DGAP Anti-Profiteering Computation Based on Purchase Value, Actual ITC, GST Addition, and Interest Upheld

By | October 6, 2026
0 Comment

DGAP Anti-Profiteering Computation Based on Purchase Value, Actual ITC, GST Addition, and Interest Upheld Issue Whether the Director General of Anti-Profiteering (DGAP) complied with the project-level saving and per sq. ft. distribution methodology mandated in Reckitt Benckiser by utilizing purchase value instead of turnover. Whether an assessee can claim a notional adjustment for unavailed pre-GST… Read More »

Mere E-Way Bill Expiry Due to Typographical Destination Error Without Tax Evasion Intention Cannot Attract Section 129 Penalty

By | October 6, 2026
0 Comment

Mere E-Way Bill Expiry Due to Typographical Destination Error Without Tax Evasion Intention Cannot Attract Section 129 Penalty Issue Whether the detention of goods and imposition of penalty under Section 129 is sustainable solely due to the expiry of an e-way bill caused by a typographical error in the destination name, when the movement was… Read More »

Single Composite GST Assessment Order Covering Multiple Tax Periods Is Invalid and Set Aside

By | October 6, 2026
0 Comment

Single Composite GST Assessment Order Covering Multiple Tax Periods Is Invalid and Set Aside Single Composite GST Assessment Order Covering Multiple Tax Periods Is Invalid and Set Aside Issue Whether a single composite assessment order passed under Section 73 of the CGST/APGST Act, 2017 covering multiple assessment years/periods (FY 2019-20 to 2023-24 and 2024-25) is… Read More »

Denial of Personal Hearing Vitiates Assessment Order; Matter Remanded for Fresh Adjudication on Duplicate E-Way Bills

By | October 6, 2026
0 Comment

Denial of Personal Hearing Vitiates Assessment Order; Matter Remanded for Fresh Adjudication on Duplicate E-Way Bills Issue Whether an assessment order passed under Section 73 without granting a requested post-reply personal hearing violates Section 75(4) and whether appellate hearings cure this initial breach. Whether testing an assessee’s defence of technical glitch against the non-cancellation of… Read More »

Review Petition Against Denial of Interest on Withdrawn GST Refund Held Non-Maintainable and SLP Dismissed

By | October 6, 2026
0 Comment

Review Petition Against Denial of Interest on Withdrawn GST Refund Held Non-Maintainable and SLP Dismissed Issue Whether a review petition seeking interest on an inadvertently deposited GST refund for a period during which the refund application stood withdrawn is maintainable under Section 114 of the Code of Civil Procedure, 1908 read with Section 54 of… Read More »

Assessment and DRC-7 Exceeding SCN Scope and Rejection of GST Cancellation Pending Dues Are Untenable

By | October 6, 2026
0 Comment

Assessment and DRC-7 Exceeding SCN Scope and Rejection of GST Cancellation Pending Dues Are Untenable Issue Whether an assessment order and Summary of Order (Form GST DRC-7) that quantify tax demands beyond the scope proposed in the Show Cause Notice (SCN) and fail to record appropriations of tax already paid are legally sustainable, and whether… Read More »

Retrospective Cancellation of Supplier’s GST Registration Cannot Deny Verified ITC Supported by Supplies

By | October 6, 2026
0 Comment

Retrospective Cancellation of Supplier’s GST Registration Cannot Deny Verified ITC Supported by Supplies Retrospective Cancellation of Supplier’s GST Registration Cannot Deny Verified ITC Supported by Supplies Issue Whether Input Tax Credit (ITC) can be denied to a buyer solely due to the retrospective cancellation of the supplier’s GST registration, when the credit is supported by… Read More »

Govt. revises Special Additional Excise Duty (SAED) on Aviat…

By | October 6, 2026
0 Comment

Govt. revises Special Additional Excise Duty (SAED) on Aviat… Govt. revises Special Additional Excise Duty (SAED) on Aviat… NOTIFICATION New Delhi, the 30thSeptember, 2026 No. 53/2026-Central Excise G.S.R. 855(E).—In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20… Read More »

SAED on diesel exports reduced from Rs. 20 to Rs. 16 per lit…

By | October 6, 2026
0 Comment

SAED on diesel exports reduced from Rs. 20 to Rs. 16 per lit… SAED on diesel exports reduced from Rs. 20 to Rs. 16 per lit… MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30 th September, 2026 No. 52/2026-Central Excise G.S.R. 854(E).—In exercise of the powers conferred by Section 5A of the… Read More »

Reassessment Orders Issued with Sanction from Incompetent Authority After Three Years Are Void and Unsalvageable Under Section 263

By | October 6, 2026
0 Comment

Reassessment Orders Issued with Sanction from Incompetent Authority After Three Years Are Void and Unsalvageable Under Section 263 Issue Whether reassessment notices and orders issued after more than three years from the end of the relevant assessment year are legally valid when approval under Section 151 was obtained from the Principal Commissioner under clause (i)… Read More »