Denial of Input Tax Credit - supplier has not paid tax - violation of Section 16(2)(c) - HELD THAT:- Appellant is directed to file written submission informing whether the department has taken any step to recover the tax from the supplier; particularly, whether any show cause notice has been issued to the supplier. The current status of the proceedings against the supplier may be reported. Respondent submits that they have filed a cross-objection. The registry is directed to register the cros... ... ...

Maintainability of appeal to Appellate Tribunal in absence of first appellate order - Maintainability of an appeal to the Appellate Tribunal filed before an order under Section 107 or Section 108 of the CGST Act, 2017 came into existence HELD THAT: - Section 112(1) permits an aggrieved person to appeal to the Appellate Tribunal against an order passed under Section 107 or Section 108. Since no first appellate order existed when the appeal was filed, the statutory precondition for invoking the... ... ...

Waiver of interest and penalty under GST amnesty scheme - temporal scope of Section 128A - disputed excess input tax credit was availed in December 2020 but was claimed to relate to debit notes of financial year 2018-19 HELD THAT: - Eligibility for the statutory waiver depends cumulatively upon the demand arising from a covered notice or order and pertaining to the prescribed period. The relevant consideration is when the disputed input tax credit forming the subject-matter of the Section 73 ... ... ...

Interlocutory applications for early hearing - appellants have claimed that they are entitled to statutory refund which have been denied to them by the respondent (the Revenue hereafter) for reasons which are untenable in the eye of Law. HELD THAT:- We are of the view that the applicants have made out a good case for early hearing of their Appeals. The Interlocutory Applications for early hearing, are therefore, allowed and disposed of. List all the following 21 (twenty-one) Appeals together ... ... ...

Sale of detained hazardous goods under section 129(6) of the GST Acts - Exercise of the power to sell detained bulk bitumen, being hazardous goods, where the penalty remains unpaid - HELD THAT: - Section 129(6) requires sale or other disposal of detained goods to recover the unpaid penalty after the stipulated period. The statutory scheme also permits reduction of that period where the goods are perishable, hazardous, or likely to depreciate. The seized bulk bitumen was inflammable and theref... ... ...

Condonation of delay in GST appeal - Condonation of delay exceeding the period contemplated for filing an appeal against an assessment order under the GST enactments - HELD THAT: - Although the appeal was filed beyond the condonable period, the Court found it expedient to condone the delay because the stated rectification proceedings were not the sole explanation and the petitioner contested the tax levy on factual grounds requiring adjudication. The Court followed its approach in a similar fact... ... ...

Service of GST notices and orders through Common Portal - Limitation for appeal against portal-uploaded orders Availability of relief where show-cause notices or adjudication orders were served only by uploading them on the Common Portal - HELD THAT: - The Court noted that the decision in Luxmi Traders v. Union Territory of Chandigarh & Ors. [2026 (7) TMI 1602 - PUNJAB AND HARYANA HIGH COURT] held that mere portal uploading, absent acknowledgement of receipt or a reply, does not constitute su... ... ...

Goods and Services Tax on compulsory acquisition compensation - Eminent-domain acquisition and supply of goods or services - Scope of definition of the words "supply of goods or service" Levy of GST by deduction from compensation paid for compulsory acquisition of land and structures - HELD THAT: - GST is leviable on the supply of goods or services. Land and buildings attached to it are immovable property and cannot be treated as goods. Compulsory acquisition in exercise of eminent domain is ... ... ...

Delayed statutory appeal against GST assessment order - Entitlement to pursue a statutory appeal against a GST assessment order confirming tax, interest and penalty despite expiry of the appeal period - HELD THAT: - Accepting the petitioner's undertaking to discharge the unpaid tax liability and interest, the Court permitted recourse to the appellate remedy subject to deposit of 10% of the penalty imposed. The direction was conditional upon compliance with the stipulated deposits. [Paras 7, ... ... ...

Conditional remand for de novo GST adjudication - Quashing of the GST assessment order and remand for fresh adjudication subject to payment of the stipulated portion of the disputed tax and filing of a reply to the show-cause notice - HELD THAT: - Recording the petitioner's undertaking and the respondent's no objection, the Court accepted the request for fresh adjudication subject to deposit of the stipulated portions of the disputed IGST, CGST and SGST liabilities. Where CGST and SGS... ... ...

