| GST Advisory |
N/A (API Advisory) |
GSTN (Goods and Services Tax Network) |
Issued an advisory for mandatory “Ship-to” GSTIN capture in Bill-to/Ship-to transactions and voluntary e-Way Bill closure. Permits “URP” (Unregistered Person) where the Ship-to GSTIN is unavailable. Sandbox testing is available before live implementation on 01-08-2026. |
GSTN Advisory (June 2026) |
| Central Goods and Services Tax Act, 2017 |
Sec. 74 |
Rishi Enterprises v. Additional Commissioner Central Tax Delhi North |
Invocation of the extended limitation period under Section 74 is justified when prima facie fraud, non-existent suppliers, or fake invoices without actual supply are unearthed during investigations. |
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| Central Goods and Services Tax Act, 2017 |
Sec. 74 |
Rishi Enterprises v. Additional Commissioner Central Tax Delhi North |
Issuing a consolidated Show Cause Notice (SCN) and a single adjudication order covering multiple financial years is permissible and lawful under GST law when complex, multi-year fraudulent ITC supply chains are involved. |
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| Central Goods and Services Tax Act, 2017 |
Sec. 74 |
KPR Enterprises v. State Tax Officer |
Re-estimating escaped turnover using the National Standard Method is valid when under-declared turnover is discovered relative to high seigniorage fees. Notice and extended limitation under Section 74 are fully justified based on such material. |
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| Central Goods and Services Tax Act, 2017 |
Sec. 107 |
Balaji Cement Agency v. Union of India |
Writ petitions are not maintainable when alternative statutory remedies of appeal before the Appellate Authority under Section 107 are actively available to the taxpayer. |
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| Central Goods and Services Tax Act, 2017 |
Sec. 169 |
Rishi Enterprises v. Additional Commissioner Central Tax Delhi North |
Serving an adjudication order via email before the expiry of the limitation period constitutes a valid mode of service under Section 169. Subsequent delays in uploading Form GST DRC-07 on the portal do not render the order time-barred. |
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