Daily Archives: September 27, 2025

A provisional attachment of property under the GST law automatically expires after one year. Issue Can a provisional attachment of a bank account, made under Section 83 of the CGST Act, 2017, continue to be in effect for a period longer than one year from the date the attachment order was initially made? Facts The… Read More »

A court will not quash a reasoned show-cause notice but will ensure a fair hearing. Issue Should a High Court, in its writ jurisdiction, interfere with and quash a show-cause notice (SCN) issued under Section 74 of the CGST Act at a preliminary stage, based on the taxpayer’s claims that the allegation of fraud is… Read More »

No suppression can be alleged when the issue is already under litigation. Issue Can the tax department validly issue a show-cause notice under Section 74 of the CGST Act, 2017, alleging suppression of facts, on a classification issue that the department is fully aware of and which is already pending for a final decision before… Read More »

An ex-parte order is invalid if the preceding show-cause notice was uploaded to an obscure or ancillary tab on the GST portal, depriving the taxpayer of a fair hearing. Issue Is an ex-parte adjudication order legally valid if the show-cause notice (SCN) that initiated the proceeding was uploaded to the “Additional Notices Tab” of the… Read More »

A court may grant an extended time to file a statutory appeal, even after initial non-compliance by the taxpayer, considering the possibility of inadvertent error. Issue Should a taxpayer who failed to reply to a show-cause notice, did not attend the hearing, and did not file a timely appeal be granted a fresh opportunity by… Read More »