A taxpayer gets a fresh hearing if an order is uploaded to an obscure portal tab. Issue What is the appropriate legal remedy for a taxpayer who misses the statutory deadline to file an appeal because the final adjudication order was uploaded to the “Additional notices and orders” tab on the GST portal instead of… Read More »
A single, consolidated show-cause notice (SCN) is valid for multiple years in large-scale GST fraud cases, and the proper remedy against the final order is a statutory appeal, not a writ petition. Issue Is a single, consolidated show-cause notice (SCN) that covers multiple financial years legally permissible under Section 74 of the CGST Act, 2017,… Read More »
A court may restore a GST registration if the taxpayer agrees to become compliant. Issue Should a taxpayer whose GST registration was cancelled for non-filing of returns, and whose subsequent appeal was also rejected for being filed late, be given a final opportunity by a High Court to have their registration restored? Facts A petitioner-company,… Read More »
A court can grant a taxpayer a fresh, conditional opportunity to apply for the restoration of their cancelled GST registration, even if the statutory deadline has expired. Issue Can a taxpayer, whose GST registration has been cancelled for non-filing of returns and who has also missed the statutory deadline to apply for revocation, be given… Read More »
An advance ruling is binding only on the applicant, not on other taxpayers. Issue Can a tax authority issue a show-cause notice and demand tax from a taxpayer by applying and enforcing an advance ruling that was obtained by a completely different and unrelated taxpayer? Facts A person named Gulab Singh Chouhan had applied for… Read More »
A demand order is invalid if a show-cause notice in Form DRC-01 was not issued first. Issue Is a summary demand order issued in Form DRC-07 legally valid if the tax department has failed to issue the mandatory, formal show-cause notice (SCN) in Form DRC-01 before passing the final order? Facts The GST department initiated… Read More »
New GST Changes from 1 October 2025 | NEXT GENT GST 2.0 Update Effective Date for New Changes: Many new GST changes, notified through Notification No. 16/2025, will become effective from October 1, 2025. These changes were introduced through the Finance Act, 2025. Changes in Definitions (Section 2): Local Authority: The definition of “Local Authority”… Read More »
Withdrawal of circular No. 212/6/2024-GST dated 26th June, 2024 – reg. Circular No. 253/10/2025 – GST F. No. CBIC-20001/3/2025-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing North Block, New Delhi Dated the 1st October, 2025 To The Principal Chief Commissioners / Chief Commissioners… Read More »
GST Return FILING Changes from October 2025 GST Return System Changes (from October 2025) GSTR-1 and GSTR-3B Integration: Figures from your filed GSTR-1 will now auto-populate in GSTR-3B. Crucially, this auto-populated liability data in GSTR-3B will be non-editable. If you make a mistake in GSTR-1, you must correct it through GSTR-1A before filing GSTR-3B for… Read More »
IMPORTANT GST CASE LAWS 29.09.2025 SECTION CASE LAW TITLE Brief Summary Citation Relevant Act – Ruchika Industries vs. Union of India The matter was remanded as the assessee could not file a reply to the Show Cause Notice (SCN) due to stress from medical issues, and was granted a fresh opportunity. Click Here GST –… Read More »