RESTORED REGISTRATION VALIDATES ITC: SECTION 74 DEMAND QUASHED ISSUE Whether the Department can sustain a demand for tax and penalty under Section 74 (Fraud/Suppression) on the ground that purchases were made from a “bogus/non-existent” firm, when the cancelled registration of the supplier was subsequently restored by the authorities. FACTS The Transaction: In the normal course… Read More »
BAIL GRANTED IN GST FRAUD CASE: PROLONGED CUSTODY & MAGISTERIAL TRIAL OUTWEIGH SEVERITY OF OFFENSE ISSUE Whether an accused is entitled to bail in a serious GST evasion case involving fake firms and fake supplies, considering that the investigation is complete, the accused has been in custody for a prolonged period, and the offences are… Read More »
WRIT DISMISSED WITH COST: FAKE INPUT TAX CREDIT SCAM EXPOSED DESPITE E-WAY BILL COMPLIANCE ISSUE Whether the seizure of goods and vehicles (under Form MOV-02) is justified when the petitioner possesses valid E-way bills and tax invoices, but investigation reveals that the goods were physically procured from unknown sources to generate “fake Input Tax Credit”… Read More »
Important GST case laws 15.12.2025 Relevant Act Section Case Law Title Brief Summary Citation Integrated GST Act, 2017 Section 2 (Definitions – Proper Officer) Talbros Sealing Material (P.) Ltd. v. Additional Commissioner of Customs Export Where both Customs and GST Departments issued SCNs for an export-related refund, the matter required consideration as to who is… Read More »
Pre-Consultation Notice (DRC-01A) is Mandatory; Final Order Stayed Issue Whether the issuance of a Show Cause Notice (SCN) under Section 74 (involving fraud/suppression) is valid if the Department fails to first issue a pre-consultation notice in Form GST DRC-01A as required under Rule 142(1A). The core dispute is whether skipping this step deprives the taxpayer… Read More »
Order Quashed Due to SCN in “Additional Notices” Tab; Assessee Granted Opportunity Issue Whether an adjudication order passed ex-parte is valid when the taxpayer failed to reply to the Show Cause Notice (SCN) because it was uploaded under the “View Additional Notices and Orders” tab on the GST portal instead of the main dashboard. Facts… Read More »
No Double Pre-Deposit for Parallel CGST & SGST Demands Issue Whether a taxpayer is required to pay a mandatory pre-deposit (10%) twice—once for a State GST (SGST/DGST) appeal and again for a Central GST (CGST) appeal—when both authorities have raised demands on the same transaction and for the same period. Facts Period: 2017-2018. First Demand… Read More »
Writ Petition Not Maintainable When Statutory Remedy (Reference) Exists Issue Whether a High Court is justified in dismissing a Writ Petition filed against an order of the Tribunal (CEGAT/CESTAT) on the ground that the appellant failed to pursue the available statutory remedy (Reference/Appeal) provided under the Customs Act. Facts The Seizure: Authorities seized 252.177 kgs… Read More »
Order Quashed Due to SCN Hidden in “Additional Notices” Tab; Assessee Must Pay Cost Issue Whether an adjudication order passed without a personal hearing is valid when the taxpayer failed to reply to the Show Cause Notice (SCN) because it was uploaded under the obscure “View Additional Notices and Orders” tab on the GST portal… Read More »
Unreasoned SCN and Order Quashed; Lack of Communication by Accountant No Excuse, but Relief Granted on Merits Issue Whether a Show Cause Notice (SCN) and a subsequent Adjudication Order can be sustained if they fail to provide any reasons for the demand, even if the taxpayer failed to reply because their accountant did not inform… Read More »