Strict deadline set for data parsing at Advocate’s office amidst concerns of procedural lapses

By | December 1, 2025
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Strict deadline set for data parsing at Advocate’s office amidst concerns of procedural lapses Issue Whether the Revenue Department’s prolonged and allegedly irregular parsing of an Advocate’s seized digital data violates procedural fairness and data integrity, and if further time should be granted despite these concerns. Facts Background: The petitioner, an Advocate, challenged the seizure… Read More »

Category: GST

SC stays Section 74 proceedings, finding SCN prima facie unclear on fraud or wilful-misstatement

By | December 1, 2025
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SC stays Section 74 proceedings, finding SCN prima facie unclear on fraud or wilful-misstatement Issue Whether a Show Cause Notice (SCN) issued under Section 74 of the CGST Act can be sustained if it fails to explicitly disclose the “material particulars” and basis for alleging fraud or wilful misstatement, even if the Department claims such… Read More »

Category: GST

Restoration of GST registration allowed despite limitation bar due to bona fide medical and professional hardships

By | December 1, 2025
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Restoration of GST registration allowed despite limitation bar due to bona fide medical and professional hardships Issue Whether the High Court can exercise its writ jurisdiction to restore a GST registration that was cancelled for non-filing of returns, even after the statutory limitation period for appeal has expired, given the petitioner’s bona fide difficulties (illness… Read More »

Category: GST

Freight forwarder must exhaust statutory remedies and cooperate with EOW in massive GST fraud case

By | December 1, 2025
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Freight forwarder must exhaust statutory remedies and cooperate with EOW in massive GST fraud case Issue Whether the High Court should intervene in the provisional attachment of bank accounts under writ jurisdiction when the petitioner is implicated in a massive GST fraud involving misused officer credentials, or if the petitioner must first exhaust the statutory… Read More »

Category: GST

Bona fide medical reasons justify remanding ex parte order despite failure to reply to SCN

By | November 30, 2025
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Bona fide medical reasons justify remanding ex parte order despite failure to reply to SCN Issue Whether an ex parte adjudication order should be set aside and the matter remanded when the petitioner failed to reply to the Show Cause Notice (SCN) due to genuine personal difficulties (medical emergency), despite having replied to the pre-intimation… Read More »

Circular on deemed exports inapplicable to 100% EOUs claiming refund on actual zero-rated exports

By | November 30, 2025
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Circular on deemed exports inapplicable to 100% EOUs claiming refund on actual zero-rated exports Issue Whether a 100% Export Oriented Undertaking (EOU) is entitled to a refund of unutilized Input Tax Credit (ITC) for actual exports, or if such refund is barred by CBIC Circular No. 172/04/2022-GST regarding “deemed exports.” Facts Nature of Business: The… Read More »

Ex parte order quashed as SCN uploaded to Additional Notices tab violated natural justice

By | November 30, 2025
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Ex parte order quashed as SCN uploaded to Additional Notices tab violated natural justice Issue Whether an adjudication order passed ex parte is valid when the Show Cause Notice (SCN) and reminders were uploaded solely under the “Additional Notices” tab on the GST portal, thereby failing to come to the notice of the petitioner. Facts… Read More »

Masterminds of fake firms are taxable persons liable for penalties under GST Act Section 122

By | November 30, 2025
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Masterminds of fake firms are taxable persons liable for penalties under GST Act Section 122 Issue Whether a director or partner, who is the actual beneficiary and mastermind behind non-existent or fake firms, qualifies as a “taxable person” liable for penalties under Section 122(1) of the CGST Act, 2017. Facts Show Cause Notice: A Show… Read More »