IMPORTANT GST CASE LAWS 29.09.2025 SECTION CASE LAW TITLE Brief Summary Citation Relevant Act – Ruchika Industries vs. Union of India The matter was remanded as the assessee could not file a reply to the Show Cause Notice (SCN) due to stress from medical issues, and was granted a fresh opportunity. Click Here GST –… Read More »
A fresh hearing was granted due to medical issues and an obscure portal notice. Issue Should an ex-parte order passed by the GST authorities be set aside and a fresh hearing granted if the taxpayer failed to respond to the show-cause notice due to a combination of the notice being uploaded to an obscure portal… Read More »
An assessment order issued without a Document Identification Number (DIN) is considered legally invalid or “voidable,” but it is not automatically “void” from the start. Issue Does the absence of a Document Identification Number (DIN) on an assessment order, which is a violation of a binding CBIC circular, automatically render that order “void” (a complete… Read More »
An accepted refund from the electronic cash ledger must be paid, not adjusted. Issue Can GST authorities, after formally accepting a refund application for an excess balance in the electronic cash ledger, unilaterally adjust that refund amount against a purported outstanding liability instead of paying it to the taxpayer? Facts The petitioner-assessee had an excess… Read More »
An order is invalid if a reasonable opportunity for cross-examination has been denied. Issue Is an adjudication order legally valid if the taxpayer was not provided a “reasonable and effective opportunity” to cross-examine all the witnesses whose statements were relied upon by the tax department, including situations where a reasonable adjournment request was denied and… Read More »
Generating an e-way bill after interception does not cure the legal violation. Issue Is the detention of goods and the levy of a penalty under Section 129 of the CGST Act, 2017, justified if the e-way bill for the goods in transit was generated by the taxpayer after the vehicle had already been intercepted by… Read More »
An order is invalid if the show-cause notice was uploaded to an obscure portal tab. Issue Is an ex-parte adjudication order legally valid if the initial show-cause notice (SCN) was uploaded to the “Additional Notices Tab” of the GST portal, causing the taxpayer to miss it, even if the department claims to have issued a… Read More »
GST Notice Last Date 30 Sep 2025 FY Section 73 Section 74 Notice Deadline Order Deadline Notice Deadline Order Deadline 2017-18 30-09-2023 31-12-2023 05-08-2024 05-02-2025 2018-19 31-01-2024 30-04-2024 30-06-2025 31-12-2025 2019-20 31-05-2024 31-08-2024 30-09-2025 31-03-2026 2020-21 30-11-2024 28-02-2025 31-08-2026 28-02-2027 2021-22 30-09-2025 31-12-2025 30-06-2027 31-12-2027 2022-23 30-09-2026 31-12-2026 30-06-2028 31-12-2028 2023-24 30-09-2027 31-12-2027 30-06-2029 31-12-2029… Read More »
IMPORTANT GST CASW LAWS 28.09.2025 Section Case Law Title Brief Summary Citation Relevant Act GST Advisory Editorial Note: GSTN enables invoice-wise reporting in Form GSTR-7 from September 2025 tax period: Advisory The GSTN has enabled invoice-wise reporting in Form GSTR-7 for TDS deductors, as required by Notification No. 09/2025-Central Tax. This functionality is effective from… Read More »
Serving a notice on the GST portal after the taxpayer’s registration has been cancelled is not sufficient service if no response is received. Issue Is the service of a show-cause notice (SCN) by simply uploading it to the GST portal considered valid and sufficient if the taxpayer’s registration has already been cancelled, making it unlikely… Read More »