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22-02-2024 Ahmedabad CESTAT Rules: Adjudication Order Must Align with Scope of Show Cause Notice

The Ahmedabad CESTAT's decision reinforces the legal principle that adjudication orders must strictly adhere to the scope of the initial show cause notice. This ruling highlights the importance of ensuring that parties are adequately informed and that leg

08-01-2024 29K bogus firms involved in ITC evasion of Rs 44,015 crore detected so far

TO curb frauds in Goods and Services Tax (GST) and increase compliance, the GST formations, under the Central Board of Indirect Taxes and Customs (CBIC) and the State/UT Governments

01-11-2023 October mop-up tops up Rs 1.72 lakh crore

The gross GST revenue collected in the month of October, 2023 is Rs 1,72,003 crore out of which Rs 30,062 crore is CGST, Rs 38,171 crore is SGST, Rs 91,315 crore (including Rs 42,127 crore collected on import of goods) is IGST and Rs 12,456 crore

19-10-2023 In fight against fake ITC, DGGI detects more than 6,000 fake ITC cases involving more than Rs. 57,000 crore GST evasion with the arrest of 500 persons between April 2020 to September 2023

Being the premier Intelligence and Investigating Agency of GST tax evasion across the country, the Directorate General of GST Intelligence (DGGI) had initiated a Special Drive against the practice of claiming fake Input Tax Credit (ITC)

18-10-2023 Advisory: Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A

In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory

13-10-2023 Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.

In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act

13-10-2023 Facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods

GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers.

07-10-2023 Recommendations of 52nd GST Council Meeting

The 52nd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today.

06-10-2023 Advisory in respect of introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-R3B)

The Government vide Notification No. 38/2023 – Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed in GSTR-3B.

04-10-2023 Advisory: e-Invoice JSON download functionality Live on the GST e-Invoice Portal

GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal.

03-10-2023 ₹1,62,712 crore gross GST revenue collected during September 2023; records 10% Year-on-Year growth

The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on import of goods) and cess is ₹11,613 crore

27-09-2023 Advisory: Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1

GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download functionality.

20-09-2023 Advisory: Geocoding Functionality for the Additional Place of Business

GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories.

13-09-2023 Advisory: Time limit for Reporting Invoices on the IRP Portal

It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.

01-09-2023 ₹1,59,069 crore gross GST revenue collected during August 2023; records 11% Year-on-Year growth

The gross GST revenue collected in the month of August, 2023 is ₹1,59,069 crore of which CGST is ₹28,328 crore, SGST is ₹35,794 crore, IGST is ₹83,251 crore (including ₹43,550 crore collected on import of goods)

01-09-2023 Introducing Electronic Credit Reversal and Reclaimed statement

Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B

29-08-2023 Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication

Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters

26-08-2023 ADVISORY: MERA BILL MERA ADHIKAAR SCHEME

As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” scheme.

18-08-2023 Advisory: E-Invoice Glossary and Steps

GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.

12-08-2023 THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023

This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.

12-08-2023 THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023

his Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.

05-08-2023 Advisory on E-Invoice - Services Offered by the Four New IRPs

To access the detailed advisory, please follow the link below.

03-08-2023 Recommendations of 51st GST Council Meeting

The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via video conferencing in New Delhi today.

01-08-2023 ₹1,65,105 crore gross GST revenue collected for July 2023; records 11% Year-on-Year growth

The gross GST revenue collected in the month of July, 2023 is ₹1,65,105 crore of which CGST is ₹29,773 crore, SGST is ₹37,623 crore, IGST is ₹85,930 crore (including ₹ 41,239 crore collected on import of goods) and cess is ₹11,779 crore

01-08-2023 Monthly average gross GST collection for the FY 2021-22 & FY 2022-23 have shown 30% and 22% year-on-year growth respectively

The monthly average gross GST collection for the FYs 2021-22 & 2022-23 have shown 30% and 22% year on year growth respectively. This was stated by Union Minister for State for Finance Shri Pankaj Chudhary in a written reply to a question in Lok Sabha.

27-07-2023 DGGI Meerut officials bust racket involving 246 fake entities with turnover of Rs. 3,242 crore involving ITC of Rs. 557 crore, three held

The Meerut Zonal Unit of Directorate General of GST Intelligence (DGGI) unearthed two major fake billing rackets involving 246 shell/fake entities, which have passed on fraudulent ITC of Rs. 557 crore.

