57th Meeting of the GST Council Recommendations

By | October 8, 2026

Recommendations of the 57th Meeting of the GST Council GST Council recommends removal of arrest provisions under GST GST Council recommends raising prosecution threshold from ₹1 crore to ₹5 crore GST Council recommends reduction in general penalty from ₹25,000 to ₹10,000 GST Council recommends wider eligibility for input tax credit and refunds GST Council recommends… Read More »

Category: GST

GST CASE LAWS 06.10.2026

By | October 8, 2026

GST CASE LAWS 06.10.2026   Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 6 Star Traders v. Commissioner of Central Goods and Service Tax Click Here Subject matter of CGST action (fake invoicing, no real business, wrongful ITC) and SGST action (reconciliation-based scrutiny) were not the… Read More »

Ex Parte GST Adjudication Uploaded Under Additional Notices Tab Quashed for Violating Natural Justice

By | October 8, 2026

Ex Parte GST Adjudication Uploaded Under Additional Notices Tab Quashed for Violating Natural Justice Issue Whether an ex parte GST adjudication order and subsequent appellate order are legally sustainable when the Show Cause Notices (SCNs) and orders were uploaded under the “Additional Notices and Orders” tab on the common portal, preventing the assessee from tracking… Read More »

Unsigned Detailed GST Adjudication Order Lacks Statutory Validity and Cannot Be Cured by Signed Form DRC-07

By | October 8, 2026

Unsigned Detailed GST Adjudication Order Lacks Statutory Validity and Cannot Be Cured by Signed Form DRC-07 Issue Whether an unsigned detailed GST adjudication order is legally valid under Rule 26(3) read with Section 160(1) of the CGST/TNGST Act, and whether a digital signature on the summary Form GST DRC-07 can cure the defect. Facts The… Read More »

Post-Interception E-Way Bill Generation Fails to Cure Initial Non-Compliance, Validating Penalty for Evading Goods Transport

By | October 8, 2026

Post-Interception E-Way Bill Generation Fails to Cure Initial Non-Compliance, Validating Penalty for Evading Goods Transport Issue Whether a penalty under Section 129(3) for transit without mandatory e-way bill and invoice can be sustained when the taxpayer generates the e-way bill post-interception and alleges no intention to evade tax. Facts Transportation & Interception: The appellant, a… Read More »

Alleged Breaches of Natural Justice in SCN Service Do Not Warrant Bypassing Statutory GST Appeal Remedy

By | October 8, 2026

Alleged Breaches of Natural Justice in SCN Service Do Not Warrant Bypassing Statutory GST Appeal Remedy Issue Whether corporate directors can directly challenge a GST penalty order under Article 226 citing non-service of SCN and lack of individual hearing, or whether they must exhaust the statutory appellate remedy under Section 107 regardless of the Appellate… Read More »