GST CASE LAW 01.08.2026

By | August 5, 2026

GST CASE LAW 01.08.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 54 Alstom Transport India Ltd. v. Union of India Omission of Rules 89(4B) and 96(10) without a saving clause rendered all pending SCNs and orders under those rules lapsed ab initio, warranting the quashing of the adjudication order… Read More »

CBEC Circular Assigning Proper Officers Is Valid As Commissioner Forms Constituent Part Of Board

By | August 5, 2026

CBEC Circular Assigning Proper Officers Is Valid As Commissioner Forms Constituent Part Of Board Issue Whether Circular No. 3/3/2017-GST assigning functions to “proper officers” under Section 168(2) read with Section 2(91) of the CGST Act is unauthorized and invalid on the premise that such assignment powers belong exclusively to the “Commissioner in Board” rather than… Read More »

Bail Granted To Director In Online Gaming GST Evasion Case As Investigation Was Completed

By | August 5, 2026

Bail Granted To Director In Online Gaming GST Evasion Case As Investigation Was Completed Issue Whether pre-trial bail under Section 132 read with Section 69 should be granted to a director in an alleged Rs 28.61 crore GST evasion case where investigation is complete, the complaint is filed, and no risk of tampering or absconding… Read More »

Writ Inadmissible As GSTAT Is Constituted And Appeal Timelines Are Extended Till June 2026

By | August 5, 2026

Writ Inadmissible As GSTAT Is Constituted And Appeal Timelines Are Extended Till June 2026 Issue Whether a writ petition under Article 226 is maintainable against a First Appellate Order when the Goods and Services Tax Appellate Tribunal (GSTAT) stands notified and operationalized with extended timelines for filing appeals under Section 112. Facts The dispute pertained… Read More »

High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement

By | August 5, 2026

High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement Issue Whether the High Court, under Article 226 of the Constitution, can condone a one-day delay beyond the statutory condonable period under Section 107 of… Read More »

Provisional Attachment Under Section 83 Ceases Automatically After Expiry of One Year Statutory Period

By | August 5, 2026

Provisional Attachment Under Section 83 Ceases Automatically After Expiry of One Year Statutory Period Provisional Attachment Under Section 83 Ceases Automatically After Expiry of One Year Statutory Period Issue Whether the provisional attachment of a bank account under Section 83 of the CGST/TNGST Act remains legally enforceable beyond the statutory outer time limit of one… Read More »