Daily Archives: May 13, 2026

Appellate Authority Cannot Adjust Transitional Credit Using MVAT Mismatches Outside The Scope Of Section 140 Issue Whether the Appellate Authority exceeded its jurisdiction under Section 140 of the MGST Act by deducting transitional credit based on MVAT J1/J2 mismatches, rather than sticking to the specific criteria for TRAN-1 adjudication. Facts Credit Claim: The Petitioner claimed… Read More »

Accused No.1 Granted Regular Bail as Investigation Is Complete and Co-Accused Already Secured Similar Relief Issue Whether Petitioner/Accused No.1 is entitled to regular bail under Section 480 of the Bharatiya Nagarik Suraksha Sanhita, 2023, regarding alleged offences involving fake Input Tax Credit (ITC) under Section 132 of the CGST Act, 2017. Facts The FIR: Registered… Read More »

Writ Petition Dismissed as Disputed Factual Allegations of Non-Service Must Be Resolved via Statutory Appeal Issue Whether a writ petition is maintainable to challenge an ex parte adjudication order on grounds of non-service and breach of natural justice when a statutory appeal remedy is available and the facts surrounding service are heavily disputed. Facts Adjudication:… Read More »

Writ Challenge To Time-Barred Assessment Order Is Not Maintainable But Conditional Statutory Appeal May Be Allowed Issue Whether a writ petition under Article 226 is maintainable against an assessment order when the petitioner failed to file a statutory appeal within the prescribed limitation period. Facts Assessment Period: The dispute pertains to the financial year 2021-22.… Read More »

Ex Parte Appellate Order Vitiated by Presumed Service is Set Aside for Fresh Adjudication on Merits Issue Whether an ex parte Order-in-Appeal (OiA) is sustainable when the appellate authority relies on a “conceived notion” or presumption of service of hearing notices without concrete evidence of actual service on the record. Facts Petitioner Profile: A construction… Read More »

Electronic Credit Ledger Blocking Automatically Ceases After One Year By Operation Of Statutory Rule 86A(3) Issue Whether a restriction or “block” placed on an Electronic Credit Ledger under Rule 86A can continue beyond the statutory one-year period, particularly in cases involving registration cancellation or pending proceedings. Facts Initial Action: On 16 February 2024, the Respondent… Read More »

DGGI Investigation and Bank Attachment Upheld as Petitioner Failed to Prove Prior State GST Adjudication Issue Whether Central GST proceedings and provisional bank attachments are barred by Section 6(2)(b) due to prior State inspection, and if Section 83 necessitates a pre-decisional hearing. Facts Business Profile: The petitioner is a proprietor engaged in trading old steel… Read More »

Consolidated Show Cause Notice for Multiple Financial Years is Impermissible and Legally Unsustainable Under GST Issue Whether the Revenue can issue a single consolidated Show Cause Notice (SCN) and a consequential demand order under Section 74 covering multiple financial years and tax periods spanning from April 2018 to October 2024. Facts Period of Dispute: The… Read More »

Consolidated Show Cause Notices Covering Multiple Financial Years Without Interlinked Fraud are Legally Unsustainable and Void Issue Whether the Revenue can issue a single consolidated Show Cause Notice (SCN) and demand order under Section 74 covering multiple financial years, particularly when no single continuous or indivisible fraud spanning those years is alleged. Facts Consolidated Notice:… Read More »

Payments During Search Are Presumed Non-Voluntary and Authorities Must Consider Refund of Coercively Recovered Amounts Issue Whether tax and penalty payments made during a search operation can be treated as “voluntary” and whether the Revenue is mandated to refund such amounts if the procedural safeguards against coercive recovery are violated. Facts Search Operation: A search… Read More »