Summary of SCN (DRC-01) Cannot Substitute a Formal Show Cause Notice; Adjudication Order Quashed. Issue Whether an adjudication order passed under Section 73 of the GST Act is legally valid if the proper officer issues only the Summary of Show Cause Notice (Form GST DRC-01) without issuing the detailed, statutory Show Cause Notice (SCN) required… Read More »
Restoration of GST Registration Cancelled Due to Consultant’s Bona Fide Error Issue Whether the High Court can exercise its extraordinary writ jurisdiction under Article 226 to direct the restoration of a GST registration that was cancelled due to a “bona fide mistake” by the petitioner’s consultant (who accidentally applied for cancellation for the wrong entity),… Read More »
IMPORTANT GST CASE LAWS 19.11.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 29 Pixel Trading & Services v. Superintendent, Central Tax and Central Excise Registration was restored by court’s extra-ordinary jurisdiction after being mistakenly canceled by the consultant (instead of a sister concern’s). Click Here The Central Goods and Services Tax… Read More »
Penalty for “Reuse” of E-way Bill Quashed: Department Failed to Prove Vehicle Returned to Origin. Issue Whether the GST department can impose a penalty under Section 129(3) for the alleged “reuse of documents” (tax invoice and e-way bill) based solely on toll plaza crossing data, without conducting an inquiry to prove that the vehicle physically… Read More »
Delhi HC Lifts “Grossly Disproportionate” Attachment of 11 Bank Accounts; Petitioner Was Only a Witness Issue Proportionality: Can the GST Department provisionally attach 11 bank accounts of a company under Section 83 of the CGST Act when the alleged tax evasion (fraudulent ITC) is only ₹3.1 crores? Jurisdiction over Third Parties: Can such drastic measures… Read More »
Officer Has Power to Restore GST Registration Under Rule 22(4) After Full Compliance Issue Whether a GST officer has the jurisdiction to drop cancellation proceedings and restore a registration under the proviso to Rule 22(4) of the CGST Rules, even after the statutory time limit for filing a revocation application (under Section 30) has expired,… Read More »
Non-Furnishing of Bank Details Not Grave Enough for Cancellation; HC Restores Registration. Issue Whether the retrospective cancellation of GST registration is a proportionate and valid penalty for the mere procedural lapse of not furnishing bank account details (Rule 10A), especially when the Show Cause Notice (SCN) was vague and the statutory appeal was rejected as… Read More »
Recovery from Director’s Personal Account for Company Dues Invalid Without Prior Adjudication of Liability Issue Whether the GST department can directly attach the personal bank account of a former Director under Section 79 (recovery from third parties/garnishee) to recover the unpaid tax dues of a Private Limited Company, without first conducting a separate adjudication under… Read More »
Second Provisional Attachment After One Year Expired is Illegal and Without Jurisdiction Issue Whether the GST authorities have the jurisdiction to issue a second provisional attachment order under Section 83 of the CGST Act immediately after the expiry of the first order (which lapsed after one year), effectively extending the attachment on substantially the same… Read More »
GST Demand Order Cannot Exceed SCN Amount; HC Quashes Order in Violation of Section 75(7). Issue Whether an adjudication order (Order-in-Original) is legally sustainable if it confirms a tax demand significantly higher than the amount proposed in the Show Cause Notice (SCN), and whether this violates the statutory mandate of Section 75(7) of the CGST… Read More »