Transit penalty for bona fide consignee-address discrepanc - Strict liability and proof of statutory breach Liability to transit penalty for use of the buyer's former address in invoices and corresponding e-way bills - HELD THAT: - Section 129 does not make fraudulent intent a prerequisite in every case; however, strict liability does not dispense with proof of a breach that attracts the particular penalty. The consignment was supported by invoices, e-way bills and bilty documents, physic... ... ...

Monetary limit for departmental GST appeals - Exception to monetary-limit policy - Commissioner's authorisation and monetary-limit compliance Maintainability of a departmental GST appeal below the prescribed monetary limit where no recognised exception was established, despite the asserted authorisation of the Commissioner - HELD THAT: - The statutory litigation-control framework and the circular issued thereunder regulated the Revenue's right to pursue an appeal. An application autho... ... ...

Rectification of wrongly impleaded respondent in GST appellate proceedings - Non-fatal procedural defect in appeal memorandum Correction of the respondent's name erroneously entered on the GST Appellate Tribunal portal in a registered appeal - HELD THAT: - The erroneous entry of the respondent's name on the portal was held not to be fatal to the appeal, since the proper respondent was required to be served. As the portal provided no mechanism for correction after registration of the a... ... ...

Cancellation of GST registration for non-filing of returns - Cancellation of GST registration for non-filing of returns, where statutory revocation was not sought within the prescribed period - HELD THAT: - The Court treated the question as no longer res integra [2025 (3) TMI 670 - GAUHATI HIGH COURT] and adopted the directions issued in an earlier similar decision, subject to the filing of pending returns and discharge of statutory liabilities. [Paras 6, 7] The cancellation order was quashed... ... ...

Disclosure of GST adjudication - order upload dates - Protection of statutory right of appeal GST common portal functionality permitting the uploading of an adjudication order on a date subsequent to its passing, without disclosure of the upload date, may prejudice the taxpayer's right of appeal - HELD THAT: - The Court held that permitting delayed uploading of orders bearing an earlier date could facilitate malpractice and result in expiry of the limitation for appeal. It therefore co... ... ...

Anticipatory bail on summons under the CGST Act - Order authorising arrest as condition precedent - Communication of order authorising arrest Maintainability of anticipatory-bail petitions founded solely on summons issued in an inquiry concerning alleged ineligible Input Tax Credit, without a communicated order authorising arrest under the CGST Act - HELD THAT: - Mere issuance of summons does not render the person summoned an accused or create a legally sustainable apprehension of arrest. An ... ... ...

Restoration of subsequent GST registration - Restoration of the subsequent GST registration where an earlier registration had also been cancelled HELD THAT: - The Court held that the petitioner could not be prevented from carrying on business and discharging tax dues. As the petitioner did not intend to revive the earlier cancelled registration, no impediment remained to restoration of the subsequent registration. [Paras 3] The respondent was directed to restore the subsequent GST registra... ... ...

Opportunity to produce documents in GST adjudication - Fresh adjudication on production of relevant documents - Reconsideration of GST demand where the assessee could not place all relevant documents before the adjudicating authority - HELD THAT: - Having regard to the grounds urged, the inability to produce relevant material before the adjudicating authority, and the reasons in the precedent referred to, the Court considered fresh adjudication after affording sufficient opportunity to be app... ... ...

Delayed challenge to GST assessment order - Interference with the GST assessment order challenged after delay on the plea that cancellation of registration prevented access to the GST common portal HELD THAT: - The petitioner did not explain why the assessment order could not have been challenged before cancellation of registration. Further, no material showed that the assessed liability was being recovered through subsequent proceedings. The stated circumstances therefore afforded no basis f... ... ...

Effect of omission of Rule 96(10) without a saving clause - Rejection of an IGST refund claim under omitted Rule 96(10) of the CGST Rules - HELD THAT: - The omission of Rule 96(10), without a saving or sunset clause, brought pending proceedings under that rule to an end. The recommendation that the omission operate prospectively was advisory and did not bind the rule-making authority. See M/S GOODLUCK INDIA LIMITED & ANR. [2026 (8) TMI 1280 - KARNATAKA HIGH COURT] following the Constitution Benc... ... ...

Mandatory personal hearing for adverse tax determination - Validity of an adverse tax and penalty order passed without affording the assessee an opportunity of personal hearing HELD THAT: - Where an adverse decision is contemplated, the statutory requirement of hearing is obligatory notwithstanding that the assessee had not opted for a personal hearing. [Paras 5, 6] The impugned order was quashed, with liberty to the Department to pass a fresh order after providing an opportunity of hearin... ... ...

