Consolidated Show Cause Notice Covering Six Financial Years Quashed as Legally Unsustainable Under Section 73 Issue Whether the tax authorities have the jurisdiction under Section 73 of the CGST/SGST Act to issue a single, consolidated Show Cause Notice (SCN) spanning six consecutive financial years (FY 2019-20 to 2024-25), or if the statutory scheme mandates the… Read More »
Demand Provision Cannot Be Used as Short Cut to Bypass Review and Appeal Against Refund Sanction Orders Demand Provision Cannot Be Used as Short Cut to Bypass Review and Appeal Against Refund Sanction Orders Issue Whether the tax authorities are legally permitted to invoke the demand provisions under Section 73 to nullify a previously sanctioned… Read More »
General Penalty Under Section 125 Cannot Be Levied for Non Filing When Specific Late Fee Is Prescribed Issue Whether the tax authorities are legally justified in imposing a general penalty under Section 125 of the CGST/SGST Act in addition to a late fee under Section 47 for the non-filing of GST returns, and whether a… Read More »
GST Registration Cancelled for Non Filing Restored Upon Compliance and Payment of Outstanding Arrears GST Registration Cancelled for Non Filing Restored Upon Compliance and Payment of Outstanding Arrears Issue Whether a taxpayer whose GST registration was cancelled ex parte for failing to file statutory returns for a continuous period of six months is entitled to… Read More »
Ex Parte GST Registration Cancellation for Rule 10A Breach Quashed Due to Failure to Allow Thirty Days Response Window Ex Parte GST Registration Cancellation for Rule 10A Breach Quashed Due to Failure to Allow Thirty Days Response Window Issue Whether the tax authorities were legally justified in issuing a Show Cause Notice (SCN) in Form… Read More »
Denial of Cross Examination Does Not Vitiate Fraud Assessment Order When Independent Factual Proof Is Required Issue Whether the denial of an opportunity to cross-examine a key investigation witness automatically violates the principles of natural justice so as to vitiate a Section 74 GST adjudication order involving fraudulent Input Tax Credit (ITC) availment, or if… Read More »
Composite Adjudication Orders Quashed Because Bunching Multiple Financial Years Into Single Notice Exceeds Jurisdiction Composite Adjudication Orders Quashed Because Bunching Multiple Financial Years Into Single Notice Exceeds Jurisdiction Issue Whether the revenue is legally permitted to issue a single, composite Show Cause Notice (SCN) and a consolidated adjudication order covering multiple financial years (FY 2018-19… Read More »
Pre Arrest Notice Direction Upheld as Natural Justice Without Restricting Departments Right to Investigate Fraud Issue Whether the Additional Sessions Judge (ASJ) was justified in directing the GST Department to provide a seven-day prior notice before taking any coercive action/arrest against the respondent-directors, and whether such a direction amounts to a blanket restraint on the… Read More »
GST CASE LAW DIGEST 05.06.2026 GST Case Law Analysis Summary Relevant Act Section / Rule / Subject Case Law Title Citation Brief Summary CGST / SGST Act Sec. 98 (Advance Ruling Withdrawal) International Homoeo Research Pvt. Ltd., In re Click Here The AAR allowed the applicant to withdraw its advance ruling application regarding HSN classification… Read More »
GST Assessment and Rectification Orders Quashed Since Immovable Property Sale Falls Completely Outside GST Purview GST Assessment Issue Whether the GST Department can levy tax under Section 73 on financial receipts reflected in Form 26AS by treating them as taxable supplies, where the taxpayer asserts that the transactions represent the sale of land, which is… Read More »