GST CASE LAWS 30.09.2026

By | October 1, 2026

GST CASE LAWS 30.09.2026   Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 11 Cent Bank Home Finance Ltd. v. Commissioner, State Tax Click Here Failure by revenue to evaluate certified bank records proving receipts were recoveries of written-off principal loan amounts warrants remand for consideration… Read More »

Mere Route Deviation Without Proof Of Tax Evasion Intent Does Not Justify Detention Or Penalty Under GST

By | October 1, 2026

Mere Route Deviation Without Proof Of Tax Evasion Intent Does Not Justify Detention Or Penalty Under GST Issue Whether the detention of goods and vehicle and imposition of penalty under Section 129 is legally sustainable based solely on a route deviation, when valid e-way bills and tax invoices are present and no intent to evade… Read More »

Mere Upload Of Order On GST Portal Without Separate Service Does Not Trigger Appeal Limitation Period

By | October 1, 2026

Mere Upload Of Order On GST Portal Without Separate Service Does Not Trigger Appeal Limitation Period Issue Whether the limitation period for filing a statutory appeal under Section 107 of the CGST Act is triggered when an Order-in-Original is merely uploaded on the GST Common Portal without separate physical service or acknowledgement. Facts The Order-in-Original… Read More »

Provisional Bank Account Attachment Under GST Lapses Automatically After One Year and Cannot Be Reissued

By | October 1, 2026

Provisional Bank Account Attachment Under GST Lapses Automatically After One Year and Cannot Be Reissued Issue Whether provisional bank account attachments under Section 83 of the GST Act survive beyond the statutory one-year period when writ appeals against such attachments remain pending without any interim stay order. Facts The bank accounts of the writ petitioners… Read More »

Category: GST

Ex-Parte Order Passed Without Personal Hearing And Uploaded Solely Under Additional Notices Tab Is Invalid

By | October 1, 2026

Ex-Parte Order Passed Without Personal Hearing And Uploaded Solely Under Additional Notices Tab Is Invalid Issue Whether an ex parte adjudication order passed under Section 73 without affording a personal hearing after receipt of reply and uploaded solely under the ‘Additional Notices and Orders’ tab on the GST portal violates principles of natural justice and… Read More »

Section 93(1)(b) Imposing Tax Liability On Legal Representatives Is Constitutionally Valid Under Article 14

By | October 1, 2026

Section 93(1)(b) Imposing Tax Liability On Legal Representatives Is Constitutionally Valid Under Article 14 Issue Whether Section 93(1)(b) of the CGST Act, 2017—which permits determination and recovery of tax, interest, or penalty liabilities of a deceased person from their legal representative—is constitutionally valid under Article 14, and whether cash seized during investigation can be retained… Read More »