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 »
NOTIFICATION NO. 48/2026-CENTRAL EXCISE NOTIFICATION NO. 48/2026-CENTRAL EXCISE NOTIFICATION New Delhi, 1st September, 2026 No.48/2026-Central Excise G.S.R.770(E).—In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 112of Finance Act, 2018 (13 of 2018), the Central Government, being satisfied that it is necessary in the… Read More »
NOTIFICATION NO. 47/2026-CENTRAL EXCISE NOTIFICATION NO. 47/2026-CENTRAL EXCISE NOTIFICATION New Delhi, 1st September, 2026 No.47/2026-Central Excise G.S.R.769(E).—In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in… Read More »
Search Conducted Without DIN On Search Warrant Is Illegal And Non-Voluntary Tax Payment Demands Re-Adjudication Issue Whether a search conducted under Section 67 without a Document Identification Number (DIN) on the search warrant is legally valid, and whether an amount collected during such search can be treated as a voluntary payment when 100% penalty was… Read More »
Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines. Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines. Issue Whether a writ petition challenging an appellate order under GST can be entertained by the High Court when the Goods and Services Tax Appellate Tribunal (GSTAT)… Read More »
Provisional attachment under Section 83 ceases automatically after one year, requiring immediate bank de-freezing. Provisional attachment under Section 83 ceases automatically after one year, requiring immediate bank de-freezing. Issue Whether a provisional attachment of a bank account ordered under Section 83 remains valid or enforceable after the expiry of the maximum statutory period of one… Read More »
Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Issue Whether the denial of Input Tax Credit (ITC) under Section 16(4) is sustainable when the petitioner submitted returns for January to March 2020 before the statutory… Read More »
Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Issue Whether a single composite notice and order-in-original covering multiple financial years (2018–19, 2019–20, and 2020–21) is legally sustainable under the CGST/KGST Act.… Read More »
Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Issue Whether a tax assessment order and summary demand issued under Section 74 of the CGST Act can be sustained when finalized solely by applying… Read More »
Composite show-cause notice and consequential orders covering multiple financial years under Section 73 are invalid. Composite show-cause notice and consequential orders covering multiple financial years under Section 73 are invalid. Issue Whether the Revenue can issue a single consolidated Show-Cause Notice (SCN) and pass a composite assessment order covering multiple financial years under Section 73… Read More »