Monthly Archives: May 2026

Summary assessment and registration cancellation are set aside for fresh verification of submitted business documents. Issue Whether a summary assessment order alleging ineligible Input Tax Credit (ITC) and a subsequent cancellation of GST registration based on a locked business premise are sustainable when the taxpayer produces extensive transactional documents proving active business operations. Facts The… Read More »

A GST assessment order passed in the name of a deceased sole proprietor is a nullity. Issue Whether a GST assessment order determining a tax liability is legally sustainable if it is issued in the name of a sole proprietorship concern after the death of its sole proprietor. Facts AR Rahman Spices was a sole… Read More »

A non-speaking order erroneously classifying software export as an intermediary service must be set aside. Issue Whether a GST refund rejection order is legally sustainable when the authority fails to record specific findings on the taxpayer’s submissions, passing a non-speaking order that erroneously classifies an export of software services as an intermediary service. Facts The… Read More »

An assessment order lacking a mandatory Document Identification Number is completely invalid and non-est. Issue Whether a GST assessment order passed without a Document Identification Number (DIN) is legally sustainable, and whether such an order can be challenged via a writ petition after a statutory appeal against it has already been rejected as time-barred. Facts… Read More »

Retrospective insertion of section 16(5) overrides section 16(4) time bars for financial year 2018-19. Issue Whether the revenue department can legally sustain an adjudication order disallowing Input Tax Credit (ITC) for the financial year 2018-19 under the time-bar provisions of Section 16(4), following the retrospective legislative insertion of Section 16(5). Facts The petitioner is a… Read More »

Failure to supply written grounds of arrest and missing vital details quashes GST detention. Issue Whether a GST arrest, detention, and subsequent judicial remand order are legally sustainable when the arrest memo fails to annex written grounds of arrest, omits the place of arrest, leaves material columns blank, and lacks a valid Document Identification Number… Read More »

Omission of proposed penalty in Form GST DRC-01 invalidates subsequent adjudication order and penalty confirmation. Issue Whether the revenue department can legally confirm a 100 percent tax penalty under Section 74 when the statutory summary notice in Form GST DRC-01 explicitly reflected the proposed penalty amount as “0”, despite a conflicting disclosure contained in the… Read More »

Demand order and premature recovery are illegal due to invalid SCN affixation and unrecorded reasons. Issue Whether the service of a Show Cause Notice (SCN) via affixation is legally valid under Section 169 if the tax department fails to first establish the impracticability of other primary modes of service. Whether a recovery action executed on… Read More »

General penalty under Section 125 cannot be imposed if specific late fee under Section 47 applies. Issue Whether the revenue department can legally impose a general penalty under Section 125 of the CGST/SGST Act for the late filing of an annual return when a specific late fee provision under Section 47 is already applicable. Facts… Read More »