Recent GST Case Laws 2024|GST Case laws of February 2024

The goal of this article is to cover all recent GST case laws 2024. All latest high court judgement on gst and all latest supreme court judgments on gst issued in February 2024 have been covered in this article. All latest GST case laws of February 2024 in this article have been classified by name, date, judge, counsel, GST concept, 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 Natural Justice | Recent GST Case laws 2024

Madras High Court says the impunged order was to be annulled as Opportunity of personal hearing was not given.

High Court : Madras High Court Judgment 2023
Name of case : Joshikaa Enterprises vs. Assistant Commissioner (ST)
Date of Judgment : 02-02-2024
Appeal No : W.P.NO. 2299 OF 2024 W.M.P. NOS. 2487, 2489 OF 2024
Judges :  SENTHILKUMAR RAMAMOORTHY, J.
Counsel Name : T.C. Prakash 
Fact of the Case: The assessment order was issued on the basis of the assessee’s failure to respond to the show cause notice. The assessee argued that his GST practitioner, whom he had engaged, had been involved in an accident, and thus he was unaware of the intimation, show cause notice, and the subsequent order until he received a call regarding the outstanding amounts. The department maintained that both an intimation and show cause notice had been posted on the GST portal. The assessee contested the department’s order, asserting that he had not been given the chance for a personal hearing.
Held by court : The impugned order was issued due to the assessee’s failure to respond to the show cause notice. Based on the documents on record, it seemed that the assessee was not granted a personal hearing. Consequently, the impugned order was required to be nullified, and the matter was to be sent back for further review.
In favor of : Assessee
Topic of GST : Natural Justice
Section of GST: Section 75 of CGST Act,2017

GST case law on Appeals to appellate authority | Recent GST Case laws 2024

Kerala High court says since there was a specific provision of appeal under section 107,writ petition could not be entertained

High Court : Kerala High Court Judgment 2023
Name of case : Adam Traders vs. Deputy Commissioner
Date of Judgment :01-02-2024
Appeal No : WP(C) NO. 3991 OF 2024
Judges : DINESH KUMAR SINGH, J
Counsel Name : Aji V. Dev, Alan Priyadarshi Dev and S. Sajeevan
Fact of the Case: The appellate authority received appeals regarding the writ petition’s challenge to the rejection by the GST Department of the returns filed in Form GSTR-3B by the assessee for the period April 2017 to March 2018.
Held by court : There exists a specific provision for appeal under Section 107 of the CGST Act, 2017. When exercising jurisdiction under Article 227 of the Constitution of India, the High Court can only assess whether the order lacks jurisdiction, exhibits procedural impropriety, or contains an error apparent on the face of the record. None of the aforementioned conditions were present in the instant case. Consequently, the writ petition was to be rejected.
In favor of : Revenue
Topic of GST : Appellate authority
Section of GST: Section 107 of CGST Act,2017

GST Case law on Penalty | Recent GST Case laws 2024

Allahabad High Court says the Adjudicating Authority should be instructed to grant the assessee an opportunity for a personal hearing.

High Court : Allahabad High Court Judgment 2023
Name of case : K. J. Enterprises vs. State of U.P.
Date of Judgment :01-02-2024
Appeal No : WRIT TAX NO. 1544 OF 2022
Judges : SHEKHAR B. SARAF, J.
Counsel Name : Pranjal Shukla,
Fact of the Case:The petitioner was denied the opportunity for a personal hearing prior to the issuance of the order rejecting the reply to the show cause notice and imposing the penalty. Furthermore, the appeal against said order was also dismissed without affording the opportunity for a personal hearing.
Held by court : Wherever a written request is received from the individual liable for tax or penalty, or if there’s a potential adverse decision against them, the opportunity for a personal hearing should be provided. Even if no such request is received, if there’s a possibility of an adverse decision, the person must still be given the chance for a personal hearing. Any order made without granting this opportunity should be overturned.
In favor of : Assessee
Topic of GST : Penalty
Section of GST: Section 73,74 & 75 of CGST Act,2017

GST Case law on Registration | Recent GST Case laws 2024

Calcutta High court says the Competent Authority was to be directed to reinstate the registration of the assessee

High Court : Calcutta High Court Judgment 2023
Name of case : Sumanta Ghosh vs. State of West Bengal
Date of Judgment :05-02-2024
Appeal No : WPA NO. 2158 OF 2024
Judges : MD. NIZAMUDDIN, J.
Counsel Name : Himangshu Kumar Ray
Fact of the Case: The petitioner stated that following the cancellation of its registration, it had settled all outstanding revenue dues. Additionally, they affirmed their commitment to paying any remaining revenue obligations necessary to reinstate their registration.
Held by court : Based on the arguments presented by both parties, the orders issued by the Adjudicating Authority and the Appellate Authority were deemed invalid. Instead, the relevant authority was instructed to reinstate the assessee’s registration and open the portal for a 30-day period. During this time, the assessee would have 7 working days to settle any indicated revenue dues as required by the said authority.
In favor of : Assessee
Topic of GST : Registration
Section of GST: Section 29 of CGST Act, 2017

GST Case law on Refund | Recent GST Case laws 2023

Madras High Court says instant writ petition was to be disposed of by directing revenue to consider assessee’s request to release blocked ITC in Electronic Credit ledger

High Court : Madras High Court Judgment 2023
Name of case : T.T. Energies vs. Assistant Commissioner (ST)
Date of Judgment :02-02-2024
Appeal No : W.P.NO.2305 OF 2024
Judges : SENTHILKUMAR RAMAMOORTHY, J.
Counsel Name :Ravi Sharma and Ms. Saloni Shital
Fact of the Case: The petitioner-assessee, involved in the trading of iron and steel articles, had their Input Tax Credit (ITC) blocked following an inspection of their supplier’s premises, where the suppliers were found to have obtained registration using fabricated documents. This action of blocking ITC had adversely affected the petitioner, leaving them unable to file returns while availing ITC.
Held by court :In order to verify the authenticity of transactions with the assessee’s suppliers, the assessee was obligated to provide documentation confirming the purchase and receipt of the relevant goods. The instant writ petition was to be resolved by instructing the revenue to review the assessee’s plea for the release of blocked Input Tax Credit (ITC) in the Electronic Credit ledger.
In favor of : Assessee
Topic of GST : Refund
Section of GST: Section 54 of CGST Act,2017

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