Daily Archives: July 15, 2026

GST CASE LAWS 13.07.2026

By | July 15, 2026

GST CASE LAWS 13.07.2026 Here is the structured summary of the GST case laws in the requested tabular format. Section / Rule Case Law Title Brief Summary Citation Relevant Act Section 6 Sri Shekhar Chandra Podder v. Union of India The bar against parallel proceedings under Section 6(2)(b) applies only when CGST and SGST actions… Read More »

Court condones delay to allow appeal on disputed reverse charge tax liability and SCN quantification discrepancies.

By | July 15, 2026

Court condones delay to allow appeal on disputed reverse charge tax liability and SCN quantification discrepancies. Issue Whether a small security services provider should be allowed to file a late statutory appeal under Section 107 of the CGST Act when they missed the deadline due to lack of professional advice and the assessment orders involve… Read More »

GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void.

By | July 15, 2026

GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void. GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void. Issue Whether GST show cause notices, assessment orders, and consequential recovery actions (such as bank account freezing) initiated against a deceased proprietor are legally valid,… Read More »

Objective Evidence of Fraudulent Invoices and Missing Physical Deliveries Justifies Blocking of Input Tax Credit under Rule 86A

By | July 15, 2026

Objective Evidence of Fraudulent Invoices and Missing Physical Deliveries Justifies Blocking of Input Tax Credit under Rule 86A Issue Whether the tax department’s decision to block the petitioner’s Input Tax Credit (ITC) of approximately ₹4.11 crore under Rule 86A of the CGST Rules was legally valid, based on objective “reasons to believe” that the underlying… Read More »

Court Upholds Order Within Limitation and Dismisses Writ Relegating Assessee to Statutory Appeal

By | July 15, 2026

Court Upholds Order Within Limitation and Dismisses Writ Relegating Assessee to Statutory Appeal Issue Issue I (Six-Month SCN Window): Whether the requirement under Section 74 to issue a Show Cause Notice (SCN) at least six months before the final date for passing an Order-in-Original (OIO) is directory or mandatory. Issue II (Natural Justice and Hearing… Read More »