Rectification of GST return permitted: taxpayer allowed to correct GSTR-1 beyond limitation to enable refund application.
The court authorised rectification of Form GSTR-1 beyond the revision period where portal errors prevented correct invoice classification, permitting taxpayers to submit corrected statements manually and directing revenue authorities to accept those submissions and upload the corrected details to the web portal to enable filing and processing of refund applications. (AI Summary)

Non-filing notices require prompt filing of overdue ITR and portal response to avoid further compliance action.
Non-filing notices arise when returns are missing from departmental records, often due to transactions shown in the Annual Information Statement. Taxpayers must review the notice, gather income and investment documents, compute tax liability, file the outstanding ITRs, and then submit an e filing portal response under Compliance Portal > e Campaign > Non Filers with the acknowledgement number and filing date to regularise their status. (AI Summary)

Denial of Input Tax Credit challenged; petitioner withdrew writ to pursue statutory appeal remedy under GST
Challenge to the denial of Input Tax Credit under Section 16(4) was withdrawn so the petitioner could pursue the statutory appellate remedy; the High Court dismissed the writ as withdrawn noting the extension of the time limit for filing appeals and permitting the petitioner to file an appeal under the GST appellate framework rather than continue the constitutional challenge. (AI Summary)

Show Cause Notice lacking reasons undermines GST registration cancellation where invoices and fraudulent ITC are unspecified.
An administrative Show Cause Notice seeking cancellation of GST registration must specify the invoices, entries or transactions alleged to show fraudulent availment of input tax credit; a notice lacking such particulars and clear reasoning fails procedural fairness and cannot validly underpin cancellation. (AI Summary)

Fiscal discipline: resist electoral promises that shift recurring costs onto taxpayers and undermine budgetary stability.
Electoral campaigns and post election welfare promises shift recurring fiscal burdens onto taxpayers: corporate donors cover immediate campaign outlays while promised subsidies, free utilities and guaranteed employment create long term public expenditure commitments. Although GST and fiscal frameworks have improved accountability at the Centre, significant unrecorded spending and state level promise making evade constraints. Voters, taxpayers and judicial oversight are urged to check unsustainable electoral pledges that threaten fiscal discipline and persistent tax increases. (AI Summary)

Revision under section 108: Commissioner may stay and revise subordinate orders, subject to limitation and appeal exceptions.
The Commissioner under section 108 may call for and examine records of subordinate proceedings and, if a subordinate decision is found erroneous and prejudicial to revenue, stay its operation and after giving an opportunity of being heard and necessary inquiry, enhance, modify, annul or pass such order as just and proper; revision is quasi judicial, subject to appeal limitations, a three year bar (with specified exclusions) and non applicability to categories listed under section 121, with specific timelines where appellate orders leave points unadjudicated. (AI Summary)

Rectification of ITC classification: misclaimed CGST/SGST may be corrected via Rule 89(1)(A) with hearing protections.
The court directed that a rectification application filed under Rule 89(1)(A) of the CGST Rules must be considered and necessary orders passed expeditiously under Section 18 of the IGST Act for cases where ITC arising from interstate inward supplies was erroneously claimed under CGST and SGST instead of IGST; an opportunity of hearing must be provided and no coercive recovery steps taken until the rectification is finally disposed. (AI Summary)

Interest payment in installments: taxpayers may phase interest dues, enabling scheduled monthly repayments to ease cashflow.
The taxpayer had discharged principal tax liabilities but sought time to pay interest due to COVID-19-related business disruption. The administering authority directed that interest demanded in the caution notice be paid in three equal monthly installments, establishing a short-term payment schedule that allowed phased satisfaction of interest dues while maintaining the taxpayer's compliance obligation. (AI Summary)

Appellate authority under GST governs statutory appeals, subject to procedural fetters and cross-empowerment protections.
Appellate provisions designate an Appellate Authority to hear appeals under section 107, subject to statutory fetters like time limits and pre-deposit requirements; cross-empowerment ensures a single proper officer may cover both CGST and SGST/UTGST components and appeals against an officer's order lie with the corresponding authority. The Appellate Authority must observe natural justice, may admit further inquiry, issue speaking orders stating determinations and reasons, and may enhance tax or penalties only after notice to show cause and within prescribed time limits. (AI Summary)

Revisionary power under section 264 affirmed; condonation of delay to be liberally construed and assessment intimations revisable.
Section 264 confers broad revisional power on the Commissioner to call for records, inquire and pass orders to rectify over-assessment or errors by subordinate authorities, exercisable suo motu or on taxpayer application. Condonation of delay must be liberally construed by assessing sufficient cause, considering diligence, bona fides and delays caused by other authorities. An assessment intimation may be treated as an order revisable under section 264, and subsequent nomenclature amendments do not affect the substantive scope of revisional powers. (AI Summary)

Fraudulent registration revoked: dismissal of challenge does not bar an applicant from obtaining fresh genuine registration.
The registration obtained through forged documents constitutes fraud, justifying cancellation and dismissal of the challenge to that cancellation; however, such dismissal does not prejudice an applicant who seeks fresh registration supported by genuine documents and does not bar consideration of the new application on its merits. (AI Summary)

