Issues: Whether cancellation of GST registration and the consequential appellate order could stand where the cancellation was made without reasons or application of mind and without an effective opportunity to respond.

Analysis: Cancellation of registration adversely affects the right to carry on business and must satisfy the constitutional requirement of non-arbitrariness under Article 14 of the Constitution of India. The cancellation order did not disclose reasons warranting such action and reflected no application of mind. The petitioner was consequently entitled to submit a reply to the show-cause notice and have its defence considered after an opportunity of hearing.

Conclusion: The cancellation and appellate orders were unsustainable and were set aside in favour of the assessee, with fresh adjudication to follow after receipt of the petitioner's reply and hearing.

Issues: Whether the applicant was entitled to bail for alleged fraudulent availment and passing of input tax credit and wrongful export refunds under the Central Goods and Services Tax regime.

Analysis: The alleged offences carry a maximum sentence of five years and are triable by a Magistrate. Investigation had concluded, the complaint had been filed, no charge had been framed, and the trial was unlikely to conclude within a reasonable time. The applicant had remained in custody since 13 February 2026 and had no criminal antecedents. Pre-conviction detention is not punitive; personal liberty, the presumption of innocence, and the right to a speedy trial require release unless exceptional circumstances justify continued custody. No material established a flight risk, likelihood of repetition of offences, intimidation of witnesses, or tampering with documentary and electronic evidence.

Conclusion: The applicant made out a case for release on bail upon appropriate safeguards.

Issues: Whether the accused was entitled to bail pending trial in a case alleging fraudulent availment of input tax credit and allied forgery offences.

Analysis: The period of the alleged incorrect input-tax-credit claims, the delay in lodging the FIR, the suo motu cancellation of GST registration against which an appeal remained pending, and the period of incarceration supported release on bail. The merits of the prosecution case were left untouched.

Conclusion: The accused was entitled to bail pending trial.

Issues: Whether a director may be prosecuted under the Central Goods and Services Tax Act, 2017 for fraudulent availment of input tax credit by a company without arraigning the company as an accused.

Analysis: Section 137 of the Central Goods and Services Tax Act, 2017 is pari materia with Section 141 of the Negotiable Instruments Act, 1881. The statutory phrase making persons in charge liable "as well as the company" makes commission of the offence by, and prosecution of, the company a condition precedent for fastening vicarious criminal liability on its director. The alleged wrongful availment of input tax credit was by the company, which alone was the registered person entitled to take input tax credit under Section 16, while the director's alleged role arose solely from his position in the company. The company had not been arraigned in the complaint.

Conclusion: Prosecution of the director in his personal capacity without arraigning the company is not maintainable; the criminal complaint and consequential proceedings cannot continue against him.

Issues: Whether the dismissal of the statutory appeal as time-barred warranted setting aside and fresh adjudication on merits.

Analysis: Section 107 of the Central Goods and Services Tax Act, 2017 prescribes the appeal limitation period and permits condonation only within the statutorily fixed outer limit. The appellate order was pronounced on 26.02.2026, communicated with the letter dated 10.03.2026, and uploaded on the departmental website on 17.04.2026. The appeal required fresh determination on merits rather than dismissal on limitation.

Conclusion: The appellate order dismissing the appeal as barred by limitation was set aside, and the appeal was remitted for decision afresh on merits.

Issues: Whether the writ petition raising a pure jurisdictional challenge to the competence of the State GST investigation officer to issue the show-cause notice and adjudicate could be entertained despite the available statutory appellate remedy.

Analysis: Availability of an efficacious alternative remedy ordinarily restrains exercise of writ jurisdiction, particularly where appellate forums are functional. However, a writ petition may be entertained where the challenged proceedings are alleged to be wholly without jurisdiction and the objection is a pure question of law not requiring determination of disputed facts. The challenge to the adjudicating authority's competence, including whether an officer of the Bureau of Investigation possessed adjudicatory power under the GST enactments, required determination. The conflicting High Court views on cross-empowerment also reinforced the need for the jurisdictional objections to be considered. An adjudicating authority may rule on its own jurisdiction.

Conclusion: The writ petition was maintainable notwithstanding the alternative appellate remedy, and the jurisdictional objections must be decided first by the adjudicating authority before fresh adjudication on the remaining issues.

