Assessment based on contradictory auto-populated input tax credit data - contradictions appeared between the auto-populated ITC summary and the ITC reflected in the annual return HELD THAT: - The Court found an apparent contradiction between the auto-populated ITC summary and the ITC claimed in GSTR-9. Since the petitioner specifically asserted that the discrepancy resulted from a technical glitch which could not be rectified by it, the matter required fresh consideration by the Adjudicating ... ... ...

Authentication of electronic GST notices and orders - Effective opportunity of hearing in GST adjudication Authentication of electronic GST notices and orders - Mandatory digital signature requirement - Validity of a GST show-cause notice and adjudication order issued electronically without either a digital or physical signature - HELD THAT: - Rule 26(3) mandates not merely electronic issuance but authentication through a digital signature certificate, E-signature, or another notified mode. E... ... ...

GST levy on non-GST petroleum products - Jurisdiction to assess motor spirit and high-speed diesel under GST Validity of GST assessment on invoices relating to motor spirit and high-speed diesel, which are non-GST items - HELD THAT: - The Court found prima facie that motor spirit and high-speed diesel are non-GST items and that GST liability had been imposed on those products. Levy of GST on non-GST items went to the root of the assessment and disclosed lack of jurisdiction in the Adjudicatin... ... ...

Condonation of delay in GST appeal - sufficient cause of delay in filing the appeal Delay in filing the statutory appeal - HELD THAT: - Though the Appellate Authority was bound by the statutory limitation under the GST enactments, the reasons preventing timely filing of the appeal were beyond the petitioner's control. Non-adjudication on merits would cause grave injury and prejudice following the cited Division Bench decisions like M/S. M.R. TRADERS [2026 (2) TMI 99 - RAJASTHAN HIGH COURT... ... ...

Detention of goods accompanied by tax invoice - proceedings against owner of goods - penalty imposed against the petitioner u/s 129 (1) (a) OR u/s 129 (1) (b) - Restoration of GST registration Whether detention penalty was required to be imposed under Section 129(1)(a), rather than Section 129(1)(b), where the goods were accompanied by a tax invoice and the petitioner's suspended registration was subsequently restored? - HELD THAT: - As the goods in transit were accompanied by a tax invoi... ... ...

Opportunity of hearing in tax adjudication - Assessment orders and consequential GST demands passed without the petitioner having contested the proceedings before the assigned officer HELD THAT: - Without deciding whether a fresh notice was required after assignment of the proceedings, the Court held that the petitioner should be afforded an opportunity to contest the show-cause notice and raise the factual assertions directed against the assessment orders. The merits of the rival contentions... ... ...

Opportunity to contest show-cause notice proceedings - Restoration of goods and services tax demand proceedings where the assessee had not replied to the show-cause notice owing to asserted bona fide and unavoidable circumstances HELD THAT: - Accepting the asserted sufficient cause for the failure to reply and contest the proceedings, the Court adopted a justice-oriented approach. It held that the assessee should receive one further opportunity to file a reply, produce documents and be heard ... ... ...

Rectification application rejected - non-consideration of contentions - Principles of natural justice Rejection of the GST rectification application without considering the contentions raised therein or affording sufficient and reasonable opportunity - HELD THAT: - The rectification application contained various contentions, but the impugned rejection did not consider them. The application was summarily dismissed without sufficient or reasonable opportunity, resulting in violation of the prin... ... ...

Principles of natural justice - Cross-examination of relied-upon witnesses Cross-examination of relied-upon witnesses - Penalty proceedings under GST law - Denial of cross-examination of persons whose statements were relied upon for imposition of penalty under the GST law. - HELD THAT: - The petitioner had specifically sought cross-examination of the persons whose statements formed the basis of the penalty proceedings. Passing the adjudication order without acceding to that request constitute... ... ...

GST registration cancellation for non-reply to show-cause notice - whether non-response was attributed to bona fide and unavoidable circumstances? - HELD THAT: - Accepting the assertion that the petitioner could not respond for bona fide reasons and sufficient cause, the Court adopted a justice-oriented approach and considered it appropriate to afford one further opportunity. [Paras 5, 8] The cancellation order was quashed and the registration was directed to be restored, subject to filing pe... ... ...

