Virtual personal hearings mandatory: personal hearings under the Delhi GST Act must be held via approved web platforms with documented submissions.
Mandatory personal hearings under the Delhi GST Act, 2017 must be conducted in virtual mode via recognised web applications, with advance sharing of date, time and link to the taxpayer or authorized representative. Taxpayers must submit vakalatnama/authorization with photo ID in advance, be ready with the application, and maintain decorum; virtual hearings are to be conducted from the officer's office. Submissions are recorded on the online personal hearing module, signed/stamped and shared with the taxpayer. Scanned self-attested documents should be furnished before the hearing; physical submission requires attestation. Virtual hearing records are deemed valid under GST law and physical hearings need zonal approval. (AI Summary)

Document Identification Number requirement: SCN issued without DIN is invalid and must be reissued with a DIN assigned.
An SCN issued without a Document Identification Number (DIN) is invalid; the Andhra Pradesh High Court set aside the impugned SCN for non-mention of DIN, revoked the provisional suspension arising from that SCN, and allowed the tax authority to reissue the SCN after giving notice and assigning a DIN. The court relied on CBIC Circular No. 128/47/2019-GST and precedents treating absence of DIN as fatal to validity. Subsequent administrative guidance recognizes portal-generated Reference Numbers (RFN) as verifiable identifiers for communications. (AI Summary)

Document Identification Number requirement relaxed where portal Reference Number exists, validating electronic GST communications and reducing duplication.
CBIC clarified that quoting Document Identification Number (DIN) is unnecessary where GST common-portal communications already bear a verifiable Reference Number (RFN); such RFN-bearing communications satisfy electronic service requirements. GSTN advisories implement a three-year filing bar for specified returns from July 2025, make auto-populated GSTR-3B liabilities non-editable (requiring amendments via GSTR-1A), and provide system validation and manual-entry procedures for QRMP refund filings and Amnesty Scheme applications, including steps to manually enter order/payment details and attach supporting proofs. (AI Summary)

Revocation of GST registration: revocation applications must be decided and communicated promptly under time-bound administrative procedure.
The Delhi High Court directed that an application for revocation of GST registration cancellation be decided and communicated to the applicant within one month where the respondent raised no objection to early disposal. The instruction reflects the statutory framework that allows the proper officer to revoke cancellation or reject the revocation application, contingent on prescribed conditions and the applicant's right to an opportunity of being heard, and highlights the obligation for time-bound administrative decision-making and communication. (AI Summary)

GST on assignment of leasehold rights: interim stay on adjudication pending final determination of taxable character.
Whether GST is leviable on assignment of leasehold rights and buildings was disputed; the petitioner argued such assignments are transactions in immovable property and not taxable. The High Court granted an interim stay on the adjudication order treating the assignment as a supply, stayed implementation of the impugned order, and listed the matter for final hearing alongside connected petitions, relying on precedents characterising assignment of leasehold rights as transfers of immovable property not subject to GST. (AI Summary)

Cause list procedure ensures prioritized daily listing, and service rules allow substituted service and deemed service on representatives.
The Registrar must prepare and publish a Form GSTAT CDR-01 based daily cause list disclosing Bench composition, court number and time, appeal number, nature and purpose of applications, parties and representatives, with listing priority determined by the President. Where the Tribunal does not sit or a Bench is unable to sit, the Registrar shall prepare a new cause list or adjourn matters; notices of adjournment or posting shall be published on the notice board and the GSTAT portal. Service of notices follows statutory methods, uses the GSTAT portal as the common portal, permits substituted service, and accepts service on authorised representatives as proper service. (AI Summary)

Writ jurisdiction limited where fraudulent availment of input tax credit is alleged; intervene only for natural justice or jurisdictional error.
Writ jurisdiction should be restrained in challenges to orders alleging fraudulent availment of input tax credit: absent a violation of natural justice or jurisdictional error, courts should not interfere where the record shows a pattern of fabricated invoices, admissions or inconsistent documentary evidence, and where show cause notices and hearing opportunities were provided; the court applied a clean hands principle and emphasized the risk large scale fraudulent ITC poses to the GST regime. (AI Summary)

Royalty relatedness principle: post manufacture royalties tied to domestic sales are not added to customs transaction value absent contractual nexus.
Whether running royalties on net domestic sales must be added to the customs transaction value depends on two cumulative requirements: the payment must be related to the imported goods and must be a condition of sale of those goods. A royalty based on post manufacture sales that is not contractually tied to importation or to purchasing specific imported inputs is a fee for technology access and does not satisfy the necessary nexus for addition to transaction value. (AI Summary)

Assessment withdrawal under Section 62 voids recovery efforts when a valid return and payment are filed within the statutory period.
When a registered person furnishes a valid return and pays tax within the period allowed under the non-filer assessment provision, the assessment order is deemed withdrawn by legal fiction and loses operative effect; initiating recovery thereafter without verifying return filing and payment is unlawful. Interest and late fee liabilities continue to subsist notwithstanding the deemed withdrawal of the assessment order. Administrative dismissal of appeals without regard to controlling precedent or transitional notifications may amount to procedural impropriety. (AI Summary)

Documentary Credit Examination clarifies bank examination standards and provides a practical checklist to prevent LC discrepancies.
UCP 600 sets the legal framework for documentary credits, defining bank undertakings, presentation and examination standards (including a five banking day examination period) and permitting refusal for discrepant documents; it prescribes documentary requirements for transport, insurance and commercial papers. ISBP 745 complements UCP 600 by providing detailed, practical guidance for document checking-covering invoices, bills of lading, air waybills, insurance documents, certificates and packing lists-emphasising consistency, authenticated corrections, and use as a checklist to prevent discrepancies. (AI Summary)

