GST_Appellate_Cause_List_28-04-2026

GST_Appellate_Cause_List_27-04-2026

CHANGE IN TIME LIMITATIONS AND PENALTY UNDER GST 

SECTION 73,  SECTION 74 & NEW SECTION 74A The CBIC vide  Notification No. 17/2024-Central Tax dated September 27th, 2024 notified the provisions of sections 118, 142, 148 and...

Much awaited change in CST Rules. Cancellation of CST Form (C/D etc.) Permissible beyond six months.- (CST RULES AMENDMENT, FEB 2026)

The Government of Himachal Pradesh has brought an important amendment in Rule 6B, of  HP  CST Rules , 1970, whereby now cancellation and re-issuance to  statutory forms...

Show Cause Notice forms the foundation of adjudication, and any order passed based on a defective and vague SCN, and any order traveling beyond the scope of the SCN is unsustainable in law and is liable to be quashed.-(GST APPELLATE AUTHORITY, FEB 2026)

Additional Commissioner, Grade-1 (Appeal), Shimla, Himachal Pradesh, while deciding the appeals under GST, was pleased to held that the SCN is defective and legally unsustainable as it...