Issues: Whether the substituted proviso to Section 107(6) of the Central Goods and Services Tax Act, 2017, effective from 01.10.2025, requiring a ten per cent pre-deposit for appeals against penalty-only orders, applies to adjudicatory proceedings initiated by a show-cause notice before that date.

Analysis: The right of appeal is a substantive right that vests with the commencement of the lis and includes the appellate forum and conditions governing exercise of that right. A subsequently introduced pre-deposit that materially burdens access to the appellate remedy cannot apply to a vested appellate right unless the amending enactment expressly or by necessary implication so provides. The lis commenced when the show-cause notice asserted quantified personal penalty liability and required an answer; subsequent replies, hearing, adjudication order, and filing of appeal were connected stages of the same proceeding. The substituted proviso introduced, for the first time in respect of the penalty-only order concerned, a mandatory ten per cent deposit as a condition precedent to filing an appeal. Neither Section 129 of the Finance Act, 2025 nor the substituted proviso contains an express transitional command or necessary implication applying that onerous condition to proceedings initiated before its commencement. The expression "no appeal shall be filed" specifies the stage of compliance where the substituted proviso applies, but does not determine its temporal applicability to an already vested appellate right.

Conclusion: The substituted proviso to Section 107(6) does not apply to appeals arising from the pre-01.10.2025 show-cause notice; the appeals are governed by the pre-amendment appellate regime, and no ten per cent deposit of the disputed penalties is required as a condition of filing them. This is in favour of the assessee.

Issues: Whether assignment by sale and transfer of long-term leasehold rights in land and building is liable to GST.

Analysis: The assignment transfers the benefits arising from immovable property from the existing lessee to the assignee, who replaces the original lessee. Such a transaction falls outside the scope of taxable supply under Section 7(1)(a), Schedule II and Schedule III; consequently, GST under Section 9 is not attracted. The challenge was covered by the earlier binding decision, whose challenge before the Supreme Court had been dismissed.

Conclusion: Assignment of long-term leasehold rights in land and building is not liable to GST; the action under Section 73 was quashed.

Issues: Whether delay in filing the statutory GST appeal should be condoned where the order was not effectively communicated and no personal hearing was afforded.

Analysis: Although the Appellate Authority is bound by the limitation prescribed for appeals, the delay resulted from circumstances beyond the petitioner's control. Mere uploading of the order on the GST portal did not effectively communicate it in the circumstances, and denial of personal hearing materially prejudiced the petitioner. Refusal to permit merits adjudication would cause grave injury.

Conclusion: The delay in filing the appeal was condoned in favour of the assessee, and the Appellate Authority was directed to entertain and decide the appeal on merits if filed within the stipulated period.

Issues: Vacancies in the Uttar Pradesh Benches of the Goods and Services Tax Appellate Tribunal and measures for filling sanctioned posts.

Analysis: The recorded staffing details disclosed substantial vacancies across the tribunal benches. The process for filling sanctioned posts was stated to be pending approval of the Department of Revenue, Ministry of Finance.

Outcome: Affidavit directed from the responsible Department of Revenue officer; matter listed for further hearing and interim order continued.

Issues: Whether cancellation of GST registration without recorded reasons and without affording an opportunity of hearing was sustainable.

Analysis: Cancellation of registration is a drastic measure and the order must disclose due application of mind and reasons supporting the action. The absence of reasons in the cancellation order rendered it arbitrary and inconsistent with Article 14 of the Constitution of India. The petitioner had also not been afforded an opportunity of hearing before the adverse action.

Conclusion: The cancellation order was unsustainable for want of reasons, application of mind, and opportunity of hearing; it was set aside, with fresh adjudication to follow after receipt of the petitioner's reply and a hearing.

Issues: Challenge to provisional attachment of the petitioners' bank accounts and consideration of their request for de-freezing.

Outcome: The writ petitions were disposed of with a direction to the petitioners' authorised representatives to appear before the investigating authority on the specified date.

Issues: (i) Whether the adjudication order for financial year 2018-19 was barred by limitation under Section 73 of the Assam Goods and Services Tax Act, 2017; (ii) Whether the order complied with the requirements of hearing and reasoned determination under Section 75 of the Assam Goods and Services Tax Act, 2017.

Issue (i): Whether the adjudication order for financial year 2018-19 was barred by limitation under Section 73 of the Assam Goods and Services Tax Act, 2017.

Analysis: The limitation for passing an order under Section 73(9) for financial year 2018-19 expired on 31.12.2023. No pari materia State notification under Section 168A extending that period was issued for the relevant period. The order was made on 30.04.2024.

