Tag Archives: Commissioner

Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC

By | September 7, 2026
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Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC Issue Whether telecommunication towers qualify as “immovable property” under Section 17(5)(d) of the CGST/DGST Act, 2017, thereby barring taxpayers from claiming Input Tax Credit (ITC) on them.… Read More »

Absence of e-Way Bill for Movement of Own Machinery Justifies Detention and Penalty Under Section 129

By | September 4, 2026
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Absence of e-Way Bill for Movement of Own Machinery Justifies Detention and Penalty Under Section 129 Issue Whether the detention of goods and imposition of penalty under Section 129(3) of the CGST/UPGST Act is sustainable for moving own machinery between sites without an e-Way Bill, where the taxpayer fails to prove applicable distance exemptions or… Read More »

Detention of Goods and Penalty Upheld Due to E-Way Bill Mismatch and Intention to Evade Tax

By | August 28, 2026
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Detention of Goods and Penalty Upheld Due to E-Way Bill Mismatch and Intention to Evade Tax Issue Whether the Supreme Court should interfere with the High Court order upholding detention and penalty under Section 129 when goods were transported without a valid e-way bill and under misdeclared tax rates. Facts Interception & Detention: Goods belonging… Read More »

Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability

By | August 21, 2026
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Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability Issue Whether serving a show-cause notice solely by uploading it on the GST portal after the cancellation of the assessee’s registration constitutes valid service under Section 169… Read More »

Retrospective GST Registration Cancellation Order Lacking Prior SCN Proposal Is Invalid and Quashed

By | August 15, 2026
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Retrospective GST Registration Cancellation Order Lacking Prior SCN Proposal Is Invalid and Quashed Issue Whether a GST registration cancellation order passed with retrospective effect is legally sustainable when the underlying Show Cause Notice (SCN) did not propose or indicate retrospective cancellation. Facts Petitioner Status: The petitioner is a registered taxable person under the GST regime.… Read More »

Service on portal after cancellation of GST registration is invalid; adjudication order quashed.

By | August 6, 2026
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Service on portal after cancellation of GST registration is invalid; adjudication order quashed. Issue Whether serving a Show Cause Notice (SCN) and adjudication order solely by uploading them on the GST portal constitutes valid service under Section 169 of the CGST/UKGST Act when the petitioner-firm’s GST registration had already been cancelled prior to the issuance… Read More »

Uploading SCN Solely On GST Portal Without Email Or Post Service Invalidates Registration Cancellation Order

By | July 25, 2026
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Uploading SCN Solely On GST Portal Without Email Or Post Service Invalidates Registration Cancellation Order Uploading SCN Solely On GST Portal Without Email Or Post Service Invalidates Registration Cancellation Order Issue Validity of SCN Served Solely via Portal: Whether uploading a Show Cause Notice (SCN) for registration cancellation on the GST portal without additional service… Read More »

Section 5 Of Limitation Act Is Impliedly Excluded For Condoning Delay Beyond Capped Period Under Section 107 GST

By | July 25, 2026
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Section 5 Of Limitation Act Is Impliedly Excluded For Condoning Delay Beyond Capped Period Under Section 107 GST Issue Applicability of Section 5 of Limitation Act to Section 107 GST Appeals: Whether the Appellate Authority under Section 107 of the CGST/UKGST Act, 2017 has the power to condone delay beyond the statutory period prescribed under… Read More »

Retrospective Cancellation of GST Registration Beyond Show Cause Notice Proposal Is Invalid and Unsustainable

By | July 23, 2026
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Retrospective Cancellation of GST Registration Beyond Show Cause Notice Proposal Is Invalid and Unsustainable Issue Whether the cancellation of GST registration with retrospective effect is legally sustainable when the Show Cause Notice (SCN) did not propose or contemplate retrospective cancellation. Facts Registration & Cancellation Order: The petitioner, a registered person under the GST regime, had… Read More »