Category Archives: GST

Show Cause Notice Issued Without Specific Reasons and Relied-Upon Documents Is Void and Invalidates Recovery

By | July 30, 2026
0 Comment

Show Cause Notice Issued Without Specific Reasons and Relied-Upon Documents Is Void and Invalidates Recovery Issue Whether a Show Cause Notice issued under Section 74(1) that merely reproduces statutory text without disclosing specific reasons or supplying relied-upon documents is legally valid, and whether consequential recovery and bank account attachment orders are sustainable. Facts Initiation of… Read More »

Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid

By | July 30, 2026
0 Comment

Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid Issue Whether an adjudication order confirming the reversal of Input Tax Credit (ITC) solely because the supplier’s registration was subsequently cancelled is sustainable… Read More »

Failure to Issue Mandatory Form GST ASMT-10 Vitiates Return Scrutiny Assessment and Voids Order

By | July 30, 2026
0 Comment

Failure to Issue Mandatory Form GST ASMT-10 Vitiates Return Scrutiny Assessment and Voids Order Failure to Issue Mandatory Form GST ASMT-10 Vitiates Return Scrutiny Assessment and Voids Order Issue Whether an assessment order confirming tax demand and input tax credit reversal based on return discrepancies is valid when no notice in Form GST ASMT-10 was… Read More »

Supreme Court Issues Notice on DBFOT Highway Toll Right GST Liability Upheld by High Court

By | July 30, 2026
0 Comment

Supreme Court Issues Notice on DBFOT Highway Toll Right GST Liability Upheld by High Court Supreme Court Issues Notice on DBFOT Highway Toll Right GST Liability Upheld by High Court Issue Whether under a Design-Build-Finance-Operate-Transfer (DBFOT) concession agreement, granting exclusive toll collection rights to a concessionaire constitutes non-monetary/barter consideration for taxable works contract services provided… Read More »

Consolidated Show Cause Notices and Orders Across Multiple Tax Years Are Legally Valid Under GST

By | July 27, 2026
0 Comment

Consolidated Show Cause Notices and Orders Across Multiple Tax Years Are Legally Valid Under GST Issue Whether a Proper Officer has the statutory authority and jurisdiction under Section 73 to issue a consolidated Show Cause Notice (SCN) and pass a single consolidated Order-in-Original (OIO) covering multiple financial years (2018-19 to 2022-23). Facts Assessee Status: The… Read More »

GST CASE LAWS 24.07.2026

By | July 27, 2026
0 Comment

GST CASE LAWS 24.07.2026 GST CASE LAWS 24.07.2026 Section Case Law Title / Source Brief Summary Citation Relevant Act Section 7 Union of India v. Gujarat Chamber of Commerce and Industry SLP dismissed against High Court order holding that assignment of leasehold rights in an industrial plot with a building is a transfer of benefits… Read More »

Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside

By | July 27, 2026
0 Comment

Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Issue Whether a single composite assessment order passed under Section 73 covering multiple tax periods across different financial years is legally sustainable. Facts Assessee Profile:… Read More »

Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns

By | July 27, 2026
0 Comment

Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Issue Whether the non-issuance of a notice in Form GSTR-3A or non-compliance with SOP Circular No. 129/19-GST absolves a taxpayer from the statutory… Read More »

Cancellation and Revocation Rejections Lacking Mandatory DIN and Hearing are Invalid and Restored

By | July 27, 2026
0 Comment

Cancellation and Revocation Rejections Lacking Mandatory DIN and Hearing are Invalid and Restored Issue Whether GST registration cancellation and subsequent rejection of a revocation application are legally sustainable when issued without a personal hearing, lacking officer identity/DIN, and ignoring previously updated returns and paid dues. Facts Initial Cancellation: The petitioner, a works contractor, had their… Read More »