GST registration cancelled solely for continuous non-filing of returns may be restored where no allegation of a tax-evasion scheme exists. Continued cancellation prevents business operations and invoice issuance, which can obstruct assessment and recovery of tax liabilities. Restoration was made conditional on filing all pending returns for the default period and paying the resulting tax, interest, fine and penalty within the stipulated time. Compliance requires restoration of registration, enabling the taxpayer to resume operations while securing statutory dues.

Statutory appellate remedies govern challenges to tax determinations under Section 74 when objections concerning signatures, show-cause notices, hearing officers, taxable periods, or consideration of replies require resolution of disputed facts. Demand summaries identifying taxable periods and adjudication by a proper officer support use of the prescribed appellate process, including its pre-deposit safeguards. Withdrawal of an earlier challenge to show-cause notices, while retaining liberty to reply and participate in adjudication, does not permit bypass of that process. Fact-dependent objections must therefore be pursued before the statutory appellate forum rather than through writ proceedings.

Section 75(7) confines tax, interest and penalty determinations to the amount and grounds specified in the show-cause notice. A demand quantified above the notice amount travels beyond that statutory limit, rendering the determination jurisdictionally invalid. Where the original demand suffers from this jurisdictional defect, an available Tribunal remedy need not be pursued where the appellate authority rejected the appeal solely on limitation without examining merits. Fresh adjudication requires notice and a proper opportunity of hearing.

Pre-cognizance procedure under the Bharatiya Nagarik Suraksha Sanhita requires the prescribed process, including an opportunity of hearing for the accused, before cognizance is taken. Cognizance requires judicial application of mind and is not a ministerial act. In complaints under the Central Goods and Services Tax Act, pre-charge evidence cannot be recorded without a formal cognizance or summoning order and compliance with these fair-trial safeguards. Pre-charge evidence orders made without that procedure were set aside.

GST demand proceedings founded on search and investigation need not be preceded by return scrutiny under Section 61 or FORM GST ASMT-10, which apply where discrepancies arise from scrutiny of returns. Search authorisation requires pre-existing reasons to believe; the existence of FORM GST INS-01 alone is insufficient, while non-supply of recorded reasons does not prove their absence. A single notice may cover multiple financial years under the respective demand provisions, provided liability, limitation and statutory conditions are assessed year-wise. Multiple penalty provisions may be invoked, but the same act or omission cannot attract double penalty. Disputed suppression, fraud and tax quantification require adjudicatory factual examination.

GST adjudication requires meaningful evaluation of a taxpayer's explanation and supporting evidence before rejecting a turnover-mismatch response. Where the mismatch is attributed to duplicate invoice uploads and incorrect tax rates, invoices, sales-ledger extracts and statements must be assessed, with reasons given for any finding that they are insufficient. A general observation rejecting the material as inadequate does not satisfy this requirement. The adjudication order was therefore unsustainable and required fresh decision-making after considering the relevant documents.

Rule 96(10) was omitted unconditionally from 8 October 2024 without a saving clause. In the absence of an express saving provision or statutory mechanism preserving pending matters, the omitted rule cannot support the initiation or continuation of proceedings. Proceedings and demands founded solely on Rule 96(10), including show-cause notices and consequential orders, therefore lack a continuing legal basis. Departmental instructions directing that no proceedings be initiated or pursued under the omitted rule reinforce that consequence. The relevant show-cause notice and consequential orders were quashed and set aside in favour of the assessee.

Natural justice requires an authority that does not decide a matter on the originally scheduled hearing date to fix and communicate any subsequent hearing date before proceeding ex parte. Non-communication deprives the assessee of a meaningful opportunity of personal hearing, making the resulting ex parte assessment procedurally unsustainable. The assessee must receive a fresh personal hearing followed by a reasoned determination in accordance with law.

Penalty proceedings under Section 129(3) require consideration of relevant ownership material produced by the person claiming detained goods. Where an e-way bill, tax invoice and bilty were produced but not considered, the penalty order could not be sustained. The authority must also address the matter covered by serial No. 6 of Circular No. 76/50/2018-GST. The penalty order was set aside for fresh consideration of the ownership documents in accordance with law.

Section 279 of the Companies Act, 2013 requires leave of the Tribunal to continue legal proceedings by or against a company in winding up, including proceedings pending when the winding-up order is made. The liquidator assumes responsibility for the company's position in such proceedings and must receive an effective opportunity to pursue pending appeals. Ex parte appellate orders made after winding up without notice to, or a hearing of, the liquidator cannot be sustained. The appeals were remitted for fresh adjudication after notice and personal hearing to the liquidator.

