Portal Service vs. Effective Communication: Madras High Court Mandates Multi-Mode Service The Legal Issue The central dispute is whether “Service of Notice” under Section 169 is satisfied by simply uploading a document to the GST portal, especially when a taxpayer fails to respond to multiple digital reminders. The Court evaluated if “portal-only” service constitutes a… Read More »
Supreme Court Refuses Interference: Complex Fraud Matters Must Follow the Statutory Appeal Route The Legal Issue The case examines whether a Writ Petition under Article 226 is the appropriate remedy when a taxpayer alleges a violation of natural justice (non-consideration of their reply) in a complex Fake Invoicing/Fraudulent ITC case. Specifically, it addresses whether the… Read More »
ITC Time Bar Relief: Section 16(5) Overrides Section 16(4) for Past Periods The Legal Issue The case addresses the conflict between the original time limit for claiming Input Tax Credit (ITC) under Section 16(4) and the newly introduced relaxation under Section 16(5) of the CGST/TNGST Act. Specifically, it examines whether a taxpayer is entitled to… Read More »
Gross and Net GST revenue collections for the month of Feb, 2026 Mar 1st, 2026 Please click on the link below to view the gross and net GST revenue collections for the month of Feb, 2026. Read Here :- https://tutorial.gst.gov.in/downloads/news/final_approved_monthly_gst_data_for_website_feb_2026_01032026.pdf
IMPORTANT GST CASE LAWS 02.03.2026 Section Case Law Core Ruling & Strategic Summary Citation S. 16(6) Saleena Shahul Hameed [Non-Retrospective ITC] Benefit of the newly inserted S. 16(6) (enabling ITC upon registration revocation) is not retrospective. Taxpayers who closed business and didn’t challenge prior demands cannot claim this benefit. Click Here S. 29 Sivanandan [Registration… Read More »
Assessment Order with RFN/Reference Number: System-Generated Proof of Digital Signature The Legal Issue The central question in this case (specifically involving Kudos Facility Services v. State of AP [2026]) was whether the absence of a visible physical signature and a separately labeled Document Identification Number (DIN) on a printed assessment order renders it invalid. The… Read More »
Unsigned Assessment Order: No Signature Means “No Service” in Law The Legal Issue The central question is whether an assessment order that is not signed by the Assessing Officer (AO) has any legal validity. Specifically, does such an order satisfy the requirements of “service” under the GST Act, and can the Department use Section 160… Read More »
Summary of SCN is Not a Substitute for the SCN: Gauhati High Court Quashes Demand The Legal Issue The core legal dispute is whether the mere issuance of a Summary of Show Cause Notice (Form GST DRC-01), even with an attachment showing tax calculations, constitutes a valid initiation of proceedings under Section 73. The Court… Read More »
Demands Against Dead Persons Are Void: Notice to Legal Heirs is Mandatory The Legal Issue The central legal question is whether an adjudication order passed under Section 73 against a deceased proprietor is valid, and whether tax liability can be fastened upon a legal heir without first issuing them a formal Show Cause Notice (SCN)… Read More »
Effective Service vs. Portal Formalities: Madras High Court Rebukes “Blind” Ex Parte Orders The Legal Issue The core question is whether “service” under Section 169 of the GST Act is fulfilled merely by uploading a notice to the portal, or if the principles of Natural Justice require the Department to use alternative methods when a… Read More »