5 Five Landmark Judgments on the Most Important issues under GST


5 Five Landmark Judgments on the Most Important issues under GST


Here is a compilation of 5 most important case laws that would be highly relevant while making any submission in response to the GST Notice or appellate proceeding.

1.  Madras High Court in Kavin HP Gas Gramin Vitrak vs The Commissioner of Commercial Tax (24-Nov-2023)

The judgment is on relief from Section 16(4). Not notifying of Form GSTR-2 is clearly a ground to consider the petitioner`s claim of belated returns. Since the GSTR-2 was not notified, which is meant for claiming ITC, hence the petitioner could not claim the ITC within the prescribed time.

It was held that in the absence of any enabling mechanism, the assessee cannot be prejudiced by not granting ITC. The respondents are directed to accept the belated returns and if the returns are otherwise in order and accordance to law, the claim of ITC may be allowed.

2.  Kerala High Court in Chukkath Krishnan Praveen vs State of Kerala (08-Dec-2023):

The petitioner asked for a Writ of mandamus to correct a mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST credit.

High Court directed the department to consider the representation as a rectification application and issue necessary orders.

3.  Andhra Pradesh High Court in Arhaan Ferrous and Non-Ferrous Solutions Pvt Ltd vs Deputy Assistant Commissioner (03-Aug-2023)

This case was related to Section 129 and 130.

Responsibility of purchaser will be limited to the extent of establishing that he bonafidely purchased goods from the seller for valuable consideration by verifying the GST registration available on the official web portal.

4.  Kerala High Court in Divya Agencies vs The State Tax Officer (12-Sep-2023)

Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground to deny the assessee the claim of the input tax credit.

5.  Bombay High Court in Nirakar Ramchandra Pradhan vs Union of India (11-Sep-2023)

The show cause notice cannot be an empty formality. GST Registration cannot be cancelled merely by writing that registration being obtained by means of fraud, willful misstatement or

suppression of facts without providing the supporting evidence.