GST CASE LAW 05.08.2026

By | September 5, 2026

GST CASE LAW 05.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Premier M Plex v. Assistant Commissioner Disallowance of input tax credit solely on limitation grounds was unsustainable where returns were filed on or before the statutory cut-off date of 30.11.2021; entitlement remains preserved subject to other eligibility criteria. Click Here… Read More »

Bail Granted Under Section 132 RGST as Investigation Was Complete and Custodial Interrogation Was Unnecessary

By | September 5, 2026

Bail Granted Under Section 132 RGST as Investigation Was Complete and Custodial Interrogation Was Unnecessary Bail Granted Under Section 132 RGST as Investigation Was Complete and Custodial Interrogation Was Unnecessary Issue Whether an accused partner arrested under Section 132(1) of the RGST Act for alleged GST evasion of ~₹10 crores is entitled to bail under… Read More »

Dismissal of Appeal Set Aside and Remanded for Hearing on Merits As Uploading Show Cause Notice Only Under Portal Tab Violated Natural Justice

By | September 5, 2026

Dismissal of Appeal Set Aside and Remanded for Hearing on Merits As Uploading Show Cause Notice Only Under Portal Tab Violated Natural Justice Dismissal of Appeal Set Aside and Remanded for Hearing on Merits As Uploading Show Cause Notice Only Under Portal Tab Violated Natural Justice Issue Whether an appellate order dismissing a GST appeal… Read More »

Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits

By | September 5, 2026

Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits Issue Whether the High Court can exercise its writ jurisdiction to condone a 167-day delay in filing an appeal against a GST registration cancellation order under Section… Read More »

Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93

By | September 5, 2026

Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Issue Whether statutory tax, interest, and penalty liabilities of a deceased sole proprietor can be… Read More »

Proceedings For Transitional Credits Availed Under Erstwhile Haryana VAT Cannot Be Initiated Under GST Sections 73 and 74

By | September 5, 2026

Proceedings For Transitional Credits Availed Under Erstwhile Haryana VAT Cannot Be Initiated Under GST Sections 73 and 74 Issue Whether tax authorities possess jurisdiction under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act, Punjab GST Act, and Haryana GST Act to initiate proceedings or adjudicate disputes regarding input tax credits… Read More »