Why Most GST SCNs Are Legally Weak: Common Drafting Errors with Case Laws
A Show Cause Notice (SCN) is the foundation of any GST demand. An SCN must state the charge, facts, legal provision, and basis of demand. If the SCN...
![GST Notices for Old-Cancelled GSTIN Served Only via Portal: Madras HC allows Merger of Old & New GSTIN for ITC Utilisation [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121309-gst-notices-for-old-cancelled-gstin-served-only-via-portal-madras-hc.webp "GST Notices for Old-Cancelled GSTIN Served Only via Portal: Madras HC allows Merger of Old & New GSTIN for ITC Utilisation [Read Order]")
![GSTAT Formally Constituted at Chennai, Members Assume Charge [Read Notification]](https://images.taxscan.in/h-upload/2026/01/21/250x150_2121223-gstat-formally-constituted-members-assume-charge-taxscan.webp "GSTAT Formally Constituted at Chennai, Members Assume Charge [Read Notification]")
![No GST on Transfer of Leasehold Rights by State Industrial Development Corporation: Bombay HC holds it Not ‘Supply of Services’ [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/250x150_2121161-no-gst-transfer-leasehold-rights-state-industrial-development-corporation-bombay-hc-holds-it-not-supply-of-services-taxscan.webp "No GST on Transfer of Leasehold Rights by State Industrial Development Corporation: Bombay HC holds it Not ‘Supply of Services’ [Read Order]")
GST not Leviable on Statutory Fee Collected by Electricity Regulatory Commission: P&H HC Quashes SCN [Read Order]
The Punjab & Haryana High Court has held that GST ( Goods and Services Tax ) cannot be levied on statutory fees such as petition fee, ARR processing fee and licence fee collected by the...
![GST not Leviable on Statutory Fee Collected by Electricity Regulatory Commission: P&H HC Quashes SCN [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121200-gst-not-leviable-statutory-fee-collected-electricity-regulatory-commission-ph-hc-quashes-scn-taxscan.webp "GST not Leviable on Statutory Fee Collected by Electricity Regulatory Commission: P&H HC Quashes SCN [Read Order]")
Is Corporate Guarantee given by Parent Company for Subsidiaries a ‘Supply’ under GST? Bombay HC to hear ₹870 Cr Stake matter [Read Order]
The Bombay High Court recently directed the listing of a matter regarding whether the issuance of corporate guarantees by a parent company on behalf of its subsidiaries constitutes a ‘supply of...
![Is Corporate Guarantee given by Parent Company for Subsidiaries a ‘Supply’ under GST? Bombay HC to hear ₹870 Cr Stake matter [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121204-is-corporate-guarantee-given-parent-company-subsidiaries-taxscan.webp "Is Corporate Guarantee given by Parent Company for Subsidiaries a ‘Supply’ under GST? Bombay HC to hear ₹870 Cr Stake matter [Read Order]")
Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]
The Calcutta High Court held that IGST (Integrated Goods and Services Tax ) on ocean freight under the reverse charge mechanism ( RCM ) is not payable even for the period prior to 01.10.2023. ...
![Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121103-calcutta-high-court-ocean-freight-ocean-freight-igst-ocean-freight-igst-under-rcm-igst-on-ocean-freight-imports-taxscan.webp "Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]")
GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]
In a recent ruling, the Calcutta High Court held that GST authorities cannot pass an adjudication order on grounds different from those stated in the show cause notice. The court said such an error...
![GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120965-calcutta-high-court-violation-statutory-violation-gst-statutory-violation-taxscan.webp "GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]")
No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]
‘Section 171 of the CGST Act, 2017 applies only in cases involving reduction in tax rate or increase in ITC, particularly in projects spanning pre-GST and post- GST periods’ ruled the GST Appellate...
![No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120879-comparative-itc-benefit-available-project-commenced-wholly-post-gst-period-s-171-triggered-gstat-taxscan.webp "No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]")