GST amnesty application - mandatory time limit - Reconsideration of ex parte tax demand after full payment - distinction between essential and procedural requirements Mandatory character of the prescribed time limit for filing an application under the GST amnesty scheme, and reconsideration of an ex parte tax demand after its full discharge - HELD THAT: - The Court held that the punctuation separating the qualifying phrase in Section 128A(1) cannot, by itself, render the prescribed conditions... ... ...

Service of show-cause notice after cancellation of GST registration - Violation of principles of natural justice Validity of an order under the Uttar Pradesh Goods and Services Tax Act, 2017 where the show-cause notice was uploaded on the GST portal after cancellation of the taxpayer's registration - HELD THAT: - After cancellation of registration, the petitioner was not obliged to check the GST portal. A show-cause notice in such circumstances was required to be served through an alterna... ... ...

Composite GST show cause notice and assessment order for multiple tax periods Whether a single composite show cause notice and composite assessment order covering multiple tax periods or financial years are sustainable under the statutory assessment scheme? - HELD THAT: - Following the coordinate Bench decision S.J. CONSTRUCTIONS [2025 (9) TMI 1215 - ANDHRA PRADESH HIGH COURT] the Court held that a single show cause notice or composite assessment order cannot cover more than one tax period wh... ... ...

Condonation of delay in filing GST appeal - Exceptional writ jurisdiction - Exercise of writ jurisdiction to enable adjudication of a delayed statutory GST appeal where the delay resulted from the lack of timely communication by the petitioner's Chartered Accountant HELD THAT: - Though the Appellate Authority was bound by the statutory limitation governing appeals, the delay caused by the Chartered Accountant's failure to communicate in time was beyond the petitioner's control. As... ... ...

Composite show-cause notice for multiple financial years - Validity of a composite show-cause notice and consequential order-in-original issued for multiple financial years HELD THAT: - Following the Division Bench decisions in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles Accessories [2025 (2) TMI 666 - KERALA HIGH COURT] and Tharayil Medicals (M/s.), Thrissur [2025 (4) TMI 1152 - KERALA HIGH COURT] the Court held that a composite notice covering multiple assessment... ... ...

Reimbursement of differential GST on works contracts - Recipient's liability for GST differential arising from change in tax regime Entitlement of a works contractor to reimbursement of the differential GST liability arising from the replacement of the VAT regime by the GST regime during the currency of the contract - HELD THAT: - The Court held that the recipient of works contract service is liable to bear the differential tax burden occasioned by the introduction of GST. As the contract... ... ...

Summary order. The writ petition challenging the blocking of input tax credit was dismissed, with liberty to the petitioner to participate in the independent proceedings.... ... ...

Conditional de novo GST adjudication Conditional de novo GST adjudication - Pre-deposit for remand - Quashing of the GST assessment confirmed for want of reply, subject to pre-deposit and fresh adjudication. - HELD THAT: - In view of the petitioner's undertaking to make a cash pre-deposit, after adjustment of any amount already recovered subject to verification, the assessment was quashed and the show-cause proceedings were restored for adjudication. The petitioner was required to file its re... ... ...

Input Tax Credit - belated filing of returns - Statutory extension of time limit for ITC availment Rejection of Input Tax Credit on the ground of belated filing of returns after incorporation of Section 16(5) of the applicable GST enactments - HELD THAT: - The incorporation of Section 16(5), which re-fixed the time limits for filing returns and availing Input Tax Credit, constituted a change in law affecting the rejection of the claimed credit solely on account of delayed return filing. [Para... ... ...

GST audit and adjudication by same officer Whether an adjudication order under Section 73(9), issued by the same officer who conducted the audit, could be sustained? - HELD THAT: - It was undisputed that the same officer conducted the audit and passed the adjudication order. Following the co-ordinate Bench decision in M/s. Rajapur Minerals [2026 (2) TMI 1415 - KARNATAKA HIGH COURT] the Court held that the requested relief was liable to be granted. [Paras 6, 7] The adjudication order was qu... ... ...

Cancellation of GST registration for failure to reply to show-cause notice - Doctrine of merger Restoration of GST registration cancelled for non-submission of a reply to the show-cause notice, notwithstanding dismissal of the statutory appeal as barred by limitation - HELD THAT: - The summary dismissal of the appeal on limitation did not result in merger of the original cancellation order and did not preclude exercise of writ jurisdiction. Having regard to the asserted bona fide reasons and ... ... ...

