Snapshot-10-One Pager Snapshot of Round up of Latest GST Cases

S.No

Section

Case Subject

Case

Held

Cases Referred

1

Section 107,
Section 29
and Section
30

Entertaining writ
petition beyond
limitation period and
Revocation of
Cancellation of
Registration

Kaelasben Maganbhai
Makavana v. State of
Gujarat [2023] 150
taxmann.com 100 (Gujarat)

- When the appeal of the petitioner against the cancellation of the GST registration was
barred by limitation, by invoking the writ jurisdiction it would not be permissible for the
petitioner to get away from the bar of limitation from the back door.
- Notification No. 03/2023-Central Tax Dated 31st March 2023 has opened a window for
the defaulting dealers who could now file return and pay the tax. In this view, it will be
possible for the petitioner to seek prayer for revocation of the registration by taking
advantage of the provisions of the notification.

-

2

Section 107
and Section
112

Entertaining writ
petition beyond
limitation period and
Non-Constitution of
Appellate Tribunal

Pratap Kumar Pradhan v.
Commissioner of Central
Tax & Goods and
Services Tax [2023] 150
taxmann.com 101 (Orissa)

- When the appeal of the petitioner against the cancellation of the GST registration was
barred by limitation, by invoking the writ jurisdiction it would not be permissible for the
petitioner to get away from the bar of limitation from the back door.
- Notification No. 03/2023-Central Tax Dated 31st March 2023 has opened a window for
the defaulting dealers who could now file return and pay the tax. In this view, it will be
possible for the petitioner to seek prayer for revocation of the registration by taking
advantage of the provisions of the notification.

-

3

Section 129

-Detention of Goods on
valuation and
identification of owner
in case goods are
accompanied with
invoice in the
movement

S.K. Trading Co. v.
Additional Commissioner
Grade 2 (Appeal) [2023]
150 taxmann.com 102
(Allahabad

-The High Court held that value of the supply of goods is clear from the transaction value
as indicated in the tax invoice which is on record and there being nothing on record to
demonstrate that the said tax invoice was not acceptable to the respondents for any
reason, therefore in view of Explanation 2, Rule 138 read with Section 15(1), the
transaction value was the value which is indicated in the invoice.
-The High Court directed to release the goods holding that petitioner be treated as the
owner of the goods. It relied upon the decision in the matter of Margo Brush India and
Others v. State of U.P. & Anr, whereby it was held that if goods are accompanied with
invoices, then consignor/consignee should be deemed to be the owner.

-M/s Riya Traders v.
State of U.P. & Ors.;
Writ Tax No.28 of 2023
decided on 17.01.2023
-M/s Margo Brush
India and Others v.
State of U.P. & Anr.;
Writ Tax No.1580 of
2022 decided on
16.01.2023.