Legit Newel - Amol Shirode

29/03/2026

GST UPDATES | Case Law Flash
SCN ON PORTAL WITHOUT PHYSICAL SERVICE =
NATURAL JUSTICE VIOLATED

HEADING
GST Updates | Portal Upload of SCN Without Physical Service Violates Natural Justice, Delhi HC

BRIEF OF JUDGEMENT
Delhi High Court in Ramaelectrical Co. v. Union of India [2026] 182 taxmann 780 (Delhi), dated 06-01-2026, held that uploading a Show Cause Notice on the GST portal without physical service and without specific intimation of hearing violates the principles of natural justice under Section 75 read with Section 169 of the CGST Act, 2017. The demand order of Rs. 2.55 lakhs for FY 2017-18 was set aside and the matter was remanded for fresh hearing. Decision in favour of assessee.


Amol Shirode, Tax Consultant | GST | Income Tax | Corporate Advisory

24/03/2026

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16/03/2026

👉 Cash Deposit Alert! Why IT Department Notices Big Deposits 💰⚠️

14/03/2026

GST Updates 05/2026
Telangana High Court held that parallel GST proceedings by Central and State authorities are not permissible.
Where State GST already adjudicated demand and appeal is pending, Central GST must keep show cause notice in abeyance.
Proceedings by Central authority can continue only after State appeal is decided.
Important ruling for cases involving dual proceedings under GST.
Amol Shirode, Tax Consultant

14/03/2026

GST Updates 04/2026
Order passed without proper hearing is invalid.
Allahabad High Court held that GST authority must give proper opportunity before passing order under Section 73.
Mechanical orders without considering reply violate principles of natural justice.
Impugned order set aside and matter remanded for fresh adjudication.
Important for all GST notices and assessments.
Amol Shirode, Tax Consultant

14/03/2026

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12/03/2026

GST Updates 03/2026
GST Rate on Industrial Area Roads – AP High Court
In RK Infracorp (P.) Ltd. v. Assistant Commissioner State Tax, the Andhra Pradesh High Court examined the GST rate applicable on construction of internal roads in an industrial area.
The tax department levied GST at 18%, treating the works as infrastructure development.
However, the taxpayer produced a certificate from the Industrial Area Local Authority (IALA) stating that the roads constructed were treated as public roads used by industries and the general public.
The High Court held that such certificate must be considered and directed the department to redo the assessment, indicating that the applicable GST rate may be 12% under Notification No. 24/2017.
Amol Shirode, Tax Consultant

09/03/2026

GST Updates 02/2026
Composite GST Assessment Order Invalid
In Madeena Steels v. Assistant Commissioner of State Taxes, the Andhra Pradesh High Court held that a single composite GST assessment order covering multiple financial years is not permissible.
The taxpayer was issued one assessment order covering July 2017 to January 2022. The appellate authority also upheld the order.
The High Court ruled that under Section 73 of the CGST Act, assessment proceedings must relate to specific tax periods, and a composite order spanning multiple years violates the GST scheme.
The Court therefore set aside both the assessment and appellate orders, while allowing the department to initiate fresh proceedings separately.
Amol Shirode, Tax Consultant