Monthly Archives: February 2026

GST Registration Restored with Installment Facility and Bank Defreezing Subject to Furnishing of Security Issue Whether a taxpayer whose registration was cancelled in 2021 for non-filing of returns can be allowed to restore the registration, pay the accumulated liabilities in installments, and have their bank accounts defreezed. Facts The Cancellation: The petitioner’s GST registration was… Read More »

High Court Mandates Immediate Operationalization of GST Appellate Tribunal Following Prolonged Appointment Delays Issue Whether the continued non-functionality of the GST Appellate Tribunal (GSTAT) is legally permissible given that the members were appointed as far back as August 2025, and whether the Court should intervene to compel the commencement of adjudicatory functions. Facts The Mandate:… Read More »

An Assessment Order Based on an Ante-Dated Service of Notice and Without a Personal Hearing Is Legally Invalid Issue Whether an assessment order is sustainable when there is a documented discrepancy in the date of service of the Show Cause Notice (SCN) and where the mandatory requirement of a personal hearing under Section 75(4) was… Read More »

GST Registration Restored After Expiry of Revocation Period Subject to Full Payment of Statutory Dues Issue Whether a GST registration cancelled for non-filing of returns for six months can be restored by the High Court when the statutory time limit for filing a revocation application under Section 30 has already expired. Facts The Default: The… Read More »

A Composite Show Cause Notice Covering Multiple Financial Years Is Legally Invalid as GST Assessment Is Year-Specific Issue Whether the GST authorities can issue a single, composite Show Cause Notice (SCN) under Section 74 for multiple financial years (e.g., July 2017 to March 2022) or if each year must be adjudicated through independent notices. Facts… Read More »