Monthly Archives: June 2026

GST CASE LAWS 25.06.2026

By | June 27, 2026

GST CASE LAWS 25.06.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary Gujarat GST Act, 2017 Section N/A (Tariff Classification) Sagar Aqua Culture (P.) Ltd., In re Click Here Paddle Wheel Aerators used in aquaculture ponds do not fall under agriculture machinery (Heading 8436). They are classified under the residual heading 8479… Read More »

Appellate Authority Erred in Computing Limitation as Appeal Was Filed Within the Condonable Period Cap

By | June 27, 2026

Appellate Authority Erred in Computing Limitation as Appeal Was Filed Within the Condonable Period Cap Issue Whether the Appellate Authority was legally justified in rejecting an appeal in limine as barred by limitation on the ground that it was filed “beyond the upper cap,” when the appeal was presented within the one-month maximum condonable window… Read More »

Writ Denied Due to Statutory Remedy but Liberty Granted to Appeal Delayed Portal Upload

By | June 27, 2026

Writ Denied Due to Statutory Remedy but Liberty Granted to Appeal Delayed Portal Upload Issue Whether a writ petition challenging an assessment order passed under Section 73 is maintainable when a statutory appeal remedy exists, but the taxpayer claims a delay in filing the appeal because the order was wrongly or obscurely uploaded under the… Read More »

ITC Blocking Order Lacking Written Reasons to Believe Is Jurisdictionally Deficient and Void

By | June 27, 2026

ITC Blocking Order Lacking Written Reasons to Believe Is Jurisdictionally Deficient and Void Issue Whether an order blocking Input Tax Credit under Rule 86A is legally sustainable when the authority fails to record its written ‘reasons to believe’ within the order itself, attempting instead to justify the action through subsequent written instructions and survey reports.… Read More »

Extended Period Invocation Is Valid for Missing Job Work Records but Revenue Neutrality Requires Adjudication Verification

By | June 27, 2026

Extended Period Invocation Is Valid for Missing Job Work Records but Revenue Neutrality Requires Adjudication Verification Issue Whether the tax department was legally justified in invoking the extended period of limitation under Section 74 to treat unrecorded job work transfers as deemed supplies, and whether the matter should be remanded to verify the taxpayer’s defense… Read More »

GST Registration Cancelled For Non-Filing Must Be Restored Upon Payment Of All Outstanding Tax Dues

By | June 27, 2026

GST Registration Cancelled For Non-Filing Must Be Restored Upon Payment Of All Outstanding Tax Dues Issue Whether the cancellation of a taxpayer’s GST registration for failing to file returns for more than six months can be set aside and restored if the default arose from financial constraints without any intent to defraud, and the taxpayer… Read More »