In Sikka Motors Pvt. Ltd. v. Union of India, the Delhi High Court quashed a Section 73 SCN and OIO for FY 2019-20, holding that an SCN generated internally but made available on the GST portal only after the Section 73(2) deadline is time-barred.

Bala Sreenivas Rao Somisetty v. ITO: the Andhra Pradesh High Court struck down retrospective Section 147A and set aside JAO-issued notices under Sections 148A/148 as without jurisdiction under the faceless Scheme.

In Laldeo Rajak v. Kanthwal Services, the GSTAT Delhi Bench held that interest under Section 50(1) stops once tax deposited through PMT-06 is credited to the Government's account, not on the later ECL debit, while upholding the Section 73 penalty.

In 1Pay Mobileware Pvt. Ltd. v. Union of India, the Bombay High Court quashed DGGI's Section 83 attachment of a payment aggregator's current and RBI-mandated escrow accounts, holding that suspicion without tangible material or any GST liability of the petitioner cannot sustain provisional attachment.

In M/s N.S Enterprises v. Union of India, the Allahabad High Court held that the Superintendent's Rs. 10 lakh monetary limit under the CBIC Circular dated 9.2.2018 is reckoned on the CGST demand alone, and an equal SGST demand does not oust jurisdiction.

A practical guide to e-invoicing of reverse charge self-invoices under the new RCMDOM and RCMIMP supply types announced by GSTN on 16 October 2026. It covers the supplies and recipients covered, the step-by-step process, and key issues on time of supply, place of supply, tax head, valuation and input tax credit.

57th GST Council Meeting Between Fine Lines by Adv. Gaurav Gupta Download here:  Client Update 57th GST Council Meeting Key Recommendations & Practical Implications Registration • Returns • Refunds...

Legislative trigger and compliance architecture under section 14A The Mauritian Guide for Foreign Suppliers of Digital and Electronic Services is framed as an administrative...

  Important questions on the topic: Ques 1: What is the statutory time limit for an aggrieved person to file an appeal to the First Appellate...

Introduction The GST adjudication framework aims to balance effective revenue protection with procedural economy. In practice, however, taxpayers sometimes face a cluster of Show Cause...