Landmark judgments from the Supreme Court, High Courts, ITAT and NCLT.
The Rajasthan High Court holds that a GST show cause notice and order bearing neither a digital nor physical signature cannot be sustained — a system-generated reference number is not authentication under Rule 26(3) of the CGST Rules.
The Punjab & Haryana High Court holds the GST common portal was never notified for service of notices or orders under Section 146 — and the Rajasthan High Court, applying that reasoning, condones a 645-day appeal delay.
The Supreme Court quashes a ₹890.52 crore GST demand and equal penalty against Tata Steel, holding — for the second time in a week — that Section 74’s extended limitation cannot be invoked by mechanically alleging fraud or suppression without foundational facts in the notice itself.
The Allahabad High Court (Lucknow Bench) holds that a taxpayer who contested a GST show cause notice on merits, and raised a jurisdiction objection only after losing, is barred by the doctrine of election from a writ challenge — and must pursue the statutory appellate remedy instead.
GSTAT’s Principal Bench holds that a builder who passed on the bulk of an additional GST input tax credit benefit to homebuyers, but fell short for 25 buyers, must pay the shortfall with 18% interest running from 1 July 2017 — rejecting the builder’s argument that interest waivers on delayed customer payments should apply.
The Gujarat High Court quashes a GST cancellation order after finding the tax officer relied exclusively on AI-generated, non-existent case laws — and directs strict human verification of AI-assisted legal research going forward, warning that non-compliance will amount to contempt.
The Supreme Court holds that a GST Section 74 show cause notice cannot invoke the extended limitation period merely by using the words “fraud,” “wilful misstatement” or “suppression of facts” — the notice itself must specify the allegations. G.R. Infra Projects’ SCN quashed.
The Orissa High Court sets aside a Rs. 28.81 crore GST demand and orders fresh adjudication after finding the assessee was denied a personal hearing despite a specific written request.
Rs. 28.81 Crore Demand, Zero Hearings: Orissa HC Isn’t Having It Read Post »
ITAT Delhi deletes a Rs. 95.76 crore bogus-purchase addition, holding that a supplier’s subsequent GST registration cancellation and failure to file income tax returns cannot taint an otherwise documented purchase.
Your Supplier’s Tax Problems Aren’t Automatically Your Client’s Problem Read Post »
GSTAT Hyderabad holds that the GST composition option lapses automatically once turnover crosses Rs. 1.5 crore, and that Rule 35 cum-tax valuation must be granted even where not specifically claimed.
Cross Rs. 1.5 Crore and Your Composition Scheme Is Already Over Read Post »