Daily Archives: May 27, 2026

A portal-generated GST order bearing a verifiable Reference Number remains valid even without a separate Document Identification Number. Issue Whether an order imposing penalties for wrongful Input Tax Credit (ITC) availment is legally non est (non-existent) due to the absence of a Document Identification Number (DIN), when the order explicitly bears a portal-generated Reference Number… Read More »

Portal upload and speed post without proof of delivery fail to establish valid statutory service. Issue Whether the tax authorities can legally establish valid service of an Order-in-Original under Section 169 when the order is uploaded on the GST portal and dispatched via Speed Post, but the department fails to produce an Acknowledgement Due card… Read More »

Goods detained in transit must be released immediately upon payment of the statutory penalty. Issue Whether the tax authorities are legally justified in withholding a detained consignment and demanding an independent bond under Rule 140, when the petitioner asserts ownership and offers to pay the statutory penalty under Section 129 to secure immediate release. Facts… Read More »

Filing timeline under Section 128A waiver scheme is directory and delay cannot justify mechanical rejection. Issue Whether the tax authorities are legally justified in rejecting a taxpayer’s GST waiver application in Form GST SPL-02 solely on the technical ground of a minor time delay, when the governing statute and notifications use the enabling term ‘may’… Read More »

Writ remedy is dismissed where a taxpayer ignores GST portal notices and structural appeal timelines. Issue Whether a taxpayer can invoke writ jurisdiction to challenge an ex parte assessment order by claiming ignorance of portal notices, after failing to fulfill the mandatory pre-deposit and limitation criteria for a statutory appeal. Facts The petitioner is a… Read More »

Tax assessments based on an undisclosed yield benchmark violate natural justice and are legally unsustainable. Issue Whether the tax authorities are legally justified in framing tax assessments by applying an arbitrary 94.5% standard yield benchmark for refined oil, while completely failing to disclose the source, material, or empirical basis of that benchmark to the assessee… Read More »

Writ remedy is not maintainable where statutory appeal is bypassed and portal notice is ignored. Issue Whether a taxpayer can invoke the writ jurisdiction of the High Court to challenge an ex parte assessment order by claiming non-receipt of notices, when all statutory notices were duly uploaded on the GST portal and the taxpayer failed… Read More »

Passing an ex parted GST order without granting a requested personal hearing violates Section 75(4). Issue Whether the tax authorities are legally justified in passing an ex parte assessment order under Section 73 confirming tax, interest, and penalties without granting a personal hearing, despite the taxpayer explicitly requesting one in writing via Form GST DRC-06.… Read More »

Tax proceedings initiated beyond specific statutory authorizations are non est and lack jurisdiction. Issue Whether tax authorities can legally initiate adjudication proceedings for a specific financial year if their underlying administrative authorization restricts their jurisdiction to different financial years and imposes an expired temporal limit. Facts The petitioner challenged a pre-intimation notice in Form GST… Read More »

A summary Show Cause Notice in Form DRC-01 cannot substitute a detailed statutory Show Cause Notice. Issue Whether the tax authorities are legally justified in passing a final assessment order under Section 73(9) of the GST Act based solely on a summary Show Cause Notice (SCN) issued in Form GST DRC-01, without serving a detailed… Read More »