GST CASE LAW 26.08.2026

By | August 28, 2026

GST CASE LAW 26.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 74 G.R. Infra Projects Ltd. vs. State of Madhya Pradesh Click Here A show cause notice invoking the extended period must clearly specify material facts of fraud, misstatement, or suppression within the notice itself;… Read More »

Detention of Goods and Penalty Upheld Due to E-Way Bill Mismatch and Intention to Evade Tax

By | August 28, 2026

Detention of Goods and Penalty Upheld Due to E-Way Bill Mismatch and Intention to Evade Tax Issue Whether the Supreme Court should interfere with the High Court order upholding detention and penalty under Section 129 when goods were transported without a valid e-way bill and under misdeclared tax rates. Facts Interception & Detention: Goods belonging… Read More »

Deputy Commissioner Has Valid Pecuniary Jurisdiction to Issue Section 122 Penalty Notice Exceeding Rs. 1 Crore

By | August 28, 2026

Deputy Commissioner Has Valid Pecuniary Jurisdiction to Issue Section 122 Penalty Notice Exceeding Rs. 1 Crore Issue Whether a Deputy Commissioner of State Tax possesses pecuniary jurisdiction under Section 122 read with Section 127 to issue a penalty Show Cause Notice exceeding Rs. 1 crore. Facts Assessment Period: Financial Year 2024-25. Issuance of SCN: A… Read More »

Delay in Filing Appeal Condoned as Mere Portal Upload Without Acknowledgment Does Not Trigger Limitation

By | August 28, 2026

Delay in Filing Appeal Condoned as Mere Portal Upload Without Acknowledgment Does Not Trigger Limitation Issue Whether an appeal under Section 107 can be entertained on merits by condoning a 450-day delay when the Order-in-Original was served solely via portal upload without manual service, personal hearing, or acknowledgment. Facts Assessment Period: Financial Year 2018-19. Mode… Read More »

Appeal Directed to Be Heard on Merits as Delay in Filing Was Condoned Due to Improper Service of Order

By | August 28, 2026

Appeal Directed to Be Heard on Merits as Delay in Filing Was Condoned Due to Improper Service of Order Issue Whether an appeal under Section 107 of the CGST/RGST Act should be entertained on merits by condoning the delay when the Order-in-Original was served solely by uploading it on the GST portal under “Additional Notices… Read More »

Single Composite Assessment Order Covering Multiple Tax Periods Under Section 74 Is Legally Impermissible

By | August 28, 2026

Single Composite Assessment Order Covering Multiple Tax Periods Under Section 74 Is Legally Impermissible Issue Whether passing a single composite assessment order under Section 74 covering multiple financial years (2020-21 to 2024-25) is legally valid under GST law. Facts Assessment Periods: Tax determination proceedings under Section 74 were initiated against the assessee for FYs 2020-21,… Read More »