Category Archives: GST

A show cause notice alleging fraud or suppression without specific foundational facts and correlation is legally unsustainable

By | October 13, 2026
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A show cause notice alleging fraud or suppression without specific foundational facts and correlation is legally unsustainable Issue Whether a Show Cause Notice (SCN) issued under Section 74 proposing denial of Input Tax Credit (ITC) using a generic, alternative assertion of “fraud or willful misstatement or suppression” without specifying which ground applies or correlating it… Read More »

Exclusive uploading of SCN on portal tab without intimation violates natural justice, invalidating ex-parte order

By | October 13, 2026
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Exclusive uploading of SCN on portal tab without intimation violates natural justice, invalidating ex-parte order Issue Whether uploading a Show Cause Notice (SCN) under the “Additional Notices and Orders” tab on the GST portal without separate intimation violates natural justice principles under Section 75 read with Section 169. Whether an ex-parte adjudication order passed without… Read More »

Consolidated Show Cause Notice under Section 73 covering multiple financial years is legally unsustainable and void

By | October 13, 2026
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Consolidated Show Cause Notice under Section 73 covering multiple financial years is legally unsustainable and void Issue Whether a single consolidated Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2020-21 to 2024-25) is legally permissible, or whether separate notices for each relevant assessment year are mandatory. Facts Multiple Assessment Years: The… Read More »

A consolidated show cause notice issued under Section 73 covering multiple financial years is legally unsustainable

By | October 13, 2026
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A consolidated show cause notice issued under Section 73 covering multiple financial years is legally unsustainable Issue Whether a single consolidated Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2020-21, 2021-22, 2022-23, and 2023-24) is legally permissible, or whether separate notices for each relevant assessment year are mandatory. Facts Multiple Financial… Read More »

Composite assessment order covering multiple tax periods under Section 73 is fundamentally illegal and invalid

By | October 13, 2026
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Composite assessment order covering multiple tax periods under Section 73 is fundamentally illegal and invalid Issue Whether a single composite Show Cause Notice (SCN) or composite assessment order issued under Section 73 covering multiple tax periods (AY 2021-22 to 2024-25) is legally sustainable. Facts The petitioner is a registered dealer under the Goods and Services… Read More »

Writ petition against GST Order-in-Original is non-maintainable when an efficacious statutory appellate remedy is available

By | October 13, 2026
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Writ petition against GST Order-in-Original is non-maintainable when an efficacious statutory appellate remedy is available Issue Issue 1 (Appellate Remedy vs. Writ Jurisdiction): Whether a writ petition under Article 226 of the Constitution is maintainable against an Order-in-Original (OIO) passed under Section 74 confirming tax, interest, and penalty demand when a statutory appeal lies against… Read More »

GST CASE LAWS 09.10.2026

By | October 12, 2026
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GST CASE LAWS 09.10.2026   Here is the structured table containing the requested details extracted from the provided text: Section Case Law Title / Event Brief Summary Citation Relevant Act N/A (Press Release) Recommendations of the 57th Meeting of the GST Council Press release summarizing the recommendations of the 57th GST Council meeting, covering rationalisation… Read More »

Technical Mismatch in Consignee Address Without Intent to Evade Tax Cannot Justify Section 129 Penalty

By | October 12, 2026
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Technical Mismatch in Consignee Address Without Intent to Evade Tax Cannot Justify Section 129 Penalty Issue Whether a penalty under Section 129 can be imposed for transit detention of goods solely on account of a technical address mismatch in the consignee’s address when accompanied by valid invoices and e-way bills without any physical discrepancy or… Read More »

Bona Fide Address Error in Valid Transport Documents Cannot Justify Transit Penalty Under Section 129

By | October 12, 2026
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Bona Fide Address Error in Valid Transport Documents Cannot Justify Transit Penalty Under Section 129 Issue Whether a penalty under Section 129 can be imposed for transit detention solely due to a minor address discrepancy in invoices and e-way bills when physical goods fully match the documents and no intention to evade tax exists. Facts… Read More »

Departmental Appeal Below Prescribed Monetary Limit Dismissible at Threshold Without Examining Merits

By | October 12, 2026
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Departmental Appeal Below Prescribed Monetary Limit Dismissible at Threshold Without Examining Merits Issue Whether a departmental appeal filed by the Revenue before the Appellate Tribunal against an order setting aside a penalty is maintainable when the disputed amount is below the statutory monetary limit prescribed under Section 120 and no recognized exceptions are established. Facts… Read More »