Tax demand order and the appellate order rejecting the appeal as time-barred - Opportunity to reply to show-cause notice HELD THAT: - Accepting the petitioner's assertion that the failure to file a reply and contest the proceedings was for bona fide reasons and due to unavoidable circumstances, the Court adopted a justice-oriented approach and granted one further opportunity to participate in the proceedings. [Paras 6] The adjudication order confirming tax, interest and penalty, and th... ... ...

Provisional attachment of bank accounts under customs law - Statutory limit on continuation of attachment - Continuation of debit freeze on the petitioners' bank accounts after completion of the investigation and expiry of the statutory period for provisional attachment - HELD THAT: - Section 110(5) permits provisional attachment of a bank account for a maximum period of six months, extendable once for a further period not exceeding six months upon recorded reasons. As more than one year had... ... ...

Statutory appellate remedy under Section 107 of the GST Act before the appropriate authority - HELD THAT:- Writ petition disposed of as withdrawn with liberty to pursue the statutory appellate remedy, subject to making the stipulated statutory deposit within the time granted.... ... ...

Denial of Personal hearing and principles of natural justice - Validity of the adjudication order where the petitioner had specifically sought a personal hearing but was not informed of its date and time HELD THAT: - Consideration of the written reply alone did not satisfy the requirements of natural justice where the petitioner had expressly requested a personal hearing and the respondents had undertaken to communicate the hearing schedule. In the absence of material showing that the date an... ... ...

Rejection of Kara Samadhana Scheme application - Reasoned order - Opportunity of hearing before adverse decision Validity of rejection of the application seeking waiver of penalty and interest under the Kara Samadhana Scheme without disclosing the reasons for rejection - HELD THAT: - The impugned notice did not furnish the material particulars or reasons for rejecting the application under section 128A of the CGST/KGST Act, 2017. Its rejection without such particulars was held illegal and arb... ... ...

GST audit findings - Form GST ADT-02 - Communication of audit findings in Form GST ADT-02 following an audit under the Central Goods and Services Tax Act, 2017 - HELD THAT: - A notice issued under Rule 101(5) merely communicates the audit findings to the registered person in accordance with section 65(6). It is an administrative action and does not itself authorise recovery; any further action must be taken by the GST Department in accordance with the Act. [Paras 4, 5] The apprehension that r... ... ...

Ex parte tax determination proceedings - Failure to afford the petitioners an opportunity to respond to the show-cause notice and to have their objections considered before tax determination HELD THAT: - As the respondents did not dispute the material facts stated in the petition and had not filed their affidavit-in-opposition, the Court directed fresh adjudication after affording the petitioners an opportunity of hearing and considering all objections raised in writing or physically. The mer... ... ...

Alternative statutory remedy against GST adjudication - Consolidated show cause notice for multiple financial years - Natural justice and merits of adjudication Maintainability of the writ petition against the GST adjudication order where the challenge concerned invocation of the extended-demand provision, audit proceedings, consideration of the assessee's defence and factual findings on the individual demand heads - HELD THAT: - The assessee had raised the objections before the adjudicat... ... ...

Cross-examination of persons whose statements are relied upon in GST penalty proceedings is necessary to satisfy principles of natural justice where the affected party specifically requests it. Denial of that opportunity before imposing penalty constitutes a serious procedural defect. The penalty order and consequential notices were set aside, with fresh consideration required after supplying relevant documents, granting a personal hearing, permitting cross-examination of relied-upon persons, and allowing a fresh reply. The merits of the underlying allegations remained open for independent reconsideration.

GST adjudication challenges involving the extended-demand provision, audit objections, input tax credit, reverse-charge liability, export transactions and factual demand heads require statutory appellate review where the taxpayer participated in proceedings and had an opportunity to present its defence. A disagreement over the evaluation of replies, documents or evidence differs from a denial of natural justice and does not by itself justify writ jurisdiction. A consolidated show cause notice may cover multiple financial years because the statutory language permits notices for periods, while limitation for the order is calculated by financial year. Limitation for an individual year remains available for determination in appeal. Writ interference is unavailable absent patent lack of jurisdiction or manifest breach of natural justice.