Proceedings initiated under GST against an amalgamating company after it has ceased to exist are analysed as void ab initio for want of jurisdiction. Section 87 of the CGST Act is a limited deeming provision for inter se transactions during the merger transition and does not authorise notice or adjudication against a non-existent entity. Continued GST registration does not preserve juristic existence after amalgamation. Pre-merger tax liability may be pursued, subject to limitation, against the correct successor entity.

Section 74 of the CGST Act requires factual grounds for fraud, wilful misstatement, or suppression of facts with intent to evade tax before extended limitation may be invoked. Input tax credit mismatches, reconciliation differences, reporting errors, and audit objections may justify verification, but do not by themselves establish deliberate evasion. A show cause notice must identify the alleged suppression, wilfulness, and connection with tax evasion. The Proper Officer must independently assess the facts; protective demands or relabelling a time-barred discrepancy as suppression cannot replace the statutory threshold.

I am prompted to start this series covering pronouncements of High Courts as well as GSTAT benches covering orders dated on or after 01/09/2026. I see that there is a surge in number of such orders available in the public domain and as many may not have access to all such pronouncements, I wish to spread the message so as to benefit all concerned. Case 1: 100% pre deposit under protest: The taxpayer, based at Uttar Pradesh has paid the entire tax under protest but still wanted to file the app... ... ...

The Real Question Is the Source of the Information, Not Merely the Return Discrepancy The scrutiny of returns under Section 61 of the CGST Act is an important compliance mechanism. Where discrepancies are noticed in a return, the Proper Officer may seek an explanation from the registered person, and, depending on the response, further proceedings may follow. A recurring question, however, is whether the Department must necessarily proceed through Section 61 and Rule 99 before invoking the dem... ... ...

India hosts 18th BRICS Summit in New Delhi from 12-14 September, 2026 which may facilitate further and boost trade and businesses for all nations in the Summit. It may open doors for tangible gains in trade, investments, supply chain integration and cross boarder payments. Indian businesses may expect easier market access and lower regulatory barriers and better use of local currencies, strong payment linkages, energy security and so on. It is learnt that the Income Tax Department is broadeni... ... ...

I have been advocating to all GST officials all over India from State as well as Central to exercise extreme caution in strict adherence of the Sections 73, 74 as well as 74A and 75. There are at least 100s of writs available in public domain where the OIO was either set aside or even quashed for non-adherence of the principles of natural justice. While section 74, which was applicable only during 01/07/2017 till 31/03/2024 itself is not properly understood by several tax officials which is evid... ... ...

Rule 96(10) Is Gone - But What Happens to Pending Proceedings? Rule 96(10) of the CGST Rules, 2017 has been a continuing source of controversy for exporters. The provision restricted the refund of integrated tax paid on exports in specified situations where the exporter or its supplier had availed certain concessional benefits. Apart from disputes concerning the interpretation and operation of the Rule itself, its eventual omission gave rise to an even more fundamental question: what happens ... ... ...

Section 26E of the SARFAESI Act gives debts due to secured creditors priority over governmental dues, including State VAT, once effective from 1 September 2016. Where property was mortgaged to a bank and sold through a SARFAESI auction before certification of the VAT Department's charge, the secured creditor's prior security interest and the purchasers' title prevail over the later-recorded VAT charge. The mutation entry recording the subordinate VAT charge is liable to be removed.

Furnace Oil and Light Diesel Oil are distinct commodities where their commercial identity, technical characteristics and functional use materially differ. A tariff rate prescribed for the specific entry of Light Diesel Oil cannot be extended to Furnace Oil merely because both products are used as fuel. Relevant distinctions include composition, viscosity, distillation range, sulphur content, sedimentation, ash and water content, and end-use. Classification of Furnace Oil as Light Diesel Oil is therefore unsustainable without a specific entry covering Furnace Oil, requiring fresh classification on that basis. Constitutional objections to statutory pre-deposit requirements were left for the appellate mechanism, which could determine the classification dispute on merits.

