GST CASE LAW 15.05.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 D P Jain & Co. Infrastructure (P.) Ltd. v. Union of India Corporate guarantees executed for group entities without consideration by an infrastructure company not in the guarantee business do not constitute a supply. Click Here Central Goods and Services… Read More »
Statutory 10% Pre-Deposit Satisfied Restores Appeal Dismissed for Delay for Hearing on Merits Issue Whether an appeal dismissed by the Appellate Authority can be restored for adjudication on merits under Section 107 of the CGST/TNGST Act upon the assessee depositing the statutory pre-deposit of 10% along with a short delay of seven days. Facts Scrutiny… Read More »
Interim Relief Against Section 79 Bank Recovery Denied Due to Delay in Approaching Court Issue Whether an interim stay against Section 79 bank recovery notices is maintainable when the petitioner failed to approach the High Court promptly after the initial demand notice. Facts Initial Demand Notice: In March 2025, Respondent No. 4 issued a notice… Read More »
Composite GST Notices and Orders Clubbing Multiple Assessment Years Are Impermissible and Legally Unsustainable Composite GST Notices and Orders Clubbing Multiple Assessment Years Are Impermissible and Legally Unsustainable Issue Whether issuing single, composite show-cause notices and passing composite assessment/demand orders clubbing multiple assessment years under Sections 73, 74, and 75 of the CGST/KGST Act is… Read More »
Consolidated Show Cause Notice Clubbing Multiple Financial Years Under Section 74 Is Invalid and Void Consolidated Show Cause Notice Clubbing Multiple Financial Years Under Section 74 Is Invalid and Void Issue Whether a single, consolidated Show Cause Notice issued under Section 74 of the CGST/MGST Act clubbing multiple financial years is legally sustainable. Facts Period… Read More »
Ex Parte Assessment Order Remanded for Re-adjudication After Setting Aside Demand for Exemption Support Documents Ex Parte Assessment Order Remanded for Re-adjudication After Setting Aside Demand for Exemption Support Documents Issue Whether an ex parte adjudication order passed under Section 73(9) demanding tax on exempted turnover is liable to be set aside and remanded when… Read More »
Best Judgment Assessment Orders Stand Deemed Withdrawn Upon Furnishing Returns and Remitting Dues Under Section 62(2) Best Judgment Assessment Orders Stand Deemed Withdrawn Upon Furnishing Returns and Remitting Dues Under Section 62(2) Issue Whether best judgment assessment orders passed under Section 62 of the APGST/CGST Act stand deemed withdrawn when the assessee subsequently furnishes GSTR-3B… Read More »
Show Cause Notice Proposing Retrospective GST Cancellation Set Aside for Violating Natural Justice Principles Issue Whether a Show Cause Notice (Form GST REG-17) proposing retrospective cancellation of GST registration without providing underlying verification reports, supplier details, or documentary evidence violates principles of natural justice and is legally sustainable under Section 29 read with Rule 22.… Read More »
Writ Challenging GST Registration Cancellation and ITC Blocking Dismissed Due to Alternate Remedy and Ongoing Investigation Writ Challenging GST Registration Cancellation and ITC Blocking Dismissed Due to Alternate Remedy and Ongoing Investigation Issue Whether an extraordinary writ petition challenging an order of GST registration cancellation is maintainable when an efficacious statutory remedy of applying for… Read More »
E-Commerce Platform Operator Not Collecting Payment Is Not Liable for TCS or Section 74 SCN Issue Whether an e-commerce platform operator is liable to collect Tax Collected at Source (TCS) under Section 52 of the CGST/KGST Act when consideration for supplies is collected directly by an independent service provider rather than the platform operator. Whether… Read More »