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15 clusters · 11 sources · 56 days · First seen · Last updated
Indian judicial rulings on CGST Act implementation
Overview
Indian judicial authorities and the Goods and Services Tax Appellate Tribunal (GSTAT) continue to issue rulings regarding the application of the Central Goods and Services Tax (CGST) Act. The Supreme Court previously clarified that tax departments cannot invoke the extended limitation period under Section 74 based solely on terms like “fraud” or “wilful misstatement”, noting that show-cause notices must disclose specific material facts. Recent rulings have focused on procedural limitations, Input Tax Credit (ITC) eligibility, and arrest protocols. Expanding on procedural matters, the Delhi High Court ruled that the dates on electronic forms DRC-01 and DRC-07 do not determine the limitation period under the CGST Act, 2017, as these forms are consequential to substantive show-cause notices and adjudication orders. Regarding amnesty, the Gujarat High Court ruled that authorities cannot deny benefits under Section 128A if payments were previously adjusted through Form GST DRC-03A, even if clerical errors occurred. The Karnataka High Court held that appellate orders must include reasoned findings under Section 107(12) and cannot be dismissed solely for non-appearance. GSTAT has issued several decisions on ITC. The Thiruvananthapuram Bench accepted an ITC claim despite GSTR-2A mismatches caused by suppliers incorrectly reporting B2B transactions as B2C, provided tax payments were verified. The Hyderabad Bench ruled that the absence of a Chartered Accountant certificate cannot be the sole ground to deny ITC. Additionally, the Delhi Bench of the GSTAT determined a refund claim was within the legal limitation period due to COVID-19 related extensions. In a recent ruling regarding enforcement, the Punjab and Haryana High Court held that arrests under Section 69 of the CGST Act are illegal if the mandatory “reasons to believe” are recorded by an investigating officer instead of the Commissioner.
Entities
Goods and Services Tax Appellate Tribunal · Delhi High Court · Supreme Court of India · Gujarat High Court · India
Timeline
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[POLITICS] 3 sourcesPunjab and Haryana High Court rules on GST arrest procedures
The Punjab and Haryana High Court ruled that GST arrests are illegal if the Commissioner fails to independently record the mandatory “reasons to believe” required by law.
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[POLITICS] 2 sourcesDelhi High Court issues rulings on GST limitation and social media grievance procedures
The Delhi High Court ruled that electronic GST summaries do not control statutory limitation periods and directed that grievance committees must not dismiss appeals due to lack of intermediary response.
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[BUSINESS] 2 sourcesGSTAT issues conflicting rulings on GST Input Tax Credit denials
GSTAT benches have issued contrasting rulings on GST Input Tax Credit: Lucknow upheld a denial due to vehicle and supplier discrepancies, while Agra protected a bona fide buyer from a non-existent supplier.
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[BUSINESS] 2 sourcesIndia: Various legal rulings and investigations regarding GST compliance
Indian authorities and courts are addressing various GST issues, including tribunal rulings on e-way bill penalties and an investigation into a Rs. 5.34-crore alleged ITC fraud in Assam.
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[BUSINESS] 4 sourcesIndia GST Tribunal issues several rulings on Input Tax Credit
India's GST Appellate Tribunal has issued multiple rulings clarifying that ineligible ITC does not equate to fraud and allowing credit for showroom interiors and dealer demo vehicles.
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[BUSINESS] 3 sourcesIndian High Courts issue rulings on GST law and procedural limitations
The Calcutta High Court quashed GST penalty orders passed beyond statutory deadlines, while legal debates continue regarding the impact of Supreme Court rulings on finalized High Court GST decisions.
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[BUSINESS] 2 sourcesIndian tax tribunals issue rulings on GST classification and credit declarations
Indian tax tribunals ruled that joint development labels do not automatically establish taxable construction services and that incorrect transitional credit declarations require proof of deliberate tax evasion.
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[BUSINESS] 2 sourcesGujarat High Court rules on GST confiscation and appeal procedures
The Gujarat High Court ruled on GST confiscation procedures, emphasizing that taxpayers must follow statutory appeals and that confiscation requires established intent to evade tax.
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[BUSINESS] 3 sourcesDelhi High Court rules on GST Input Tax Credit and supplier defaults
The Delhi High Court ruled that supplier tax defaults or registration cancellations alone cannot justify denying Input Tax Credit to a purchaser without specific evidence of fraud or intent to evade tax.
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[BUSINESS] 2 sourcesPunjab and Haryana High Court rules on GST tax credit and audit procedures
The Punjab and Haryana High Court has issued rulings regarding GST input tax credit liabilities and procedural fairness in tax audits, emphasizing that supplier defaults require careful adjudication.
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[BUSINESS] 2 sourcesIndian courts issue rulings on GST Input Tax Credit eligibility
Indian courts and tax authorities have issued several rulings clarifying GST Input Tax Credit (ITC) eligibility, covering topics from leasehold rights and land surveys to supplier-side tax defaults.
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[BUSINESS] 2 sourcesIndia CGST Act: Legal rulings clarify service of orders and appeal procedures
Indian courts and the GSTAT have clarified CGST Act procedures, ruling that portal uploads may not constitute legal service and that tribunal appeals require a prior order from the First Appellate Authority.
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[BUSINESS] 2 sourcesIndian High Courts issue rulings on GST credit and tax appeals
Indian High Courts have provided key guidance on GST, with the Madras High Court ruling on ITC for leased properties and the Telangana High Court allowing tax pre-deposits from attached bank accounts.
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[BUSINESS] 5 sourcesDelhi High Court rules on CGST Section 107 pre-deposit laws
The Delhi High Court ruled that amended Section 107 pre-deposit requirements for CGST appeals do not apply to proceedings initiated before October 1, 2025.
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[BUSINESS] 2 sourcesIndian courts clarify Section 74 CGST Act requirements
Indian courts and the GSTAT have clarified that Section 74 of the CGST Act requires specific factual disclosure of fraud or suppression to be valid, rather than mere statutory terminology.
Sources
amlegals.com · caclubindia.com · deccanchronicle.com · desitalkchicago.com · disabledperson.com · liveLaw.in · newsable.asianetnews.com · sentinelassam.com · taxguru.in · taxscan.in · thecsrjournal.in
This summary has been updated 17 times: see revision history