Monthly Archives: June 2026

GST CASE LAW DIGEST 04.06.2026

By | June 5, 2026

GST CASE LAW DIGEST 04.06.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 107 Prime Metals vs. Central Board of Indirect Taxes and Customs A writ petition challenging an adjudication order and SCN regarding ITC disputes and cross-examination denial is not maintainable if an alternative statutory appeal route is fully available. Click Here… Read More »

Adjudication orders passed without supplying Relied Upon Documents violate natural justice and must be remanded.

By | June 5, 2026

Adjudication orders passed without supplying Relied Upon Documents violate natural justice and must be remanded. Adjudication orders passed without supplying Relied Upon Documents violate natural justice and must be remanded. Issue Whether a GST demand order passed under Section 74 can be legally sustained if the adjudicating authority fails to supply copies of the Relied… Read More »

Category: GST

Input tax credit cannot be denied if returns fall within the extended Section 16(5) timeline.

By | June 5, 2026

Input tax credit cannot be denied if returns fall within the extended Section 16(5) timeline. Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) for January and February 2019 under Section 16(4) on the grounds of late filing, when the returns were filed on January 11, 2020, thereby meeting the extended… Read More »

Category: GST

GST adjudication cannot rely on missing original seized documents, protecting the taxpayer’s natural justice.

By | June 5, 2026

GST adjudication cannot rely on missing original seized documents, protecting the taxpayer’s natural justice. Issue Whether a GST adjudication process can legally rely upon seized documents whose original copies have been lost or misplaced by the tax department, and whether proceeding without supplying these original documents violates the principles of natural justice. Facts Period in… Read More »

Category: GST

An unreasoned GST registration cancellation order is legally unsustainable and must be quashed and remanded.

By | June 5, 2026

An unreasoned GST registration cancellation order is legally unsustainable and must be quashed and remanded. Issue Whether a GST registration cancellation order and a parallel bank account attachment can be legally sustained if the order fails to record any reasons and is passed without providing the taxpayer a proper opportunity to be heard. Facts Writ… Read More »

Category: GST