Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits Issue Whether the High Court can exercise its writ jurisdiction to condone a 167-day delay in filing an appeal against a GST registration cancellation order under Section… Read More »
Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Issue Whether statutory tax, interest, and penalty liabilities of a deceased sole proprietor can be… Read More »
Proceedings For Transitional Credits Availed Under Erstwhile Haryana VAT Cannot Be Initiated Under GST Sections 73 and 74 Issue Whether tax authorities possess jurisdiction under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act, Punjab GST Act, and Haryana GST Act to initiate proceedings or adjudicate disputes regarding input tax credits… Read More »
Reckoning Limitation Period From Subsequent Manual Filing Date When Online GST Refund Application Was Already Acknowledged Is Illegal Reckoning Limitation Period From Subsequent Manual Filing Date When Online GST Refund Application Was Already Acknowledged Is Illegal Issue Whether tax authorities can reckon the limitation period from a subsequent manual filing date under Rule 97A to… Read More »
ITC Disallowance Time-Bar Quashed as All GST Returns Were Furnished Before Mandatory November 30 Cut-off Issue Whether input tax credit (ITC) under Section 16 of the CGST/KSGST Act can be disallowed on the ground of time limitation when all relevant GST returns for the periods December 2018 to March 2019, November 2019 to March 2020,… Read More »
GST CASE LAW 03.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Notification No. 47/2026-CE Government Notification (ATF SAED Reduction) Special Additional Excise Duty (SAED) on Aviation Turbine Fuel (ATF) reduced from ₹19.5/litre to ₹19/litre, effective 01-09-2026 via amendment to Notification No. 8/2026-CE. Click Here Central Excise Act, 1944 Notification No. 46/2026-CE Government Notification… Read More »
Presumption of e-Way Bill reuse without concrete proof of prior delivery cannot sustain detention under Section 129. Issue Whether detention of goods and imposition of penalty under Section 129 based on a presumption of e-Way Bill and invoice reuse is legally sustainable in the absence of concrete proof establishing a prior completed journey or delivery.… Read More »
Allegation of e-way bill reuse without concrete proof cannot justify detention and penalty under Section 129 Issue Whether detention of goods and imposition of penalty under Section 129 for alleged reuse of e-way bills and invoices can be sustained based on mere suspicion without cogent proof of a completed prior journey. Facts Movement of Goods:… Read More »
GSTAT grants interim stay on recovery as full tax payment and pending appeal show irreparable prejudice. GSTAT grants interim stay on recovery as full tax payment and pending appeal show irreparable prejudice. Issue Whether an interim stay on recovery and operation of an appellate order should be granted under Section 113 read with Rule 29… Read More »
High Court condones appeal delay caused by CA’s communication failure to prevent grave injury to assessee. High Court condones appeal delay caused by CA’s communication failure to prevent grave injury to assessee. Issue Whether a statutory appeal under Section 107 of the CGST/RGST Act can be admitted by condoning delay beyond the statutory period when… Read More »