An unreasoned GST registration cancellation order is legally unsustainable and must be quashed and remanded. Issue Whether a GST registration cancellation order and a parallel bank account attachment can be legally sustained if the order fails to record any reasons and is passed without providing the taxpayer a proper opportunity to be heard. Facts Writ… Read More »
Writ petition is dismissed as an available statutory appeal allows full re-appreciation of evidence. Issue Whether a writ petition under Article 226 challenging a Central GST Order-in-Original passed under Section 74 is maintainable when an alternative, efficacious statutory appeal exists under Section 107, even if the taxpayer alleges a violation of Section 6(2)(b) due to… Read More »
Writ court restores GST registration cancelled for curable procedural lapses despite time-barred statutory appeal. Issue Whether a High Court can exercise its writ jurisdiction under Article 226 to restore a GST registration cancelled due to curable procedural non-compliance, in a case where the taxpayer’s statutory appeal was dismissed for being filed beyond the maximum condonable… Read More »
Fixing a personal hearing date before the reply deadline expires violates natural justice. Issue Whether a GST registration cancellation and subsequent rejection of a revocation application are legally sustainable when the tax authorities fix personal hearing dates before the expiry of the reply periods and issue a cryptic, single-line rejection order without considering the taxpayer’s… Read More »
Writ remedy is barred when an efficacious statutory appeal is available under GST laws. Issue Whether a writ petition under Article 226 of the Constitution of India challenging a Show Cause Notice (SCN) and an Order-in-Original is maintainable when the petitioner has a statutory, efficacious alternative remedy of appeal available under Section 107 of the… Read More »
GST CASE LAWS 04.06.2026 Relevant Act Section(s) Case Law Title Citation Brief Summary CGST / RGST Act, 2017 Sec. 107 (Appellate Remedies) / Art. 226 Punj Lloyd Ltd.-Varaha Infra Ltd. (JV) vs. Union of India Click Here A writ petition is not maintainable against a Show Cause Notice (SCN) and Order-in-Original (OIO) when an efficacious… Read More »
Criminal proceedings against an advocate for making a professional pre-deposit error are legally unsustainable. Issue Whether an advocate can be held criminally liable and prosecuted under the Bharatiya Nyaya Sanhita (BNS) for a professional act, such as filing statutory appeals and utilizing a client’s Electronic Credit Ledger (ECL) to make a 10% statutory pre-deposit using… Read More »
Ex-parte GST assessment order quashed on consent and remanded for fresh adjudication subject to a twenty-five percent pre-deposit. Issue Whether an ex-parte assessment order passed under Section 73 can be set aside and remanded for fresh adjudication on merits through a writ petition, when the petitioner has failed to respond to the Show Cause Notice,… Read More »
Input tax credit filed within the extended cut-off date cannot be denied as time-barred. Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) and imposing a penalty on the grounds of a time-bar under Section 16(4), when the petitioner filed the relevant return for March 2020 within the legally permitted extended… Read More »
Writ petition dismissed as alternate statutory appellate remedy must be availed against reasoned adjudication orders. Issue Whether a writ petition can be entertained under Article 226 of the Constitution against a Show Cause Notice (SCN) and a consequential Order-in-Original (OIO) issued under Section 74, when the petitioner participated in the adjudication proceedings and has an… Read More »