Case Study: Two Supreme Court Rulings That Changed the Rules for GST Show Cause Notices — G.R. Infra Projects and Tata Steel
Every GST demand begins with a show cause notice. For most businesses it is the first — and often the only — moment when the department must state, in writing, exactly what it alleges and why. In two decisions delivered six days apart in August 2026, the Supreme Court of India examined what a valid GST show cause notice must contain and when it must be issued. Both notices were struck down.
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