CENVAT credit on inputs - alleged non-receipt of goods - Admissibility of investigation statements under section 9D Denial of CENVAT credit on alleged invoice-only procurement of copper scrap - Mandatory procedure for reliance on third-party statements - Denial of CENVAT credit on the allegation that copper scrap was not received and that only invoices were procured from dealer entities. - HELD THAT: - The demand was founded on general findings and third-party statements without evidence spec... ... ...

Validity of service tax demand under a vague show cause notice - Extended limitation in interpretational service tax dispute Vague show cause notice - Service tax demand without year-wise and category-wise bifurcation - Validity of the service tax demand where the show cause notice did not disclose the basis of the proposed demand or its year-wise and category-wise bifurcation. - HELD THAT: - The demand was vitiated because the Revenue did not provide a breakup of the demand in the show cause... ... ...

Suppression of taxable value in service tax returns - Extended period of limitation for short-payment of service tax - Cum-tax benefit on unregistered firm's service receipts - Time-limit for availment of CENVAT credit Suppression of taxable value in service tax returns - Extended period of limitation for short-payment of service tax - Threshold exemption for registered service provider - Invocation of the extended period for service tax short-paid through non-disclosure of receipts of the se... ... ...

Restoration of confiscated property - bond requirement - Solvency certificate as condition for release of restored property Bond for restoration of confiscated property - Solvency certificate requirement - Validity of requiring the surety to furnish a solvency certificate as a condition for release of restored property to a victim under the Prevention of Money-laundering (Restoration of Confiscated Property) Rules, 2016. - HELD THAT: - Rule 3A(2) requires the claimant to execute a bond undert... ... ...

Search and seizure on recorded reasons to believe under the Prevention of Money Laundering Act - Arrest on recorded reasons to believe under the Prevention of Money Laundering Act Validity of search and seizure under the Prevention of Money Laundering Act - Validity of arrest on recorded reasons to believe - Validity of the search and arrest under the Prevention of Money Laundering Act in relation to compensation received on the basis of sale deeds concerning land already vested in Government... ... ...

Summary order. The special leave petition was dismissed; the trial court was encouraged to conclude the trial as early as possible in accordance with law.... ... ...

Limitation for prosecution of fine-only offences - Inordinate delay in criminal proceedings Limitation for prosecution of fine-only offences - Transfer of unclaimed dividends to Investor Education and Protection Fund - Maintainability of the complaint for failure to transfer unclaimed dividends to the Investor Education and Protection Fund after expiry of the prescribed period - HELD THAT: - The alleged offence was punishable with fine only and, under Section 468 of the Code of Criminal Proce... ... ...

Bail in customs duty evasion investigation - Documentary investigation and risk of evidence tampering - alleged use of false certificates of origin to obtain preferential customs treatment for stainless steel seamless pipes Whether the accused was entitled to bail pending investigation into alleged evasion of customs and anti-dumping duty through false country-of-origin certificates? - HELD THAT: - The Court found that the genuineness of the competing certificates of origin and related import... ... ...

Classification of battery-integrated tablet PC rear cover - Specific heading for electric accumulators vis-a -vis general parts heading - automatic data processing machine under tariff item 8473 30 99 or as a lithium-ion accumulator under tariff item 8507 60 00 HELD THAT: - The lithium-ion battery performed the active function of storing and supplying electrical energy, while the thermal pads, conductive cloth, foam sheets, bracket and waterproofing components protected and enabled its safe f... ... ...

Advance ruling - non-admission where classification issue already decided - Classification of oven-roasted almonds and pistachios - Classification of oven-roasted cashew nuts - Preferential customs-duty benefit-origin requirements Advance ruling - non-admission where classification issue already decided - Pronouncement of an advance ruling on classification of oven-roasted areca nuts where the same classification issue had already been judicially considered - HELD THAT: - The classification o... ... ...

Penalty on Customs Broker - reliance on witness statements without permitting requested cross-examination Whether penalty proceedings against a Customs Broker could be sustained when statements relied upon against it were used without affording the requested cross-examination of the witnesses? - HELD THAT: - Under Regulation 17(4) of the Customs Brokers Licensing Regulations, 2018, cross-examination of witnesses is mandatory. Where cross-examination is not feasible despite a specific request,... ... ...