A taxpayer can’t belatedly challenge their changed GST status after failing to act on intimation. Issue Can a taxpayer successfully challenge their changed status from a “composition” to a “regular” taxpayer at a late stage in the proceedings, if they failed to object or take any action when they were first formally intimated about the… Read More »
A fresh hearing must be given for cancellation after a proprietor’s death during COVID. Issue Should a retrospective cancellation of a GST registration be sustained if the legal heir of the deceased proprietor was unable to respond to the show-cause notice due to the proprietor’s demise, especially when these events occurred during the COVID-19 pandemic?… Read More »
Advisory to file pending returns before expiry of three years Sep 25th, 2025 As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three… Read More »
IMPORTANT GST CASE LAWS 24.09.2025 Section Case Law Title Brief Summary Citation Relevant Act Circular No. 252/09/2025 – GST E-office generated ‘Issue Number’ will be deemed as DIN for communications by CBIC officers: Circular The CBIC clarified that the eOffice system-generated ‘Issue Number’ for public communications will serve as the Document Identification Number (DIN), eliminating… Read More »
A writ petition cannot be used to resolve a contractual dispute over the payment of a statutory penalty; the remedy lies in a statutory appeal and a separate civil action. Issue Can a taxpayer use a writ petition to seek an immediate refund of a confiscation penalty that was paid directly by their client (a… Read More »
An order passed after denying an adjournment requested on valid medical grounds is a violation of the principles of natural justice and is not legally sustainable. Issue Is an adjudication order confirming a tax demand legally valid if it is passed without granting an adjournment sought by the taxpayer on genuine medical grounds, thereby denying… Read More »
Denying the cross-examination of a witness whose statement is used against a taxpayer is a clear violation of the principles of natural justice. Issue Is an adjudication order confirming a tax demand legally valid if it relies on the statements of a third party, but the adjudicating authority denies the taxpayer’s specific request to cross-examine… Read More »
A tax demand is invalid if it’s based on evidence not provided to the taxpayer. Issue Is a tax demand legally sustainable if it is confirmed based on materials and evidence that were never shared with the taxpayer, thereby denying them a fair opportunity to rebut that evidence? Facts The GST department issued a show-cause… Read More »
A court will direct an authority to first decide on a pending representation regarding a contractual GST dispute before intervening on the merits of the case. Issue When there is a contractual dispute over who is liable to bear the burden of GST, and the aggrieved party has already made a formal representation to the… Read More »
A show cause notice is invalid if its timeline for reply and hearing is contradictory. Issue Is a show cause notice for the cancellation of a GST registration legally valid if it sets a date for a personal hearing that falls before the expiry of the time limit given to the taxpayer to file a… Read More »