24-07-2023 Advisory: e-Invoice Exemption Declaration Functionality Now Available

GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal.

14-07-2023 Webinar on ‘DRC-01B online functionality for liability mismatch’

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given below

01-07-2023 Important Update: Geocoding Functionality Now Live for All States and Union Territories

GSTN is pleased to inform that the functionality for geocoding the principal place of business address is now live for all States and Union territories.

05-07-2023 Webinar on ‘DRC-01B online functionality for liability mismatch’

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given.

06-03-2026 NOTIFICATION No. 01/2026 - Union territory Tax

Constitution of the Authority for Advance Ruling in the Union territories - Change in Name and designation of the Member of Union territory Daman - Seeks to amend Notification No. 14/2018 dated 8th October 2018.

17-02-2026 NOTIFICATION No. S.O. 858 (E).

Appointment of Nodal Officer for GST Intelligence Under Section 14A(3) of IGST Act, 2017

30-01-2026 NOTIFICATION NO. 02/2026-HSNS Cess

Health Security se National Security Cess (First Amendment) Rules, 2026

08-01-2026 No. CORRIGENDA

Corrigendum - Health Security Se National Security Cess Act, 2025

01-01-2026 NOTIFICATION NO. 01/2026 - HSNS CESS

Health Security se National Security Cess Rules, 2026.

31-12-2025 Notification No. 03/2025-Compensation Cess (Rate)

Seeks to amend Notification 01/2025- Compensation Cess Tax (Rate), to prescribe GST rates on tobacco products.

31-12-2025 Notification No. 19/2025- Union Territory Tax (Rate)

Seeks to amend Notification 09/2025- Union Territory Tax (Rate), to prescribe GST rates on tobacco products

31-12-2025 NOTIFICATION NO. 19/2025 – CENTRAL TAX

Seeks to amend Notification No. 49/2023-Central Tax, dated the 29th September, 2023

31-12-2025 NOTIFICATION NO. 20/2025 – CENTRAL TAX

Central Goods and Services Tax (Fifth Amendment) Rules, 2025

31-12-2025 Notification No. 19/2025- Central Tax (Rate)

Seeks to amend Notification 09/2025- Central Tax (Rate), to prescribe GST rates on tobacco products.

31-12-2025 Notification No. 19/2025- Integrated Tax (Rate)

Seeks to amend Notification 09/2025- Integrated Tax (Rate), to prescribe GST rates on tobacco products.

31-10-2025 NOTIFICATION NO. 18/2025 – CENTRAL TAX

Central Goods and Services Tax (Fourth Amendment) Rules, 2025.

27-10-2025 Circular No. 254/11/2025-GST

Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder

24-10-2025 NOTIFICATION NO. 18/2025- UNION TERRITORY TAX (RATE)

Seeks to amend notification No. 26/2018-Union Territory Tax(Rate) dated 31.12.2018 - Exemption from Union Territory tax on supply of gold, silver or platinum by nominated agencies to registered persons

24-10-2025 NOTIFICATION NO. 18/2025- INTEGRATED TAX (RATE)

Seeks to amend notification No. 27/2018-Integrated Tax(Rate) dated 31.12.2018 - Exemption to integrated tax on supply of gold, silver or platinum by nominated agencies to registered persons. - Export Against Supply by Nominated Agency

24-10-2025 NOTIFICATION NO. 18/2025- CENTRAL TAX (RATE)

Seeks to amend notification No. 26/2018-Central Tax (Rate) dated 31.12.2018 - Exemption to central tax on supply of gold, silver or platinum by nominated agencies to registered persons - Export Against Supply by Nominated Agency

08-10-2025 CCT/26-2/GST Instructions/2025-26/2983 - Instruction No. 05 of 2025-GST

Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system

03-10-2025 Instruction No. 06/2025-GST

System-Based Risk Scoring and Provisional Refund Mechanism for Zero-Rated and Inverted Duty Structure Claims (Effective 01.10.2025)

