GST CASE Law Digest 21.5.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 2 Kerala Devaswom Recruitment Board, In re Examination fees collected from candidates by a statutory recruitment board constitute consideration for recruitment process services, which qualify as a taxable supply under Section 2(108). 2026 Click Here IGST Act,… Read More »
Seven-day timelines for transit detention orders are directory, not mandatory jurisdictional bars. Issue Whether the post-2021 amended seven-day timelines for issuing a show-cause notice and passing a final penalty order under Section 129 are mandatory or directory in nature. Whether a procedural delay beyond these seven-day windows automatically strips the tax authority of jurisdiction and… Read More »
Interim Stay Granted as Revisional Order Appears Passed Beyond the Three-Year Statutory Limitation Period Issue Whether a final GST revisional order under Section 108 is legally sustainable if it is passed after the expiry of the three-year statutory limitation window from the date of the original refund order, even if the preceding Show Cause Notice… Read More »
Court Relegates Assessee to Statutory Appeal by Waiving Limitation Delay and Blocking Immediate Coercive Actions Issue Whether a writ petition under Article 226 of the Constitution of India should be entertained against an ex-parte GST assessment order despite the availability of an alternative statutory appeal mechanism under Section 107 of the Act. Whether the High… Read More »
An unreasoned rejection of a delay condonation application by the appellate authority is legally unsustainable. Issue Whether the first appellate authority is legally justified under Section 107 in rejecting a 371-day delay condonation application without considering the supporting affidavit or providing detailed, speaking reasons. Facts The proceedings against the petitioner originated from an assessment or… Read More »
Tax Assessment Against Deceased Sole Proprietor Vitiated Due to Lack of Hearing for Legal Heirs Issue Whether an assessment or demand order passed under Section 75 in the name of a deceased sole proprietor, without issuing notice or affording a personal hearing to the legal representatives, is legally sustainable. Whether legal heirs can claim complete… Read More »
GST Demand Order for FY 2017-18 Quashed as Passed Beyond Mandated Five-Year Limitation Period Issue Whether a tax demand order passed under Section 74 of the CGST/DGST Act for the financial year 2017-18 is legally sustainable if it is issued after the expiration of the statutory five-year limitation period calculated from the extended due date… Read More »
Retrospective GST Cancellation is Legally Invalid if Not Explicitly Proposed in Prior Show-Cause Notice Issue Whether the tax authority can legally cancel a taxpayer’s GST registration with retrospective effect if the preceding show-cause notice failed to propose a retrospective timeline or disclose the specific material grounds for doing so. Facts The petitioner is a registered… Read More »
Cancelled GST registration must be restored upon filing revocation application and paying all outstanding taxes. Issue Whether a GST registration cancelled due to a continuous failure to file statutory returns can be restored conditionally upon the taxpayer clearing all tax dues and submitting a revocation application. Facts The petitioner’s GST registration was cancelled by the… Read More »
Cryptic GST cancellation orders lacking specific default periods and valid reasons are legally unsustainable. Issue Whether a GST registration cancellation order is legally sustainable under Section 29 read with Rule 22 if the preceding show-cause notice (SCN) fails to specify the exact months of return default and the final order contains no recorded reasons. Facts… Read More »