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    GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
    Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
    Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
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    Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
    Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
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      The SC dismissed the Special Leave Petition, affirming the High...

      Special Leave Petition dismissed; statutory appeal must be filed within 30 days with pre-deposit as per rule

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      GSTJuly 30, 2025Case LawsSCH
      The SC dismissed the Special Leave Petition, affirming the High Court's directive that the petitioners must pursue their statutory appeal within 30 days, accompanied by the requisite pre-deposit. The Court emphasized the availability of an alternative remedy and underscored the principles of natural justice, noting the absence of an opportunity for cross-examination regarding allegations of evasion of GST through bogus invoices from non-existent or non-operational firms. The High Court's decision to entertain the appeal on merits, notwithstanding limitation grounds, was upheld. Consequently, the petitioners' challenge was deemed premature and non-maintainable before the SC, mandating adherence to the appellate process prescribed by law.

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      ActsIncome Tax