| GST Advisory / Portal Update |
N/A (e-Way Bill Advisory) |
GSTN Advisory on e-Way Bill Enhancements |
Implementation of proposed e-Way Bill enhancements scheduled for 01-08-2026 was kept on hold. No changes are required in the production environment, and related advisories/FAQs on the portal are withdrawn until further notice. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 9 |
Fanmade11 Fantasy Sports (P.) Ltd. v. Union of India |
Where a final assessment order was passed despite interim protection, the assessee was relegated to the statutory appellate authority with liberty to raise all contentions (including revaluation and pre-deposit). |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 9 |
Fanmade11 Fantasy Sports (P.) Ltd. v. Union of India |
Where a writ petition challenging a SCN was rendered unnecessary in light of the Gameskraft judgment, the assessee was relegated to appear before the AO and pursue statutory appeal if needed. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 16 |
24 HRS Productions v. Superintendent of GST and Central Excise |
Subsequent statutory amendment allowing condonation of ITC delay operates to allow reconsideration; non-filing of reply or delay alone does not bar entitlement if supply receipt and compliance conditions are met. |
Click Here |
| Integrated Goods and Services Tax Act, 2017 |
Section 20 |
Ankit Goyal v. Directorate General of Goods and Services Tax Intelligence |
Regular bail granted to accused in custody over 7 months for allegedly creating 26 fake firms and issuing bogus invoices, as evidence was documentary/electronic with no risk of tampering or prior criminal record. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 54 |
Tejashva Tractors and Motors v. Union of India |
Refund rejection order set aside where filing of a supplementary reply was blocked by the portal’s one-reply technical limit; hybrid insistence on offline reply was unjustified and matter was remitted for fresh decision. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 74 |
SKG Metal Trading v. Commissioner Central Goods and Services Tax |
Disputed facts regarding service of SCN and registration cancellation status make a writ petition unwarranted; assessee was relegated to appellate remedy with writ pendency excluded for limitation. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 107 |
Bengal Cold Rollers (P.) Ltd. v. Assistant Commissioner (ST) |
Assessee claiming non-supply of 14 seized files was relegated to the statutory appellate remedy when final assessment orders had been passed and the department confirmed the seized files were not relied upon. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 129 |
Mohd Hazzak Lohar v. Commissioner State Tax |
Section 129(3) penalty order passed beyond the mandatory seven-day statutory timeline is invalid and quashed due to strict statutory compliance requirements. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 132 |
Santosh Kumar Sah v. Union of India |
Writ court will not quash ongoing Section 132 criminal proceedings involving disputed factual questions, leaving the petitioner to raise factual and jurisdictional objections during trial. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 132 |
Narendra Choudhary v. Union of India |
Regular bail granted to applicant accused of large-scale GST evasion who had spent over 9 months in custody, as the charge-sheet was already filed and continued incarceration was unwarranted. |
Click Here |
| Central Goods and Services Tax Act, 2017 |
Section 169 |
MS Vandana Distributers v. Commissioner of the State GST |
Uploading SCN/orders strictly on the GST portal after the GST registration was already cancelled does not constitute valid service; entire adjudication quashed with liberty to issue fresh SCN. |
