GST CASE LAW 19.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 26 Sanchit Seth v. Commissioner of CGST and Central Excise Arrest for alleged clandestine manufacture and cess evasion is unlawful when mandatory procedural safeguards under the Bharatiya Nagarik Suraksha Sanhita (BNSS)—such as proper arrest memo, timing consistency, family intimation, right to… Read More »
Parallel BNS Prosecution and Cognizance Set Aside as Special GST Statute Overrides General Penal Provisions Issue Whether parallel criminal prosecution, charge sheet, and cognizance under the general penal law (Bharatiya Nyaya Sanhita, 2023 / BNS) can continue for alleged fake Input Tax Credit (ITC) when proceedings and prosecution mechanisms under the special enactment (GST Act)… Read More »
Penalty and Tax Under Section 129 Sustained as E-Way Bill Generation Post-Interception Proves Intent to Evade Issue Whether tax and penalty under Section 129 can be sustained for non-production of an e-way bill during transit when a new e-way bill for a different delivery destination is generated post-interception, and whether post-detention regularization cures the statutory… Read More »
Rejection of Belated GST Appeal Set Aside to Grant Opportunity for Paying Deficit Pre-Deposit Under Amnesty Scheme Rejection of Belated GST Appeal Set Aside to Grant Opportunity for Paying Deficit Pre-Deposit Under Amnesty Scheme Issue Whether an appellate authority can reject a belated appeal as time-barred under Notification No. 53/2023-Central Tax without considering the taxpayer’s… Read More »
Advance Ruling Application for Completed Transactions Is Inmaintainable Under Section 95(a) Issue Whether an Advance Ruling application under Section 97 is maintainable for completed transactions, whether the Appellate Authority for Advance Ruling (AAAR) has the jurisdiction to examine maintainability even if admitted by the Authority for Advance Ruling (AAR), and whether arbitral award receipts for… Read More »
Adjudication Order Set Aside as Premature Hearing and Incorrect Portal Upload Denied Effective Hearing Adjudication Order Set Aside as Premature Hearing and Incorrect Portal Upload Denied Effective Hearing Issue Whether an adjudication order passed under Section 73 is legally sustainable when a personal hearing is fixed before the expiry of the reply period and the… Read More »
Ex Parte Adjudication Order Quashed and Remanded for Non-Grant of Personal Hearing and Proper Notice Uploading Issue Whether an ex parte adjudication order passed under Section 73 is legally sustainable when the Show Cause Notice and order were uploaded solely under the ‘Additional Notices and Orders’ tab without separate intimation, and no personal hearing was… Read More »
Adjudication Order Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Invalid and Remanded for Fresh Decision Issue Whether an adjudication order passed under Section 73 is legally sustainable when the taxpayer was not granted a mandatory personal hearing under Section 75(4) despite the Show Cause Notice contemplating an adverse decision. Facts Tax Period: The… Read More »
Best Judgment Order Set Aside and Remanded as Belated Return Reflected Higher Tax Payment Issue Whether a best judgment assessment order passed under Section 62 for non-filing of GSTR-3B should be set aside and remanded when the assessee subsequently files a belated return declaring and paying tax in excess of the assessed amount. Facts Default… Read More »
Assistant Commissioner Can Re-Examine Refund Claim on New Permissible Grounds When Appellate Authority Sets Aside Initial Rejection Order Issue Whether an Assistant Commissioner is precluded from re-examining a GST refund claim on fresh, legally permissible grounds when an Appellate Order sets aside an initial partial rejection without explicitly directing an unconditional refund release. Facts Refund… Read More »