Assignment of GIDC leasehold rights - scope of supply under GST - Blocked input tax credit on acquisition of leasehold rights - Section 74 proceedings-fraud, wilful misstatement or suppression Assignment of GIDC leasehold rights-scope of supply under GST - Blocked input tax credit on acquisition of leasehold rights - GST liability and blocked input tax credit in respect of acquisition of leasehold rights in a GIDC industrial plot - HELD THAT: - Assignment or transfer of leasehold rights in a ... ... ...

Composite GST adjudication order and incorporated annexure - Rectification of error apparent on face of record - Electronic statutory summaries of GST adjudication and rectification orders Composite GST adjudication order and incorporated annexure - Authentication of incorporated adjudication annexure - Effect and authentication of an annexure expressly incorporated in a digitally signed portal-generated order which stated that proceedings were dropped. - HELD THAT: - An adjudication order ca... ... ...

Composite GST show cause notice for multiple financial years - Binding force of jurisdictional High Court precedent HELD THAT: - The statutory scheme treats each financial year as a distinct tax period, with assessment, annual return obligations and limitation for demand and recovery operating year-wise. A single notice aggregating different financial years would combine separate tax periods having distinct due dates, limitations, grounds and obligations to respond, which the scheme does not ... ... ...

Transitional taxability of pre-GST services Transitional taxability of pre-GST services - Point of taxation for services - GST liability on manpower services completed before the commencement of the GST regime, where post-facto approval and billing occurred thereafter - HELD THAT: - The service was rendered and completed before the appointed day. Post-facto approval of work already performed and subsequent submission of bills could not alter the date of supply or bring the completed service w... ... ...

Penalty for delayed GST return filing - Statutory maximum penalty Penalty for delayed GST return filing - Statutory maximum penalty - Validity of penalty imposed after the GST return had been filed and late fees paid, where the penalty exceeded the maximum limit under the Uttar Pradesh Goods and Services Tax Act, 2017. - HELD THAT: - The Court noted that the return had already been filed and the late fees paid in accordance with law. It further found that the penalty imposed exceeded the stat... ... ...

Omission of Rule 96(10) without saving clause Omission of Rule 96(10) without saving clause - Validity of proceedings founded solely on omitted Rule 96(10) of the CGST/WBGST Rules, 2017 - HELD THAT: - Upon unconditional omission of Rule 96(10), without a saving clause, the rule ceased to exist and proceedings could neither be initiated nor continued solely on its basis. The Court applied the declaration of law of the Supreme Court and found that the impugned proceedings rested exclusively on ... ... ...

Alternative statutory remedy - Availability of statutory appeal against the impugned order under the CGST Act - HELD THAT: - The High Court's relegation of the petitioner to the efficacious statutory appellate remedy disclosed no error, including any error of law. The petitioner may raise all legally available contentions, including the challenge to deficiencies in the show cause notice, before the Appellate Authority. [Paras 2, 3, 5] Four weeks' time was granted to prefer the statuto... ... ...

GST adjudication orders that expressly incorporate annexures must be read as composite instruments. A digitally signed portal-generated order can validly authenticate an accompanying annexure containing the reasons, input tax credit determination and consequential liability; an inconsistent portal recital that proceedings were dropped does not sever or invalidate the incorporated annexure. Rectification may correct an error apparent from the record to reflect the decision actually made, but cannot reopen merits or create a fresh adjudication. No further hearing is required where the correction does not adversely alter the taxpayer's original position. FORM GST DRC-07 is a statutory summary rather than the adjudication itself, but DRC-07 and corresponding DRC-08 must be made available within a reasonable time to permit appeal and demand enforcement.

Independent corroboration was required to sustain a penalty for alleged involvement in an attempted export of prohibited red sanders where the allegation rested solely on statements later retracted. Retraction placed on record required consideration, and an uncorroborated retracted statement could not alone establish liability. The setting aside of penalty against the person alleged to have introduced the employee to the purported mastermind also removed the factual basis for penalising the employee. The penalty was therefore unsustainable and the appeal succeeded.