01-10-2025 Circular No. 253/10/2025 – GST

Withdrawal of circular No. 212/6/2024-GST dated 26th June, 2024

24-09-2025 Order No. 1499-1502

Presidential Order on Staggered Filing of Appeals Before GST Appellate Tribunal and Guidelines to Manage Portal Capacity and Ensure Smooth Processing

23-09-2025 Circular No. 252/09/2025 -GST

Communication to taxpayers through eOffice - requirement of Document Identification Number (DIN)

19-09-2025 CORRIGENDA No. G.S.R. 693 (E)

Corrigendum - Notification No. 15/2025 - Integrated Tax (Rate), dated the 17th September, 2025

19-09-2025 CORRIGENDA No. G.S.R. 695 (E)

Corrigendum - Notification No. 15/2025 - Union Territory Tax (Rate), dated the 17th September, 2025,

19-09-2025 CORRIGENDA No. G.S.R. 693 (E)

Corrigendum - Notification No. 15/2025 - Integrated Tax (Rate), dated the 17th September, 2025

19-09-2025 CORRIGENDA No. G.S.R. 695 (E)

Corrigendum - Notification No. 15/2025 - Union Territory Tax (Rate), dated the 17th September, 2025

18-09-2025 CORRIGENDA G.S.R. 676 (E)

Corrigendum - Notification No. 9/2025 - Central Tax (Rate), dated the 17th September, 2025

18-09-2025 CORRIGENDA G.S.R. 677(E)

Corrigendum - Notification No. 9/2025 -Integrated Tax (Rate), dated the 17th September, 2025

18-09-2025 CORRIGENDA G.S.R. 679(E)

Corrigendum - Notification No. 10/2025 - Integrated Tax (Rate), dated the 17th September, 2025

18-09-2025 CORRIGENDA G.S.R. 678(E)

Corrigendum - Notification No. 9/2025 - Union Territory Tax (Rate), dated the 17th September, 2025

18-09-2025 CORRIGENDA G.S.R. 680(E)

Corrigendum - Notification No. 10/2025 – Union Territory Tax (Rate), dated the 17th September, 2025

Clear

Code

Heading

LIVE ANIMALS

MEAT AND EDIBLE MEAT OFFAL

Chapter-03

FISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATES

Chapter-04

DAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIE

Chapter-05

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Chapter-06

LIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGE

Chapter-07

EDIBLE VEGETABLES, ROOTS AND TUBERS

Chapter-08

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

Chapter-09

COFFEE, TEA, MATE AND SPICES, MATE A BITTER INFUSION OF THE LEAVES OF A SOUTH AMERICAN SHRUB

Chapter-10

CEREALS

Chapter-11

PRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Chapter-12

OIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Chapter-13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Chapter-14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED

Chapter-15

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter-16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATES

Chapter-17

SUGAR AND SUGAR CONFECTIONERY

Chapter-18

COCOA AND COCOA PREPARATIONS

Chapter-19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTS

Chapter-20

PREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS

Chapter-21

MISCELLANEOUS EDIBLE PREPARATIONS

Chapter-22

BEVERAGES, SPIRIT AND VINEGAR

Chapter-23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Chapter-24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Chapter-25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Chapter-26

ORES, SLAG AND ASH

Chapter-27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Chapter-28

INORGANIC CHEMICALS

Chapter-29

ORGANIC CHEMICALS

Chapter-30

PHARMACEUTICAL PRODUCTS

Chapter-31

FERTILISERS

Chapter-32

TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES;

Chapter-33

ESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONS

Chapter-34

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES

Chapter-35

ALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

Chapter-36

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

Chapter-37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

Chapter-38

MISCELLANEOUS CHEMICAL PRODUCTS

Chapter-39

PLASTICS AND ARTICLES THEREOF

Chapter-40

RUBBER AND ARTICLES THEREOF

Chapter-41

RAW HIDES AND SKINS (OTHER THAN FUR SKINS) AND LEATHER

Chapter-42

ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER)

Chapter-43

FURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOF

Chapter-44

WOOD AND ARTICLES OF WOOD, WOOD CHARCOAL

Chapter-45

CORK AND ARTICLES OF CORK

Chapter-46

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORK

Chapter-47

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

Chapter-48

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Page 1 of 6 (264 items)12 3 4 5 6

