GST Pro Advisory | Compliance & News

🚨 Father’s GST dues? You can’t just freeze son’s bank account. Dept attached son’s bank account to recover deceased father’s GST arrears. Bombay HC: 💥 Separate GST registration = separate taxable person 💥 Liability under Sec 93 must first be established through due process 💥 No notice + no hearing = illegal attachment Court reminds: 📌 Bank attachment affects constitutional property rights under Article 300A Recovery first, adjudication later — HC says not acceptable. How often are coercive GST recoveries initiated without determining actual liability? @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #GSTRecovery #NaturalJustice #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness Navin Vishwanathan vs State of Maharashtra — Bombay HC (WP No. 8709/2025)

🚨 Once Resolution Plan is approved under IBC, extinguished GST claims cannot be revived through ITC blocking. Himachal HC: 💥 State failed to file claim during CIRP 💥 Resolution Plan attained finality upto SC 💥 GST authorities cannot continue recovery indirectly Court quashes: 📌 GST SCN 📌 ITC blocking of ₹4.27 crore Important reminder: IBC resolution binds ALL stakeholders — including tax departments. Can GST authorities continue coercive actions after insolvency claims already stand extinguished? @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #IBC #Insolvency #ITC #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #NCLT #CharteredAccountants #GSTUpdates Radiant Castings Pvt Ltd vs Joint Commissioner — HP HC (CWP No. 484/2024)

🚨 Dept can issue multiple SCNs for same period on different issues… but taxpayer can’t file second refund claim for omitted invoices? Bombay HC disagrees. HC holds: 💥 No bar in Sec 54 against subsequent refund claims 💥 Omitted invoices can be claimed later if within limitation Court also says: 📌 GST law does not import “res judicata” into refund claims 📌 Technical objections cannot defeat legitimate refunds Big relief where invoices get missed inadvertently in first filing. Because apparently, procedural flexibility is not a one-way street only for the Department. @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #GSTRefund #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness Valmet Flow Control Pvt Ltd vs UOI — Bombay HC (WP No. 14685/2025)

🚨 Madras HC to examine refundability of excess TDS lying in Electronic Cash Ledger. Reliance Infra says: 📌 Clients deducted excess GST-TDS u/s 51 📌 GST liability was already discharged through ITC 📌 Excess amount remained in Electronic Cash Ledger Under GST law: 💥 Sec 49(6) permits refund of balance in Electronic Cash Ledger 💥 Refund claim filed u/s 54 However: 📌 Appellate authority reversed refund allegedly without proper verification 📌 Sec 74 also invoked despite no fraud/suppression allegation Revenue argued: 👉 Assessee should approach GSTAT instead of HC Madras HC has presently stayed recovery. Important case on scope of cash refunds from Electronic Cash Ledger. @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #GSTRefund #TDS #ElectronicCashLedger #Section54 #GSTAT #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants

🚨 Earlier GST proceedings don’t automatically block fresh action under another section/year. Delhi HC clarifies: 💥 Sec 6(2)(b) bars parallel proceedings only when there is SAME: 📌 Subject matter 📌 Facts 📌 Contravention 📌 Tax period Here: 👉 Sec 73 for FY 2019-20 👉 Sec 74 for alleged fake ITC in FY 2018-19 HC says: Different cause of action = separate proceedings valid. Important clarification on scope of “parallel proceedings” under GST. @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #Section74 #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness Ramada Engineering Industry vs Addl Commissioner — Delhi HC (WP(C) 1036/2026)

🚨 Missed Section 128A waiver deadline? Karnataka HC grants relief. Dept rejected waiver application as “time-barred”. Karnataka HC: 💥 3-month timeline under Sec 128A is directory, not mandatory 💥 “May” in provision shows flexibility, not rigid bar Important fact: 📌 Assessee claimed order itself was never properly uploaded/served HC orders reconsideration on merits. Big relief for taxpayers facing technical rejection of waiver claims. @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #Section128A #GSTWaiver #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness Sri Laxmi Borewell Agencies vs ACCT — Karnataka HC (WP No. 102773/2026)

🚨 West Bengal: E-Way Bill now mandatory for intra-state movement above ₹50,000 from 1st June 2026. Because apparently: “Tax planning” in India became too innovative. 👀 Let’s be honest. This move is clearly targeted at: ✅ Fake billing ✅ Circular trading ✅ Paper movement without actual goods ✅ Creative stock transfers But as always: A few misuse the system. Everyone gets more compliance. GST is slowly becoming less about taxation and more about tracking. Question is: Will this actually stop evasion… or just create newer “methods”? 🤐 @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #EWayBill #GSTIndia #WestBengal #TaxPlanning #FakeInvoicing #CAIndia #IndirectTax

