Show cause notice and demand order issued against a deceased sole proprietor are void ab initio. Issue Whether a Show Cause Notice (SCN), order-in-original, and recovery proceedings issued in the name of a deceased sole proprietor under Section 74 are legally sustainable, or whether proceedings must be initiated afresh against the legal representatives under Section… Read More »
Uploading SCN on additional notices tab without hearing details violates natural justice, setting order aside. Issue Whether an ex parte assessment order under Section 73 of the CGST/WBGST Act can be sustained when the Show Cause Notice (SCN) and order were uploaded under the ‘Additional Notices and Orders’ tab without specifying the date, time, and… Read More »
Absence of e-Way Bill for Movement of Own Machinery Justifies Detention and Penalty Under Section 129 Issue Whether the detention of goods and imposition of penalty under Section 129(3) of the CGST/UPGST Act is sustainable for moving own machinery between sites without an e-Way Bill, where the taxpayer fails to prove applicable distance exemptions or… Read More »
Cancellation of GST Registration Set Aside as Personal Hearing Fixed Before Expiry of Reply Period Issue Whether an ex-parte order cancelling GST registration for non-filing of returns can be sustained when the personal hearing date was fixed prior to the expiry of the 30-day show cause notice response period, particularly where the assessee subsequently cleared… Read More »
No Anti-Profiteering Contravention as Post-GST Cost Escalation Fully Offset Additional Input Tax Credit Benefits No Anti-Profiteering Contravention as Post-GST Cost Escalation Fully Offset Additional Input Tax Credit Benefits Issue Whether respondent developer contravened anti-profiteering provisions under Section 171 of CGST Act in project ‘Vertex Panache’ by failing to pass on additional Input Tax Credit benefits… Read More »
NOTIFICATION NO. 48/2026-CENTRAL EXCISE NOTIFICATION NO. 48/2026-CENTRAL EXCISE NOTIFICATION New Delhi, 1st September, 2026 No.48/2026-Central Excise G.S.R.770(E).—In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 112of Finance Act, 2018 (13 of 2018), the Central Government, being satisfied that it is necessary in the… Read More »
NOTIFICATION NO. 47/2026-CENTRAL EXCISE NOTIFICATION NO. 47/2026-CENTRAL EXCISE NOTIFICATION New Delhi, 1st September, 2026 No.47/2026-Central Excise G.S.R.769(E).—In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in… Read More »
NOTIFICATION NO. 46/2026-CENTRAL EXCISE NOTIFICATION NO. 46/2026-CENTRAL EXCISE MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi 1st September,2026 No.46/2026-CentralExcise G.S.R.768.(E).—In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied… Read More »
GST CASE LAWS 02.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 Managing Director, Tamil Nadu State Marketing Corporation Ltd. (TASMAC) v. K.R.Subramanian Penalty imposed on an employee for stock shortage during employment stems from an employer-employee relationship rather than a supplier-recipient relationship, not constituting a supply under Schedule II para 5(e);… Read More »
Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice Issue Whether an adjudicating authority can use Section 161 rectification to conduct a merit review of unconsidered replies, sustain an ex parte demand, and issue… Read More »