Penalty and Tax Under Section 129 Sustained as E-Way Bill Generation Post-Interception Proves Intent to Evade

By | September 21, 2026
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Penalty and Tax Under Section 129 Sustained as E-Way Bill Generation Post-Interception Proves Intent to Evade Issue Whether tax and penalty under Section 129 can be sustained for non-production of an e-way bill during transit when a new e-way bill for a different delivery destination is generated post-interception, and whether post-detention regularization cures the statutory… Read More »

Rejection of Belated GST Appeal Set Aside to Grant Opportunity for Paying Deficit Pre-Deposit Under Amnesty Scheme

By | September 21, 2026
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Rejection of Belated GST Appeal Set Aside to Grant Opportunity for Paying Deficit Pre-Deposit Under Amnesty Scheme Rejection of Belated GST Appeal Set Aside to Grant Opportunity for Paying Deficit Pre-Deposit Under Amnesty Scheme Issue Whether an appellate authority can reject a belated appeal as time-barred under Notification No. 53/2023-Central Tax without considering the taxpayer’s… Read More »

Advance Ruling Application for Completed Transactions Is Inmaintainable Under Section 95(a)

By | September 21, 2026
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Advance Ruling Application for Completed Transactions Is Inmaintainable Under Section 95(a) Issue Whether an Advance Ruling application under Section 97 is maintainable for completed transactions, whether the Appellate Authority for Advance Ruling (AAAR) has the jurisdiction to examine maintainability even if admitted by the Authority for Advance Ruling (AAR), and whether arbitral award receipts for… Read More »

Adjudication Order Set Aside as Premature Hearing and Incorrect Portal Upload Denied Effective Hearing

By | September 21, 2026
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Adjudication Order Set Aside as Premature Hearing and Incorrect Portal Upload Denied Effective Hearing Adjudication Order Set Aside as Premature Hearing and Incorrect Portal Upload Denied Effective Hearing Issue Whether an adjudication order passed under Section 73 is legally sustainable when a personal hearing is fixed before the expiry of the reply period and the… Read More »

Ex Parte Adjudication Order Quashed and Remanded for Non-Grant of Personal Hearing and Proper Notice Uploading

By | September 21, 2026
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Ex Parte Adjudication Order Quashed and Remanded for Non-Grant of Personal Hearing and Proper Notice Uploading Issue Whether an ex parte adjudication order passed under Section 73 is legally sustainable when the Show Cause Notice and order were uploaded solely under the ‘Additional Notices and Orders’ tab without separate intimation, and no personal hearing was… Read More »

Adjudication Order Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Invalid and Remanded for Fresh Decision

By | September 21, 2026
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Adjudication Order Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Invalid and Remanded for Fresh Decision Issue Whether an adjudication order passed under Section 73 is legally sustainable when the taxpayer was not granted a mandatory personal hearing under Section 75(4) despite the Show Cause Notice contemplating an adverse decision. Facts Tax Period: The… Read More »

Best Judgment Order Set Aside and Remanded as Belated Return Reflected Higher Tax Payment

By | September 21, 2026
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Best Judgment Order Set Aside and Remanded as Belated Return Reflected Higher Tax Payment Issue Whether a best judgment assessment order passed under Section 62 for non-filing of GSTR-3B should be set aside and remanded when the assessee subsequently files a belated return declaring and paying tax in excess of the assessed amount. Facts Default… Read More »

Assistant Commissioner Can Re-Examine Refund Claim on New Permissible Grounds When Appellate Authority Sets Aside Initial Rejection Order

By | September 21, 2026
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Assistant Commissioner Can Re-Examine Refund Claim on New Permissible Grounds When Appellate Authority Sets Aside Initial Rejection Order Issue Whether an Assistant Commissioner is precluded from re-examining a GST refund claim on fresh, legally permissible grounds when an Appellate Order sets aside an initial partial rejection without explicitly directing an unconditional refund release. Facts Refund… Read More »

Registration Cancellation Set Aside Subject to Filing Defaulted Returns and Paying Due Taxes Within Four Weeks

By | September 21, 2026
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Registration Cancellation Set Aside Subject to Filing Defaulted Returns and Paying Due Taxes Within Four Weeks Issue Whether the cancellation of a GST registration for non-filing of returns for six months can be set aside and restored conditionally upon the assessee undertaking to file all pending returns and pay the outstanding tax, interest, fine, and… Read More »

Unlawful Arrest and Remand Set Aside Due to Non-Compliance with Mandatory BNSS Safeguards and Authorization Rules

By | September 21, 2026
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Unlawful Arrest and Remand Set Aside Due to Non-Compliance with Mandatory BNSS Safeguards and Authorization Unlawful Arrest and Remand Set Aside Due to Non-Compliance with Mandatory BNSS Safeguards and Authorization Rules Rules Issue Whether an arrest and subsequent remand for alleged cess evasion under the Health Security National Security Cess Act, 2025 are legally sustainable… Read More »