Category Archives: GST

Voluntary Payment of Penalty for E-Way Bill Violation Validates Confiscation and Bars Subsequent Writ Challenge Issue Whether a writ petition challenging the detention and confiscation of goods can be maintained when the taxpayer suppressed the contemporaneous release of goods, non-disclosed a temporary registration, and voluntarily paid the tax and penalty without any initial objection. Facts… Read More »

An Assessment Order Lacking the Assessing Officer’s Signature Is Invalid and Cannot Be Cured by Portal Uploading. Issue Whether the absence of the Assessing Officer’s signature on an assessment order renders it invalid, and whether uploading the unsigned order to the GST portal or invoking Sections 160 and 169 of the CGST/APGST Act can cure… Read More »

GST CASE LAWS 14.5.2025 Section Case Law Title Brief Summary Citation Relevant Act 2(50) / 22 Thermo Fisher Scientific India (P.) Ltd., In re Temporary storage of spare parts/tools by field engineers does not create a “fixed establishment” or “place of business” if control and invoicing remain with the HO. No separate registration is required.… Read More »

Active role in a multi-crore GST syndicate and gravity of economic fraud override automatic bail claims. Issue Whether an accused person, allegedly involved in a structured syndicate generating sham invoices and fake e-way bills leading to a tax evasion of ₹48.41 crore, is entitled to regular bail, default bail under the 60-day trial clause, or… Read More »

Active role in a multi-crore GST syndicate and gravity of economic fraud override automatic bail claims. Issue Whether an accused person, allegedly involved in a structured syndicate generating sham invoices and fake e-way bills leading to a tax evasion of ₹48.41 crore, is entitled to regular bail, default bail under the 60-day trial clause, or… Read More »

Ex parte order passed without serving a hearing notice violates natural justice and cannot be sustained. Issue Whether an Order-in-Original confirming a tax demand, interest, and penalty can be legally sustained under Sections 75 and 169 of the CGST/OGST Act when the notice fixing the personal hearing date was not served on the taxpayer until… Read More »

Completion of investigation and bail granted to co-accused entitle the petitioner to regular bail under parity. Issue Whether the Petitioner (Accused No. 2), arrested for allegedly availing fake Input Tax Credit (ITC) via fraudulent invoices under the CGST/TGST Act, is entitled to regular bail under Sections 480 and 483 of the Bharatiya Nagarik Suraksha Sanhita,… Read More »

Anticipatory bail granted to Managing Director after deposit of disputed ITC amount and full procedural cooperation. Issue Whether the Managing Director of a listed company is entitled to anticipatory (pre-arrest) bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) during a DGGI investigation into the alleged wrongful availment of Input Tax Credit… Read More »

Active role in a multi-crore GST syndicate and gravity of economic fraud override automatic bail claims. Issue Whether an accused person, allegedly involved in a structured syndicate generating sham invoices and fake e-way bills leading to a tax evasion of ₹48.41 crore, is entitled to regular bail, default bail under the 60-day trial clause, or… Read More »

Revisiting settled issues under Section 74 without fresh material or intent to evade is an unsustainable jurisdictional error. Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge a Show Cause Notice (SCN) issued under Section 74 of the CGST/RGST Act at the threshold, when the notice seeks to revive… Read More »