The goal of this article is to cover all recent GST case laws 2023. All latest high court judgement on gst and all latest supreme court judgments on gst issued in February 2023 have been covered in this article. All latest GST case laws of February 2023 in this article have been classified by name, date, judge, counsel, GST Topic, GST section, etc. In addition, a PDF of the GST case law is provided with the case law so that the user can download it for further study.
GST Case law on Fake ITC | Recent GST Case Laws 2023
Delhi High court orders to dismissed the bail application
| High Court : Delhi High Court Judgement 2023 |
| Name of case : DGGI VS Sakil Saifi |
| Date of Judgment : 03-02-2023 |
| Appeal No : DGGI/GZU/GR.D/INV/348/2022-23 |
| Judges : Snigdha Sarvaria |
| Counsel Name : Mr. A.K. Babbar , Mr. Surender Kumar |
| Fact of the Case: The applicant/accused was the Prop. of M/s National Enterprises, whose GSTIN had been cancelled. The applicant/accused was taken into custody on January 4, 2023, from his office and taken to the DGGI office in Gurugram. There, he was given a summons dated January 4, 2023, that had contradictory information about when it was due and what it said. On January 4, 2023, he was officially arrested. The department is against the bail application because the person asking for bail has admitted to setting up the fake ITC fraud, which involved five fake companies that sent goods-less invoices and passed on fraudulent GST input tax credit worth Rs.24 crores. The accused has done something very wrong and has cheated the government out of a lot of money in taxes. |
| Held by court : Because there is no justification for granting bail, the accused’s request is denied. |
| In favor of : Revenue |
| Topic of GST : Fake ITC |
| Section of GST: Section 132 (1) (b) & (c) of CGST Act,2017 |
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GST Case law on GSTR-1 | Recent GST Case Laws 2023
Recent GST Case Laws 2023
High court allows assesse to rectify GSTR-1 in order to avail ITC
| High Court : Orissa High Court judgement on GST 2023 |
| Name of case : M/S M/s. Y. B. Constructions Pvt. Ltd Vs Union of India and others |
| Date of Judgment : 22-02-2023 |
| Appeal No : Writ petition No 12232 of 2021 |
| Judges : M. S . Raman |
| Counsel Name : Ms. K. R. choudhury |
| Fact of the Case: Petitioner requires permission from the court to rectify the GST Return filed for the periods 2017-18 and 2018-19 i.e. on 16th October 2017, 25th November 2017, 30th January 2018 and 30th March, 2019 in FormB2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit by the principal contractor. The fact remains that by permitting the Petitioner to rectify the above error, there will be no loss whatsoever caused to the Opposite Parties. It is not as if that there will be any escapement of tax. This is only about the ITC benefit which in any event has to be given to the Petitioner. On the contrary, if it is not permitted, then the Petitioner will unnecessarily be prejudiced. |
| Held by court : Court accepted the plea of the petitioner and directed the petitioner in that case should permitted to file the corrected form.Court permits the Petitioner to resubmit the corrected GSTR-1 for the aforementioned periods and to enable the Petitioner to do so, a direction is issued to the Opposite Parties to receive it manually. Once the corrected Forms are received manually, the Department will facilitate the uploading of those details in the web portal. The directions be carried out within a period of four weeks. |
| In favor of : Assesse |
| Topic of GST : Rectification of GSTR-1 to avail ITC |
| Section of GST: NA |
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GST Case law on opportunity of hearing| Recent GST Case Laws 2023
gst opportunity of hearing case law
Allahabad high court orders to provide opportunity of hearing to establish principal of natural justice
| High Court : Allahabad high court judgement on GST 2023 |
| Name of case : M/S Mohan Agencies vs State Of U.P. And Another |
| Date of Judgment : 13-02-2023 |
| Appeal No : WRIT TAX No. – 58 of 2023 |
| Judges : Pritinker Diwaker, Saumitra Dayal Singh,J. |
| Counsel Name : Vishwjit |
| Fact of the Case: M/s Mohan Agencies has filed this petition to challenge the order dated October 21, 2022 issued by the Revenue Department for the tax period July 2017, through March 2018, whereby the demand in excess of INR 10 crores was raised against the Petitioner, on the grounds that the SCN dated May 13, 2022, which was issued to the Petitioner seeking reply, was issued without providing the opportunity for a personal hearing. The Petitioner had checked the box for “No” against the option for a personal hearing in the reply to the SCN on September 14, 2022, which was submitted via online method, the Respondent said, denying the Petitioner the right to be heard. |
| Held by court : section 75(4) says “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” Even otherwise in the context of an assessment order creating heavy civil liability, observing such minimal opportunity of hearing is a must. Principle of natural justice would commend to this Court to bind the authorities to always ensure to provide such opportunity of hearing. It has to be ensured that such opportunity is granted in real terms. Here, we note, the impugned order itself has been passed on 21.10.2022, while reply to the show-cause-notice had been entertained on 14.09.2022. The stand of the assesse may remain unclear unless minimal opportunity of hearing is first granted. Only thereafter, the explanation furnished may be rejected and demand created. Not only such opportunity would ensure observance of rules of natural of justice but it would allow the authority to pass appropriate and reasoned order as may serve the interest of justice and allow a better appreciation to arise at the next/appeal stage, if required |
| In favor of : Assesse |
| Topic of GST : General provisions relating to determination of tax- Hearing |
| Section of GST: Section 75(4) of CGST Act,2017 |
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GST Case law on Cancellation of GST registration| Recent GST Case Laws 2023
Gujarat High court says the order issued for cancellation of GST registration is not only non-speaking but cryptic in nature.
