GSTAT Operational: High Court Transition and Appeal Deadlines The Issue Whether pending writ petitions against first appellate orders (Section 107) should continue in the High Court now that GSTAT is operational, and how existing court-ordered deposits should be treated under the new appellate regime. The Facts The Vacuum: Taxpayers previously filed writ petitions because the… Read More »
Interim Relief on Co-insurance and Ceding Commission: Conflict with GST Council Circulars The Issue Whether the GST Department can continue to demand tax on co-insurance premiums and ceding commissions despite the GST Council issuing specific circulars (dated 11-10-2024 and 28-1-2025) to drop such demands, and whether a “stay” should be granted when jurisdictional officers… Read More »
Prolonged Pre-Trial Custody Overrides Gravity of Economic Offence in Bail Grant The Issue Whether an accused, alleged to be the mastermind behind a massive ₹315.3 Crore fake ITC scam involving 44 shell firms, is entitled to bail despite the economic gravity of the offence, considering he has been in custody for over eight months… Read More »
Unsigned GST Order: A Jurisdictional Nullity in the Eyes of Law The Issue Whether a GST assessment order issued in FORM GST DRC-07 is legally valid and enforceable if it lacks the digital or manual signature of the Assessing Officer (AO). The Facts The Lapse: The respondent authority passed an assessment order for the period… Read More »
IMPORTANT GST CASE LAWS 24.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16 (ITC Blocking) Mrs. Anjita Dokania v. State Tax Officer [Mandatory Unblocking] Power to block the Electronic Credit Ledger under Rule 86A ceases automatically after one year. Continuation beyond this period is wholly impermissible and must be… Read More »
Abdul Kader M v. State Tax Officer: Remand Granted for Deceased Assessee and Disputed Extensions The Issue Whether a GST assessment order for FY 2018-19 can be sustained if passed in the name of a deceased taxpayer and based on limitation extensions (Notifications 9/2023 and 56/2023) previously declared illegal by the High Court. The… Read More »
Assessment Against Deceased Person & Invalid Limitation Extensions: Madras HC Remands Case The Issue Whether a GST assessment order is valid if it was passed in the name of a deceased person and relied on limitation extensions (Notifications 9/2023 and 56/2023) that were previously declared illegal by the High Court. The Facts Illegal Notifications:… Read More »
GSTAT Now Functional: High Courts Direct Taxpayers to Tribunal for Appeals The Issue Whether writ petitions against orders passed under Section 107 (First Appeals) should continue to be entertained by High Courts now that the GST Appellate Tribunal (GSTAT) has been formally constituted and made operational. The Facts The Vacuum: For years, taxpayers were… Read More »
Unresolved Validity of Limitation Extensions: GST Orders Remanded Pending SC Verdict The Issue Whether a GST adjudication order passed for FY 2018-19 is valid if the Show Cause Notice (SCN) was issued within extended limitation periods (via Notifications 9/2023 and 56/2023), the validity of which is currently being challenged before the Supreme Court. The… Read More »
Mandatory Unblocking: ITC Ledger Cannot Be Restrained Beyond One-Year Statutory Limit The Issue Whether GST authorities can legally continue the blocking of a taxpayer’s Electronic Credit Ledger (ECL) under Rule 86A beyond the mandatory one-year period, even if investigations under Section 67 are ongoing. The Facts Search and Block: Following a search operation under… Read More »