| December 29, 2025 |
Delay in appeal filing condonable if petitioner not given reasonable notice; procedural hardships due to portal design warrant liberal approach; merits of appeal to be decided irrespective of technical delay. |
| December 22, 2025 |
Valid e-way bill and documents suffice for movement of goods; mere non-disclosure of consignee’s address as additional place of business is not ground for seizure and penalty under Section 129. |
| December 16, 2025 |
When excess IGST undisputed and same liability discharged under correct head to State, Centre cannot retain duplicate tax merely on technical limitation, refund must be examined on merits |
| December 11, 2025 |
GST registration cannot be cancelled retrospectively unless SCN specifically contemplates such action; adequate opportunity must be given for reply, hearing, and inspection |
| December 6, 2025 |
Compliance with pre-deposit under GST law is mandatory; failure to seek exemption timely bars relief, and repeated litigation on same grounds constitutes abuse of court process |
| October 29, 2025 |
Section 161 permits only rectification of patent errors and cannot be invoked to recall or review an appellate order merely because an SLP is pending. |
| October 21, 2025 |
Cancellation of GST registration for procedural lapses is curable; writ court may order restoration despite expiry of appeal period, subject to compliance with filing of returns and payment of dues. |
| October 15, 2025 |
On remand, adjudicating authority cannot revive or reconfirm demands earlier dropped and not challenged, as such demands attain finality. |
| October 14, 2025 |
Mere technical lapse of non-updation of vehicle number in e-way bill, without discrepancy in goods or invoices, does not establish intent to evade tax |
| September 13, 2025 |
Final order under Section 129(3) mandatory despite payment under protest, where objections are filed. |