07-03-2026 (2026) TaxCorp(IDT) 12148 (GST)

HC : Gujarat High Court Upholds Bank Account Freeze of Fintech Platform for Lapses in Due Diligence over Online Gaming Transactions

03-03-2026 (2025) TaxCorp(IDT) 11808 (GST)

HC : GSTAT Delhi Terminates Anti-Profiteering Case Against Shree Suktam Enterprise Over Inability to Trace Supplier, Orders Further Probe for Potential Bogus Billing

03-03-2026 (2025) TaxCorp(IDT) 11809 (GST)

HC : GSTAT Delhi Declines Retrospective Interest under Rule 133(3)(c) on Profiteering by Dange Enterprise, Orders Deposit of Rs. 4.5 Lakh in Consumer Welfare Fund

03-03-2026 (2025) TaxCorp(IDT) 11810 (GST)

AAR : Tamil Nadu AAR Rules GST Not Applicable on Rent for Godown Used Exclusively for Storage of Paddy, Citing Agricultural Produce Exemption

03-03-2026 (2025) TaxCorp(IDT) 11811 (GST)

AAR : Gujarat AAR Rules 18% GST Payable on Supply of Waste Processing Machinery to Municipality—No Exemption as “Pure Services”

03-03-2026 (2026) TaxCorp(IDT) 11883 (GST)

HC : Calcutta High Court Orders Immediate Unblocking of Electronic Credit Ledger After Expiry of Statutory Period, Restrains Revenue from Coercive Action on Jurisdictional Grounds

03-03-2026 (2026) TaxCorp(IDT) 11988 (GST)

HC : Calcutta High Court Nullifies Arunachal Police’s Bank Account Freeze for Lack of Magistrate’s Sanction: Section 106/107 BNSS Invoked

03-03-2026 (2026) TaxCorp(IDT) 11989 (GST)

AAR : West Bengal AAR Rules GST Payable on Price Variation Awards in Hydro Power Plant Arbitration, Excludes Liquidated Damages from Tax Net

03-03-2026 (2026) TaxCorp(IDT) 12052 (GST)

HC : Gujarat High Court Grants Conditional Bail to Partner in ₹21.93 Crore GST ITC Fraud Case, Emphasizes Completion of Investigation and Recovery Safeguards

03-03-2026 (2026) TaxCorp(IDT) 12053 (GST)

HC : Punjab & Haryana High Court Grants Bail to Film Producers Accused of IGST Evasion Citing Prolonged Custody and Absence of Fraud Allegations

03-03-2026 (2026) TaxCorp(IDT) 12054 (GST)

HC : Calcutta High Court Remands GST Adjudication over ITC Denial—Violation of Natural Justice on Supplier Cancellations and Credit Notes

03-03-2026 (2026) TaxCorp(IDT) 12055 (GST)

AAR : Gujarat AAR Clarifies GST Classification for KAPSUL’s Mukhwas and Digestive Products: Distinction Made Between Supari-based Capsules and Digestive Blister Packs

03-03-2026 (2026) TaxCorp(IDT) 12056 (GST)

AAR : Gujarat AAR Rules GST Exemption for Architect’s Consultancy to AMC on Fire Services, Staff Housing, and Parking Projects as 'Pure Services'

03-03-2026 (2026) TaxCorp(IDT) 12057 (GST)

AAR : Uttarakhand AAR: Medicated Toilet Soap Attracts 18% GST, Not Eligible for Reduced Rate Applicable to Ordinary Toilet Soap

03-03-2026 (2026) TaxCorp(IDT) 12058 (GST)

HC : Kerala High Court Quashes GST Recovery for Bonafide Error in Revised TRAN-1/TRAN-2; Directs Revenue to Allow Correction of Transitional Credit Claims

03-03-2026 (2026) TaxCorp(IDT) 12059 (GST)

HC : Bombay High Court Quashes Provisional Attachment for Lack of Reasoned Order: Mandates Speaking Orders Under Section 83 MGST Act in Redevelopment Flat Allotment Case

03-03-2026 (2026) TaxCorp(IDT) 12060 (GST)

HC : Allahabad High Court Allows 52-Day Condonation of Delay in GST Appeal Owing to Proprietor’s Serious Illness: Emphasizes Sufficiency of Bona Fide Cause

