Tag Archives: Union of India

Garnishee Notices Issued Without Deciding Pending Interest Dispute Representations Are Unsustainable Pending Adjudication

By | September 9, 2026
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Garnishee Notices Issued Without Deciding Pending Interest Dispute Representations Are Unsustainable Pending Adjudication Issue Whether garnishee proceedings under Form GST DRC-13 can be sustained for recovering interest on delayed tax payments when the petitioner’s detailed representations disputing the computation and lack of Show Cause Notice remain undecided by the tax authorities. Facts The tax authorities… Read More »

Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST

By | September 8, 2026
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Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Issue Whether the High Court was justified in refusing to interfere under Article 226 against a GST penalty order… Read More »

Arbitrary GST registration cancellation by non-speaking order violates natural justice and is unsustainable in law.

By | September 8, 2026
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Arbitrary GST registration cancellation by non-speaking order violates natural justice and is unsustainable in law. Issue Whether a non-speaking GST registration cancellation order issued without recording reasons or showing application of mind, along with a subsequent dismissal of statutory appeal on limitation grounds, is legally sustainable under Section 29 read with Rule 22 and Article… Read More »

Appeal Limitation Period Under Section 107 Runs From Date of Reasoned Rectification Order Under Section 161

By | September 7, 2026
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Appeal Limitation Period Under Section 107 Runs From Date of Reasoned Rectification Order Under Section 161 Issue Whether the statutory period of limitation for filing an appeal under Section 107 of the CGST/GGST Act should be computed from the date of the original refund rejection order or from the date of the subsequent reasoned rectification… Read More »

Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93

By | September 5, 2026
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Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Issue Whether statutory tax, interest, and penalty liabilities of a deceased sole proprietor can be… Read More »

Show cause notice and demand order issued against a deceased sole proprietor are void ab initio.

By | September 4, 2026
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Show cause notice and demand order issued against a deceased sole proprietor are void ab initio. Issue Whether a Show Cause Notice (SCN), order-in-original, and recovery proceedings issued in the name of a deceased sole proprietor under Section 74 are legally sustainable, or whether proceedings must be initiated afresh against the legal representatives under Section… Read More »

Cancellation of GST Registration Set Aside as Personal Hearing Fixed Before Expiry of Reply Period

By | September 4, 2026
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Cancellation of GST Registration Set Aside as Personal Hearing Fixed Before Expiry of Reply Period Issue Whether an ex-parte order cancelling GST registration for non-filing of returns can be sustained when the personal hearing date was fixed prior to the expiry of the 30-day show cause notice response period, particularly where the assessee subsequently cleared… Read More »

Proportionate Pre-Deposit Refund Cannot Be Denied for Dropped GST Demand Unchallenged by Revenue

By | September 3, 2026
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Proportionate Pre-Deposit Refund Cannot Be Denied for Dropped GST Demand Unchallenged by Revenue Issue Whether an assessee is entitled under Section 54 read with Section 107 to a proportionate refund of pre-deposit relating to a demand set aside by the First Appellate Authority, when the Department has not appealed against the dropped portion. Facts Original… Read More »

Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger

By | September 2, 2026
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Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Issue Whether any substantive relief survives in a writ petition challenging the unreasoned blocking of Input Tax Credit (ITC) under Rule 86A of… Read More »

Settlement Order Disposed Beyond Mandatory Timeline From Initial Board Allotment Is Void and Time-Barred

By | September 2, 2026
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Settlement Order Disposed Beyond Mandatory Timeline From Initial Board Allotment Is Void and Time-Barred Issue Whether the period prescribed under Section 245D(4A)(iii) for disposing of a settlement application is mandatory and commences from the date the application first stood allotted to and was acted upon by the initial Interim Board (IBS-III, Delhi) under Section 245D,… Read More »