Reasonable restriction standards require GST ITC conditions to be proportionate and procedurally fair to protect trade.
Whether GST ITC provisions unduly restrict trade is assessed against the constitutional dual test of reasonableness and legitimate public interest. While invoice-matching, time limits, and portal obligations aim to curb fraud, their procedural complexity and blanket denials can be disproportionate and may nullify vested entitlements. A constitutionally compliant approach requires proportionality, procedural fairness, and calibrated enforcement-such as graded penalties and clearer compliance-so anti-evasion objectives do not become over-regulation that impedes bona fide business claims. (AI Summary)

Railway Claims Tribunal jurisdiction over carriage-related loss, damage and passenger injury ensures specialised remedy with appeal to High Court.
The Act creates a specialised Railway Claims Tribunal to adjudicate claims for loss, damage or non delivery of goods or animals, refunds of fare or freight, and compensation for passenger death or injury; it prescribes Bench composition and tenure, territorial filing rules based on accident, carriage, delivery or destination, language options, claim forms, limitation periods, documentary and fee requirements, Registrar scrutiny procedures, service and evidence rules, civil court powers for summons and discovery, ex parte and restoration provisions, execution as a civil decree, and appeals to the High Court. (AI Summary)

Refund of unutilized input tax credit permitted on business discontinuation under GST, reinforcing entitlement despite statutory exceptions.
The Sikkim High Court concluded that Sections 49(6) and 54 of the CGST Act, and the limited scenarios in Section 54(3), do not constitute an express prohibition on refund of unutilized input tax credit upon discontinuation of business; absent statutory authority to retain tax, a registered person with an accumulated ITC balance on closure may claim refund in accordance with the procedural scheme in Section 54, subject to applicable reversals and conditions governing refund claims. (AI Summary)

Prior GST Council recommendation required for time extensions; post facto approvals invalidated, affecting notices and adjudications.
Section 168A requires both a qualifying force majeure and a prior recommendation of the GST Council to extend statutory GST time limits. The Madras High Court held that post facto GST Council approval does not comply with Section 168A and struck down the notification dated 28/12/2023 that extended the limitation under Section 73(10). The ruling affects show cause notices and adjudication orders issued based on the invalidated notification and benefits taxpayers who received notices in the specified affected periods. (AI Summary)

Letter of Credit discrepancies: ensure strict documentary compliance to prevent payment delays, rejections and disputes.
Letters of Credit produce three principal discrepancy types: fundamental discrepancies (breaches of core LC terms or governing rules leading to likely refusal), technical discrepancies (documentary or format errors making presentations non compliant), and common discrepancies (frequent clerical or procedural mistakes). Consequences include rejection, payment delays, correction costs, and disputes. Prevention centers on line by line LC review, requesting timely amendments, standardised document templates, adherence to ISBP and UCP guidance, coordinated logistics and documentation, use of a checklist, and early submission to permit corrections. (AI Summary)

GST registration cancellation requires consideration of replies and verification evidence, not mechanical annulment without a reasoned order.
GST registration cancellation must rest on evaluative consideration of replies, recorded statements and verification evidence rather than mechanical reliance on a single observation; authorities must reference and weigh the verification report uploaded in Form GST REG-30 and address specific explanations given during physical verification in a reasoned and speaking order in accordance with Rule 25 and principles of natural justice. (AI Summary)

Intent requirement in GST penalties protects taxpayers from sanctions for bona fide e-way bill errors.
Penalties under the Goods and Services Tax for e-way bill discrepancies require proof of deliberate tax-evasion intent rather than penalising clerical or inadvertent errors. Courts have distinguished trivial or bona fide mistakes-such as typographical errors, late production of an e-way bill prior to seizure, driver-caused delays, incorrect vehicle numbers, and minor invoice mismatches-from deliberate misdeclarations; where intent to evade tax is not established, detention and penalty measures have been quashed and enforcement must assess materiality to tax liability. (AI Summary)

Cancellation of GST registration: prolonged suspension without concluded show-cause proceedings breaches business rights and requires prompt adjudication.
The High Court held that cancellation of GST registration can bring a business to a standstill and therefore directed prompt completion of show-cause proceedings within a short period; authorities must provide a real opportunity to be heard, including a personal hearing with the hearing date uploaded on the portal and communicated by e-mail, and must issue show-cause notices that specify reasons clearly. (AI Summary)

Exemption from corporate governance under Regulation 15(2) requires both capital and net worth thresholds, determining listed entities' compliance.
Exemption from corporate governance under Regulation 15(2) requires simultaneous satisfaction of both the paid up equity share capital and net worth thresholds; the proviso indicates the exemption continues only while both conditions are met, and once the listing regulations apply they remain in force until one threshold reduces below the prescribed limit, affecting applicability of related party transaction disclosures under Regulation 23(9). (AI Summary)

Country risk rating determines export credit insurance availability and premium terms, shaping exporters' cross-border risk exposure.
Country risk ratings determine export credit insurance availability and pricing. The OECD uses a two-step approach-quantitative CRAM analysis of payment experience, economic and institutional indicators plus qualitative expert review-to classify countries on a 0-7 scale that informs Minimum Premium Rates. ECGC applies a seven-category national scheme (A1-D) evaluating political risk, economic conditions, foreign exchange availability, payment records, and government stability to decide cover, premiums, and restricted approvals. Both frameworks directly influence insurers' cover decisions and exporters' risk management. (AI Summary)