Bombay High Court Restores Trader's GST Registration After Defective 'Cyclostyled Notice'

The Kolhapur Bench of the Bombay High Court recently restored the cancelled GST registration of a trader, observing that the grounds cited in the show‑cause notice and those relied upon in the cancellation order were materially different. A Bench of Justice R.G. Avachat and Justice Ajit B. Kadethankar examined the effect of retrospective cancellation of GST registration and emphasised the need to issue a reasoned notice rather than a generic, template-based communication. The Bench observed: ...

CPC Summons Procedure Not Applicable to GST Inquiry; No 7-Day Notice Required: Bombay High Court

Interpreting Section 70 of the Central Goods and Services Tax Act, 2017, the Bombay High Court has held that the civil court summons procedure under the Code of Civil Procedure cannot be read into GST investigations and that tax authorities are not required to give seven days' prior notice before summoning a person for inquiry.A Division Bench of Justices Sandipkumar C. More and Y.G. Khobragade at the Aurangabad Bench dismissed the Criminal Writ Petition filed by Kanhaiya Nilambar Jha, who...

No Separate GST On Chemicals Supplied Under Mud Engineering Contracts: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently held that GST cannot be levied separately on mud engineering services and the supply of drilling chemicals, ruling that such contracts constitute a composite supply under the Goods and Services Tax law. A Division Bench comprising Justice R Raghunandan Rao and Justice T.C.D. Sekhar allowed a writ petition filed by Halliburton Offshore Services Inc., setting aside orders passed by the Authority for Advance Ruling and the Appellate Authority for Advance...

GST Show Cause Notices Can Be Issued On Monthly Returns Without Waiting For Annual Return: Madras High Court

The Madras High Court recently ruled that a show cause notice under Section 74A of the GST law can be validly issued for F.Y. 2024-25 on the basis of discrepancies noticed in monthly returns, without awaiting the filing of the annual return.Section 74A of the GST Act, applicable from FY 2024-25 onwards, governs the determination of tax not paid or short paid or input tax credit wrongly availed or utilised.Referring to Section 74A(1) to 74A(4) of the GST Act, the bench clarified that "the...

Affiliation Fees Collected By Universities Liable To GST: Madras High Court

On Wednesday, the Madras High Court held that affiliation fees collected by universities from affiliated colleges are liable to GST and are not exempt under Notification No. 12/2017-Central Tax (Rate). A Division Bench of Justice G. Jayachandran and Justice K.K. Ramakrishnan delivered the ruling. The judges were hearing a writ petition filed by Bharathidasan University, challenging the GST demand notices issued for the assessment years 2019-2020 to 2022-23. They held: "In India, there are...

Bombay High Court Urges SOP To Stop GST, MVAT Notices Against Properties With Prior CERSAI-Registered Security Interest

Observing that such petitions are being filed “in large numbers”, the Bombay High Court has advised State tax departments to frame a Standard Operating Procedure (SOP) to prevent issuance of demand notices where banks already have prior CERSAI registration of their security interests. A Division Bench of Justices Manish Pitale and Shreeram V. Shirsat made the observation while allowing two writ petitions filed by Bharat Co-operative Bank Mumbai Ltd challenging GST and MVAT demand notices, a...

Bombay High Court Sets Aside Composite GST Notice Against ICAD School

The Bombay High Court on Friday set aside a composite show cause notice spanning five financial years, issued to ICAD School of Learning Private Limited, a JEE and NEET coaching centre that offers hostel and mess facilities.On 6 February 2026, a Bench of Justice Anil L. Pansare and Justice Nivedita P. Mehta emphasised that consolidation defeats the statutory scheme of assessment and recovery for distinct financial years.Taking note of the GST framework, which mandates filing of returns with...

GST Appeal Limitation Starts From Date Of Rejection Of Rectification Order: Gujarat High Court

Recently, the Gujarat High Court clarified that when a rectification application is filed, the limitation period for filing an appeal under Section 107 of the CGST Act runs from the date of disposal of the rectification application, not the original order. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi noted the delay in adjudication where a rectification application against an original order dated 12 August 2024 was filed on 5 November 2024, to be decided within...

2017 CBIC Circular On Proper Officers' Powers Under CGST Act Is Valid: Delhi High Court

The Delhi High Court upheld a 2017 Circular issued by the Central Board of Indirect Taxes and Customs (CBIC) assigning functions to officers under the CGST Act, holding that it is legally valid when issued pursuant to a proposal by the Commissioner in the Board and approved by the Board under Section 168(2) of the CGST Act, 2017. In a judgement dated 2 February 2026, a Bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul dismissed a challenge to the validity of Circular No. 3/3/2017,...

No DIN? RFN On GST Orders Enough To Prove Digital Signature: Andhra Pradesh High Court

The Andhra Pradesh High Court has reiterated its view that the presence of a system-generated Reference Number (RFN) on GST orders issued through the portal is sufficient to establish that the document has been digitally signed. A Division Bench of Justice R Raghunandan Rao and Justice T.C.D. Sekhar dismissed a writ petition challenging GST assessment orders on the ground that they lacked physical signatures or a Document Identification Number (DIN). The bench held that once an order is issued...

GST Appellate Authority Cannot Invoke Limitation Act To Condone Delay Beyond One Month: Rajasthan High Court

The Rajasthan High Court has recently held that a GST appellate authority cannot condone delay beyond one additional month after the expiry of the three-month statutory period for filing an appeal, even if sufficient cause is shown. Setting out the law, the court ruled that Section 107(4) of the Central Goods and Services Tax Act, 2017, permits the Appellate Authority to condone delay only up to one month and that it can't take recourse to Section 5 of the Limitation Act to extend that period...

Amicable Settlement In Commercial GST Dispute Allows Quashing of FIR: Calcutta High Court

The Calcutta High Court recently quashed an FIR and released the frozen corporate bank accounts of Indian Compressors Ltd., clarifying that where a dispute is essentially commercial and private in nature, and the parties have voluntarily arrived at an amicable settlement, criminal proceedings may be quashed under Section 482 Cr.P.C., even for non-compoundable offences. A Bench of Justice Uday Kumar noted: "Where the dispute is essentially commercial and private in character, and the parties...