Karnataka HC holds Sections 73/74 CGST Act notices are not financial-year specific, upholding consolidated multi-year SCNs and deepening a live split with Bombay, Kerala, Madras, AP and Himachal Pradesh High Courts.
Delhi HC holds the Finance Act 2025’s 10% GST penalty pre-deposit under Section 107(6) doesn’t apply where the Show Cause Notice pre-dates the 1 Oct 2025 amendment — appellate rights are fixed on the SCN date, not the order date.
Bombay High Court holds that where a bona fide dispute exists over Section 50 interest computation, the department must first pass a speaking order before resorting to garnishee proceedings under Section 79 of the CGST Act. BVG India Ltd. v. Union of India.
The Supreme Court has stayed a fresh Section 74 CGST show cause notice after finding it duplicated a demand already pending in statutory appeal — a reminder that parallel proceedings on the same tax demand raise a substantial jurisdictional question.
The Gujarat High Court held that a transferor cannot split unutilised ITC between an ITC-02 transfer and a separate cash refund claim on amalgamation. The matter is now before the Supreme Court.