Service Of Notices Orders case laws
Look up GST High Court, GSTAT, and advance-ruling decisions by topic — with a complete summary for each matter and the source judgment PDF when you need the full text.
22 rulings
GVS Engineering and Construction v. Assistant Commissioner of Commercial Taxes
See the decision
GVS Engineering and Construction challenged blocking of input tax credit before the Karnataka High Court (WP 16897/2026, 9 June 2026) after the department invoked Rule 86A alleging use of fake invoices without prior notice or prescribed procedure. Sections 169 and Rule 86A CGST Rules framed the dispute. Justice B.M. Shyam Prasad held the impugned blocking failed to conform to settled legal principles requiring notice and adherence to Rule 86A process before restricting electronic credit ledger entries. The blocking was quashed with direction to immediately unblock the ledger and permit fresh proceedings only in accordance with Rule 86A. Outcome favoured the assessee on procedural grounds. The case clarifies that ITC blocking is not a silent administrative step but must follow rule-based safeguards.
Tvl. Kodeeswaran Jewellers v. Commissioner of Commercial Taxes
In favour of the assessee
Tvl. Kodeeswaran Jewellers appealed before the Madras High Court (W.A.(MD) 774/2026, 1 June 2026) after an assessment order was communicated solely by portal upload. The jeweller, a small business, cited difficulty accessing the portal and missed the statutory appeal period. Sections 169 and 107 CGST framed service and appellate limitation. The Division Bench held it unreasonable to expect continuous portal monitoring in these circumstances; portal-only communication did not fairly start limitation. The appellant was granted fifteen additional days to file appeal and have it decided on merits without prejudice to the revenue's defence on assessment. Outcome: in favour of the assessee. The judgment extends service fairness principles into appellate access for smaller traders in Tamil Nadu despite digital filing norms.