03-03-2026 (2026) TaxCorp(IDT) 12064 (Customs)

SC : Supreme Court Upholds BCD Exemption for BenQ’s Interactive Flat Panels under CTI 8471 41 90; Dismisses Revenue’s Appeal on Classification Dispute

03-03-2026 (2026) TaxCorp(IDT) 12069 (GST)

HC : Calcutta High Court Orders Restoration of GST Registration, Citing Lack of Fraud or Evasion in Non-Filing Case

03-03-2026 (2026) TaxCorp(IDT) 12070 (GST)

HC : Gujarat High Court Remands GST Refund Dispute for Fresh Adjudication; Orders Appellate Authority to Examine Documentary Evidence Despite Ex Parte Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12071 (GST)

HC : Calcutta High Court Stays Recovery of GST Dues—Order Uploaded in ‘Additional Notices’ Tab Not Valid Service; No Personal Hearing Vitiates Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12072 (GST)

HC : Madras High Court Permits Assessee to Appeal Order Confirming ITC Denial, Late Fee, and Penalty; Limits Interference Under Article 226

03-03-2026 (2026) TaxCorp(IDT) 12082 (VAT)

SC : Supreme Court Clarifies Limited Precedential Scope of Nokia VAT Ruling on Mobile Phone Chargers – Restricts Binding Effect to Punjab and Chandigarh, Allows Separate Arguments for Other States

03-03-2026 (2026) TaxCorp(IDT) 12083 (Service Tax)

SC : Supreme Court Dismisses Appeal in Classification Dispute; Delay of 334 Days in Challenging CESTAT’s ‘Courier Service’ Ruling Proves Fatal for Assessee

03-03-2026 (2026) TaxCorp(IDT) 12086 (Customs)

SC : Supreme Court Clarifies: Encashment of Bank Guarantee by Revenue Not 'Payment of Duty'; Unjust Enrichment Principle Inapplicable to Refund Claims in Such Cases

03-03-2026 (2026) TaxCorp(IDT) 12091 (Customs)

SC : Supreme Court Affirms Retrospective Application of Clarificatory Customs Circular, Restores Duty Drawback to Merchant Exporter for Prior Years

03-03-2026 (2026) TaxCorp(IDT) 12098 (Excise)

SC : Supreme Court Upholds CESTAT Ruling: ‘G Type Tempered Glass Lid’ to be Taxed Under Specific Tariff Heading 7010, Not General Entry 7013

03-03-2026 (2026) TaxCorp(IDT) 12099 (Excise)

SC : Supreme Court Upholds CESTAT Kolkata Order: No Excise Duty on Flue Gas from Coke Manufacturing, Revenue’s Appeal Dismissed for 440-Day Delay

03-03-2026 (2026) TaxCorp(IDT) 12100 (Customs)

SC : Supreme Court Dismisses Revenue’s SLP in Absence of Duty on Rough Diamonds, Leaves Valuation Law Question Open

03-03-2026 (2026) TaxCorp(IDT) 12102 (GST)

HC : Bombay High Court Affirms GSTAT’s Inherent Power to Grant Interim Relief Despite No Explicit Provision in CGST Act

19-01-2026 (2026) TaxCorp(GST) 68532 (HC-GUJARAT)

Sections 112, 107, 74 of Central Goods and Services Tax Act, 2017 - High Court Upholds Appellate Tribunal as Proper Forum for GST Appeals Despite Procedural Delays - The Gujarat High Court’s decision reinforces the principle that writ jurisdiction cannot be invoked merely on account of procedural imperfections in the functioning of statutory appellate bodies, provided the remedy exists and is accessible. Taxpayers must first approach the Appellate Tribunal under Section 112 of the CGST Act, as clarified by the Ministry of Finance’s Notification dated 17.09.2025. Unless there is a demonstrable lack of jurisdiction or breach of fundamental rights, the High Court will not entertain writ petitions…

02-02-2026 (2026) TaxCorp(GST) 68531 (HC-DELHI)

