

174. HC- No DRC-01A issued — Sec. 73 OR 74 order quashed, matter remanded.

175. HC-Harsh order without granting time to reply held unsustainable.

176. HC-Dropping of Scrutiny under Sec. 61 does not Bar Sec. 74 Proceedings in Case of Fraud.

177. HC-Ex Parte GST Assessment Set Aside for Lack of Proper Notice & Hearing.

178. HC-Writ Petition Not Maintainable When Appeal Remedy Exists.

179. HC-No Double GST on Landowner under Joint Development Agreement.

180.HC-Limitation Period Starts from Next Day of Extended Due Date of Annual Return.

181. SC-Parallel GST Proceedings Allowed if Based on Different Issues.

182. HC-Orders GST Cancellation Application to Be Decided Within 30 Days.

183. SC-Renewal of provisional attachment after one year not valid.

184. HC-No Waiver of Pre-Deposit in GST Appeals Involving Fake Invoices.

185. HC-Delayed GST Refunds Attract 6% or 9% Interest.

186.HC-Justice prevails over technicalities.

187. HC-ITC Denied for Non-Payment to Suppliers Within 180 Days.

188. HC-Order Without Hearing Invalid – Fresh Hearing Directed.

189.HC-Assessment Without Rule 142(1A) Intimation Invalid.

190. HC-Period for Refund Starts from Date of Rectification, Not Original Wrong Payment.

191. HC-Period for Refund Starts from Date of Rectification, Not Original Wrong Payment.

192. GSTAT (Delhi) -Distributor Liable to Pass on Benefit of GST Rate Reduction – Cannot Shift Responsibility to Manufacture

193. HC-No ITC on Coal Cess for Township Electricity.

194. HC-Order Without Personal Hearing Invalid Under Sec. 75.

195. HC-Summary in DRC-01 Not a Valid SCN for Demand Proceedings.

196. SC-Telecom Towers Are Movable, ITC Allowed.

197. HC-Penalty Without Hearing Violates Natural Justice.

198. HC-Penalty Set Aside Where No Proper Hearing Given.

199.HC-No Penalty Under Sec. 125 When SCN Complied With.

200. HC-Ex Parte Penalty Without Hearing Invalid; Sec. 125 Penalty Not Over Late Fees.

201. HC-No Double Punishment- Late Fee or Penalty, Not Both.

202. HC-Retrospective GST Registration Cancellation Held Untenable.

203. HC-Denial of Cross-Examination Violates Natural Justice under GST.

204. HC-Improper Consideration of Reply ≠ Denial of Hearing – Remedy Lies in Appeal, not Writ.

205. HC-Non-Supply of Verification Report Vitiates Order.

206. HC-Refund-Adjustment Allowed for Forced Deposit.

207. HC-Best Judgment Assessment Deemed Withdrawn.

208. HC- Composite SCN Across Years Void.

209. HC- Order Without Proper Hearing Set Aside.

210. HC- Section 74 Limitation Cannot Replace Section 73.

211. HC-Direction to File Revision Petition – ITC Mismatch Dispute.

212. HC-No demand can go beyond the four corners of the show cause notice.

213.HC-Pre-SCN consultation is not an empty formality – it must be meaningful.

214. HC-GST penalties cannot be imposed casually – they require solid legal and evidentiary backing.

215. HC-Authorities cannot spring surprises – orders must match SCN grounds.

216. HC-Proceedings on Deceased = Nullity.

217. HC-Rejection of Appeal Due to Delay Quashed; Limitation Act's Applicability Affirmed.

218.HC-Delhi HC issues notice to Revenue; writ maintainable despite alternate remedy in refund dispute.

219. HC set-aside order as irrelevant reply was filed by assessee due to ill advice of consultant-1.

220. HC-Authority has power to specify penalty under section 129(3) only after evaluating goods.

221. HC-GST demand based on portal notice after cancellation of registration set aside.

222. HC-Demand order set aside as hearing fixed before reply due date; fresh notice to be issued.

223. HC-Denial of cross-examination of witnesses amounts to violation of natural justice.

234. HC-Order Set Aside Where SCN Reply Missed Due to Genuine Hardship.

235. GSTAT (Delhi) -Subway Franchisee Guilty of Profiteering for Not Passing GST Rate Cut from 18% to 5%.

236. HC-Revisional Authority Cannot Go Beyond SCN.

237. SC-Upholds HC Order Allowing Conditional Release of Bank Account Attachment under GST.

238. HC-GST Twist in Coal Tender- Court Favors Fair Play.

239. HC-No RTI Route to GST Returns- Court Upholds Confidentiality.

240. HC-No Hearing, No Justice- Ex Parte GST Order Quashed.

241. HC-Wrong Address, Wrong Justice- GST Notice Held Invalid.

242. HC-Right to Copies of Seized Electronic Records After Data Cloning.

243. HC- Rectification Application Must Be Decided Before Adjudication.

244. HC-Penalty Must Match the Right Clause.

245. HC-Bail deposit made through ECL treated as valid compliance of bail condition.

246. HC-Bail granted as investigation completed against applicant, and pendency against co-accused not a ground to deny liberty.

247. HC-Cess on Tobacco Must Be Based on Transaction Value, Not MRP.

248. HC-Time Spent on Rectification to Be Excluded for Appeal Limitation.

249. HC-Excess Stock Found in Survey—Proceedings Must Be Under Sections 73 or 74, Not Section 130.

250. HC-Demand Order Exceeding Amount Proposed in Show Cause Notice Held Unsustainable and Remanded for Fresh Adjudication.

251. HC-Refund of GST Paid on Exempt Residential Rent Not Time-Barred, as Tax Collected Without Authority of Law.

252. HC-Parallel GST Proceedings by Different Authorities for Same Period and Issue Held Invalid; Actions Quashed to Prevent Conflicting Outcomes.

253. HC-Assessment Without Mandatory Pre-SCN Intimation Held Invalid; Matter Remanded for Fresh Adjudication.

254. HC-Use of Single E-Way Bill for Multiple Invoices a Technical Lapse; Detention Order Quashed.

255. AAR-Supply of medicines to out-patients not part of composite health care service.

256. HC-ITC on coal used for electricity supplied to staff township not eligible.

257. HC-GST on DDA’s retrospective conversion-charge demand held prima facie invalid.

258. HC-Refund cannot be delayed when no deficiency memo is issued in time.

259. HC-No writ relief when assessee ignores SCN hearings; remedy lies in appeal under section 107.

260. HC-SCN Issued Beyond Limitation and Wrong Address—Held Invalid.

261. HC-GSTN to block premature personal-hearing dates; taxpayer’s grievance resolved.

262. HC-Cancellation of GST Registration Set Aside for Denial of Proper Opportunity.

263. HC-Bail Granted in Fake Invoicing Case as Evidence Was Documentary & No Risk of Tampering.

264. HC-Matter Remitted Where Wrong Provision (Sec. 74 Instead of Sec. 73) Invoked for Non-Fraud Demand.

265. HC-SCNs Under Section 74 Quashed for Lack of Allegation of Fraud or Suppression.

266. HC-Retrospective cancellation invalid when SCN did not propose it.

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