No Double Jeopardy: General Penalty Dropped Where Specific Late Fee for Same Period Exists The Legal Issue Whether the GST Department can impose a General Penalty (Section 125) in addition to a Late Fee (Section 47) for the same tax period, and whether multiple assessment orders can impose redundant penalties for the same underlying default.… Read More »
Adjustment of Pre-Deposit for GSTAT: No Fresh Payment Required if 10% Already Paid The Legal Issue Whether a taxpayer is required to pay a fresh pre-deposit when filing an appeal before the GST Appellate Tribunal (GSTAT) if the amount already deposited during the first appeal (Section 107) exceeds the statutory requirement for the second appeal… Read More »
Natural Justice and GST Search: Demand Quashed for Non-Supply of Seized Records The Legal Issue Can a tax demand be legally sustained if the Department refuses to return seized documents or a CPU, thereby preventing the taxpayer from preparing an effective defense? Facts of the Case The Search: Following a search under Section 67, the… Read More »
Composite Show Cause Notices: Clubbing Multiple Financial Years Ruled Invalid The Legal Issue Can the GST Department issue a single, consolidated Show Cause Notice (SCN) for multiple financial years (e.g., FY 2017-18 to 2021-22), or does the statutory scheme of the CGST Act mandate year-wise notices? Facts of the Case The Notice: The CGST authorities… Read More »
Passport Renewal During ITC Fraud Proceedings: Supreme Court’s Authoritative Guidelines The Legal Issue Whether an individual arrested for GST fraud (Section 69) and facing criminal proceedings can have their passport renewed, despite the restrictions under Section 6(2)(f) of the Passports Act, 1967, which mandates refusal of travel documents to those with pending criminal cases. Facts… Read More »
Revocation of Cancellation: Restoration Allowed Even After Time Limit Elapses Issue Whether a GST registration cancelled for non-filing of returns (under Section 29) can be restored even if the statutory time limit for filing a revocation application under Section 30 has already expired. Facts The Cancellation: The registration of the assessee was cancelled because they… Read More »
IMPORTANT GST CASE LAWS 26.02.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 74 Rite Water Solutions v. Joint Commissioner [Composite Notice Void] A single Show Cause Notice (SCN) covering multiple years is invalid. The CGST scheme mandates year-wise determination; bunching years in one notice is a jurisdictional error. Click Here… Read More »
Exclusive Reliance on Portal Uploads for Service of Notice Without Personal Hearing Violates Principles of Natural Justice Issue Whether an assessment order is legally sustainable when the Show Cause Notice (SCN) was served exclusively via the GST portal, resulting in no reply from the taxpayer and an ex-parte order passed without a personal hearing. Facts… Read More »
High Court Grants Liberty to File Statutory Appeal Beyond Limitation Subject to a Higher Pre-Deposit Issue Whether an assessee, who failed to respond to a Show Cause Notice (SCN) and had their rectification application rejected, should be granted the extraordinary liberty to file a statutory appeal under Section 107 of the CGST Act despite the… Read More »
GST Registration Restored with Installment Facility and Bank Defreezing Subject to Furnishing of Security Issue Whether a taxpayer whose registration was cancelled in 2021 for non-filing of returns can be allowed to restore the registration, pay the accumulated liabilities in installments, and have their bank accounts defreezed. Facts The Cancellation: The petitioner’s GST registration was… Read More »