GST CASE LAWS 17.09.2026

By | September 18, 2026

GST CASE LAWS 17.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 10 Tvl. Sahayarani Medicals v. Assistant Commissioner (ST) Click Here Benefit of enhanced turnover threshold under the composition scheme cannot be granted retrospectively prior to 01.04.2019 (Notification 14/2019). Central Goods and Services Tax Act,… Read More »

GSTAT Grants Exemption From Ordinary Registry Scrutiny for Urgent Hearing to Restore Paralysed Business

By | September 18, 2026

GSTAT Grants Exemption From Ordinary Registry Scrutiny for Urgent Hearing to Restore Paralysed Business Issue Whether an appellant whose business and livelihood have been completely stalled due to GST registration cancellation can be exempted from awaiting ordinary registry scrutiny under Rule 24 of the GSTAT (Procedure) Rules, 2025 and granted an urgent listing before the… Read More »

Appellate Authority Directed to Entertain Appeal Beyond Limitation Period as Order Upload Caused Delay

By | September 18, 2026

Appellate Authority Directed to Entertain Appeal Beyond Limitation Period as Order Upload Caused Delay Issue Whether an appeal filed before the Appellate Authority under Section 107 beyond the statutory limitation period can be directed to be entertained on merits, where the Order-in-Original was passed ex-parte without an effective hearing and only uploaded on the GST… Read More »

Writ Relegated to Statutory Appeal as Rectified Form DRC-07 Resolved Summary Discrepancy

By | September 18, 2026

Writ Relegated to Statutory Appeal as Rectified Form DRC-07 Resolved Summary Discrepancy Issue Whether a writ petition challenging an Order-in-Original and Form GST DRC-07 summary order under Section 74 ought to be entertained, or if the petitioner should be relegated to filing a statutory appeal under Section 107, given that the underlying discrepancy in Form… Read More »

Category: GST

Unsigned Show Cause Notice and Order-in-Original are Jurisdictionally Defective and Legally Invalid Under GST Rules

By | September 18, 2026

Unsigned Show Cause Notice and Order-in-Original are Jurisdictionally Defective and Legally Invalid Under GST Rules Issue Whether an unsigned Show Cause Notice (SCN) and Order-in-Original (OIO) uploaded on the GST portal without a physical or digital signature are legally valid and enforceable under Rule 26 of the CGST/RGST Rules, 2017. Facts The petitioner, a real… Read More »

Composite Show Cause Notice Covering Multiple Financial Years Under GST Is Impermissible and Legally Invalid

By | September 18, 2026

Composite Show Cause Notice Covering Multiple Financial Years Under GST Is Impermissible and Legally Invalid Issue Whether the issuance of a single composite Show Cause Notice (SCN) under Section 73 covering multiple financial years (FY 2020-21 to FY 2024-25) is legally valid, or if separate year-wise notices are mandatory under the GST law. Facts The… Read More »

Department Must Pay Statutory Interest Under Section 56 on Delayed Refund of Mandatory Pre-Deposit

By | September 18, 2026

Department Must Pay Statutory Interest Under Section 56 on Delayed Refund of Mandatory Pre-Deposit Department Must Pay Statutory Interest Under Section 56 on Delayed Refund of Mandatory Pre-Deposit Issue Whether the tax authorities are obligated under Section 56 of the CGST/DGST Act to pay statutory interest on the delayed refund of a mandatory pre-deposit, where… Read More »