Retrospective GST Registration Cancellation Requires Specific Reasoning and Prior Notice in the SCN Issue Whether the tax authorities can retrospectively cancel a GST registration when the Show Cause Notice (SCN) fails to propose such retrospectivity and the final order lacks specific reasoning for the chosen date. Facts The Notice: The Department issued an SCN proposing… Read More »
Existing Pre-Deposits Exceeding the Required Percentage of Scaled-Down Demands Preclude the Need for Additional Payments Issue Whether an assessee is required to make a fresh pre-deposit for filing an appeal before the Appellate Tribunal when the amount already deposited at the first appellate stage exceeds the statutory percentage required for the reduced demand. Facts Initial… Read More »
Service Through the GST Portal Alone Without Using Alternative Modes Breaches Principles of Natural Justice Issue Whether service of a Show Cause Notice (SCN) and subsequent reminders solely by uploading them on the GST portal—without utilizing other prescribed modes or granting a personal hearing—is sufficient to uphold an ex-parte assessment order. Facts The Challenge: The… Read More »
Input Tax Credit Cannot Be Denied to a Bona Fide Purchaser Solely Due to a Supplier’s Tax Default Issue Whether a registered dealer’s Input Tax Credit (ITC) can be denied under Section 16 of the CGST/TGST Act solely because the supplier failed to deposit the tax, in cases where the purchaser is bona fide and… Read More »
IMPORTANT GST CASE LAWS 25.02.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 16 Malaya Rub-Tech Industries v. UOI [Bona Fide Buyer] ITC cannot be denied to a buyer solely because the supplier failed to pay tax, unless the Revenue proves collusion, fraud, or non-bona fide intent on the buyer’s part.… Read More »