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: The petitioner argued that they had incorrectly filed their outward supply return for GSTR-1, showing supplies under B2C instead of B2B, which prevented the recipient from availing input tax credit. The department, on the other hand, maintained that the time limit for rectification had already passed. |
| Held by court : In a similar case, the High Court had accepted such a plea and given directions to file the corrected form. Allowing the petitioner to rectify the error would not cause any loss to the department since there is no tax escape. On the other hand, if relief is not granted, the petitioner would be prejudiced. Therefore, the petitioner is permitted to resubmit the corrected GSTR-1 return, and the authorities are directed to receive forms manually and enable uploading in the GST portal. The petition is disposed of. |
| 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: The petitioner argued that despite issuing a show cause notice and requesting a response, the authority chose not to grant a personal hearing and instead marked “NA” in the “Date of personal hearing” column. |
| Held by court : As per the principle of law, it is mandatory for the authority to grant an opportunity of personal hearing to the assessee before passing an adverse order, and the assessee is not required to request such an opportunity. The marking of “NA” against the column of “Date of personal hearing” has no legal significance. A minimal opportunity of hearing is necessary as the order may create a significant civil liability, and the stand of the assessee may not be clear unless a minimal opportunity is provided. Not only would such an opportunity ensure the observance of natural justice, but it would also enable the authority to pass an appropriate order and allow for better appreciation at the appellate stage. The impugned order is set aside, and the matter is remanded to the Adjudicating Authority to issue a fresh notice. |
| 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: The petitioner argued that the show cause notice did not provide any reasons for the cancellation of registration and was only issued on the grounds of non-functioning of the principal place of business. |
| Held by court : The petitioner argued that the show cause notice (SCN) issued for cancelling the registration was based on vague grounds and did not mention the reasons for initiating the cancellation process. The petitioner further contended that the impugned order was also vague and lacked material particulars, and the authority had violated the principles of natural justice by cancelling the registration without proper reasoning and without referring to the contents of the SCN and the petitioner’s response. The court ruled that the SCN and the impugned order should be set aside and the authority should issue a fresh notice for cancellation of registration, with proper reasoning and adherence to the principles of natural justice |
| 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: The petitioner was unable to file returns due to the financial loss caused by the Covid-19 pandemic and also due to a medical emergency, which resulted in the cancellation of their registration. |
| Held by court : Denying the revival of registration to the petitioner would result in a loss of revenue for the State and defeat the ultimate goal of the GST regime. As the petitioner is a small-scale entrepreneur and was unable to carry on production activities without GST registration, which would affect its right to livelihood, the order of cancelling the GST registration must be invalidated. |
| 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: The Commissioner had ordered an appeal to be filed against the original order granting refund, citing that two invoices were not reflected in the e-vahan portal. However, the Appellate Authority found that this was incorrect, as the two vehicles in question were registered on the portal. Despite this, the Authority allowed the Revenue’s case on the basis that the petitioner had not proven that goods had been received, despite providing details of the other vehicles involved in the remaining 124 invoices. |
| Held by court : As per the provisions, the assessee is not obliged to provide details of all vehicles or establish their registration with e-vahan portal for claiming refund. The petitioner had already furnished the required details in their return for claiming refund and, therefore, conditions prescribed in section 16 were satisfied. Hence, the review order passed by the Commissioner to file an appeal against the Order-in-Original was based on an incorrect finding. The Appellate Authority did not find any flaw in the details provided by the petitioner. Since the details in the invoices furnished by the assessee were accepted by the Appellate Authority, Revenue’s appeal was supposed to be rejected outrightly. Therefore, the impugned order of the Appellate Authority was set aside. |
| 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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FAQS
Which case is related to the principle of reasonable opportunity of hearing?
Allahabad High Court case law of M/S Mohan Agencies vs State Of U.P. And Another is related to the principle of reasonable opportunity of hearing
What is high court order on GST refund?
In case of M/S Mahajan fabrics Pvt Limited Vs Commissioner CGST (Delhi High court) court order to disburse the amount of refund
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