Monthly Archives: June 2026

GST CASE LAWS DIGEST 08.06.2026

By | June 9, 2026

GST CASE LAWS DIGEST 08.06.2026 Relevant Act Section / Provision Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Input Tax Credit (GSTR-3B vs 2A) Tvl. Narumanam Spices vs. Superintendent of CGST & Central Excise Click Here The High Court set aside an ex parte assessment order passed due to an… Read More »

Composite Show Cause Notice Spanning Multiple Financial Years Declared Legally Unsustainable

By | June 9, 2026

Composite Show Cause Notice Spanning Multiple Financial Years Declared Legally Unsustainable Issue Whether the GST authorities can legally issue a single composite Show Cause Notice (SCN) and a consequential composite Order-in-Original (OIO) covering multiple distinct assessment periods (FY 2019-20 and FY 2020-21) under section 73 of the CGST/SGST Act. Facts Point Wise Disputed Period: The… Read More »

Category: GST

Writ Jurisdiction Cannot Be Invoked to Bypass Mandatory Statutory Appellate Timelines Under GST Laws

By | June 9, 2026

Writ Jurisdiction Cannot Be Invoked to Bypass Mandatory Statutory Appellate Timelines Under GST Laws Issue Whether a taxpayer can invoke the extraordinary writ jurisdiction of the High Court under Article 226 of the Constitution of India to challenge a Show Cause Notice (SCN) and subsequent assessment order on its merits, after failing to file a… Read More »

Category: GST

Anticipatory Bail Application for GST Offenses Under Five Crore Threshold Rejected as Offenses Are Statutory Bailable

By | June 9, 2026

Anticipatory Bail Application for GST Offenses Under Five Crore Threshold Rejected as Offenses Are Statutory Bailable Issue Whether an application for anticipatory bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) can be entertained when the alleged GST evasion/Input Tax Credit (ITC) fraud falls below the Rs. 5 crore threshold, rendering the… Read More »

Category: GST