Monthly Archives: June 2026

Criminal proceedings against an advocate for making a professional pre-deposit error are legally unsustainable. Issue Whether an advocate can be held criminally liable and prosecuted under the Bharatiya Nyaya Sanhita (BNS) for a professional act, such as filing statutory appeals and utilizing a client’s Electronic Credit Ledger (ECL) to make a 10% statutory pre-deposit using… Read More »

Ex-parte GST assessment order quashed on consent and remanded for fresh adjudication subject to a twenty-five percent pre-deposit. Issue Whether an ex-parte assessment order passed under Section 73 can be set aside and remanded for fresh adjudication on merits through a writ petition, when the petitioner has failed to respond to the Show Cause Notice,… Read More »

Input tax credit filed within the extended cut-off date cannot be denied as time-barred. Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) and imposing a penalty on the grounds of a time-bar under Section 16(4), when the petitioner filed the relevant return for March 2020 within the legally permitted extended… Read More »

Writ petition dismissed as alternate statutory appellate remedy must be availed against reasoned adjudication orders. Issue Whether a writ petition can be entertained under Article 226 of the Constitution against a Show Cause Notice (SCN) and a consequential Order-in-Original (OIO) issued under Section 74, when the petitioner participated in the adjudication proceedings and has an… Read More »