Snapshot-14-Snapshot of Latest GST Cases

S.No

Section

Case Subject

Case

Held

Cases Referred

1

73

Ex-Parte
Assessment
order without
following
Principle of
Natural Justice

CICO Patel JV v.
Union of India
[2023] 150
taxmann.com 226
(Patna)

Notwithstanding the statutory remedy, the high court is not precluded from interfering where, ex facie, an opinion is formed that
the order is bad in law on account of following reasons -
(a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to
represent his case;
(b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the
officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the
principles of natural justice, entails civil consequences;
(c) The authorities not to have adjudicated the matter on the attending facts and circumstances.

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2

Para 5 of
Schedule
III and
9406

Whether supply
of Pre-Fabricated
Building is
supply of goods
or supply of
completed
building

Radiant
Enterprises P. Ltd.
v. Joint
Commissioner,
Central Goods and
Services Tax &
Central Excise
(Appeal I) [2023]
150 taxmann.com
225 (Calcutta)

The petitioner contended that since they have purchased a pre-fabricated building, which consisted of factory-made components
or units that are transported and assembled on-site to form complete building, therefore the same shall not be liable to tax by
virtue of Paragraph 5 of Schedule III i.e. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.
Considering the following reasons recorded by the Appellate Authority in holding against the petitioners, the High Court declined
to interfere with the impugned order of the Appellate Authority-
“I find that the appellant has purchased a Prefabricated Building classifiable under GST HSN Code 9406 from M/s. Eveready
Industries Ltd. Now a prefabricated building, informally a prefab, is a building that is manufactured and constructed using
prefabrication. It consists of factory-made components or units that are transported and assembled on-site to form the complete
building. Thus, it is evident from the invoice issued by M/s. Eveready Industries Ltd that they have supplied goods classifiable
under GST HSN Code 9406 to the appellant which is not specified in Section 7(2)(a) of CGST Act, 2017 and probably used
logistic services such as warehousing, flexi-storage by the appellant. Thus, it is evident that M/s. Eveready Industries Ltd have
not provided any Construction services of commercial buildings classifiable under GST service code number 99414. Thus, the
contention of the appellant cannot be sustainable”

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3

Section
83

Issuance of
Fresh
Provisional
Attachment after
completion of
one Year

Madhav Copper
Ltd.
v. State of Gujarat
[2023] 150
taxmann.com 224
(Gujarat)

The petitioner contended that there was no power with the authorities to extend the provisional attachment beyond one year
with a fresh order.
The High Court observed that the proceedings for adjudication have already commenced with issuance of SCN under Section
74, therefore it would be rather a proper course to be adopted to direct the authorities to complete the adjudication proceedings
time-bound. Once the proceedings are over, the rights of the parties shall stand crystallized leaving the order of provisional
attachment to its own fate

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4

Section
29

Cancellation of
Registration from
Retrospective
date wherein
SCN did not
provided any
such fact

Aditya Polymers v.
Commissioner of
Delhi Goods and
Services Tax
[2023] 150
taxmann.com 223
(Delhi)

The High Court observed that the SCN issued to the petitioner did not mention that the proper officer proposed to cancel the
registration with retrospective effect. Thus, the petitioner had no opportunity to address any proposed action of cancellation of
registration ab initio.
The High Court disposed of the petition with the direction that the cancellation of the petitioner's GST registration would take
effect from 11.12.2020 and not from 01.07.2017, since the petitioner submitted that the they would have no objection if the
registration is so cancelled from the date of SCN

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