| CGST Act, 2017 |
N/A (Advisory) |
GSTN Advisory on AATO Timeline |
Revised timeline for amending Aggregate Annual Turnover (AATO) for FY 2025-26 due to automatic system updates. Taxpayers can amend AATO from 01-07-2026 to 31-07-2026; tax officers will verify from 01-08-2026 to 15-08-2026. |
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| CGST Act, 2017 |
N/A (FAQs) |
GSTN FAQs on e-Way Bills |
Issued FAQs clarifying the scope, eligibility, portal/API behavior, and business scenarios for the upcoming voluntary closure of e-Way Bills facility, kicking off on 01-08-2026. |
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| CGST Act, 2017 |
Section 29 |
S R Enterprise v. Union of India |
Cancellation of registration based on a stale show-cause notice (with no follow-up for nearly two years) and without a proper hearing was set aside for violating statutory fairness. Fresh proceedings are permitted. |
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| CGST Act, 2017 |
Section 29 |
Boldridge (P.) Ltd. v. Union of India |
Registration cancellation via a non-speaking order based on a vague show-cause notice (failing to specify periods of default) without an effective hearing was held illegal and restored to the SCN stage for fresh action. |
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| CGST Act, 2017 |
Section 29 |
Bandigisab Maheboobsab Bijapur v. Assistant Commissioner |
Following established precedent, an order rejecting a GST appeal against registration cancellation on the grounds of being time-barred was set aside, and fresh filing was allowed to be heard on merits. |
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| CGST Act, 2017 |
Section 74 |
Sunil Kumar Reddy Dontireddy v. Superintendent of CGST |
The objection against bundling multiple assessment years into a single show-cause notice and order-in-original after an audit was held unsustainable based on precedent. The proper remedy is a statutory appeal. |
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| CGST Act, 2017 |
Section 74 |
State Bank of India v. Commercial CGST & CE |
A composite SCN and adjudication order clubbing multiple financial years to bypass limitation bars was declared illegal and without jurisdiction, leading to the entire proceeding being quashed. |
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| CGST Act, 2017 |
Section 74 |
Kamal Ideal Infratech (P.) Ltd. v. Union of India |
SLP dismissed against HC order. The writ petition challenging a demand order due to alleged non-service of ASMT-10/SCN was dismissed on the grounds of delay and laches since the assessee failed to explain the delay or approach the statutory appellate route. |
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| CGST Act, 2017 |
Section 128A |
Ayiswarya Polymers v. Assistant Commissioner of GST |
Taxpayer discharged full liability within time but mistakenly deposited it under the IGST head. Rejection of waiver under section 128A solely due to wrong head payment was set aside; remanded for an opportunity to rectify the head-wise mapping. |
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| CGST Act, 2017 |
Section 128A |
Zyvana Integrated Services (P.) Ltd. v. Additional Commissioner of GST |
Delay in paying output tax due to non-payment by customers lacked intent to evade. In light of Section 128A benefits, the short payment warranted fresh adjudication under Section 73 (normal period) rather than Section 74 (fraud/suppression). |
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| CGST Act, 2017 |
Section 169 |
SKM Infraventure (P.) Ltd. v. CT & GST Office |
Service of notices by uploading them onto the common GST portal is legally valid under section 169. The writ petition claiming ignorance was dismissed as portal logs established the petitioner’s active participation in the proceedings. |
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