Category Archives: GST

GSTR-1 and GSTR-3B Mismatch Recovery Requires Mandatory DRC-01B Intimation Before Finalizing Tax Demand

By | August 7, 2026
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GSTR-1 and GSTR-3B Mismatch Recovery Requires Mandatory DRC-01B Intimation Before Finalizing Tax Demand Issue Whether an order-in-original passed under Section 73 treating excess liability reported in GSTR-1 as an admitted, self-assessed recovery can be sustained without issuing prior intimation in Form GST DRC-01B under Rule 88C to give the taxpayer an opportunity to explain bona… Read More »

Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty.

By | August 7, 2026
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Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty. Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty. Issue Whether a writ court can issue directions permitting a contractor to file revised GST returns, waiving statutory interest and penalties, or relaxing… Read More »

GST Case laws 02.08.2026

By | August 6, 2026
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GST Case laws 02.08.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 11 Public Transport Department Government of Andhra Pradesh, In re Click Here License fees collected by a public sector body for letting contractors operate and maintain toilet blocks at bus stations are exempt under Entry 76 of Notification… Read More »

Ex-parte GST order set aside as uploading notices under Additional Notices tab caused lack of notice.

By | August 6, 2026
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Ex-parte GST order set aside as uploading notices under Additional Notices tab caused lack of notice. Ex-parte GST order set aside as uploading notices under Additional Notices tab caused lack of notice. Issue Whether an ex-parte assessment order and subsequent appellate order are legally sustainable when pre-show cause notices, show cause notices, and orders were… Read More »

Service on portal after cancellation of GST registration is invalid; adjudication order quashed.

By | August 6, 2026
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Service on portal after cancellation of GST registration is invalid; adjudication order quashed. Issue Whether serving a Show Cause Notice (SCN) and adjudication order solely by uploading them on the GST portal constitutes valid service under Section 169 of the CGST/UKGST Act when the petitioner-firm’s GST registration had already been cancelled prior to the issuance… Read More »

Writ petition against GST assessment and rectification orders dismissed due to availability of efficacious alternative appellate remedy

By | August 6, 2026
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Writ petition against GST assessment and rectification orders dismissed due to availability of efficacious alternative appellate remedy Writ petition against GST assessment and rectification orders dismissed due to availability of efficacious alternative appellate remedy Issue Whether a writ petition challenging an assessment order and a rectification order on grounds of notice defects and limitation should… Read More »

Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty.

By | August 6, 2026
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Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty. Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty. Issue Whether detained perishable goods transported in transit can be released to the consignor under Section 129(1)(a) without requiring payment for the conveyance… Read More »

Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal.

By | August 6, 2026
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Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal. Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal. Issue Whether a writ petition challenging an appellate order passed under Section 107 of the CGST/WBGST Act should be entertained when the GST Appellate Tribunal (GSTAT) has… Read More »

Cancelled GST registration restored conditionally upon taxpayer’s undertaking to clear all dues and pending returns.

By | August 6, 2026
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Cancelled GST registration restored conditionally upon taxpayer’s undertaking to clear all dues and pending returns. Issue Whether the cancellation of a GST registration for non-filing of returns can be conditionally revoked and restored upon the taxpayer’s undertaking to clear all outstanding tax dues, interest, late fees, and penalties. Facts The petitioner was a registered person… Read More »

Exceptions to monetary limits in CBDT Letter dated 20-8-2018 do not apply retrospectively to pending appeals

By | August 6, 2026
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Exceptions to monetary limits in CBDT Letter dated 20-8-2018 do not apply retrospectively to pending appeals Issue Whether the exceptions introduced by the CBDT letter dated 20-8-2018 modifying Circular No. 3/2018 dated 11-7-2018 apply retrospectively to pending Revenue appeals filed under section 260A before 20-8-2018. Whether a Revenue appeal filed prior to 20-8-2018 with a… Read More »