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- GST CASE LAWS 23.06.2026
- Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication.
- Writ petitions for SEZ IGST refunds will not be entertained when an efficacious statutory appeal remedy exists.
- Courts retain inherent jurisdiction to waive the mandatory ten percent pre-deposit for filing GST appeals.
- Revenue must immediately restore a cancelled GST registration if the appellate authority orders restoration.
- Regular bail is admissible for GST offenses post-investigation if the trial is prolonged and incarceration spans six months.
- GST registration cancelled for non-filing must be restored expeditiously upon payment of all outstanding tax dues.
- GST registration revocation cannot be rejected using a non-speaking order that ignores delay condonation explanations.
- INCOME TAX CASE LAWS 23.06.2026
- The Commissioner (Appeals) can validly set aside an ex-parte reassessment and remand it for fresh adjudication.
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