Section 69 of Central Goods and Services Tax Act, 2017 - Delhi High Court Clarifies Passport Renewal Rights for Persons Facing Criminal Proceedings Under GST Law: Judicial Permission Overrides General Restriction - In view of the Supreme Court’s ruling and the specific permissions granted by the trial courts, the Delhi High Court directed that the passport authorities must renew the petitioner’s passport in compliance with the law and the orders of the competent criminal courts. The actionable takeaway is that persons facing criminal proceedings can secure passport renewal if they obtain explicit or even broadly worded permission from the concerned court and comply with any undertakings required…

06-11-2025 (2026) TaxCorp(GST) 68530 (HC-KERALA)

Sections 107, 169 of Central Goods and Services Tax Act, 2017 - Kerala High Court Rejects GST Appeal Filed After Three Years Due to Assessee’s Inaction Despite Proper Service of Notices - In summary, the Kerala High Court held that the assessee’s lack of diligence in monitoring the GST portal and failure to respond to statutory notices precluded any justification for condoning the delay in filing an appeal. The Court’s action-centered guidance is clear: taxpayers must vigilantly monitor the GST portal and ensure prompt responses to all statutory communications. Excuses based on non-receipt of email or SMS alerts will not suffice when notices are duly served per the Act.

28-11-2025 (2026) TaxCorp(GST) 68529 (HC-MADRAS)

Section 29 of Central Goods and Services Tax Act, 2017 - Madras High Court Orders Restoration of GST Registration Cancelled for Nil Returns, Cites Genuine Hardship and Compliance Commitment - The Madras High Court’s decision mandates that GST registration, once cancelled for non-filing of returns owing to genuine hardship, may be restored upon demonstration of bona fide intent to comply with statutory obligations. Taxpayers in similar circumstances must ensure prompt filing of all outstanding returns and discharge of tax liabilities, interest, and penalties to benefit from such relief.

28-11-2025 (2026) TaxCorp(GST) 68528 (HC-GUJARAT)

Section 54 of Central Goods and Services Tax Act, 2017 - Gujarat High Court Confirms Retrospective Redundancy of IGST Refund Restrictions Post-Repeal: Pending Export Refund Cases to Benefit - In view of the above legal position, the Gujarat High Court directed that all writ petitions seeking IGST refunds for export/zero-rated supplies, where the only objection was based on the now-omitted Rules 89(4B) and 96(10), stand allowed. The relief was granted in alignment with the JJ Plastalloy precedent, ensuring that the refund restrictions are deemed never to have existed for all pending and unconcluded matters as of 8-10-2024.

19-01-2026 (2026) TaxCorp(GST) 68527 (HC-AP)

Sections 29, 161 of Central Goods and Services Tax Act, 2017 - Telangana High Court Rules: GST Registration Cancellation Does Not Extinguish Pre-existing Tax Liabilities—Assessee’s Rectification Plea Rejected - The Telangana High Court reaffirmed that cancellation of GST registration does not relieve a taxpayer from liabilities incurred prior to such cancellation. The Court also clarified the limited scope of rectification under Section 161, confining it to apparent errors only, and not extending to substantive review of the assessment. Taxpayers aggrieved by such orders must avail themselves of the appellate remedy rather than seeking rectification beyond permissible limits.

06-11-2025 (2026) TaxCorp(GST) 68526 (HC-KERALA)

Section 16 of Central Goods and Services Tax Act, 2017 - Kerala High Court Rules in Favour of Assessee: Section 16(5) Prevails Over Section 16(4) for Input Tax Credit Claims Filed Before 30-11-2021 - Based on the Kerala High Court’s decision, all assessees who filed their returns for the relevant periods before 30-11-2021 are entitled to claim input tax credit under section 16(5) of the CGST Act, regardless of whether the returns were submitted within the earlier limitation period prescribed under section 16(4). The statutory right conferred by the newly inserted section must be honored, and denial of ITC on the earlier ground of limitation is not sustainable.

14-11-2025 (2026) TaxCorp(GST) 68525 (HC-KARNATAKA)

Section 54 of Central Goods and Services Tax Act, 2017 - Karnataka High Court Rules Fresh GST Refund Applications Retrospectively Valid from Original Filing Date in Light of Repeated Deficiency Memos - The Karnataka High Court’s decision empowers assessees who have faced repeated procedural denials via deficiency memos to seek fresh adjudication of refund claims without the peril of limitation expiry. Taxpayers should promptly file a fresh refund application with comprehensive documentation as directed, and authorities are mandated to dispose of such applications based on their merits, not on technical or repetitive procedural grounds.

