Daily Archives: November 28, 2025

Retrospective GST Registration Cancellation Invalid Without Specific Proposal in SCN Issue Validity of Retrospective Effect: Can a proper officer cancel a GST registration with retrospective effect if the Show Cause Notice (SCN) issued to the taxpayer only proposed cancellation simpliciter (from a prospective date) without specifically mentioning or proposing retrospective action? Natural Justice: Whether ignoring… Read More »

Remand of SEZ Refund Claims: HC Rebukes Revenue for Disregarding Binding Precedent Issue Binding Precedent: Can an Appellate Authority disregard a binding judgment of another High Court (specifically the Gujarat HC in Britannia Industries) solely because the Revenue has filed an appeal against it in the Supreme Court? Refund Eligibility: Whether an SEZ unit is… Read More »

Delhi HC Quashes “Mechanical” Cancellation of boAt’s GST Registration; Imposes Costs on Revenue Issue Whether a GST registration cancellation order is legally sustainable when it is passed without considering the taxpayer’s detailed reply and documents, without assigning reasons for retrospective effect, and where the Appellate Authority mechanically affirms such an unreasoned order. Facts Petitioner: MS… Read More »

Delhi HC to Decide if GST Refund Limitation is Directory & Validity of Late Deficiency Memos Issue The Delhi High Court has taken up two substantial questions of law that could redefine GST refund litigation: Limitation Period: Whether the two-year limitation period prescribed under Section 54(1) of the CGST Act is mandatory (an absolute deadline)… Read More »

Demand Order Valid Despite Missing Signature if Officer Details are Present   Issue: Whether an Order-in-Original (OIO) or demand order issued by the adjudicating authority under the Goods and Services Tax (GST) Act is rendered invalid solely because it lacks the physical signature of the official who passed the order, provided the electronic communication contains… Read More »

A Single SCN Consolidating Multiple Financial Years is Impermissible (Emmanuel Constructions (P.) Ltd. vs. Principal Secretary to the Govt. Finance Department)   Issue: Whether the issuance of a single Show Cause Notice (SCN) in Form GST DRC-01, consolidating tax demands and orders across multiple distinct financial years, is legally valid and permissible under the provisions… Read More »