GST CASE LAWS 29.09.2026

By | October 3, 2026

GST CASE LAWS 29.09.2026   Section Relevant Act Case Law Title Brief Summary Citation Section 6 Central Goods and Services Tax Act, 2017 Vertilink Media Solutions (P.) Ltd. v. Anti Evasion Branch Bar on parallel proceedings between DGGI and State GST officers does not apply where proceedings cover distinct subject matters, despite commonality in party,… Read More »

Failure to Issue Section 129 Notice Within Mandatory Seven Days Invalidates Penalty and Detention Proceedings

By | October 3, 2026

Failure to Issue Section 129 Notice Within Mandatory Seven Days Invalidates Penalty and Detention Proceedings Issue Whether the seven-day timeline prescribed under Section 129(3) of the CGST/JKGST Act for issuing a notice post-detention of goods and conveyance is mandatory, and whether a delay of even one day in issuing the notice invalidates the penalty order.… Read More »

High Court Condones GST Appeal Delay and Directs Hearing on Merits When Sufficient Cause Shown

By | October 3, 2026

High Court Condones GST Appeal Delay and Directs Hearing on Merits When Sufficient Cause Shown High Court Condones GST Appeal Delay and Directs Hearing on Merits When Sufficient Cause Shown Issue Whether the First Appellate Authority was justified in dismissing a statutory appeal under Section 107 of the CGST/WBGST Act as time-barred when the assessee… Read More »

Voluntary Payment of Tax Without Objection Under Section 74 Notice Confirms Evasion and Entails Penalty and Interest

By | October 3, 2026

Voluntary Payment of Tax Without Objection Under Section 74 Notice Confirms Evasion and Entails Penalty and Interest Voluntary Payment of Tax Without Objection Under Section 74 Notice Confirms Evasion and Entails Penalty and Interest Issue Whether voluntary deposit of the entire tax liability via Form GST DRC-03 without objection in response to a Section 74(1)… Read More »

Seizure of Cash Under Section 67 Is Illegal and Entitles Assessee to Interest and Post-SCN Asset Return

By | October 3, 2026

Seizure of Cash Under Section 67 Is Illegal and Entitles Assessee to Interest and Post-SCN Asset Return Issue Whether the seizure of cash under Section 67 of the CGST/AGST Act is legally permissible, whether the assessee is entitled to interest on cash illegally withheld during search proceedings, and whether electronic devices and banking assets must… Read More »