Monthly Archives: July 2026

GST CASE LAWS 29.07.26

By | July 3, 2026

GST CASE LAWS 29.07.26 Section / Rule Case Law Title / Circular Brief Summary Citation Relevant Act N/A (Jurisdiction) Circular No. 255/01/2026-GST, Dated 25-06-2026 CBIC clarified that GST proceedings validly initiated by a transferor officer before a taxpayer’s migration remain valid. However, subsequent, implementation, and consequential actions must be managed by the transferee officer. Click… Read More »

Bail granted to construction company director arrested over supplier-created ITC mismatch after 15 days in custody.

By | July 3, 2026

Bail granted to construction company director arrested over supplier-created ITC mismatch after 15 days in custody. Issue Whether a director of a civil construction company is entitled to regular bail under Section 483 of the BNSS, 2023, when arrested under Section 132(5) of the Assam GST Act for alleged wrongful Input Tax Credit (ITC) utilization… Read More »

Appeal filed within three months of a rectification rejection cannot be dismissed as time-barred.

By | July 3, 2026

Appeal filed within three months of a rectification rejection cannot be dismissed as time-barred. Issue Whether a statutory appeal filed within three months from the rejection of a rectification application can be dismissed as time-barred on a technicality if the appeal memo mistakenly assails the original assessment order rather than the rectification rejection order. Facts… Read More »

GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79

By | July 3, 2026

GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 Issue Whether the GST authorities can lawfully issue a garnishee recovery notice under Section 79(1)(c)(i) to attach the personal… Read More »

GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79

By | July 3, 2026

GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 Issue Whether the GST authorities can lawfully issue a garnishee recovery notice under Section 79(1)(c)(i) to attach the personal bank account of a partner for the crystallized tax liabilities of a partnership firm, without invoking the provisional… Read More »

Invoking Section 74 Instead of Section 74A Invalidation Because It Wrongly Doubles the Taxpayer’s Penalty

By | July 3, 2026

Invoking Section 74 Instead of Section 74A Invalidation Because It Wrongly Doubles the Taxpayer’s Penalty Issue Whether an assessing authority can cure the wrong invocation of Section 74 instead of Section 74A for the assessment period 2024–25 as a mere clerical error, when choosing the wrong section directly alters the taxpayer’s penalty liability from 50%… Read More »

Issuing a Second SCN for the Same Assessment Period Violates Prior High Court Remand Directions

By | July 3, 2026

Issuing a Second SCN for the Same Assessment Period Violates Prior High Court Remand Directions Issue Whether the Assessing Officer (AO) can legally issue a second Show Cause Notice (SCN) and pass a fresh assessment order for the same financial year after the High Court specifically remanded the matter to adjudicate only the original, first… Read More »