An order cannot travel beyond the confines of the preceding notice to show-cause and a person who has been issued a notice to show cause on a particular point cannot be blindsided by passing an order on an entirely different point | Section 75(7) of the CGST Act, 2017 is a statutory expression of the said very well settled principle of law only – Vedant Road Carriers Pvt. Ltd. and Anr. Vs. The Assistant Commissioner of West Bengal State Tax, Jorasanko and Jorabagan Charge and Ors. – Calcutta High Court January 31, 2026
Naveen and Anr. Vs. Directorate General of Goods and Services Tax Intelligence – Delhi High Court January 30, 2026
Whether the cancellation of GST registration with retrospective effect, based on a Show Cause Notice lacking particulars of period and quantum of default, is sustainable in law – Glo Interio Thr. Its Proprietor Vs. Sales Tax Officer and Ors. – Delhi High Court January 30, 2026
A judgment of a Constitutional Court declaring a law applies retrospectively unless it is expressly made prospective, whereas a statute applies prospectively unless it is expressly made retrospective – Sunrise Timply Company Pvt. Ltd. Vs. Union of India and Ors. – Calcutta High Court January 29, 2026
Whether the assignment of leasehold rights would amount to supply of service under Section 7 of CGST Act, 2017 – Aerocom Cushions Pvt. Ltd. Thr. Authorised Director Vs. Assistant Commissioner (Anti-Evasion), CGST & CX and Anr. – Bombay High Court January 22, 2026
Monte Carlo Ltd. Vs. Additional Commissioner of State Tax (Appeal), Central Zone-II, Odisha and Anr. – Orissa High Court January 22, 2026
Duakem Pharma Pvt. Ltd. and Anr. Vs. Deputy Commissioner of Revenue and Ors. – Calcutta High Court January 21, 2026
Akshya Copier Solutions Vs. Commissioner of Customs (Hyderabad II) Imports and Ors. – Telangana High Court January 20, 2026
