GSTAT Now Functional: High Courts Direct Taxpayers to Tribunal for Appeals The Issue Whether writ petitions against orders passed under Section 107 (First Appeals) should continue to be entertained by High Courts now that the GST Appellate Tribunal (GSTAT) has been formally constituted and made operational. The Facts The Vacuum: For years, taxpayers were… Read More »
Unresolved Validity of Limitation Extensions: GST Orders Remanded Pending SC Verdict The Issue Whether a GST adjudication order passed for FY 2018-19 is valid if the Show Cause Notice (SCN) was issued within extended limitation periods (via Notifications 9/2023 and 56/2023), the validity of which is currently being challenged before the Supreme Court. The… Read More »
Mandatory Unblocking: ITC Ledger Cannot Be Restrained Beyond One-Year Statutory Limit The Issue Whether GST authorities can legally continue the blocking of a taxpayer’s Electronic Credit Ledger (ECL) under Rule 86A beyond the mandatory one-year period, even if investigations under Section 67 are ongoing. The Facts Search and Block: Following a search operation under… Read More »
IMPORTANT GST CASE LAWS 23.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 6(2)(b) Sharadapura Krishna Chandra v. Supt. of Central Tax [Dual Proceedings Barred] Where Central GST authorities have already initiated proceedings, subsequent parallel proceedings by State GST authorities for the same matter are not maintainable and are barred… Read More »
Karnataka HC Quashes Parallel State GST Order Due to Prior Central Proceedings The Issue: The petitioner challenged a State GST adjudication order for FY 2018-19, arguing that the Central GST authorities had already “occupied the field” by initiating proceedings first. The Facts: Central Action: Issued a Show Cause Notice (SCN) on October 19, 2020.… Read More »
Parallel Proceedings: Central and State Authorities Cannot Adjudicate Simultaneously Issue Whether Central Tax Authorities can issue a Show Cause Notice (SCN) and proceed with adjudication for a transaction where State Tax Authorities have already passed an order and an appeal is currently pending. Facts The Period: Assessment Year 2021-22. State Action: The State Tax… Read More »
GST Refund Limitation: The 2019 Amendment Cannot Retroactively Curtail Accrued Rights This significant ruling by the Jammu & Kashmir and Ladakh High Court protects taxpayers from procedural changes that unexpectedly shorten the window for claiming tax refunds. The Core Conflict: “Relevant Date” Before and After 2019 The dispute centered on how the two-year deadline for… Read More »
Dual Assessment Orders for the Same Period Quashed: Consolidated Adjudication Ordered Issue Whether two different GST officers can pass separate adjudication orders for the same tax period (FY 2020-21) and whether an assessee is entitled to a consolidated hearing if they have already discharged a part of the tax liability under the first order.… Read More »
Composite GST SCN Covering Multiple Years is Invalid: Karnataka High Court Issue Whether a single “composite” Show Cause Notice (SCN) issued under Sections 73 or 74 of the CGST/KGST Act can legally club together multiple financial years, tax periods, or block periods into one consolidated demand. Facts The Notice: The petitioner received a single,… Read More »
Natural Justice: Matter Remanded Due to Lack of Effective Opportunity via “Additional Notices Tab” Key Highlights of the Case The Dispute: The petitioner-assessee, a regular return filer, was slapped with a tax demand under Section 73 (determination of tax not involving fraud). They claimed the SCN and the final order were never “noticed” because… Read More »