22-01-2026 (2026) TaxCorp(GST) 68524 (HC-KARNATAKA)

Section 16 of Central Goods and Services Tax Act, 2017 - High Court Allows ITC Rectification for FY 2019-20 Under Overlapping GST Circulars: Relief for Assessees in Invoice Mismatch Cases - The High Court held that denial of ITC merely on the technical ground that the relevant circulars do not explicitly mention the assessment year in question is not justified when the nature of error remains identical across years. The authorities are bound to apply the rectification mechanism prescribed in both CBIC Circular No. 183/15/2022-GST and Circular No. 193/05/2023-GST for the assessment of FY 2019-20. The matter was remanded to the revenue to undertake necessary rectificatory steps expeditiously.

03-02-2026 (2026) TaxCorp(GST) 68523 (HC-MADRAS)

Sections 169, 75 of Central Goods and Services Tax Act, 2017 - Madras High Court Sets Aside GST Assessment for Lack of Proper Service; Orders Remand Due to Failure to Use Alternative Modes Beyond Portal Upload - The Madras High Court’s decision underscores that while electronic service through the GST portal is legally valid, tax authorities must exercise due diligence by employing alternative statutory modes of service, especially when an assessee fails to respond. This approach ensures that the assessee’s right to be heard and the principles of natural justice are not undermined. The authorities have been directed to conduct a fresh assessment after providing effective notice and opportunity…

19-11-2025 (2026) TaxCorp(GST) 68522 (HC-P&H)

Section 17 of Central Goods and Services Tax Act, 2017 - High Court Declares Negative Blocking of Electronic Credit Ledger under Rule 86A Ultra Vires Where No Available ITC Exists: Relief Granted to Taxpayer for Periodic Restrictions Beyond Actual Credit - It is actionable upon this decision that tax authorities, when invoking Rule 86A to block ITC in the Electronic Credit Ledger, must strictly limit such blocking to the quantum of credit actually present in the ledger at the time the order is passed. Any blocking that results in a negative balance or precludes utilization of future credits is ultra vires the statutory authority conferred by Rule 86A and is liable to be set aside if challenged.…

02-02-2026 (2026) TaxCorp(GST) 68521 (HC-MADRAS)

Section 73 of Central Goods and Services Tax Act, 2017 - Madras High Court Quashes Composite GST Assessment Order Covering Multiple Years: Separate Proceedings Required for Each Financial Year - Based on the legal position affirmed by the Madras High Court, authorities are barred from issuing a consolidated show cause notice and passing a composite assessment order encompassing multiple financial years under Section 73 of the CGST Act or the TNGST Act. Any such consolidated proceedings are without jurisdiction and liable to be quashed. The revenue must initiate and adjudicate proceedings separately for each financial year to comply with statutory requirements and principles of natural justic…

21-01-2026 (2026) TaxCorp(GST) 68520 (HC-DELHI)

Sections 169, 75 of Central Goods and Services Tax Act, 2017 - Delhi High Court Invalidates Ex Parte GST Order Due to Defective Service of Show Cause Notice via Portal Tab Inaccessible to Assessee - In view of the above findings, the Delhi High Court set aside the ex parte order-in-original for being founded on defective service of the show cause notice. The matter has been remanded to the adjudicating authority, who is directed to allow the petitioner to submit a reply and to grant a personal hearing before passing a fresh reasoned order. The authorities are also reminded to ensure that service of any future notices or orders is made in a manner that enables the assessee to have actual knowledge…

28-11-2025 (2026) TaxCorp(GST) 68519 (HC-KERALA)

Sections 107, 148 of Central Goods and Services Tax Act, 2017 - Kerala High Court Quashes Dismissal of GST Appeal Filed Within Extended Window Due to Portal Error; Orders Restoration on Merits - The decision clarifies that appeals filed within a statutorily extended window—such as the one granted by CBIC’s order—cannot be dismissed as time-barred, even if the appellant does not expressly refer to the extension order in the appeal. Any shortfall in mandatory pre-deposit is a rectifiable procedural lapse, necessitating an opportunity for the appellant to cure the defect before outright rejection. Authorities are duty-bound to facilitate the benefit of such extension schemes in the interest of …

