Category Archives: GST

Exclusive reliance on portal upload to serve orders without alternative modes justifies condoning appeal delay.

By | June 30, 2026
0 Comment

Exclusive reliance on portal upload to serve orders without alternative modes justifies condoning appeal delay. Exclusive reliance on portal upload to serve orders without alternative modes justifies condoning appeal delay. Issue Whether uploading an assessment order solely on the GST portal constitutes sufficient communication to trigger the strict limitation period for filing an appeal, especially… Read More »

Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal

By | June 30, 2026
0 Comment

Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal Issue Whether an appeal dismissed solely on the grounds of limitation should be condoned when the adjudication order was served only to the consultant/accountant who… Read More »

Extended Limitation Justified for Fictitious ITC, but SCN Omission Nullifies Gobichettipalayam Adjudication Order

By | June 30, 2026
0 Comment

Extended Limitation Justified for Fictitious ITC, but SCN Omission Nullifies Gobichettipalayam Adjudication Order Issue Whether the Department was justified in invoking the extended period of limitation based on inspection findings of circular trading, and whether a final tax demand (DRC-07) can be sustained without issuing a prior Show Cause Notice (DRC-01) following a court-ordered remand.… Read More »

Statutory GST interest and penalties cannot be waived by courts due to contractual tax disputes.

By | June 30, 2026
0 Comment

Statutory GST interest and penalties cannot be waived by courts due to contractual tax disputes. Issue Whether a court can direct tax authorities to waive statutory interest, penalties, or time limits, and allow out-of-statute return modifications, because of a dispute over an incremental GST burden between a contractor and a government employer under a transitional… Read More »

Courts cannot waive statutory GST interest or penalty due to commercial disputes between contractors and employers.

By | June 30, 2026
0 Comment

Courts cannot waive statutory GST interest or penalty due to commercial disputes between contractors and employers. Courts cannot waive statutory GST interest or penalty due to commercial disputes between contractors and employers. Issue Whether a court can issue directions to tax authorities to waive statutory interest, penalties, or limitations, and allow the filing of revised… Read More »

Interest on delayed GST applies by operation of law, and contractual disputes do not bind tax authorities.

By | June 30, 2026
0 Comment

Interest on delayed GST applies by operation of law, and contractual disputes do not bind tax authorities. Issue Issue I (Interest & Recovery): Whether a court can grant a blanket waiver of interest, penalty, and statutory time limitations for delayed GST returns, or allow return amendments contrary to the statute. Issue II (Contractual Reimbursement): Whether… Read More »

GST CASE LAWS 25.06.2026

By | June 27, 2026
0 Comment

GST CASE LAWS 25.06.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary Gujarat GST Act, 2017 Section N/A (Tariff Classification) Sagar Aqua Culture (P.) Ltd., In re Click Here Paddle Wheel Aerators used in aquaculture ponds do not fall under agriculture machinery (Heading 8436). They are classified under the residual heading 8479… Read More »

Appellate Authority Erred in Computing Limitation as Appeal Was Filed Within the Condonable Period Cap

By | June 27, 2026
0 Comment

Appellate Authority Erred in Computing Limitation as Appeal Was Filed Within the Condonable Period Cap Issue Whether the Appellate Authority was legally justified in rejecting an appeal in limine as barred by limitation on the ground that it was filed “beyond the upper cap,” when the appeal was presented within the one-month maximum condonable window… Read More »

Writ Denied Due to Statutory Remedy but Liberty Granted to Appeal Delayed Portal Upload

By | June 27, 2026
0 Comment

Writ Denied Due to Statutory Remedy but Liberty Granted to Appeal Delayed Portal Upload Issue Whether a writ petition challenging an assessment order passed under Section 73 is maintainable when a statutory appeal remedy exists, but the taxpayer claims a delay in filing the appeal because the order was wrongly or obscurely uploaded under the… Read More »

ITC Blocking Order Lacking Written Reasons to Believe Is Jurisdictionally Deficient and Void

By | June 27, 2026
0 Comment

ITC Blocking Order Lacking Written Reasons to Believe Is Jurisdictionally Deficient and Void Issue Whether an order blocking Input Tax Credit under Rule 86A is legally sustainable when the authority fails to record its written ‘reasons to believe’ within the order itself, attempting instead to justify the action through subsequent written instructions and survey reports.… Read More »