Category Archives: GST

Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices

By | August 29, 2026
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Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Issue Whether a writ petition under Article 226 challenging a GST assessment order under Section 73 disallowing ITC due to GSTR-3B… Read More »

Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline

By | August 29, 2026
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Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline Issue Whether the disallowance of Input Tax Credit (ITC) for the period October 2017 to March 2018 on the ground of time bar is legally… Read More »

Pre-CIRP GST Dues Stand Extinguished Post-Plan Approval, but Assessee Remains Liable for Post-CIRP Liabilities

By | August 29, 2026
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Pre-CIRP GST Dues Stand Extinguished Post-Plan Approval, but Assessee Remains Liable for Post-CIRP Liabilities Issue Whether GST demand orders covering both pre-CIRP and post-CIRP periods (April 2018 to March 2020) are legally sustainable after the approval of an IBC Resolution Plan, and whether pre-CIRP tax liabilities stand extinguished while post-CIRP tax liabilities remain enforceable. Facts… Read More »

GST CASE LAW 26.08.2026

By | August 28, 2026
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GST CASE LAW 26.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 74 G.R. Infra Projects Ltd. vs. State of Madhya Pradesh Click Here A show cause notice invoking the extended period must clearly specify material facts of fraud, misstatement, or suppression within the notice itself;… Read More »

Detention of Goods and Penalty Upheld Due to E-Way Bill Mismatch and Intention to Evade Tax

By | August 28, 2026
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Detention of Goods and Penalty Upheld Due to E-Way Bill Mismatch and Intention to Evade Tax Issue Whether the Supreme Court should interfere with the High Court order upholding detention and penalty under Section 129 when goods were transported without a valid e-way bill and under misdeclared tax rates. Facts Interception & Detention: Goods belonging… Read More »

Deputy Commissioner Has Valid Pecuniary Jurisdiction to Issue Section 122 Penalty Notice Exceeding Rs. 1 Crore

By | August 28, 2026
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Deputy Commissioner Has Valid Pecuniary Jurisdiction to Issue Section 122 Penalty Notice Exceeding Rs. 1 Crore Issue Whether a Deputy Commissioner of State Tax possesses pecuniary jurisdiction under Section 122 read with Section 127 to issue a penalty Show Cause Notice exceeding Rs. 1 crore. Facts Assessment Period: Financial Year 2024-25. Issuance of SCN: A… Read More »

Delay in Filing Appeal Condoned as Mere Portal Upload Without Acknowledgment Does Not Trigger Limitation

By | August 28, 2026
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Delay in Filing Appeal Condoned as Mere Portal Upload Without Acknowledgment Does Not Trigger Limitation Issue Whether an appeal under Section 107 can be entertained on merits by condoning a 450-day delay when the Order-in-Original was served solely via portal upload without manual service, personal hearing, or acknowledgment. Facts Assessment Period: Financial Year 2018-19. Mode… Read More »

Appeal Directed to Be Heard on Merits as Delay in Filing Was Condoned Due to Improper Service of Order

By | August 28, 2026
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Appeal Directed to Be Heard on Merits as Delay in Filing Was Condoned Due to Improper Service of Order Issue Whether an appeal under Section 107 of the CGST/RGST Act should be entertained on merits by condoning the delay when the Order-in-Original was served solely by uploading it on the GST portal under “Additional Notices… Read More »

Single Composite Assessment Order Covering Multiple Tax Periods Under Section 74 Is Legally Impermissible

By | August 28, 2026
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Single Composite Assessment Order Covering Multiple Tax Periods Under Section 74 Is Legally Impermissible Issue Whether passing a single composite assessment order under Section 74 covering multiple financial years (2020-21 to 2024-25) is legally valid under GST law. Facts Assessment Periods: Tax determination proceedings under Section 74 were initiated against the assessee for FYs 2020-21,… Read More »

Invocation of Section 74 Quashed as Availing Ineligible ITC Without Fraud Proof Does Not Constitute Suppression

By | August 28, 2026
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Invocation of Section 74 Quashed as Availing Ineligible ITC Without Fraud Proof Does Not Constitute Suppression Issue Whether invoking the extended limitation period under Section 74 based on bald allegations of suppression—without proving contumacious intent or disclosing specific grounds in the SCN—is legally sustainable. Facts Business Activity & Audit: The assessee, a manufacturer of centrifugal… Read More »