Demand Exceeding SCN Amount and Improper Portal Service Violates Law, HC Remands Case. Issue Can a GST demand order be sustained if it demands an amount of tax, interest, and penalty higher than what was proposed in the Show Cause Notice (SCN), especially when the SCN itself was not properly communicated to the taxpayer, having… Read More »
An Unsigned GST Assessment Order is Legally Invalid and Must Be Set Aside. Issue Is a GST adjudication order legally valid if the summary of the order in FORM GST DRC-07 is not signed by the assessing authority, and can such a defect be treated as a curable irregularity? Facts The petitioner, a registered dealer,… Read More »
HC Condones Appeal Delay Beyond Statutory Limit on Medical Grounds. Issue Can a High Court, exercising its constitutional writ jurisdiction, condone a delay in filing a statutory GST appeal beyond the maximum period prescribed under Section 107 of the CGST Act, especially when the delay was caused by a genuine and severe medical emergency? Facts… Read More »
Conditional Lifting of Bank Account Attachment Allowed to Ensure Business Continuity. Issue Can a provisional attachment of bank accounts under Section 83 of the CGST Act be lifted to allow a business to continue its operations, provided that the interest of the revenue is secured by the taxpayer giving a binding undertaking not to withdraw… Read More »
GST Notice Sent to Old Email is Invalid; HC Holds SCN Time-Barred. Issue Whether a Show Cause Notice (SCN) is considered legally served within the limitation period if it is sent to a taxpayer’s old, outdated email address, even when the department was aware of and had used the new authorized email for prior communications?… Read More »
GST Demand Against Deceased is Invalid; Notice to Legal Heir is Mandatory. Issue Whether a GST demand proceeding can be validly initiated and a final order passed against a proprietor who is already deceased, or if the proceedings must be directed against their legal representative to be legally sustainable. Facts The proprietor of a business,… Read More »
GST Demand Against Deceased is Invalid; Notice to Legal Heir is Mandatory. Issue Whether a GST demand proceeding can be validly initiated and a final order passed against a proprietor who is already deceased, or if the proceedings must be directed against their legal representative to be legally sustainable. Facts The proprietor of a business,… Read More »
SC Upholds HC Order Granting ITC Refund to SEZ Unit in ISD Scenario. Issue Can an SEZ unit claim a refund of unutilized Input Tax Credit (ITC) that it has received through an Input Service Distributor (ISD), even when the general rule specifies that only the supplier of goods or services to an SEZ unit… Read More »
IMPORTANT GST CASE LAWS 29.10.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 5 R.K.Ispat Ltd. v. Union of India Challenge to a Show Cause Notice (SCN) issued by the Central Authority on the ground that the monetary limit did not exceed Rs. 1 crore was dismissed, as the fixation of monetary limits… Read More »
HC Directs Authority to First Decide on SCN Rectification Before Adjudication. Issue When a taxpayer files an application under Section 161 of the CGST Act to rectify an alleged error in a Show Cause Notice (SCN), is the adjudicating authority obligated to first consider and dispose of that rectification application before proceeding with the hearing… Read More »