Tag Archives: Union of India

Writ Petition Not Maintainable Against Detailed Order-in-Original When Efficacious Alternative Remedy Exists Under Section 107

By | September 12, 2026
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Writ Petition Not Maintainable Against Detailed Order-in-Original When Efficacious Alternative Remedy Exists Under Section 107 Issue Whether a writ petition challenging a Show Cause Notice and Order-in-Original should be entertained when complex factual disputes exist and an efficacious statutory appellate remedy under Section 107 of the CGST/DGST Act is available. Whether questions regarding the applicability… Read More »

Constitutional Validity of Section 17(5)(c) and (d) Upheld with Functional Test Requiring Case-by-Case Fact Determination

By | September 12, 2026
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Constitutional Validity of Section 17(5)(c) and (d) Upheld with Functional Test Requiring Case-by-Case Fact Determination Issue Whether Clauses (c) and (d) of Section 17(5) of the CGST Act/DGST Act, 2017, which restrict Input Tax Credit (ITC) for works contract services and construction of immovable property, are unconstitutional. Whether a proposed structure qualifies as a “plant”… Read More »

High Court Upholds Administrative File Transfer from GST Audit to Anti-Evasion Wing Due to Taxpayer Non-Compliance

By | September 11, 2026
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High Court Upholds Administrative File Transfer from GST Audit to Anti-Evasion Wing Due to Taxpayer Non-Compliance High Court Upholds Administrative File Transfer from GST Audit to Anti-Evasion Wing Due to Taxpayer Non-Compliance Issue Whether the Additional Commissioner (Audit) had the authority to administratively transfer a taxpayer’s audit file from the Audit Wing to the Anti-Evasion… Read More »

Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio

By | September 10, 2026
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Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Issue Whether a Show Cause Notice (SCN) and consequential assessment orders issued under Section 74 of the CGST Act in the name of a non-existent amalgamating entity… Read More »

Transitional Credit Refund Rejection Upheld as Exporter Failed to Produce Form GST TRAN-1 Proof

By | September 10, 2026
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Transitional Credit Refund Rejection Upheld as Exporter Failed to Produce Form GST TRAN-1 Proof Issue Whether an exporter is entitled to a refund of unutilized State GST (SGST) transitional credit without producing Form GST TRAN-1 or documentary proof verifying its entry into the Electronic Credit Ledger, and whether a writ petition filed beyond the statutory… Read More »

Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio

By | September 10, 2026
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Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Issue Whether a Show Cause Notice (SCN) and consequential assessment orders issued under Section 74 of the CGST Act in the name of a non-existent amalgamating entity… Read More »

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 »