Daily Archives: October 9, 2025

IMPORTANT GST CASE LAWS 08.10.2025 Section Case Law Title / Update Brief Summary Citation Relevant Act N/A CBIC Press Release The CBIC has launched a system-based auto-approval mechanism for registering the same bank account and IFSC code at multiple Customs ports, streamlining the process and speeding up export incentive credits. Press Release N/A 29 Ajay… Read More »

Sending capital goods for repair is not a taxable supply liable to detention. Issue Can detention and penalty proceedings under Section 129 of the CGST Act, 2017, be initiated when capital goods are being transported for the purpose of repairs, which is a non-taxable movement, and not for the purpose of a “supply”? Facts The… Read More »

Not filling Part-B of an e-way bill is a technical breach, not tax evasion. Issue Can goods in transit be detained and a penalty imposed under Section 129 of the CGST Act, 2017, for the sole reason that Part-B of the accompanying e-way bill (which contains the vehicle details) was not filled out, especially when… Read More »

A demand order was set aside to give the taxpayer a proper opportunity to be heard. Issue Is a GST demand order that was passed ex-parte legally sustainable if the taxpayer failed to file a reply to the show-cause notice or attend the personal hearing, and then challenges the order on the grounds of a… Read More »

Retrospective cancellation of a GST registration is invalid if it was not proposed in the show-cause notice. Issue Can a GST authority cancel a taxpayer’s registration with retrospective effect if the show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a past date? Facts An… Read More »