Court directions binding on authorities: administrative deviation from judicial refund orders disallowed and IGST refund directives reinstated.
The court held that directions issued by a court are binding on administrative authorities under Article 226 and rejected an administrative order that deviated from the court's refund directive. The petitioner had sought IGST refunds after shipping bills were erroneously filed without tax payment; the court had directed sanction of refunds after deducting differential duty drawback with 7% simple interest from the date of shipping bills until refund. The High Court quashed the contrary administrative order and directed implementation of its original refund directions within four weeks. (AI Summary)

Quasi judicial powers: SEBI may adjudicate breaches and enhance penalties after inquiry and opportunity to be heard.
SEBI's quasi judicial powers include Adjudication to impose penalties through an Adjudicating Officer with summons and evidence powers and a requirement of reasonable opportunity of hearing; the Board may review and enhance penalties after further inquiry within a prescribed period, considering disproportionate gain, investor loss, and repetitiveness. Separately, enquiry proceedings against registered intermediaries proceed via a designated authority or bench to issue notices, permit inspection, hold hearings, and recommend regulatory measures such as suspension, cancellation, debarment, or censure, with final orders issued by a Competent Authority and published. (AI Summary)

Opportunity of hearing required before a reasoned seizure decision; hearing limited to vehicle release and followed by a reasoned order.
Assessee is entitled to one opportunity of hearing to furnish explanation before the authority passes a reasoned order on vehicle seizure. The authority may treat an ex parte seizure order as a Show Cause Notice solely for determining release, must afford that hearing, and issue a reasoned decision; interim release remains subject to the statutory deposit condition and does not affect seizure of goods or penalty proceedings against the dealer. (AI Summary)

Retrospective cancellation of GST registration should not apply when the taxpayer filed returns and remained compliant.
Retrospective cancellation under Section 29(2) of the CGST Act requires objective satisfaction by the proper officer and adequate particulars in the show cause notice; cancellation cannot be mechanical, and registration should not be cancelled retrospectively for periods where returns were filed and the taxpayer was compliant. The impugned notice and order were set aside for lack of proper reasoning, subject to the revenue's option to proceed with a proper notice and hearing. (AI Summary)

Mandatory notice under section 143(2) can nullify reassessment; estoppel under section 292BB unavailable without proof of notice.
Issuance of a notice under section 143(2) is mandatory and absence of that notice before finalizing reassessment renders the assessment liable to be nullified. The Assessing Officer must record and dispose of objections through a speaking order before completing reassessment. While an estoppel provision treats appearance or cooperation as deemed service of notices and can bar objections, that protection requires proof of notice or conduct falling within the estoppel provision and is inapplicable where no notice record exists. (AI Summary)

Annual return filing requirement imposes penalties and progressive corporate sanctions including winding up and director disqualification.
Companies must prepare and file an annual return in the prescribed form disclosing prescribed particulars; specified officers must sign it and certain companies require certification by a practising company secretary. Returns must be filed within sixty days of the annual general meeting or the date it should have been held; foreign companies file in the corresponding form. Failure to file attracts monetary penalties with continuing daily penalties subject to maxima, reduced caps for certain company classes, registration as dormant/inactive after two years, tribunal winding up for five years' default, and director disqualification after three years' default. (AI Summary)

Jurisdiction in connected GST notices: officer at commissionerate issuing the highest-demand notice may adjudicate connected SCNs.
Jurisdiction to adjudicate connected show-cause notices is vested in the commissionerate that issued the SCN attracting the highest demand where multiple notices exist, pursuant to Para 7.1 of the relevant circular; the officer at that commissionerate must consider all defenses raised in respect of connected notices and, if rejecting any contention, record a reasoned speaking order. (AI Summary)

GST administrative updates expand electronic compliance: ledger deposit relief, clarified appeal timing, and enhanced return reporting.
CBIC extended authority under section 51A(4) to permit deposits into the Electronic Cash Ledger for imports and exports at non automated customs stations, courier terminals and accompanied baggage, excluding deposits for specified electronic payments. Kerala issued guidance counting appeal time limits from the date the President of the Appellate Tribunal assumes office and directing Appellate Authorities to continue disposing pending appeals; taxpayers may submit a prescribed declaration before arrear recovery officers when proposing appeals. GSTN enabled Tables 14 and 15 in GSTR 1, portal notices consolidation, UPI/card payment options, and LUT filing functionality. (AI Summary)

Personal hearing entitlement under Section 75 requires giving the taxpayer a hearing and a subsequent reasoned order.
Personal hearing under the Tamil Nadu GST framework is mandatory before an assessing authority issues an order based on differences between FORM GSTR 1 and FORM GSTR 3B; if a taxpayer is not afforded that hearing, the authority must provide an opportunity for personal hearing and thereafter issue a reasoned decision within a prompt, defined timeframe. (AI Summary)