Nearly 250 companies walked into the Madras High Court asking essentially the same question: before the GST department can even
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 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.
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.
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.