GST Case Law Compendium - October 2024 

The GST Case Law Compendium - October 2024 Edition highlights several important judgments and interpretations under the GST framework. Here are some key takeaways:

1. Prosecution under IPC for GST-related offenses: The Tripura High Court ruled that IPC provisions could be invoked for offenses involving GST, provided the offense satisfies IPC requirements. This implies dual liability under GST and IPC, enhancing the seriousness of violations​

2. Improper Communication of Show Cause Notices (SCN): The Delhi High Court held that uploading SCNs on incorrect tabs of the GST portal does not constitute valid communication. Proper notice service is mandatory to ensure fair process​

3. Cancellation of GST Registration Without Reason: The Delhi High Court invalidated orders that canceled GST registrations without specific reasons in the show cause notice. This reinforces the need for transparent and reasoned communication in administrative actions​

4. ITC Denial Based on GSTR-2A Mismatch: The Kerala High Court observed that denying Input Tax Credit (ITC) solely on a mismatch in GSTR-2A without proving non-payment by the supplier is inappropriate. Taxpayers cannot be penalized for supplier defaults unless there is evidence of collusion​

5. Timeline Extensions and Legal Validity: The Gauhati High Court declared Notification No. 56/2023 extending timelines for orders ultra vires, as it did not comply with statutory provisions under Section 168A of the CGST Act​

This compendium provides significant insights into procedural and substantive aspects of GST litigation, ensuring accountability and proper application of the law.