GST CASE LAW 19.09.2026

By | September 21, 2026

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

By | September 21, 2026

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

By | September 21, 2026

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

By | September 21, 2026

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)

By | September 21, 2026

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

By | September 21, 2026

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 »