Experience the magic of Kosovo from anywhere with Street View Experience the magic of Kosovo from anywhere with Street View From unique modern architecture to a UNESCO World Heritage site, Kosovo’s rich heritage and dynamic cityscapes are now available for anyone to explore with Google Street View. Kosovo is a captivating blend of modern energy… Read More »
GST CASE LAWS 10.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Vardhman Ispat Udhyog v. Adjudicating Authority cum Deputy Commissioner, CGST Division Dharamshala Where multiple authorities initiate proceedings on alleged fake ITC for the same subject matter, the authority issuing the initial show cause notice takes precedence to ensure single-stream adjudication… Read More »
Mere Uploading of SCN on GST Common Portal Without Acknowledgment Does Not Constitute Valid Service Mere Uploading of SCN on GST Common Portal Without Acknowledgment Does Not Constitute Valid Service Issue Whether merely uploading a Show Cause Notice (SCN) and Order-in-Original on the GST common portal, without explicit acknowledgment or reply from the taxpayer, constitutes… Read More »
Non-Owner Cannot Seek Release of Detained Perishable Goods as Owner but Can Seek Alternate Statutory Release Non-Owner Cannot Seek Release of Detained Perishable Goods as Owner but Can Seek Alternate Statutory Release Issue Whether an appellant whose claim of ownership over detained perishable goods was disowned and rejected by tax authorities can claim release of… Read More »
Non-Speaking Order Passed Without Personal Hearing Violates Principles of Natural Justice and Is Unsustainable Issue Whether a cryptic, two-line assessment order passed in FORM GST DRC-07 without considering the assessee’s reply, providing reasons, or offering a personal hearing under Section 75 of the CGST/GGST Act, 2017 is legally sustainable. Facts Show Cause Notice: SCNs were… Read More »
Assessment Notice Under Omitted Section 74 For FY 2024-25 Is Defective and Requires Fresh Notice Under Section 74A Issue Whether an assessment notice issued under Section 74 for FY 2024-25 is legally unsustainable due to the omission of Sections 73/74 and mandatory applicability of Section 74A, and whether such defect constitutes a total lack of… Read More »
Sanctioned GST Refund Must Be Released Pending Unlisted Delayed Appeal Upon Assessee Furnishing Deposit Undertaking Issue Whether the Revenue can withhold a GST refund sanctioned in 2022 on the ground that a belatedly filed, unlisted appeal is pending before the Appellate Tribunal under Section 54 read with Section 119 of the CGST/HGST Act, 2017. Facts… Read More »
Appeal Against CESTAT Order Determining Taxability of Service Lies to Supreme Court Under Section 35L Issue Whether an appeal against a final order of CESTAT determining the taxability of a service is maintainable before the High Court under Section 35G or lies exclusively before the Supreme Court under Section 35L of the Central Excise Act,… Read More »
Retrospective GST Registration Cancellation Lacking Reasons in SCN and Order Is Void and Set Aside Issue Whether the retrospective cancellation of a GST registration with effect from a backdated period is legally sustainable when neither the Show Cause Notice (SCN) nor the final order provides specific reasons or grounds justifying such retrospective backdating under Section… Read More »
Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Issue Whether the Tribunal could validly dispose of an appeal ex parte on a date not notified by a judicial order or uploaded cause list… Read More »