The High Court of Karnataka at Bengaluru, in the case of Emmanuel Constructions Pvt. Ltd. v. Principal Secretary to the Government, Finance Department, Writ Petition No. 5827 of 2025, decided on 23.10.2025, held that a composite show cause notice covering multiple assessment periods and separate adjudication orders passed by different officers on the basis of…
INTRODUCTION The Goods and Services Tax (hereinafter referred to as “GST”) cancellation of registration has been noted to be one of the most contested matters in the GST regime. Businesses often dispute cancellation orders on the basis of flawed Show Cause Notices (hereinafter referred to as “SCN”), absence of factual specifics, mechanical argument and breach…
The Delhi High Court, in the landmark case of National Aluminium Company Limited v. Commissioner of Delhi Goods and Services Tax & Ors., W.P.(C) 13798/2025 & CM Appl. 56612/2025, decided on 9th September 2025, addressed critical issues of procedural fairness in the adjudication of GST demands complicated by digital infrastructure challenges. The Petitioner, a Public…
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