Writ jurisdiction against CGST penalty order - alternative appellate remedy - Failure to establish denial of natural justice - Exercise of writ jurisdiction against a common CGST penalty order where the challenges concerning natural justice, limitation, competence of the initiating officer and statutory penalty liability required factual and legal examination - HELD THAT: - No specific denial of hearing or non-consideration of a submission or document was shown. The challenges raised required... ... ...

Assessment against deceased person - Fresh assessment involving legal representative - Validity of an assessment made against a deceased proprietor of a proprietary concern - HELD THAT: - Assessment proceedings can be initiated only against a living person. As the proprietor had died before the assessment was made, the assessment had no legal efficacy. [Paras 7, 9, 10, 12] The assessment was declared invalid and set aside, with liberty to initiate fresh assessment proceedings after notice to ... ... ...

Writ jurisdiction - alternative statutory remedy under GST lawm- Maintainability of a writ petition against a GST demand founded on the alleged reclassification of animal nutrition products from feed supplements to medicaments, despite the statutory appellate remedy HELD THAT: - The objections concerning the alleged variance between the show cause notice and the adjudication order, classification under the relevant tariff headings and notifications, and denial of hearing or cross-examination ... ... ...

Alternative statutory remedy and exceptional writ jurisdiction - Authorisation of proper officer for physical verification of conveyance Physical verification by authorised proper officer - Rule 138B compliance - Compliance with Rule 138B in the physical verification of the conveyance carrying scrap goods - HELD THAT: - Rule 138B permits physical verification by a proper officer authorised by the Commissioner. On examination of the record, the Court found that the physical verification had be... ... ...

Limitation for notices and orders under Section 74 of the CGST Act - Forms GST DRC-01 and DRC-07 as electronic summaries - Alternative statutory remedy in GST adjudication Limitation for issuance of show cause notice - Form GST DRC-01 as summary of notice - Effect of the later dates on Forms GST DRC-01 upon limitation for issuance of substantive show cause notices under Section 74(2) - HELD THAT: - Section 74(2) concerns issuance of the substantive notice under Section 74(1), whereas Rule 142... ... ...

Monetary-limit compliance governs departmental GST appeals even where the Commissioner authorises an application under Section 112(3). Appeals below the prescribed threshold require the Revenue to specifically plead and establish a recognised exception under the applicable litigation-control framework. A bare assertion of the Commissioner's permission does not prove a residual exception without material demonstrating a case-specific recorded opinion. Maintainability must be determined before the underlying tax merits are considered. Where no recognised exception is established, a below-threshold departmental appeal is liable to dismissal at the admission stage, leaving the substantive tax dispute undecided.

GST interest on delayed GSTR-3B liabilities remains payable on the cash component until the Electronic Cash Ledger is debited, even where sufficient funds were deposited and continuously available earlier. A ledger credit evidences deposit with the Government but does not discharge an identified tax liability; debit is required for payment. The proviso excluding continuously available cash-ledger balances from interest computation operates prospectively and does not apply to earlier periods. A show-cause notice causes no defect where the taxpayer received the demand computation, responded fully, and suffered no prejudice. Failure to provide a requested personal hearing breached statutory requirements, but remand was unnecessary absent surviving substantive prejudice. Interest demands remain subject to reconciliation and credit without double recovery.

Laminated HDPE woven geomembrane used for waterproof pond lining, including Biofloc applications, is classified under tariff sub-heading 59111000 as a textile fabric for technical use. HDPE tapes and strips below 5 mm fall within Section XI, and their weaving produces textile fabric; lamination with plastic on both sides does not displace classification where the material serves a technical purpose under Chapter Note 8 to Chapter 59. The product attracted GST at 12 per cent up to 21 September 2025 and 5 per cent from 22 September 2025, following its placement under the relevant GST rate entries for tariff heading 5911.

Outdoor playground equipment, including qualifying spare parts, is classified under tariff item 95069990 as sports goods and taxable at 5%. Outdoor gym equipment and its qualifying spare parts are classified under tariff item 95069190 as equipment for general physical exercise and taxable at 18%. Parts solely or principally used with Chapter 95 articles generally follow the equipment classification. Ball and roller bearings remain separately classifiable under Heading 8482 because that specific tariff entry prevails over the general parts classification; their applicable tariff entry depends on their specifications, and they are taxable at 18%.