Adjudication Order Quashed for Travelling Beyond SCN and Belated Passing (2-Year Delay) Issue Scope of Adjudication: Can an adjudicating authority pass an order confirming a demand under Section 74 (fraud/suppression) when the underlying Show Cause Notice (SCN) only initiated proceedings under Section 130 (Confiscation) and Section 122 (Penalty)? Natural Justice: Is an order legally sustainable… Read More »
Ex-Parte Order Quashed: Business Shutdown Treated as Bona Fide Reason for Non-Reply to Notices Issue Whether an ex-parte adjudication order passed under Section 73(9) of the CGST/KGST Act is legally sustainable when the assessee failed to file a reply to the Show Cause Notice (SCN) because the emails went unnoticed due to the shutdown of… Read More »
High Court Relegates Fraudulent ITC Case to Statutory Appeal; Writ Jurisdiction Declined Due to Complex Facts Issue Whether the High Court should exercise its extraordinary writ jurisdiction under Article 226 to adjudicate a GST demand involving allegations of a massive fraudulent Input Tax Credit (ITC) ring, or if the petitioner must be relegated to the… Read More »
IMPORTANT GST CASE LAW 22.11.2025 Section / Rule Case Law Title / Subject Brief Summary Citation Relevant Act Rule 10A GSTN Advisory on mandatory furnishing of bank account details Taxpayers (other than TCS/TDS/suo-moto registrations) must furnish bank account details within 30 days of registration or before filing GSTR-1/IFF, whichever is earlier, to avoid suspension of… Read More »
Advisory for Furnishing of Bank Account Details as per Rule 10A Nov 20th, 2025 Dear Taxpayers, As per Rule 10A, taxpayers (except those registered under TCS, TDS, or suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before filing details of outward supplies in GSTR-1 or IFF, whichever… Read More »
Uploading SCN to ‘Additional Notices’ Tab Without Alert is Not Valid Service; Ex-Parte Order Remanded. Issue Whether the uploading of a Show Cause Notice (SCN) and subsequent order solely under the “View Additional Notices and Orders” tab on the GST portal—without sending an email/SMS alert or uploading it to the standard “Notices” tab—constitutes valid service… Read More »
Section 74 Invocation Quashed: Extended Limitation Requires Specific Allegation of Fraud Issue Whether the extended period of limitation under Section 74 of the CGST Act can be invoked to demand tax, interest, and penalty when the Show Cause Notice (SCN) and the adjudication order fail to specifically charge the assessee with fraud, willful misstatement, or… Read More »
Remand to Reclassify Section 74 Orders as Section 73 Notices for Amnesty Eligibility; 50% Deposit Ordered. Issue Whether a taxpayer, against whom adjudication orders have been passed under Section 74 (alleging fraud/suppression) for multiple assessment years, can seek a remand to the Adjudicating Authority to re-examine the applicability of Section 74 versus Section 73, specifically… Read More »
Regular Bail Granted in GST Fraud Case; Custody Not Justified for Documentary Evidence Issue Whether an accused in a GST fraud case involving fake invoicing and wrongful Input Tax Credit (ITC) is entitled to regular bail after three months of custody, considering that the evidence is primarily documentary/electronic and the tax liability has not yet… Read More »
Cancellation Quashed Due to Lack of Opportunity; Fresh SCN & Hearing Ordered Issue Whether a GST registration cancellation order and the subsequent dismissal of the appeal (on limitation) are sustainable when the petitioner claims a violation of natural justice, specifically the lack of a proper opportunity to be heard. Facts The Action: A Show Cause… Read More »