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Recent Case Laws with Summary:
Gauhati High Court Upholds Validity of Second FIR in Lottery Scam Case, Dismisses Quash Petition by Atul Bokriya and Others
Andhra Pradesh High Court Dismisses GST Writ Petition, Affirms Availability of Statutory Appeal Remedy
Andhra Pradesh High Court Sets Aside GST Appellate Order Dismissing Manual Appeal on Technical Grounds
Madras High Court Directs Issuance of Form GST DRC-07 to Enable Appeal Against GST Penalty Order
Bombay High Court Holds Assignment of Leasehold Rights Not Liable to GST Under Maharashtra GST Act, 2017
Bombay High Court Quashes Provisional Attachment of Bajaj International Realty’s Bank Accounts Under MGST Act, Orders Fresh Hearing
Director General of Anti-Profiteering (DGAP) Vs. Paarth Infrabuild Pvt. Ltd. – GSTAT Principal Bench
The absence of a prescribed methodology for computing the profiteering amount does not render the provisions of Section 171 of the CGST Act, 2017 unenforceable | There is no time limit fixed for the calculation of the profiteered amount | The pendency of the case challenging the constitutional validity of Section 171 before the Supreme Court by itself will not in the absence of the order of Stay would anyway affect the jurisdiction of the GSTAT to decide the case of alleged profiteering – Director General of Anti-Profiteering (DGAP) Vs. Shree Sai Kripa Marketing – GSTAT Principal Bench
Director General of Anti-Profiteering (DGAP) Vs. Nahar Homes LLP – GSTAT Principal Bench
The time limit of six months prescribed under Rule 133 of CGST Rules is directory in nature | Since the provisions of Section 171(3A) of the CGST Act for imposition of penalty have come into force w.e.f. 01.01.2020 whereas the period of investigation 01.07.2017 to 30.09.2019, hence the penalty prescribed under the above Section cannot be imposed retrospectively – Director General of Anti-Profiteering (DGAP) Vs. A J Enterprises – GSTAT Principal Bench
Appointment of Nodal Officer in respect of section 14A(3) of IGST Act 2017
During scrutiny of GSTAT appeal documents, defects not affecting the merit of the case shall not be raised, for an initial period of 06 months | Documents generated digitally through GSTN System are not required to be certified | GSTAT Order dated 20.01.2026
Dispensation of Staggered Filing in GSTAT Appeal – GSTAT Order
Assigning Proper Officer u/s 74A, Section 75(2) and Section 122 of the CGST Act, 2017 – Circular No. 254/11/2025-GST dated 27.10.2025
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Decoding GST Case Laws
25 GST Acts Amendments, 2500+ Amendments in Rules, 500+ Notifications, 300 Circulars and 500 other
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