🚨 “All India Fake Registration Drive” is NOT a valid SCN reason by itself. P&H HC quashes retrospective GST cancellation. Why? 💥 SCN had vague allegations 💥 No specific grounds disclosed 💥 No clear proposal for retrospective cancellation HC reminds: 📌 GST registration cannot be cancelled through template-style notices 📌 Natural justice requires precise allegations Entire cancellation proceedings set aside. How many GST cancellations today are based on copy-paste SCNs with zero particulars? @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #GSTRegistration #NaturalJustice #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness Friend Enterprises vs CGST Commissioner — P&H HC (CWP-11574-2026)

🚨 GST law gives 15 days to reply. Dept gave 7. HC quashes refund rejection. Calcutta HC: 💥 Rule 92 mandates 15 days response time in refund SCN 💥 Authorities cannot shorten statutory timelines at convenience Also: 📌 Adjournment request ignored 📌 No personal hearing granted Result? Refund rejection set aside. Natural justice in GST cannot become a race against impossible timelines. How often do taxpayers get unrealistically short deadlines in portal-generated proceedings? @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #GSTRefund #NaturalJustice #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness CBF Component Pvt Ltd vs UOI — Calcutta HC (WPA 23847/2024)

🚨 Refund can’t be denied just because evidence came at appellate stage. Bombay HC: 💥 Rule 112 itself allows additional evidence in certain cases 💥 Appellate authority wrongly refused to examine endorsed SEZ documents Court reminds: 📌 Substantive refund claims cannot be rejected on pure technicalities 📌 Additional evidence must be considered where law permits Matter remanded. How often are legitimate GST refunds lost due to procedural rigidity instead of factual verification? @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #GSTRefund #SEZ #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness High Performance Plastics India Pvt Ltd vs Addl Commissioner — Bombay HC (WP No. 3622/2024)

🚨 Big Section 83 battle reaches Supreme Court. BuckBox says: 📌 We were only a tech/payment intermediary 📌 No GST proceedings initiated against us 📌 Why freeze our bank account? Gujarat HC had refused de-freezing, saying: 💥 Intermediaries handling money flows must conduct serious due diligence 💥 “We were just a platform” may not be enough Now SC issues notice. Key issues ahead: 👉 Limits of provisional attachment under Sec 83 👉 Liability of intermediaries in alleged GST evasion Important hearing to watch for fintech & platform businesses. @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #Section83 #GSTLitigation #GSTCaseLaw #Fintech #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates Buckbox Infotech Pvt Ltd vs DGGI — SC (SLP(C) No. 13233/2026)

🚨 Bank Account Frozen Without Final Intimation? HC Says Valid Under GST Law. AP HC holds: 💥 Once assessment order becomes final, recovery under Sec 79 can start directly 💥 No separate prior notice needed before garnishee action on bank 💥 No higher-authority approval required Court notes: 📌 Assessee didn’t challenge order for 1 year Still, an important question remains: Would giving one final recovery intimation before freezing bank accounts really hurt revenue administration? Because for businesses: 👉 Bank attachment is often the first moment they realise recovery has begun. @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #GSTRecovery #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness V.V.S. Enterprises vs State of AP — AP HC (WP No. 6645/2026)

🚨 Major GST Battle Brewing: Are medicines given to admitted patients taxable separately? Bombay HC stays GST demand on hospital. Dept says: 💥 Medicines sold at MRP = taxable supply Hospital says: 💥 Medicines to in-patients are part of composite healthcare service 💥 Treatment cannot be artificially split Big issue under scanner: 👉 Is healthcare one bundled exempt service? or 👉 Can every medicine bill become taxable separately? This hearing could have huge implications for hospitals across India. @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #HealthcareGST #CompositeSupply #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #Hospitals #CharteredAccountants #GSTUpdates Spanv Medisearch Lifesciences Pvt Ltd vs UOI — Bombay HC (WP No. 2985/2026)

