Five Years Later, Section 16(5) Comes Through: Gauhati HC Quashes a GST Order Because the Taxpayer Filed on Time All Along
The Story Sometimes the law catches up with a taxpayer years after the fact — in their favour, for once.
GST Updates
Section 73 CGST Act
Case Law, GST Updates
Two High Courts Now Agree: Uploading a GST Notice on the Portal Alone Doesn’t Count as Service
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.
Case Law, GST Updates
Tata Steel Wins ₹1,781 Crore GST Relief: Supreme Court Applies Its Own Week-Old “No Mechanical Fraud” Rule to India’s Largest Steel Producer
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.
Case Law, GST Updates
Mechanical Invocation of “Fraud” Cannot Extend GST Limitation: Supreme Court Quashes Section 74 Notice, Sets Out What a Valid SCN Must Contain
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.