Tag Archives: Union of India

Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty.

By | August 6, 2026
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Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty. Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty. Issue Whether detained perishable goods transported in transit can be released to the consignor under Section 129(1)(a) without requiring payment for the conveyance… Read More »

Bail Granted To Director In Online Gaming GST Evasion Case As Investigation Was Completed

By | August 5, 2026
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Bail Granted To Director In Online Gaming GST Evasion Case As Investigation Was Completed Issue Whether pre-trial bail under Section 132 read with Section 69 should be granted to a director in an alleged Rs 28.61 crore GST evasion case where investigation is complete, the complaint is filed, and no risk of tampering or absconding… Read More »

Provisional Attachment Under Section 83 Ceases Automatically After Expiry of One Year Statutory Period

By | August 5, 2026
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Provisional Attachment Under Section 83 Ceases Automatically After Expiry of One Year Statutory Period Provisional Attachment Under Section 83 Ceases Automatically After Expiry of One Year Statutory Period Issue Whether the provisional attachment of a bank account under Section 83 of the CGST/TNGST Act remains legally enforceable beyond the statutory outer time limit of one… Read More »

Omission of Rule 89(4B) Without Saving Clause Invalidates Pending SCNs and Consequential GST Orders

By | August 5, 2026
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Omission of Rule 89(4B) Without Saving Clause Invalidates Pending SCNs and Consequential GST Orders Omission of Rule 89(4B) Without Saving Clause Invalidates Pending SCNs and Consequential GST Orders Issue Whether the omission of Rule 89(4B) of the CGST Rules via Notification No. 20/2024–Central Tax without a saving clause invalidates show cause notices and consequential Orders-in-Original… Read More »

Enhanced 60% Tax Rate and Surcharge Under Amended Section 115BBE Applies Prospectively From AY 2017-18

By | August 5, 2026
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Enhanced 60% Tax Rate and Surcharge Under Amended Section 115BBE Applies Prospectively From AY 2017-18 Issue Whether the enhanced tax rate of 60% with a 25% surcharge under Section 115BBE and penalty under Section 271AAC, introduced by the Taxation Laws (Second Amendment) Act, 2016, applies retrospectively to cash deposits made during Financial Year 2016-17 (Assessment… Read More »

Regular bail was granted under Section 132 as charge-sheet was filed and custody exceeded nine months.

By | August 5, 2026
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Regular bail was granted under Section 132 as charge-sheet was filed and custody exceeded nine months. Issue Whether regular bail under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 read with Section 132 of the CGST/RGST Act should be granted to an accused alleged to be involved in a large-scale GST fraud, where the charge-sheet… Read More »

Writ court will not interfere to quash Section 132 criminal proceedings when trial is pending.

By | August 5, 2026
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Writ court will not interfere to quash Section 132 criminal proceedings when trial is pending. Issue Whether a High Court exercising writ jurisdiction should entertain a petition to quash criminal proceedings initiated under Section 132 of the CGST/WBGST Act when the complaint involves disputed factual issues and trial is pending before the jurisdictional criminal court.… Read More »

Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice.

By | August 5, 2026
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Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice. Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice. Issue Whether the rejection of a GST refund application without allowing a supplementary reply—due to the GSTN Common Portal’s… Read More »

Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist.

By | August 5, 2026
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Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Issue Whether a writ petition under Article 32 of the Constitution challenging a show cause notice or a final… Read More »

Reassessment notice issued to a deceased person is void ab initio and legally unsustainable.

By | August 4, 2026
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Reassessment notice issued to a deceased person is void ab initio and legally unsustainable. Reassessment notice issued to a deceased person is void ab initio and legally unsustainable. Issue Whether a reassessment notice issued under Section 148 in the name of a deceased assessee is void ab initio, and whether such a jurisdictional defect can… Read More »