Tag Archives: Additional Commissioner

Consolidated SCN Covering Multiple Years Is Valid But Extended Limitation Requires Specific Proof Of Intent

By | October 27, 2026
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Consolidated SCN Covering Multiple Years Is Valid But Extended Limitation Requires Specific Proof Of Intent Issue Whether issuing a single consolidated Show Cause Notice (SCN) and Order-in-Original (OIO) covering multiple financial years for tax demands under Section 74 is legally valid. Whether the invocation of the extended period of limitation and imposition of equal penalty… Read More »

Denial of cross-examination vitiates demand orders relying on adverse third-party statements, requiring fresh assessment.

By | October 7, 2026
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Denial of cross-examination vitiates demand orders relying on adverse third-party statements, requiring fresh assessment. Denial of cross-examination vitiates demand orders relying on adverse third-party statements, requiring fresh assessment. Issue Whether assessment orders denying Input Tax Credit (ITC) based on third-party statements are sustainable when the Assessing Officer rejects the assessee’s specific request for cross-examination. Facts… Read More »

Expired E-Way Bill and Unupdated Trans-shipment Vehicle Justify Goods Detention and Penalty Under Section 129

By | September 30, 2026
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Expired E-Way Bill and Unupdated Trans-shipment Vehicle Justify Goods Detention and Penalty Under Section 129 Issue Whether the interception of a vehicle carrying goods with an expired E-way bill and unupdated Part-B details following trans-shipment, alongside an unexplained route deviation, justifies detention and penalty under Section 129 of the CGST/UPGST Act. Facts Interception of Consignment:… Read More »

Matter Remanded for Reconsideration as Ex-Parte Orders Violate Principles of Natural Justice

By | September 24, 2026
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Matter Remanded for Reconsideration as Ex-Parte Orders Violate Principles of Natural Justice Matter Remanded for Reconsideration as Ex-Parte Orders Violate Principles of Natural Justice Issue Whether the ex-parte orders demanding GST based on a GSTR-3B versus GSTR-2A mismatch violate principles of natural justice given the appellant’s personal distress, and whether an entire ITC mismatch can… Read More »

Bunching multiple financial years into a single GST assessment order is invalid and without jurisdiction.

By | September 22, 2026
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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 »

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 »

Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief

By | September 12, 2026
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Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief Issue Whether an assessee who withdraws a writ petition from the High Court can be granted liberty to file a statutory appeal before the Goods… Read More »

Show Cause Notice Reissuance Continuation of Quashed Notice Set Aside Following Precedent

By | September 10, 2026
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Show Cause Notice Reissuance Continuation of Quashed Notice Set Aside Following Precedent Issue Whether a Show Cause Notice issued under Section 74/104 to continue a previously quashed notice is valid when the underlying legal controversy stands already settled by a coordinate Division Bench decision. Facts The petitioner-assessee sought the quashing of a Show Cause Notice… Read More »

ITC Cannot Be Denied for Supplier Default Before Recovery Action Nor Under Time-Barred Section 74 Notices

By | September 7, 2026
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ITC Cannot Be Denied for Supplier Default Before Recovery Action Nor Under Time-Barred Section 74 Notices Issue Whether Input Tax Credit (ITC) can be denied to a recipient under Section 16(2)(c) solely due to non-payment of tax or non-reflection in GSTR-2A by the supplier, without first pursuing recovery against the supplier. Whether Section 74 can… Read More »

Presumption of e-Way Bill reuse without concrete proof of prior delivery cannot sustain detention under Section 129.

By | September 4, 2026
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Presumption of e-Way Bill reuse without concrete proof of prior delivery cannot sustain detention under Section 129. Issue Whether detention of goods and imposition of penalty under Section 129 based on a presumption of e-Way Bill and invoice reuse is legally sustainable in the absence of concrete proof establishing a prior completed journey or delivery.… Read More »