recent gst judgment | Recent GST Case Laws 2023
| High Court : Gujarat high court judgement on GST 2023 |
| Name of case : Gigamade Machineries Private Limited Vs State of Gujarat |
| Date of Judgment : 10-02-2023 |
| Appeal No : R/Special Civil application No. 17599 of 2022 |
| Judges : Sonia Gokani , Sandeep N Bhatt |
| Counsel Name : MR Maulik Nanavati |
| Fact of the Case: Show cause notice issued for Tax payer found non-functioning / non existing at the principal place of business. the petitioner has specifically stated that the notice does not give any reasons for initiating process of cancellation of GST registration of the petitioner and has been issued by a person who is not authorized in law to initiate process for cancellation of registration. |
| Held by court : show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a non speaking order. The authority ought to have followed the principles of natural justice, which has not been done in the present case. Not only the order is non speaking but cryptic in nature and the reason of cancellation not decipherable therefrom. In such circumstances, the principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences. We, therefore, quash and set aside the show cause notice dated 09.05.2022 as well as the consequential order dated 04.06.2022. It would be open for the competent Authority to issue fresh notice for cancellation of registration, in accordance with law. |
| In favor of : Assesse |
| Topic of GST : Cancellation of GST registration |
| Section of GST: Section 29 of CGST Act,2017 Rule 22 (1) CGST Rules,2017 |
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GST Case law on Restoration of GST registration| Recent GST Case Laws 2023
Bombay High Court says for restoration of GST registration, it is not the object of GST law to curtail right of petitioner to continue business and to contribute to the state’s revenue
GST Case law related to Restoration of GST Registration
| High Court : Bombay high court judgement on GST 2023 |
| Name of case : Rohit Enterprises Vs The Commissioner state GST Bhawan |
| Date of Judgment : 16-02-2023 |
| Appeal No : Writ Petition No. 11833 OF 2022 |
| Judges : S. G. CHAPALGAONKAR, J. MANGESH S. PATIL, J |
| Counsel Name : Mr. Alok Sharma |
| Fact of the Case: : Rohit Enterprises is a privately owned company that does work with metal. The petitioner said that it had an angioplasty and that the company’s finances were hurt by the pandemic, so it couldn’t file the GST returns for August 2021. The Revenue Department sent a notice to the Petitioner on February 28, 2022, under Section 29(2) of the CGST Act. The notice asked the Petitioner to explain why their GST registration shouldn’t be cancelled. On March 3, 2022, the Petitioner answered the Impugned Notice with financial issues. The Respondent issued an Impugned Order on March 14, 2022, cancelling the Petitioner’s GST Registration effective August 21, 2022. Petitioner’s GST Registration revocation application was denied on May 17, 2022. Consequently, the Petitioner appealed the GST registration cancellation, but it was refused since it was filed after the necessary period under Section 107 of the CGST Act. |
| Held by court : Petition allowed with following:- 1. The order dated 28-02-2022 suspending the GST registration, the order dated 14-03-2022 cancelling GST registration of the petitioner passed by the State Tax Officer and the order dated 21-10-2022 passed by the Dy. Commissioner of Tax, Aurangabad (Appeal) No. DC/APP/E-001/ABAD/GST/323/2022-2023 are quashed and set aside. 2. We hold and declare that the registration No.27AHQPD2485F1Z7 in the name of the petitioner is valid, from 28-02-2022 onwards subject to the condition that the petitioner files up to date GST returns and deposits entire pending dues along with applicable interest, penalty, late fees in terms of Rule 23 (1) of MAST Rules, 2017. 3. The Rule is made absolute in above terms. |
| In favor of : Assesse |
| Topic of GST : Restoration of GST registration |
| Section of GST: Section 29 & Rule 23(1) of CGST Rules,2017 |
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GST Case law on Refund | Recent GST Case Laws 2023
Delhi High Court direct to respondents to disburse the amount of refund
| High Court : Delhi high court judgement on GST 2023 |
| Name of case : M/S Mahajan fabrics Pvt Limited Vs Commissioner CGST & ORS |