09-02-2026 (2026) TaxCorp(GST) 68518 (HC-P&H)

Punjab & Haryana High Court Affirms Export Status for Business Auxiliary Services Rendered to Overseas Entity: Location of Service Receiver Decisive - The High Court, reiterating the law laid down by the Supreme Court in Vodafone India Limited, confirmed that the test for export of services under the Export of Services Rules, 2005, is the location of the service receiver. Since the recipient of the assessee’s services was an overseas group entity and the consideration was received in convertible foreign exchange, the commission earned is not exigible to service tax under Section 65(19)(iv) of the Finance Act, 1994. The Revenue’s appeal was accordingly dismissed, upholding the Tribunal’s order…

12-02-2026 (2026) TaxCorp(GST) 68517 (HC-BOMBAY)

Bombay High Court Orders Immediate Withdrawal of Bank Garnishee Notice for Non-Consideration of Assessee Submissions; Directs Fresh Merits-Based Review - The Bombay High Court has unequivocally directed the withdrawal of the garnishee notice, restored the petitioner’s right to operate its bank account, and mandated a fresh, merits-based consideration of the recovery proceedings following submission of the requested documents. The order is actionable: the petitioner must submit all relevant materials within ten days, and the department is compelled to decide the recovery issue within one month, ensuring all procedural safeguards are observed.

13-02-2026 (2026) TaxCorp(GST) 68516 (HC-MADRAS)

Madras High Court Orders Reconsideration of Input Tax Credit Denial in Light of New GST Provisions; Interim Relief Granted Subject to Compliance - Based on the Court’s directive, the denial of ITC on the ground of belated availment under Section 16(4) cannot be sustained without considering the impact of subsequent amendments (Sections 16(5) and 16(6)). The matter stands remanded for a fresh decision by the respondent, who must adjudicate the petitioner’s entitlement to ITC in accordance with the amended statutory framework, after affording a fair hearing and considering the petitioner’s reply. Interim relief by way of lifting the bank attachment is granted, conditional on compliance with payment…

16-02-2026 (2026) TaxCorp(GST) 68515 (HC-BOMBAY)

Bombay High Court Allows Director Accused in GST Fraud to Travel Abroad, Finds Mere Corporate Penalties Insufficient to Curtail Personal Liberty - Based on the findings, the Bombay High Court allowed the writ petition and set aside the Magistrate’s order. The petitioner was granted permission to travel abroad for specified business and family purposes. This permission was made conditional upon the petitioner furnishing a security deposit, fully disclosing his travel itinerary and passport particulars to the trial Court and investigating officer, and complying with any further directions to ensure his return for trial. The High Court clarified that denial of travel cannot be predicated solely…

19-02-2026 (2026) TaxCorp(GST) 68514 (HC-CALCUTTA)

Calcutta High Court Strikes Down GST Ex-Parte Order Over Non-Service of Notice and Denial of Hearing: Mandates Fresh Adjudication - The Calcutta High Court decisively set aside the impugned ex-parte adjudication order due to procedural irregularities and breach of natural justice, specifically the failure to issue a pre-show cause notice, denial of opportunity to be heard, and improper service of notice. The matter has been remanded for de novo adjudication, with explicit directions to ensure compliance with procedural requirements and the principles of natural justice. Tax authorities must scrupulously adhere to prescribed procedures, and taxpayers should vigilantly assert their rights to notice…

19-02-2026 (2026) TaxCorp(GST) 68513 (HC-MADRAS)

Madras High Court Mandates Upload of GST DRC-07 for Safeguarding Appellate Rights; Upholds Bar on Penalty Challenge Post Payment Under Section 129(5) - In summary, the Madras High Court’s decision underscores the mandatory obligation of GST authorities to upload the summary of the order in FORM GST DRC-07 pursuant to Rule 142(5) of the CGST Rules, as interpreted by the Supreme Court in ASP Traders. This procedural step is indispensable for safeguarding the taxpayer’s right to appeal. Taxpayers who have paid the amounts determined under Section 129(5) are, however, barred from challenging the penalty itself, and must act promptly to preserve their appellate remedies, as delays may not excuse …

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