No suppression can be alleged when the issue is already under litigation. Issue Can the tax department validly issue a show-cause notice under Section 74 of the CGST Act, 2017, alleging suppression of facts, on a classification issue that the department is fully aware of and which is already pending for a final decision before… Read More »
An ex-parte order is invalid if the preceding show-cause notice was uploaded to an obscure or ancillary tab on the GST portal, depriving the taxpayer of a fair hearing. Issue Is an ex-parte adjudication order legally valid if the show-cause notice (SCN) that initiated the proceeding was uploaded to the “Additional Notices Tab” of the… Read More »
A court may grant an extended time to file a statutory appeal, even after initial non-compliance by the taxpayer, considering the possibility of inadvertent error. Issue Should a taxpayer who failed to reply to a show-cause notice, did not attend the hearing, and did not file a timely appeal be granted a fresh opportunity by… Read More »
Invoice-wise Reporting Functionality in Form GSTR-7 on portal-reg Sep 26th, 2025 Vide Notification No. 09/2025 – Central Tax dated 11.02.2025, Form GSTR-7 was amended to enable capture of invoice-wise reporting of tax deducted at source (TDS). In this regard, it is informed that the functionality for invoice-wise reporting in GSTR-7 has now been made operational… Read More »
IMPORTANT GST CASE LAWS 25.09.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Lotus Valley Resort v. Union of India Where CGST officials had initially issued a Show Cause Notice (SCN) for a given period (A.Y. 2021-22 and 2022-23), the proceedings subsequently initiated by SGST officials for the same period were barred… Read More »
The rule to levy interest on a profiteered amount is prospective, not retrospective. Issue Can interest at 18% be levied on a profiteered amount for a period that occurred before the specific rule empowering the levy of such interest was introduced into the CGST Rules, 2017? Facts The Directorate General of Anti-Profiteering (DGAP) investigated the… Read More »
No penalty can be imposed for an expired e-way bill if the delay in transit was caused by a genuine, documented vehicle breakdown and there is no evidence of tax evasion. Issue Can a penalty be levied under Section 129 of the CGST Act, 2017, for an expired e-way bill when the taxpayer provides a… Read More »
GST proceedings cannot be initiated against a person who is already deceased. Issue Are show-cause notices and subsequent demand orders issued under the GST Act legally valid if they are issued in the name of a proprietor who is already deceased at the time of their issuance? Facts The petitioner was the wife and legal… Read More »
An order determining evaded sales without any reasoning is arbitrary and invalid. Issue Is an appellate order sustainable in law if it determines the amount of “evaded sales” based on “evaded purchases” but provides no reasoning or basis for its calculation, making the determination appear arbitrary? Facts Following a survey at the assessee’s business premises,… Read More »
Parallel GST proceedings by State and Central authorities for the same period are barred. Issue Can State GST authorities initiate and conclude proceedings against a taxpayer for a specific period if the Central GST authorities have already initiated proceedings on the same subject matter for that same period? Facts The Central GST authority initiated proceedings… Read More »