Introduction The year-end rush in GST adjudication proceedings has increasingly become a defining feature of departmental practice under Section 73 of the CGST Act. As limitation deadlines approach, taxpayers are often confronted with compressed timelines, last-minute document requisitions, and hearings fixed within days, sometimes hours, of the final adjudication order. The recent judgment of the…
Protecting Taxpayer Rights: Understanding “Reason to Believe” in GST Search and Seizure The Hon’ble Bombay High Court HC ruling in Smruti Waghdhare v. Joint Director, DGGI (W.P. 839 of 2025, decided March 10, 2026), serves as an excellent example of how the courts are trying to maintain the rule of law and that fiscal authorities…
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