https://www.taxheal.com/tag/gst-daily-digest-15-05-2026 Complete Guide for Income Tax and GST in India Sat, 16 May 2026 06:45:18 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.4 https://www.taxheal.com/gst-daily-digest-15-05-2026.html Sat, 16 May 2026 06:45:18 +0000 https://www.taxheal.com/?p=130046 GST DAILY DIGEST 15.05.2026 Relevant Act Section(s) Case Law Title / Authority Brief Summary Citation / Notification No. CGST / APGST Act Sec. 160 / 169 Subbaiah Gas Agency vs. Assistant Commissioner of Central Tax An assessment order lacking the Assessing Officer’s signature is invalid. Mere service via uploading it on the GST portal does… Read More »

]]> GST DAILY DIGEST 15.05.2026

Relevant Act	Section(s)	Case Law Title / Authority	Brief Summary	Citation / Notification No.
CGST / APGST Act	Sec. 160 / 169	Subbaiah Gas Agency vs. Assistant Commissioner of Central Tax	An assessment order lacking the Assessing Officer’s signature is invalid. Mere service via uploading it on the GST portal does not cure this fundamental defect.	Click Here
CGST / GGST Act	Sec. 129 / 130	Vijay Laxmi Trading vs. State of Gujarat	A writ petition challenging the confiscation of goods and vehicles for an expired e-way bill is not maintainable if the taxpayer voluntarily paid the tax and penalty without protest.	Click Here
IGST / CGST Act	Sec. 11 / Notf 41/2017	Time Technoplast Ltd. vs. Union of India	Concessional GST rate of 0.1% for merchant exporters is denied if the manufacturer delivers goods to a third party for filling rather than directly to the port or a registered warehouse.	Click Here
CGST / MGST Act	Sec. 7 / Schedule II	Swastik Processor vs. Union of India	The High Court granted interim protection staying recovery proceedings on the assignment/transfer of leasehold rights, as the identical issue of its taxability is pending before the Supreme Court.	Click Here
CGST / BGST Act	Sec. 74	Manju Devi Agarwal vs. Central Board of Indirect Taxes and Customs	A taxpayer is estopped from challenging the invocation of fraud and suppression provisions via a writ petition if they previously admitted liability and paid part of the tax and penalty.	Click Here
CGST / MGST Act	Sec. 73 / 74	Vidarbha Nickel Ltd. vs. Commissioner, CGTS & Central Excise	Issuing a consolidated Show Cause Notice (SCN) for multiple financial years is impermissible. The GST framework mandates year-wise notices to protect the separate right of defense and limitation periods.	Click Here
CGST / APGST Act	Sec. 79	V.V.S. Enterprises vs. State of Andhra Pradesh	A recovery notice sent directly to a bank under section 79(1)(c) is valid without prior administrative authorization once the underlying assessment order has attained finality.	Click Here
CGST Act	Sec. 75(4)	Parv Alloys & Metals vs. Union of India	An adjudication order passed without granting a mandatory personal hearing violates the principles of natural justice and must be set aside, even if the taxpayer failed to file a written reply.	Click Here
CGST / KSGST Act	Sec. 7 / 98 / 101	Manappuram Finance Ltd. vs. Union of India	The matter was remanded because the AAR/AAAR failed to examine whether land conversion fees fundamentally constituted a “supply” under Section 7(1) before jumping to exclusions under Section 7(2).	Click Here
UTGST Act (Chandigarh)	Notf 14/2018-UT Tax	Ministry of Finance (Govt. of India)	Government notification appointing Shri Gaurav Kumar Jain and Shri Pradhuman Singh as the new members of the Authority for Advance Ruling (AAR), Chandigarh.	Notification No. 2/2026-Union Territory Tax (Dt. 13-05-2026)
CGST / APGST Act	Sec. 62(2)	Shah and Shahi Foreign Trade (OPC) (P.) Ltd. vs. Deputy Assistant Commissioner	An assessment order passed against a non-filer under Section 62 is deemed withdrawn if a valid return along with tax, interest, and late fees is filed within the statutory timeframe, nullifying any recovery or attachments.	Click Here

 

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