Writ petition is rejected since typographical errors in an SCN do not breach natural justice. Issue Whether a writ petition under Article 226 of the Constitution of India can be entertained to quash an assessment order on grounds of natural justice violations when the alleged defects consist of a typographical error in the tax period… Read More »
GST registration cancellation must be dropped if the assessee pays full tax dues and files pending returns. Issue Whether a GST registration cancelled under Section 29(2)(c) for non-filing of returns can be restored by the proper officer under the proviso to Rule 22(4) if the assessee demonstrates readiness to pay all outstanding tax liabilities, interest,… Read More »
Writ jurisdiction cannot be invoked when an alternative statutory appeal remedy exists for registration cancellation. Issue Whether a writ petition under Article 226 of the Constitution can be entertained to challenge the suspension and cancellation of a GST registration arising from a marital property dispute, when an alternative and efficacious statutory appeal remedy is available… Read More »
Input tax credit denial for 2018-19 is unsustainable as returns were filed before the extended statutory cut-off. Issue Whether the tax department can legally deny Input Tax Credit (ITC) on the grounds of belated filing when the taxpayer furnished their monthly returns for December 2018 to March 2019 within the extended statutory cut-off date of… Read More »
Inedible mixed Pooja oil is classifiable under Heading 1518, attracting a 5% GST rate. Issue Whether the proposed ‘Pooja oil’, an inedible mixture comprising 99% vegetable oils and 1% sesame oil, is classifiable under Heading 1518, thereby attracting a 5% GST rate, despite the product being labeled and marketed as non-edible. Facts The applicant is… Read More »
GST CASE LAW 06.07.2026 Relevant Act Section Case Law Title / Issuing Authority Citation Brief Summary Central GST Act, 2017 E-Way Bill Compliance Goods and Services Tax Network (GSTN) Click Here GSTN Advisory/FAQs: Clarifies the mandatory capture of “Ship-to GSTIN” in Bill-to/Ship-to transactions and voluntary closure of e-Way Bills. Explains API changes, system validations, and… Read More »
An unsigned GST assessment summary is invalid and cannot be validated by curative provisions. Issue Whether a GST assessment summary issued in Form GST DRC-07 is legally valid if it completely lacks the signature of the Assessing Officer, and whether statutory curative and service provisions under Section 160 can validate such an unsigned order. Facts… Read More »
Prosecution under general penal law for past tax delays is unsustainable given special GST codes. Issue Whether the revenue or police authorities can legally invoke general penal provisions under Section 316(5) of the Bharatiya Nyaya Sanhita (BNS), 2023 for the delayed deposit of tax when the GST Act provides a complete, self-contained special code for… Read More »
Supreme Court stays further proceedings against an assessment order challenged via writ despite available appellate remedies. Issue Whether a writ petition challenging a Section 74 Order-in-Original is maintainable under the Whirlpool exceptions if the assessee alleges that the Show Cause Notice was issued without proper jurisdiction, based on a contested audit, and after a Call… Read More »
Parallel scrutiny and audit proceedings are valid separate actions under GST despite structural corporate changes. Issue Whether the revenue department can legally run separate, parallel audit-based and scrutiny-based proceedings for the same period under Sections 65 and 61 of the CGST/TNGST Act, and whether a Show Cause Notice under Section 74 is valid if it… Read More »