Carry It Forward or Cash It Out — Not Both: Gujarat HC Shuts the Door on Refunding Transitional GST Credit
Every taxpayer who lived through the July 2017 transition into GST made a choice, whether they realised it at the
Case Law, GST Updates
GST
Case Law, GST Updates
Karnataka High Court: Consolidated GST Show Cause Notices Spanning Multiple Financial Years Are Permissible
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.
Case Law, GST Updates
Delhi High Court: Appellate “Lis” Under Section 107(6) Commences on the Show Cause Notice Date, Not the Adjudication Order
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.
GST Updates
Himachal Pradesh High Court Applies Section 6(2)(b) Bar on Parallel GST Proceedings to an Input Tax Credit Dispute
The Himachal Pradesh High Court, in H.M. Steels Ltd. v. Union of India & Ors. (CWP No. 6070/2024, judgment dated
GST Updates
CBIC Mandates Coordination with State Mining Authorities to Detect GST Evasion in Illegal Mining Cases
The CBIC’s GST-Investigation Wing has issued Instruction No. 01/2026-GST, dated 3 August 2026, directing all Principal Chief Commissioners/Chief Commissioners of
Case Law
Bombay High Court: Interest Dispute Must Be Adjudicated by Speaking Order Before GST Garnishee Recovery
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.
Case Law
Supreme Court Stays Fresh GST Show Cause Notice, Flags Jurisdictional Error in Parallel Proceedings
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.
Case Law
Supreme Court Upholds Section 16(2)(c): No Input Tax Credit Without the Supplier’s Tax Payment
Prepared by Finoscape Editorial Team — hello@finoscape.com · Estimated reading time: 7 minutes Executive Summary The Supreme Court has upheld