| Date of Judgment : 06-02-2023 |
| Appeal No : W.P.(C) 6727/2022 |
| Judges : Mr. Vibhu Bakhru, Mr. Amit Mahajan |
| Counsel Name : Mr. R. S. Yadav and Mr. Abhishek Jaju |
| Fact of the Case: : M/s. Mahajan Fabrics Pvt. Ltd. filed a refund claim for INR 22,32,502 under Section 54 of the Central Goods and Services Act, 2017 read with Rule 89 of the CGST Regulations. The O.I.O. allowed the refund claim. However, a review order dated March 15, 2020 issued by the Revenue Department stated that the vehicle numbers mentioned in two out of 126 invoices issued by M/s. Artex Overseas Pvt. Ltd. were not reflected on the e-vahan portal and the claim for tax refund was dubious and inadmissible. The Respondent appealed, and the Appellate Authority found that the invoiced automobiles were registered on the e-vahan system. The appeal was approved on December 30, 2021 (“the Impugned Order”) because the Petitioner had not supplied specifics of additional vehicles for the remaining invoices.This complaint was filed. . Once a doubt is raised, the Petitioner must file all essential details. |
| Held by court : Court held that Having established that the foundation of the Revenue’s appeal is flawed, the petitioner was not required to do anything more. The Appellate Authority did not find any flaw in the details as furnished by the petitioner. There is neither any tangible reason to doubt the particulars, as stated in the invoices, nor any finding that the same are untrue. The respondents are directed to disburse the amount of refund sanctioned by the Assistant Commissioner in terms of the Order-in-Original dated 12.09.2019. |
| In favor of : Assesse |
| Topic of GST : Refund |
| Section of GST: Section 54 and Section 16 of CGST Act,2017 |
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GST Case law on IGST refund | Recent GST Case Laws 2023
Gujarat High Court says that the Revenue Department cannot withheld the IGST refund on the grounds that the assesse had been marked as “risky exporters”.
| High Court : Gujarat high court judgement on GST 2023 |
| Name of case : M/s Choksi Exports Vs Union of India |
| Date of Judgment : 03-02-2023 |
| Appeal No : R/Special Civil Application No. 23798 of 2022 |
| Judges : Sonia Gokani, Sandeep N Bhatt |
| Counsel Name : Mr. Avinash Poddar |
| Fact of the Case: M/s Choksi Exports is a partnership that manufactures and exports organic pigments. The Revenue Department has labelled the Petitioner as a “Risky Exporter,” and the refund of IGST amounting to INR 14,80,27,927.67/- has been withheld. In addition, the Petitioner has submitted all the relevant information as prescribed under Circular No.131/1/2020-GST dated January 23, 2020, via email dated January 17, 2022, and other compliance has been met. Afterwards, the Petitioner filed a grievance via a grievance application dated 16 June 2022. The Respondent is required to issue the refund of 90% of the amount claimed by the registered person within 7 days of the date of the refund application, according to the Petitioner, who claims that the refund of IGST has been unlawfully withheld. This is in violation of Section 54(6) of the CGST Act read with Rule 91(1) of the Central Goods and Services Tax Rules, 2017. Additionally, the petitioner had previously exported a variety of items and had been properly reimbursed for the IGST on those shipments. Yet, due to the pending status of the fund, the Petitioner has incurred a loss of INR 11,00,000/- and is on the verge of ceasing operations. |
| Held by court : When an assesse has not been prosecuted under the Central Goods and Service Tax Act, 2017and has also reversed the Input Tax Credit towards the goods purchased from a risky supplier, the Revenue Department cannot withhold the refund on the grounds that the assesse had been marked as “risky exporters.” The reason for this is that the Revenue Department cannot withhold the refund on the grounds that the assesse had been labelled as “risky exporters issued a directive to the Department of Revenue requesting that the Integrated Goods and Service Tax refund be issued to the assesse within the next three weeks. |
| In favor of : Assesse |
| Topic of GST : Refund for IGST |
| Section of GST: Section 54(6) of CGST Act,2017 & Rule 91(1) of CGST Rules,2017 |
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