IMPORTANT GST CASE LAW 09.06.2025 SECTION CASE LAW TITLE Brief Summary Citation Relevant Act N/A Advisory Effective from the July 2025 tax period, auto-populated tax liabilities in Form GSTR-3B from GSTR-1/IFF will become non-editable. Corrections must be made through GSTR-1A before filing GSTR-3B. CLICK HERE Central Goods and Services Tax Act, 2017 N/A Advisory Starting… Read More »
A summary notice in Form DRC-01 cannot replace a formal show cause notice under Section 73(1), and an order passed without a hearing violates natural justice. Issue Whether the issuance of a summary of a show cause notice in Form GST DRC-01 is sufficient to initiate proceedings under Section 73 of the AGST Act, 2017,… Read More »
An adjudication order passed without considering the assessee’s reply or providing a proper hearing is a violation of natural justice and will be set aside. Issue Whether a demand order issued under Section 73 of the CGST/DGST Act is sustainable if it is passed without adequately considering the assessee’s reply to the show cause notice… Read More »