GST CASE LAWS 12.08.2026 GST CASE LAWS 12.08.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 6 Saraswati Spinning and Weaving Mills v. State of HP Click Here Where CGST authority initiated adjudicatory proceedings first, State GST authority cannot pursue parallel adjudication on the same subject matter and period; authorities… Read More »
Best Judgment Assessment Orders Quashed as Revenue Failed to Prove Service of Mandatory Statutory Notices Best Judgment Assessment Orders Quashed as Revenue Failed to Prove Service of Mandatory Statutory Notices Issue Whether best judgment assessment orders passed under Section 62 of the CGST/KGST Act are legally sustainable when no mandatory statutory notices were actually served… Read More »
Contractual Dispute Over Differential GST Tax Deduction Must Be Resolved via Invoked Arbitration, Not Writ Jurisdiction Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge a municipal authority’s withholding of differential tax following the transition to the GST regime when the underlying contract contains an arbitration clause that the… Read More »
High Court Grants Regular Bail in Rs 9.67 Crore GST Fraud Case as Investigation Relying on Documentary Evidence Is Complete Issue Whether a proprietor accused of fraudulent Input Tax Credit (ITC) availment of Rs. 9.67 crores is entitled to regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 when the evidence is… Read More »
Anticipatory Bail Granted for Rs 11.08 Crore GST Fraud Set Aside Requiring Custodial Interrogation Issue Whether the High Court was justified in granting anticipatory bail to a proprietor accused of fraudulently availing Input Tax Credit (ITC) worth Rs. 11.08 crores without actual supply of goods when custodial interrogation was required by the Revenue. Facts The… Read More »
Assessee Relegated to Functional GST Appellate Tribunal for Priority Hearing and Interim Relief Consideration Assessee Relegated to Functional GST Appellate Tribunal for Priority Hearing and Interim Relief Consideration Issue Whether a writ petition or Special Leave Petition (SLP) challenging an adjudication order should be entertained on merits by higher courts when the GST Appellate Tribunal… Read More »
Bank Attachment Issued Without Prior Hearing Held Prima Facie Unsustainable and Kept in Abeyance Issue Whether a bank attachment notice issued under Section 79 to recover tax demands without providing a prior opportunity of hearing to the assessee is legally sustainable. Facts The bank account of the assessee was attached by the tax authority through… Read More »
Consolidated GST Show Cause Notice and Order Covering Multiple Financial Years Are Impermissible and Quashed Issue Whether issuing a single consolidated show-cause notice (SCN) and passing a consequential adjudication order covering multiple financial years is legally permissible under Section 74 read with Section 73 of the CGST/MGST Act. Facts The DGGI Nagpur issued a single… Read More »
Summary SCN Form DRC-01 Issued Without Detailed Notice Is Invalid and Set Aside Issue Whether a summary show-cause notice issued in Form DRC-01 is legally valid when issued without serving the underlying detailed show-cause notice under Section 73 of the CGST/TNGST Act. Facts The petitioner, a registered taxpayer, was issued a pre-show cause notice in… Read More »
Consolidated GST Show-Cause Notice Covering Multiple Assessment Years Is Permissible and Cannot Be Challenged via Writ Issue Whether a consolidated show-cause notice (SCN) issued under Section 73 or Section 74 of the CGST/AGST Act covering multiple financial years is legally permissible. Whether a writ petition under Article 226 of the Constitution is maintainable at the… Read More »