In a significant ruling strengthening the principles of natural justice in GST proceedings, the Delhi High Court held that retrospective cancellation of GST registration cannot be sustained when the Show Cause Notice (SCN) fails to specify the reasons for such action. The …
In a significant ruling reported as [2026] 183 taxmann.com 703 (AAR-Tamil Nadu), the Authority for Advance Ruling, Tamil Nadu declined to admit an application for advance ruling on the ground that the very same issue relating to GST liability had already been examined in prior …
In a significant ruling strengthening procedural safeguards under the GST regime, the Andhra Pradesh High Court has held that an unsigned assessment order is void in the eyes of law and cannot be treated as validly served on the assessee. …
The Andhra Pradesh High Court has reaffirmed the legal validity of electronically issued GST orders, holding that the absence of a physically printed Document Identification Number (DIN) on an assessment order does not render it invalid when the order is …
In a noteworthy GST ruling, the Allahabad High Court held that where interest is not quantified in a Show Cause Notice (SCN), the same cannot be imposed later in the adjudication order. The Court quashed both the SCN and the …
In a significant ruling, the Madras High Court has reaffirmed that procedural technicalities should not defeat substantive justice under the GST regime. The Court condoned a delay in filing an appeal where the assessee was bona fide pursuing a rectification application before …
In a significant ruling strengthening procedural fairness under GST law, the Delhi High Court set aside the rejection of a taxpayer’s application for restoration of GST registration in Param Infrawell Private Limited v. State of NCT of Delhi & Others ([2026] 183 taxmann.com 557). …
In a significant ruling, the Calcutta High Court has reaffirmed that provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act) automatically lapses after one year. The Court held that such …
In a significant ruling reinforcing administrative accountability, the Rajasthan High Court set aside a service tax demand that was confirmed nearly nine years after the issuance of show cause notices. The Court held that such an extraordinary delay, caused entirely by departmental …
The Gujarat High Court, in a significant ruling under GST law, held that an appellate authority cannot reject a delayed appeal mechanically without granting the taxpayer an opportunity of hearing. In this case, the petitioner had filed an appeal with …
In the early years of GST implementation, many taxpayers faced significant procedural challenges due to the newness and complexity of the regime. One such recurring issue has been the cancellation of GST registration for non-filing of returns, followed by rejection …
The Delhi High Court in Bansal Trading Company v. Commissioner of Delhi GST [2026]183taxmann.com83[2026] 183 taxmann.com 83[2026]183taxmann.com83 has reaffirmed that statutory GST proceedings cannot be challenged through writ jurisdiction merely on the ground that the show cause notice was served …
In a significant GST litigation, M/s. Abhimaani Structures and Engineering Private Limited v. Superintendent of Central Tax (W.P. No. 35021 of 2025 (T-RES), Karnataka High Court, order dated 28 November 2025), the Karnataka High Court delivered a crucial ruling reinforcing the mandatory applicability …
In a significant relief for taxpayers, the Jharkhand High Court has held that no further pre-deposit is required for filing an appeal before the GST Appellate Tribunal (GSTAT) when a sufficient amount has already been deposited at the first appellate stage. The Court permitted Ranchi-based manufacturer Ashirwad …
The Madras High Court, in a significant ruling reported in [2026] 182 taxmann.com 771 (Madras), has held that issuance of a single composite show cause notice (SCN) and passing of one consolidated assessment order covering multiple financial years under Section 73 of the CGST Act, 2017 is legally impermissible. The Court …
India’s newly constituted Goods and Services Tax Appellate Tribunal (GSTAT) has passed its first order, marking an important milestone in the evolution of GST dispute resolution. The Tribunal dealt with a GSTR-1 vs GSTR-3B mismatch dispute relating to FY 2018-19, and adopted a practical and taxpayer-friendly …
The Madras High Court recently dealt with an important dispute involving a taxpayer registered under the GST composition scheme. The tax department alleged short payment of tax and proceeded to assess turnover by adding a notional gross profit, ultimately demanding tax …
Refund of accumulated Input Tax Credit (ITC) arising from an inverted duty structure has been one of the most litigated issues under the GST regime, largely due to anomalies in the computation formula prescribed under Rule 89(5) of the CGST …
In a significant ruling under GST law, the Allahabad High Court granted bail to a company director accused of evasion of GST exceeding ₹11 crores. The Court observed that since the investigation had already been completed and the evidence was …
The Calcutta High Court, in a significant ruling, held that delay in filing a GST appeal due to the illness of the assessee’s accountant constitutes a sufficient cause for condonation. The Court observed that since the assessee was neither grossly …