🚨 Big Relief: Wrong ITC Claim Does NOT Automatically Mean Higher GST Rate Dept’s logic: 📌 Wrongly availed ITC ➡ So concessional 5% rate denied ➡ Pay 18% GST instead Madras HC: 💥 Wrong ITC may require reversal 💥 But concessional rate cannot be denied if otherwise eligible Huge observation: Tax authorities cannot deny lawful benefits just to maximize revenue. However: 📌 Interest + penalty on wrongly utilized ITC still payable Important distinction between: 👉 Wrong ITC availment vs 👉 Wrong classification/tax rate @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #ITC #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness GU Shipping India Pvt Ltd vs AC CGST — Madras HC (WP No. 13829/2025)

🚨 Didn’t opt for personal hearing? Still, HC says hearing is mandatory. Dept argued: 📌 Assessee selected “No” for hearing in SCN reply 📌 So no hearing required Gujarat HC: 💥 Sec 75(4) is mandatory 💥 Personal hearing cannot be waived so casually 💥 Authorities must give hearing opportunities before adverse order Order quashed. Natural justice is a statutory obligation — not an optional checkbox. Conflicting HC views on Sec 75(4)… headed to SC soon? @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #NaturalJustice #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness Komal Jayeshbhai Hemavat vs STO — Gujarat HC (SCA No. 6209/2024)

🚨 Ignored SCN. Skipped Appeal. Then claimed “No Hearing.” HC unimpressed. Assessee: 📌 Didn’t reply to SCN 📌 Didn’t respond to ASMT-10 📌 Didn’t file appeal Then argued: 💬 “Natural justice violated. No personal hearing given.” MP HC: 💥 Personal hearing under Sec 75(4) is not automatic 💥 If you want hearing → file reply & ask for it Message: You can’t stay silent during proceedings and later complain about lack of opportunity. Should GST law mandate hearing even when no reply is filed? @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #GSTLitigation #NaturalJustice #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness Sanjay Paliya Contractor vs State of MP — MP HC (WP No. 18150/2023)

🚨 Reverse ITC voluntarily… and still face full demand? Orissa HC says that’s double taxation. Assessee reversed entire ITC before SCN Dept still raised: 💥 Full tax demand 💥 Interest 💥 Penalty under Sec 74 Orissa HC: 📌 Demand after reversal = double taxation 📌 No fraud proved → Sec 74 fails 📌 No interest if sufficient balance existed in ECrL Also: 💥 DGGI alert alone is not evidence 💥 Authorities must apply independent mind Mechanical GST demands are not adjudication. How often do we see SCNs issued first… and investigation later? @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #ITC #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness Manoja Kumar Nayak vs Commissioner GST — Orissa HC (W.P.(C) No. 12682/2025)

🚨 Default in one State? No fresh GST registration elsewhere. Company didn’t file returns in State A Applied for registration in State B Rajasthan HC: 💥 Not allowed 💥 GST compliance is pan-India, not state-isolated Message: You can’t escape non-compliance by shifting States. Is this a much-needed move to curb registration hopping? @Caclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #GSTRegistration #GSTCompliance #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness Leighton India Contractors Pvt Ltd vs UOI — Rajasthan HC (DB CWP No. 4042/2026)

🚨 Supplier Cancelled → Cancel Recipient Too? Not so fast. Dept cancels registration citing fraudulent ITC Basis? 📌 Suppliers’ registrations cancelled Bombay HC: 💥 Not enough 💥 Need independent evidence of wrongdoing Ignoring invoices, EWB, bank trail = non-application of mind Order quashed. You can’t cancel registration just by guilt-by-association. How often is supplier default used to penalise recipients blindly? @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #GSTRegistration #ITC #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness Florida Solvent Pvt Ltd vs Superintendent CGST — Bombay HC (WP No. 655/2026)

🚨 School Supplies = Education or Separate Supply? HC to Decide GST demand on: 📚 Notebooks 👕 Uniforms 🎒 Bags School says: 💥 Part of composite education service → exempt Dept says: 💥 Separate taxable supply Madras HC: ✔ Prima facie issue ✔ Recovery stayed (10% deposit) Big question: Are such supplies part of education… or a taxable add-on? @CAclubindia @Taxguru_in @Sudhirhalakhndi @CAChirag @rajendrakumarRK @BimalGST @CA_HarshilSHETH @atulmodani @abhishekrajaram #GST #GSTIndia #GSTLitigation #GSTCaseLaw #IndirectTax #TaxLaw #GSTJudgment #EducationSector #CharteredAccountants #TaxProfessionals #GSTUpdates #EaseOfDoingBusiness Seventh Day Adventist School vs STO — Madras HC