GST Case Law 07.07.2026

By | July 9, 2026

GST Case Law 07.07.2026 Relevant Act Section Case Law Title Citation Brief Summary Maharashtra Goods and Services Tax Act, 2017 N/A (Classification / Notification No. 9/2025) Sapna Hitech (P.) Ltd., In re Click Here ‘Pooja oil’ (inedible mixture of 99% palm/rice bran/soya oil and 1% sesame oil) marketed as ‘not for human consumption’ is classifiable… Read More »

An unsigned assessment order is legally invalid and cannot be validated by any curative statutory provisions.

By | July 9, 2026

An unsigned assessment order is legally invalid and cannot be validated by any curative statutory provisions. Issue Whether an assessment order passed under the GST Act can be sustained in law when it completely lacks the signature of the issuing Assessing Officer, and whether curative provisions like Section 160 can validate such an unsigned order.… Read More »

Writ petition is rejected since typographical errors in an SCN do not breach natural justice.

By | July 9, 2026

Writ petition is rejected since typographical errors in an SCN do not breach natural justice. Issue Whether a writ petition under Article 226 of the Constitution of India can be entertained to quash an assessment order on grounds of natural justice violations when the alleged defects consist of a typographical error in the tax period… Read More »

GST registration cancellation must be dropped if the assessee pays full tax dues and files pending returns.

By | July 9, 2026

GST registration cancellation must be dropped if the assessee pays full tax dues and files pending returns. Issue Whether a GST registration cancelled under Section 29(2)(c) for non-filing of returns can be restored by the proper officer under the proviso to Rule 22(4) if the assessee demonstrates readiness to pay all outstanding tax liabilities, interest,… Read More »

Writ jurisdiction cannot be invoked when an alternative statutory appeal remedy exists for registration cancellation.

By | July 9, 2026

Writ jurisdiction cannot be invoked when an alternative statutory appeal remedy exists for registration cancellation. Issue Whether a writ petition under Article 226 of the Constitution can be entertained to challenge the suspension and cancellation of a GST registration arising from a marital property dispute, when an alternative and efficacious statutory appeal remedy is available… Read More »