Portal Service is Valid but Not Always “Effective”: Madras High Court Orders Remand The Legal Issue The central legal question is whether tax authorities satisfy the principles of Natural Justice by solely uploading notices to the GST portal when a taxpayer remains unresponsive. The Court examined if “effective service” under Section 169 requires exploring alternative… Read More »
Writ Jurisdiction Refused: High Court Cannot Condon Delay Beyond GST Statutory Limits The Legal Issue The central question is whether the High Court, exercising its extraordinary writ jurisdiction under Article 226, can condone a delay in filing a GST appeal that exceeds the maximum outer limit of 120 days (3 months + 1 month extension)… Read More »
Portal Upload is Not “Automatic” Communication: Allahabad High Court Orders Fresh Hearing The Legal Issue The core legal dispute centers on whether uploading an order solely to the GST portal constitutes valid “communication” under Section 169 of the CGST Act, particularly when a taxpayer disputes receiving it via email. The Court examined if an ex… Read More »
Judicial Warning: AI-Generated “Fake” Case Laws Lead to Remand in GST Dispute The Legal Issue The case addresses a “very worrying trend” where a quasi-judicial authority (the GST Commissioner) relied on non-existent or entirely irrelevant judicial precedents—likely generated by Artificial Intelligence (AI)—to reject a taxpayer’s defense, thereby vitiating the entire adjudication process under Section 75.… Read More »
AAR Rejection: Pre-existing Scrutiny and DRC-07 Orders Bar Advance Ruling The Legal Issue The primary legal issue is the admissibility of an application for an Advance Ruling under Section 98(2) of the CGST Act. Specifically, whether the Authority for Advance Ruling (AAR) can entertain a question regarding tax liability when the Department has already initiated… Read More »
Composite GST Notices vs. Mandatory Limitation Periods: A Balanced Judicial Approach The Legal Issue The primary question was whether the GST department can validly issue a single composite Show Cause Notice (SCN) for multiple financial years, and how the statutory limitation periods for passing orders apply to such consolidated proceedings, especially when parallel investigations by… Read More »
IMPORTANT GST CASE LAWS 28.02.2026 Section Case Law / Advisory Core Ruling & Strategic Summary Citation S. 16 (ITC) Malaya Rub-Tech [Supplier Default] ITC cannot be denied to a buyer for supplier’s non-payment of tax unless fraud/collusion is proven. Click Here S. 16 (ITC) Rakkimuthu Ramesh [Transit Mismatch] Invoice in March vs. Receipt in April… Read More »
Natural Justice: Mandatory Personal Hearing After Reply Submission in Section 74 Proceedings The Legal Issue Can a GST demand order be legally sustained if the personal hearing was scheduled before the taxpayer filed their reply, and no subsequent hearing was granted after the reply was submitted? Facts of the Case The Notice: The petitioner received… Read More »
Prohibition of “Double Penalty”: General Penalty Dropped for Same Period in Case of Delayed Returns Issue Whether a “General Penalty” under Section 125 can be imposed for the same tax period when a specific “Late Fee” under Section 47 has already been levied for delayed return filing, especially where multiple assessment orders exist for that… Read More »
Portal Service is Valid but Not Always “Effective”: Madras High Court Orders Remand The Legal Issue Whether serving a Show Cause Notice (SCN) and subsequent orders solely by uploading them to the GST portal satisfies the principles of Natural Justice, especially when the taxpayer fails to respond and is subjected to an ex parte assessment.… Read More »