Conclusion: The adjudication order was time-barred and invalid, in favour of the assessee.

Issue (ii): Whether the order complied with the requirements of hearing and reasoned determination under Section 75 of the Assam Goods and Services Tax Act, 2017.

Analysis: The order was not drawn up in the manner required by Section 75(6) and was passed without affording the assessee the hearing mandated by Section 75(4).

Conclusion: The order violated Section 75 and the requirements of natural justice, in favour of the assessee.

Final Conclusion: The tax, interest and penalty determination for financial year 2018-19 has no legal sustainability.

Ratio Decidendi: An adjudication order passed after expiry of the statutory limitation, without a valid State extension, and without the prescribed hearing and reasoned form, is invalid.

Issues: Whether the petitioners should be granted regular bail in prosecution for alleged fraudulent availment and passing of input tax credit through purportedly bogus firms.

Analysis: The prosecution case rested predominantly on electronic and documentary material already appended to the complaint. The proposed witnesses were government officers, making the risk of evidence tampering or witness influence negligible. The alleged offences carried a maximum sentence of five years; the petitioners had remained in custody for over seven months, had no criminal antecedents, and the allegations required examination at trial. Their continued custody was therefore not warranted, subject to safeguards securing their presence and protecting the investigation and trial.

Outcome: Both petitioners were granted regular bail on adequate bail and surety bonds subject to stipulated conditions.

Issues: Whether cancellation of GST registration for continuous non-filing of returns should be set aside and registration restored.

Analysis: The cancellation was founded solely on non-filing of returns, without any allegation of a dubious process to evade tax. Continued cancellation would prevent the petitioner from conducting business and raising invoices, and would consequently impair tax recovery. A pragmatic approach therefore required an opportunity to regularise the defaults through filing of returns and payment of statutory dues.

Conclusion: The cancellation of registration was set aside, conditional upon filing all defaulting returns and payment of tax, interest, fine and penalty within the stipulated period; on compliance, registration is to be restored.

Issues: Whether the applicant should be granted regular bail in a prosecution alleging fraudulent availment and passing of input tax credit.

Analysis: The investigation was completed and the final complaint had been filed. The prosecution case rested on documentary and electronic material already held by the Department, and further custodial detention was not warranted. The applicant had remained in custody since 22.01.2026 and the trial was likely to take considerable time.

Conclusion: Regular bail was granted to the applicant.

Outcome: The writ petition was disposed of with liberty to pursue rectification before the proper officer.

Issues: Whether a demand of tax, interest and penalty exceeding the amount specified in the show-cause notice could be sustained.

Analysis: Section 75(7) prohibits a demand in the adjudication order from exceeding the amount specified in the notice and prohibits confirmation on grounds other than those stated in the notice. The notice specified a composite proposed demand of Rs. 78,059.50, whereas the impugned order raised Rs. 8,63,486.24 towards tax, interest and penalty. The demand was therefore ex facie beyond the notice.

Conclusion: The demand order was invalid for contravention of Section 75(7) and was set aside.

Issues: Whether consequential corrections in the GST returns for Financial Year 2017-18 could be permitted after amendment of the export shipping bills and corresponding corrections in GSTR-1 and GSTR-3B.

Analysis: The original grievance concerning amendment of the shipping bills and correction of GSTR-1 and GSTR-3B stood redressed under the earlier orders. On the peculiar facts, including the delayed issuance of Customs amendment certificates, the parties agreed that consequential corrections in the GST returns should be allowed, without restricting the respondents' power to assess, verify or scrutinise the amendments independently.

Conclusion: The petitioner was permitted to rectify the short reflection in GSTR-3B, reconcile the consequential GSTR-3B and GSTR-2A mismatch, and amend GSTR-9 for Financial Year 2017-18. Any consequential proceedings shall be decided on their merits and not rejected solely on limitation.

Issues: Whether the challenge to the second demand-cum-show cause notice and the resulting assessment order should be entertained in writ jurisdiction despite an available statutory appeal.

Analysis: The question whether the later proceedings were founded on material already available during the earlier audit requires factual and legal examination. That examination falls within the statutory jurisdiction of the Appellate Authority, and the assessment order is amenable to appellate remedy.

Conclusion: The writ challenge was not entertained; the petitioner may pursue the statutory appeal.