Category Archives: GST

Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST

By | September 8, 2026
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Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Issue Whether the High Court was justified in refusing to interfere under Article 226 against a GST penalty order… Read More »

GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable

By | September 8, 2026
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GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable Issue Whether an adjudication order under Section 75 of the GST Act involving an adverse tax determination can be sustained when the Revenue fails to provide a mandatory personal hearing to the assessee under Section 75(4). Facts Nature of Petition: The… Read More »

Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable

By | September 8, 2026
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Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2018-19 to 2022-23) and the consequential… Read More »

Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable

By | September 8, 2026
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Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple assessment years (2019-20 and 2020-21), along with its consequential summary orders and adjudication proceedings, is legally valid. Facts Composite SCN Issued: The Revenue issued… Read More »

Arbitrary GST registration cancellation by non-speaking order violates natural justice and is unsustainable in law.

By | September 8, 2026
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Arbitrary GST registration cancellation by non-speaking order violates natural justice and is unsustainable in law. Issue Whether a non-speaking GST registration cancellation order issued without recording reasons or showing application of mind, along with a subsequent dismissal of statutory appeal on limitation grounds, is legally sustainable under Section 29 read with Rule 22 and Article… Read More »

Rejection of ITC for FY 2018-19 availed on 20.12.2019 is unsustainable after Section 16(5) extended timelines.

By | September 8, 2026
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Rejection of ITC for FY 2018-19 availed on 20.12.2019 is unsustainable after Section 16(5) extended timelines. Rejection of ITC for FY 2018-19 availed on 20.12.2019 is unsustainable after Section 16(5) extended timelines. Issue Whether the rejection of Input Tax Credit (ITC) for FY 2018-19 availed on 20.12.2019 as time-barred under the earlier scheme can be… Read More »

Rejection of ITC for belated returns is unsustainable following the statutory amendment extending time limits.

By | September 8, 2026
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Rejection of ITC for belated returns is unsustainable following the statutory amendment extending time limits. Issue Whether the rejection of Input Tax Credit (ITC) on the ground of belated filing of returns under Section 16(4) is sustainable after the statutory incorporation of Section 16(5) refixing the timelines for returns and ITC claims. Facts Nature of… Read More »

GST CASE LAWS DIGEST 05.09.2026

By | September 7, 2026
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GST CASE LAWS DIGEST 05.09.2026 GST CASE LAWS DIGEST 05.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Cart Infralog Ltd. v. Additional Commissioner Where the assessee proved possession of invoices, receipt of goods, and payment, denial of ITC solely due to supplier’s tax default or non-reflection in GSTR-2A was unsustainable; the… Read More »

Post-GST Input Cost Escalation Offsets Additional ITC Benefits, Resulting in Nil Profiteering for Developer

By | September 7, 2026
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Post-GST Input Cost Escalation Offsets Additional ITC Benefits, Resulting in Nil Profiteering for Developer Issue Whether a real estate developer contravenes Section 171 anti-profiteering provisions when additional Input Tax Credit (ITC) accrued post-GST transition is completely offset by genuine commercial input cost escalations. Facts Complaint: A homebuyer alleged that the respondent developer failed to pass… Read More »

Issuance of Electronic Gift Vouchers and Credit Notes Constitutes Valid Compliance Under Section 171 Anti-Profiteering Provisions

By | September 7, 2026
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Issuance of Electronic Gift Vouchers and Credit Notes Constitutes Valid Compliance Under Section 171 Anti-Profiteering Provisions Issue Whether issuing Electronic Gift Vouchers (EGVs) and credit notes to affected buyers constitutes a legally valid, unconditional, and effective mode of passing on the benefit of GST rate reductions under Section 171 of the CGST Act. Facts Trigger… Read More »