Duplicate GST Proceedings and Violation of Natural Justice: Case Analysis The cases highlight a critical issue in GST administration where multiple tax officers initiate parallel proceedings for the same tax period and the same issue (GSTR-2A vs. GSTR-3B mismatch), leading to a breach of the principles of natural justice and the rule against double taxation.… Read More »
IMPORTANT GST CASE LAWS 05.03.2026 Section Case Law Core Ruling & Strategic Summary Citation S. 16(4) / 16(5) Rajagopal and Co. [ITC Limitation] Denial of ITC u/s 16(4) is invalid if the claim is protected by the newly inserted Section 16(5). Bank accounts must be de-freezed and any collected tax refunded. Click Here S. 29… Read More »
Retrospective Cancellation: High Court Rejects Review Petition Seeking to Reopen Finalized Cases The Legal Issue The central dispute is whether the Revenue can seek a review of a High Court judgment that quashed a retrospective cancellation of GST registration. The Revenue argued that allowing the registration to stand (even for a past period) would “break… Read More »
Supreme Court Refuses Interference: Complex Fraud Matters Must Follow the Statutory Appeal Route The Legal Issue The core dispute centers on whether a Writ Petition (Article 226) is the appropriate remedy for challenging a GST demand when a taxpayer alleges a violation of natural justice (non-consideration of a reply) in a complex Fake Invoicing/Fraudulent ITC… Read More »
Jurisdictional Chaos: Sections 73/74 vs. the New Section 74A The Legal Issue The core dispute centers on the jurisdictional validity of a Show Cause Notice (SCN) and subsequent assessment order issued for FY 2024-25. Specifically, the court examined whether GST authorities can still invoke Section 74 (fraud/wilful misstatement) for periods beginning after April 1, 2024,… Read More »
Anticipatory Bail Denied: GST Evasion as a “Class Apart” Economic Offence The Legal Issue The central question is whether an individual accused of significant GST evasion is entitled to Anticipatory Bail (Pre-arrest bail) under Section 438 of the CrPC (now Section 482 of BNSS). The Court examined the tension between the principle of personal liberty… Read More »
ITC Time-Bar Relief: Section 16(5) Overrides Section 16(4) for Past Periods The Legal Issue The core dispute centers on the conflict between the original time limit for claiming Input Tax Credit (ITC) under Section 16(4) and the retrospective relaxation introduced via Section 16(5) of the CGST/TNGST Act. The question was whether a taxpayer is entitled… Read More »
Portal Service vs. Effective Communication: Madras High Court Mandates Multi-Mode Service The Legal Issue The central dispute is whether “Service of Notice” under Section 169 is legally satisfied by merely uploading a document to the GST portal, especially when a taxpayer fails to respond to multiple digital reminders. The Court evaluated if “portal-only” service constitutes… Read More »
Portal Service vs. Effective Communication: Madras High Court Mandates Multi-Mode Service The Legal Issue The central dispute is whether “Service of Notice” under Section 169 is satisfied by simply uploading a document to the GST portal, especially when a taxpayer fails to respond to multiple digital reminders. The Court evaluated if “portal-only” service constitutes a… Read More »
Supreme Court Refuses Interference: Complex Fraud Matters Must Follow the Statutory Appeal Route The Legal Issue The case examines whether a Writ Petition under Article 226 is the appropriate remedy when a taxpayer alleges a violation of natural justice (non-consideration of their reply) in a complex Fake Invoicing/Fraudulent ITC case. Specifically, it addresses whether the… Read More »