A single composite show cause notice issued under GST covering multiple financial years is legally impermissible and void. Issue Whether issuing a single consolidated or composite show cause notice encompassing multiple financial years under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 / Kerala Goods and Services Tax Act, 2017… Read More »
Portal-only service of show cause notice is inadequate after GST registration cancellation. Issue Whether uploading a show cause notice exclusively on the GST portal constitutes valid service under Section 169 of the Central/Uttar Pradesh Goods and Services Tax Act, 2017 when the taxpayer’s GST registration has already been cancelled and no business operations are ongoing.… Read More »
Fraud at the post-registration amendment stage concerning business premises does not warrant complete cancellation of the original GST registration. Issue Whether alleged fabrication or fraud committed solely at the post-registration amendment stage to add additional business premises justifies the complete cancellation of the original GST registration under Section 29 of the Central Goods and Services… Read More »
Government contractors are entitled to GST liability adjustments and supplementary agreements per established guidelines. Government contractors are entitled to GST liability adjustments and supplementary agreements per established guidelines. Issue Whether government contractors executing pre-GST works are entitled to reimbursement/adjustment of additional GST liability through supplementary agreements and guidelines laid down in co-ordinate bench precedents. Facts… Read More »
GST CASE LAWS 04.08.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 9 Central Goods and Services Tax Act, 2017 State of Karnataka v. Sudhanva Engineers and Builders Click Here Directions for reimbursement of differential GST liability (18% vs 12%), interest, and penalty for pre-GST contracts are enforceable solely against the employer, not… Read More »
Mere uploading of orders on GST portal without actual communication does not constitute valid service for limitation. Mere uploading of orders on GST portal without actual communication does not constitute valid service for limitation. Issue Whether service of orders solely by uploading them on the GST Common Portal constitutes valid service for computing the limitation… Read More »
Anticipatory Bail Granted to Scrap Trader Accused of Fraudulent ITC Availment Subject to Standard Conditions Issue Whether an applicant apprehending arrest under Section 132 for alleged fraudulent availment of Input Tax Credit (ITC) without actual supply of goods is entitled to anticipatory bail when investigation is ongoing and the applicant cites medical reasons for initial… Read More »
Demand of statutory late fee under Section 47 determined within Section 73 adjudication proceedings is valid. Issue Whether tax authorities have the jurisdiction to determine and demand statutory late fees for delayed return filing under Section 47 through adjudication proceedings initiated under Section 73. Facts Registration & Non-Compliance: The petitioner, a proprietorship firm engaged in… Read More »
Statutory IGST Refund Cannot Be Denied Due to Web Portal Glitches and Must Be Processed Manually Statutory IGST Refund Cannot Be Denied Due to Web Portal Glitches and Must Be Processed Manually Issue Whether an IGST refund claim statutorily recognized under Section 54 of the CGST/TNGST Act can be denied or refused manual processing due… Read More »
GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues Issue Whether a GST registration cancelled under Section 29 solely due to non-filing of returns for six consecutive months can be restored if the taxpayer… Read More »