Category Archives: GST

High Court Mandates Immediate Operationalization of GST Appellate Tribunal Following Prolonged Appointment Delays Issue Whether the continued non-functionality of the GST Appellate Tribunal (GSTAT) is legally permissible given that the members were appointed as far back as August 2025, and whether the Court should intervene to compel the commencement of adjudicatory functions. Facts The Mandate:… Read More »

An Assessment Order Based on an Ante-Dated Service of Notice and Without a Personal Hearing Is Legally Invalid Issue Whether an assessment order is sustainable when there is a documented discrepancy in the date of service of the Show Cause Notice (SCN) and where the mandatory requirement of a personal hearing under Section 75(4) was… Read More »

GST Registration Restored After Expiry of Revocation Period Subject to Full Payment of Statutory Dues Issue Whether a GST registration cancelled for non-filing of returns for six months can be restored by the High Court when the statutory time limit for filing a revocation application under Section 30 has already expired. Facts The Default: The… Read More »

A Composite Show Cause Notice Covering Multiple Financial Years Is Legally Invalid as GST Assessment Is Year-Specific Issue Whether the GST authorities can issue a single, composite Show Cause Notice (SCN) under Section 74 for multiple financial years (e.g., July 2017 to March 2022) or if each year must be adjudicated through independent notices. Facts… Read More »

Facility for Withdrawal from Rule 14A Feb 21st, 2026 GSTN has enabled a new online facility for eligible taxpayers to apply for withdrawal from the option availed under Rule 14A of the CGST Rules by filing Form GST REG-32 on the GST Portal. 1. Who can apply • Active Taxpayers who are registered under Rule… Read More »

Individuals Facing Criminal Proceedings Can Renew Passports if the Trial Court Expressly Permits Such Issuance Issue Whether an individual accused of ITC fraud under Section 69 of the CGST Act can have their passport issued or renewed despite the restrictions in Section 6(2)(f) of the Passports Act, 1967, which normally bars applicants with pending criminal… Read More »

No Anti-Profiteering Liability Exists for Flats Booked Post-GST as Prices Already Account for Input Tax Credit Benefits Issue Whether a real estate developer is liable for “profiteering” under Section 171 of the CGST Act for not passing on Input Tax Credit (ITC) benefits to a homebuyer who booked a flat in the post-GST period, despite… Read More »

Retrospective GST Registration Cancellation Requires Specific Reasoning and Prior Notice in the SCN Issue Whether the tax authorities can retrospectively cancel a GST registration when the Show Cause Notice (SCN) fails to propose such retrospectivity and the final order lacks specific reasoning for the chosen date. Facts The Notice: The Department issued an SCN proposing… Read More »

Existing Pre-Deposits Exceeding the Required Percentage of Scaled-Down Demands Preclude the Need for Additional Payments Issue Whether an assessee is required to make a fresh pre-deposit for filing an appeal before the Appellate Tribunal when the amount already deposited at the first appellate stage exceeds the statutory percentage required for the reduced demand. Facts Initial… Read More »

Service Through the GST Portal Alone Without Using Alternative Modes Breaches Principles of Natural Justice Issue Whether service of a Show Cause Notice (SCN) and subsequent reminders solely by uploading them on the GST portal—without utilizing other prescribed modes or granting a personal hearing—is sufficient to uphold an ex-parte assessment order. Facts The Challenge: The… Read More »