Tag Archives: Union of India

Consolidated GST Show Cause Notice and Order Covering Multiple Financial Years Are Impermissible and Quashed

By | August 13, 2026
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Consolidated GST Show Cause Notice and Order Covering Multiple Financial Years Are Impermissible and Quashed Issue Whether issuing a single consolidated show-cause notice (SCN) and passing a consequential adjudication order covering multiple financial years is legally permissible under Section 74 read with Section 73 of the CGST/MGST Act. Facts The DGGI Nagpur issued a single… Read More »

Consolidated GST Show-Cause Notice Covering Multiple Assessment Years Is Permissible and Cannot Be Challenged via Writ

By | August 13, 2026
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Consolidated GST Show-Cause Notice Covering Multiple Assessment Years Is Permissible and Cannot Be Challenged via Writ Issue Whether a consolidated show-cause notice (SCN) issued under Section 73 or Section 74 of the CGST/AGST Act covering multiple financial years is legally permissible. Whether a writ petition under Article 226 of the Constitution is maintainable at the… Read More »

Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance

By | August 13, 2026
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Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance Issue Whether an arrest under Section 69 read with Section 132 of the CGST Act for an offense carrying a maximum punishment of five years… Read More »

Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy

By | August 12, 2026
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Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy Issue Whether a writ petition challenging an order recovering an inverted duty tax structure refund under retrospectively amended Rule 89(5) is maintainable when… Read More »

No Separate IGST Can Be Levied on Ocean Freight in CIF Contracts as It Violates Composite Supply Scheme

By | August 12, 2026
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No Separate IGST Can Be Levied on Ocean Freight in CIF Contracts as It Violates Composite Supply Scheme No Separate IGST Can Be Levied on Ocean Freight in CIF Contracts as It Violates Composite Supply Scheme Issue Whether the levy of Integrated Goods and Services Tax (IGST) under reverse charge on the importer for ocean… Read More »

Non-Owner Cannot Seek Release of Detained Perishable Goods as Owner but Can Seek Alternate Statutory Release

By | August 11, 2026
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Non-Owner Cannot Seek Release of Detained Perishable Goods as Owner but Can Seek Alternate Statutory Release Non-Owner Cannot Seek Release of Detained Perishable Goods as Owner but Can Seek Alternate Statutory Release Issue Whether an appellant whose claim of ownership over detained perishable goods was disowned and rejected by tax authorities can claim release of… Read More »

Filing Objections Only With Assessing Officer Invalidates DRP Claims and Mandates Statutory Appeal Under Section 246A

By | August 11, 2026
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Filing Objections Only With Assessing Officer Invalidates DRP Claims and Mandates Statutory Appeal Under Section 246A Issue Whether the failure to file draft assessment order objections simultaneously with both the Dispute Resolution Panel (DRP) and the Assessing Officer under Section 144C(2)(b) permits the Assessing Officer to finalize assessment under Section 144C(3), and whether a writ… Read More »

Accused entitled to bail in GST evasion case where investigation is complete and trial pending.

By | August 10, 2026
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Accused entitled to bail in GST evasion case where investigation is complete and trial pending. Issue Whether an accused proprietor charged with GST evasion under Section 132 of the CGST/UPGST Act, 2017 is entitled to grant of bail when investigation is completed, the offences are compoundable, and trial is unlikely to conclude soon. Facts Nature… Read More »

GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues

By | August 7, 2026
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GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues Issue Whether a GST registration cancelled under Section 29 solely due to non-filing of returns for six consecutive months can be restored if the taxpayer… Read More »

GSTR-1 and GSTR-3B Mismatch Recovery Requires Mandatory DRC-01B Intimation Before Finalizing Tax Demand

By | August 7, 2026
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GSTR-1 and GSTR-3B Mismatch Recovery Requires Mandatory DRC-01B Intimation Before Finalizing Tax Demand Issue Whether an order-in-original passed under Section 73 treating excess liability reported in GSTR-1 as an admitted, self-assessed recovery can be sustained without issuing prior intimation in Form GST DRC-01B under Rule 88C to give the taxpayer an opportunity to explain bona… Read More »