An order passed after denying a requested adjournment is a natural justice violation. Issue Is an adjudication order legally valid if it is passed without considering the taxpayer’s request for an adjournment, thereby depriving them of an opportunity to file a reply and be properly heard? Facts The GST department issued a show-cause notice (SCN)… Read More »
A late fee for not filing GST returns is mandatory, even if the department does not issue a preliminary reminder notice in Form GSTR-3A. Issue Can the imposition of a mandatory late fee under Section 47 of the CGST Act, 2017, for the non-filing of an annual return be challenged on the procedural ground that… Read More »
Retrospective cancellation of a GST registration is invalid if it was not proposed in the show-cause notice. Issue Can a GST authority cancel a taxpayer’s registration with retrospective effect if the show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a past date? Facts The… Read More »
Registration cannot be cancelled retrospectively if the show-cause notice did not propose it. Issue Can a GST authority cancel a taxpayer’s registration with retrospective effect if the show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a past date? Facts The assessee had closed their… Read More »
The court directed the assessee to file a statutory appeal instead of a writ petition. Issue Should a High Court entertain a writ petition against an appealable adjudication order, which includes a dispute over Input Tax Credit (ITC), or should it direct the taxpayer to first exhaust the alternative and effective remedy of filing a… Read More »
IMPORTANT GST CASE LAWS 26.09.2025 SECTION / TOPIC CASE LAW / ADVISORY TITLE Brief Summary CITATION / REFERENCE RELEVANT ACT Return Filing GSTN advisory on filing pending returns GSTN advises that returns cannot be filed after three years from their due date. From October 2025, the portal will block filings for returns overdue by… Read More »
A hotel cannot cite market dynamics to justify not passing on a GST rate cut. Issue Can a hotel avoid the charge of profiteering under Section 171 of the CGST Act, 2017, by claiming that its increase in the base price of rooms, which effectively nullified a GST rate reduction, was a result of market… Read More »
A court may grant extended time to file an appeal despite the taxpayer’s non-compliance. Issue Should a taxpayer who failed to reply to a show-cause notice, attend a hearing, and file a timely appeal be granted an opportunity by a High Court to pursue the statutory appellate remedy belatedly? Facts The assessee received a show-cause… Read More »
A provisional attachment of property under the GST law automatically expires after one year. Issue Can a provisional attachment of a bank account, made under Section 83 of the CGST Act, 2017, continue to be in effect for a period longer than one year from the date the attachment order was initially made? Facts The… Read More »
A court will not quash a reasoned show-cause notice but will ensure a fair hearing. Issue Should a High Court, in its writ jurisdiction, interfere with and quash a show-cause notice (SCN) issued under Section 74 of the CGST Act at a preliminary stage, based on the taxpayer’s claims that the allegation of fraud is… Read More »