Uploading a show-cause notice and adjudication order only under the portal's 'Additional Notice and Orders' tab, without separate intimation, prevented the petitioner from responding to the proceedings and breached principles of natural justice. Dismissal of the statutory appeal solely as time-barred, without considering the merits in these circumstances, was unsustainable. The limitation-based appellate order was quashed, and the appeal was to be admitted and decided afresh on merits after providing an opportunity of hearing.

Ex parte GST appellate orders against a company in winding up require notice to its liquidator and an advance opportunity of personal hearing. Four appellate orders concerning the company's GST liabilities were set aside because they had been made without the liquidator's participation. The appeals were remitted to the appellate authority for fresh adjudication after notice and hearing to the liquidator. The merits of the GST demands remain open.

Detention and penalty proceedings for goods require consideration of documents produced by a person claiming ownership, including the e-way bill, e-tax invoice and bilty. Failure to assess those materials, along with the issue identified in the relevant CBIC circular, rendered the penalty order unsustainable. The High Court quashed the order and remitted the matter to the concerned authority for fresh consideration of the ownership documents and circular requirements in accordance with law.

Search authorisation requires the competent officer to record reasons to believe; non-supply of those reasons to the searched person does not itself invalidate the search, but the original authorisation and contemporaneous records require examination in adjudication. Alleged absence of a Document Identification Number requires factual verification and does not alone justify quashing a notice. Investigation-based GST demands may proceed without prior return scrutiny, although scrutiny remains necessary for discrepancies identified solely through return scrutiny. A consolidated notice may cover multiple financial years if liability, limitation and applicable provisions are assessed separately for each year. Penalties cannot be imposed twice f.....

Recording pre-charge evidence in a GST prosecution without a formal order summoning the accused is procedurally erroneous. The trial court must first follow the prescribed process, including the hearing requirement before taking cognizance under Section 223 of the BNSS and the applicable Supreme Court principles. Orders recording pre-charge evidence without compliance were set aside, and the trial court was directed to proceed under the statutory procedure.

Writ jurisdiction against GST determinations involving fraud, wilful misrepresentation or suppression is generally unavailable where objections require resolution of disputed facts. Challenges concerning signatures, the form and content of show-cause notices, consideration of replies, and the hearing officer's authority require factual examination not ordinarily undertaken in writ proceedings. Form DRC-01 summaries identifying the demand and relevant taxable periods, coupled with an order that is not prima facie non-speaking and is passed by a proper officer, support recourse to the statutory appellate mechanism. A taxpayer cannot bypass the prescribed multi-tier appeal merely to avoid mandatory pre-deposit requirements.

Section 75(4) of the GST law requires the proper officer to provide a personal hearing before passing an adverse adjudication order, even where the taxable person has not requested one. Notice of a specific date, time and venue is necessary to satisfy that requirement. A hearing recorded before issue of the show-cause notice does not cure the failure to provide a post-notice opportunity. Non-compliance with the mandatory hearing requirement invalidates the adjudication and requires fresh consideration after allowing a response to the show-cause notice and conducting a properly notified hearing.

GST exemption applies to effluent and waste-treatment services supplied by a section 12AA-registered entity where those activities constitute charitable preservation of the environment. The specific nil-rate exemption prevails over the taxable entry for sewage and waste collection, treatment and disposal services, particularly where charitable status has been previously determined. Extended demand proceedings require strict proof of fraud, wilful misstatement, or deliberate suppression of material facts with intent to evade tax; a failure to declare tax liability alone is insufficient. A subsequently discontinued exemption claim and later tax payment do not establish prior intent to evade. The show-cause notice was quashed because the exemption was available and the conditions for invoking the extended-demand provision were absent.

A subsequent adjudication order under section 74 for FY 2017-18 cannot be sustained where it was passed without reference to an earlier adjudication order that had culminated in an appellate order. The consequential Form GST DRC-13 recovery notice issued to the bank also fails because it depends on the invalid subsequent order. The subsequent adjudication order and recovery notice were quashed, and the writ petition was partly allowed.

GST appellate authorities must adjudicate statutory refund appeals on merits and cannot dismiss them solely for an appellant's non-appearance. Appellate orders must also provide reasons supporting their conclusions. The High Court set aside an order dismissing a refund appeal for non-prosecution because it contained neither merits-based adjudication nor reasons. The refund appeal was remanded to the Appellate Authority for disposal in accordance with law, with all merits left open.