High Court Condones 84-Day GST Appeal Delay on Genuine Medical Grounds and Restores Matter High Court Condones 84-Day GST Appeal Delay on Genuine Medical Grounds and Restores Matter Issue Whether the High Court under Article 226 can condone an 84-day delay beyond the statutory condonable period under Section 107 of the CGST/KGST Act and restore… Read More »
GST Order Confirming Demand Beyond Show Cause Notice Amounts Is Invalid And Remanded For Re-Adjudication GST Order Confirming Demand Beyond Show Cause Notice Amounts Is Invalid And Remanded For Re-Adjudication Issue Whether an adjudication order confirming tax, interest, and penalty in excess of the proposed demand and beyond the grounds stated in the Show Cause… Read More »
Section 74 Invocation and 100% Penalty Unsustainable for Mere ITC Mismatch Paid Pre-SCN GSTR-2A vs GSTR-3B ITC Mismatch. Source: Taxscan / Dealing with GSTR-2A vs GSTR-3B Mismatch and other ITC Hurdles … GST Penalty Structure under Sections 73 and 74. Source: Chartered Accountants / Guide on GST Penalties under Sections 73, 74 & 74A |… Read More »
Section 74 SCN Lacking Foundational Facts and Specific Reasons Is Invalid and Liable to Be Quashed Issue Whether a show cause notice issued under Section 74 alleging fraudulent Input Tax Credit (ITC) availment without actual supply is legally sustainable when it merely tabulates tax amounts and reproduces statutory terms without disclosing foundational facts or supporting… Read More »
Writ petition challenging Section 73 adjudication dismissed as factual disputes and procedural discrepancies in summary forms are subject to statutory appeal under Section 107. GST SCN Reply Procedures. Source: Scribd / DRC-01 Reply Format for GST Notices | PDF | Justice | Crime & Violence Section 73 Penalty Matrix. Source: Chartered Accountants / Guide on… Read More »
Composite GST order covering multiple financial years under Section 73 is invalid and unsustainable. Issue Whether tax authorities can issue a single composite Order-in-Original under Section 73 of the CGST/KGST Act clubbing multiple financial years, or whether separate year-wise adjudication is mandatory. Facts Period Involved: The dispute pertained to financial years 2017–18 and 2018–19. Impugned… Read More »
Bunching multiple financial years into a single GST assessment order is invalid and without jurisdiction. Issue Whether the GST authorities have the jurisdiction to issue a single composite Show Cause Notice or assessment order by clubbing multiple financial years under Section 73, or if year-wise proceedings are mandatory. Facts Period Involved: The tax period under… Read More »
Anticipatory bail is granted under GST where evidence is documentary, cooperation is promised, and custodial interrogation is unnecessary. Issue Whether petitioners alleged of claiming fraudulent Input Tax Credit (ITC) are entitled to anticipatory bail under Section 482 of BNSS when primary evidence is documentary, cooperation is undertaken, but the Department seeks custodial interrogation to trace… Read More »
Section 6(2)(b) bar does not apply when parallel GST proceedings involve distinct investigative material. Issue Whether parallel proceedings initiated by Central GST authorities under Section 74 are barred under Section 6(2)(b) of the CGST/DGST Act when State GST authorities have already issued a Section 73 notice for the same tax period and ITC amount. Facts… Read More »
INCOME TAX CASE LAWS 21.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Teva Pharmaceuticals USA Inc. v. Deputy Commissioner of Income-tax Mere payment by an Indian resident to a non-resident does not constitute income accruing or arising in India without a real and substantive territorial nexus or application of deeming provisions;… Read More »