Recovery of refund by applying Rule 96(10) after its omission without a savings clause - Whether the omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, without a savings clause, applies to pending refund-recovery proceedings.? HELD THAT: - The Supreme Court pronouncement [2026 (8) TMI 719 - SUPREME COURT] on the omission of Rule 96(10) was treated as authoritative. Since the omission without a savings clause applies to pending proceedings, the refund-recovery orders re... ... ...

GST waiver application - consideration of tax payment reflected in GSTR-3B return Rejection of a GST waiver application despite prima facie evidence in the GSTR-3B return that the relevant CGST dues had been discharged - HELD THAT: - The GSTR-3B return prima facie recorded payment of the CGST dues which the rejection order treated as unpaid. Reconsideration of the waiver application was therefore warranted. [Paras 5] The rejection order was set aside and the waiver application was remanded... ... ...

Service of show-cause notice after cancellation of GST registration - Violation of principles of natural justice Service of show-cause notice after cancellation of GST registration - Violation of principles of natural justice - Validity of an assessment order passed under the GST law on the basis of a show-cause notice uploaded on the portal after cancellation of the assessee's registration. - HELD THAT: - After cancellation of registration, the assessee was not obliged to check the GST porta... ... ...

Cancellation of GST registration - registered person reported nil turnover in GSTR-3B returns and did not respond to the subsequent show-cause notice - Independent satisfaction for cancellation of registration - HELD THAT: - Cancellation under Section 29 requires the Proper Officer independently to be satisfied, on cogent and tangible material, that the circumstances specified in Section 29(1) or Section 29(2) exist. Mere declaration of nil turnover in GSTR-3B returns cannot establish discont... ... ...

Change of valuation basis beyond show-cause notice - Natural justice in GST valuation proceedings Validity of confirmation of GST demand for alleged barter supply of excavated soil by applying a valuation rule different from that invoked in the show-cause notice - HELD THAT: - The show-cause notice invoked Rule 28(a) for valuation, although the adjudicating authority itself found that provision to have been incorrectly invoked. The authority nevertheless confirmed the demand by applying Rule ... ... ...

Penalty beyond show-cause notice - Imposition upon the petitioner of a penalty u/s 122(1A) of the CGST Act which had been specifically proposed against its handler/operator - HELD THAT: - The show-cause notice proposed specified penalties against the petitioner, while the penalty u/s 122(1A) was separately proposed against its handler/operator. The adjudicating authority nevertheless imposed both penalties upon the petitioner. The mixing up of the proposed penalties was not specifically controve... ... ...

Alternative statutory remedy against cancellation of GST registration - Maintainability of the writ petition challenging cancellation of GST registration when remedies for revocation and statutory appeal were available HELD THAT: - As an adjudication order under Section 74-A had already been passed before institution of the writ petition, the Court sustained the State's objection that the petitioner had efficacious statutory remedies of seeking revocation of cancellation under Rule 86-A(2... ... ...

Mandatory carriage of e-way bill for movement of goods - presumption of intention to evade tax where goods are not accompanied by e-way bill - rebuttable presumption by production of materials by owner/transporter - detention and penalty under Section 129 of the State GST law - non-production or subsequent production of e-way bill not absolving liability - misclassification of goods and tax rate disparity as indicia of evasion - service of notice and opportunity of hearing in detention/penalty p... ... ...

Penalty under section 122(1A) of the CGST Act must be imposed consistently with the person identified in the show-cause notice. Specified penalties were proposed against the petitioner, while the separate section 122(1A) penalty was proposed against its handler/operator; nevertheless, both penalties were imposed on the petitioner. As this mixing of proposed penalties was not specifically controverted, the penalty order was quashed and remanded for fresh adjudication after hearing the petitioner, with other issues left open.

GST valuation proceedings require the show-cause notice to identify the valuation rule on which the proposed demand rests. Where a notice invokes Rule 28(a), but the adjudicating authority finds that rule inapplicable and instead confirms the demand under Rule 27(c), the taxpayer must receive notice and an opportunity to respond to that distinct basis. Substituting the valuation rule at adjudication causes prejudice and breaches natural justice. A fresh show-cause notice is required before proceedings may be pursued on the revised valuation basis.