Category Archives: GST

Composite Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Issued Year-Wise

By | July 11, 2026
0 Comment

Composite Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Issued Year-Wise Composite Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Issued Year-Wise Issue Whether the revenue authorities are legally permitted to issue a single, consolidated Show Cause Notice (SCN) and subsequent demand orders under Section… Read More »

Unreasoned Rejection of GST Revocation Application Violates Statutory Rules and Principles of Natural Justice

By | July 11, 2026
0 Comment

Unreasoned Rejection of GST Revocation Application Violates Statutory Rules and Principles of Natural Justice Unreasoned Rejection of GST Revocation Application Violates Statutory Rules and Principles of Natural Justice Issue Whether the Proper Officer was legally justified in rejecting the petitioner’s registration revocation application through an unreasoned order in Form GST REG-05 solely due to the… Read More »

GST CASE LAW 09.7.2026

By | July 10, 2026
0 Comment

GST CASE LAW 09.7.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2 Sanctum Trading Corporation (P.) Ltd., In re Outward supplies made from a bonded warehouse to ocean-going merchant vessels on foreign run, Indian Navy ships, and Indian Coast Guard ships before clearance for home consumption do not qualify as “export of… Read More »

Exclusion of rectification periods renders the GST appeal within condonable limits, making its summary dismissal unsustainable.

By | July 10, 2026
0 Comment

Exclusion of rectification periods renders the GST appeal within condonable limits, making its summary dismissal unsustainable. Issue Whether the Appellate Authority can summarily dismiss a first appeal as time-barred without providing an opportunity to explain the delay, and whether the time spent bona fide pursuing statutory rectification proceedings under Section 161 must be excluded when… Read More »

Provisional bank account attachment automatically lapses after one year and cannot be freshly extended.

By | July 10, 2026
0 Comment

Provisional bank account attachment automatically lapses after one year and cannot be freshly extended. Issue Whether a provisional bank account attachment order issued under Section 83 of the CGST/KGST Act can legally subsist or be freshly extended on the same cause of action beyond the mandatory statutory period of one year. Facts A provisional attachment… Read More »

Export service tax demands cannot be sustained without examining transaction nature and LUT submissions.

By | July 10, 2026
0 Comment

Export service tax demands cannot be sustained without examining transaction nature and LUT submissions. Issue Whether a tax demand can be summarily confirmed against an exporter under Section 73 solely for the non-furnishing of a Letter of Undertaking (LUT), without the adjudicating authority examining the core nature of the transactions as exports or reviewing the… Read More »

Vague GST registration cancellation orders lacking specific default periods and reasons are legally unsustainable.

By | July 10, 2026
0 Comment

Vague GST registration cancellation orders lacking specific default periods and reasons are legally unsustainable. Issue Whether a GST registration cancellation order is legally sustainable when both the underlying Show Cause Notice and the final order fail to specify the exact periods of return non-filing or provide detailed independent reasoning. Facts The assessee was a registered… Read More »

Cancelled GST registration must be restored upon filing all pending returns and paying dues.

By | July 10, 2026
0 Comment

Cancelled GST registration must be restored upon filing all pending returns and paying dues. Issue Whether a proprietorship whose GST registration was cancelled for non-filing of returns for six months is entitled to restoration of its registration under the proviso to Rule 22(4) based on coordinate bench precedents, subject to clearing all statutory dues. Facts… Read More »

Cancelled GST registration must be restored upon payment of dues and filing of pending returns.

By | July 10, 2026
0 Comment

Cancelled GST registration must be restored upon payment of dues and filing of pending returns. Issue Whether a partnership firm whose GST registration was cancelled for non-filing of returns is entitled to restoration of its registration after the statutory limitation period for revocation has lapsed, provided it clears all pending tax arrears, interest, penalties, and… Read More »

GST registration cancellation is void if the show cause notice fails to specify the default period.

By | July 10, 2026
0 Comment

GST registration cancellation is void if the show cause notice fails to specify the default period. Issue Whether a GST registration can be validly cancelled for non-filing of returns when the underlying Show Cause Notice (SCN) and subsequent cancellation order completely fail to specify the exact months or period of default, thereby violating principles of… Read More »