GST Home

GST Highlights

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.

10-07-2026 Order No. 156/2026 - F.NO. ADM-ADMI/40/2026-AR-PRGSTAT-601

Advisory for token generation for filing appeal before the GST Appellate Tribunal (GSTAT) under Section 112 of the CGST Act 2017

30-06-2026 NOTIFICATION No. F. No. A-50/7/2025-GSTAT-DOR

GST Appellate Tribunal Appeals: Deadline Extended up to 31st July 2026 and within the prescribed three-month or six-month periods from communication or passing of the order, as the case may be, for order thereafter.

25-06-2026 Circular No. 255/01/2026-GST

Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction

12-06-2026 F.No. GSTAT/CHENNAI/ADMN./2026-27

Operationalization of Help Desk for the GSTAT, Chennai Bench

11-06-2026 Public Notice No. 01/2026

Functioning of The Goods and Services Tax Appellate Tribunal, Mumbai Bench

10-06-2026 GSTAT/Pr. Bench Jurisdiction/2026-27/173

Minutes of the meeting - 3rd & 4th meeting of the “Committee for Resolution of Representation received from various Trade / Bar Associations” of Goods and Services Tax Appellate Tribunal (GSTAT)

01-06-2026 Instruction No. 02/2026/ GST-II

Instructions regarding intimation of Show Cause Notices and Demand orders issued by the Proper Officers under Sections 73, 74, 74A or 122 of the Haryana Goods and Services Tax Act, 2017 by post.

27-05-2026 Public Notice No. 01/2026

Functioning of Goods & Services Tax Appellate Tribunal (GSTAT), Andhra Pradesh State Benches located at Vijayawada and Visakhapatnam

27-05-2026 Public Notice No. 01/2026

Functioning of Goods and Services Tax Appellate Tribunal, Bengaluru Bench

23-05-2026 F. No- GSTAT/ Misc. Work /88/2025-26-387

GSTAT, issued a Office Memorandum relating the wearing robes in view of presently prevailing extreme heat conditions

20-05-2026 NOTIFICATION NO. 03/2026 - HSNS CESS

Health Security se National Security Cess (Second Amendment) Rules, 2026.

15-05-2026 CIRCULAR F. No. - EST/02-2026/GSTAT RANCHI BENCH

Dress Code for Authorised Representatives Appearing before the GST Appellate Tribunal

14-05-2026 OFFICE ORDER No. 3/GSTAT/PB/2026 - F.No. GSTAT/Benches/PB/2026/157

Goods & Services Tax Appellate Tribunal - Constitutes Benches and Categorises GST Appeals

14-05-2026 F. No. GSTAT/Pr.Bench/Portal/125/25-26

Extension of Guidelines and Instructions for Scrutiny of Appeals Filed on GSTAT Portal

13-05-2026 NOTIFICATION NO. 2/2026 - UNION TERRITORY TAX

Seeks to amend Notification No. 14/2018-Union territory Tax, vide G.S.R. 1004 (E), dated the 8th October 2018

08-05-2026 CORRIGENDUM No. G.S.R. 339(E)

Corrigendum - Notification No. 01/2026-Central Tax (Rate), dated the 30th April, 2026

08-05-2026 CORRIGENDUM No. S.O. 2349(E)

Corrigendum – Vide Notification No. S.O. 2286 (E) dated the 7th May, 2026.

07-05-2026 NOTIFICATION NO. 18/2024 – CENTRAL TAX

Central Government constituted Principal Bench of the Appellate Tribunal, New Delhi

06-05-2026 CORRIGENDUM No. G.S.R. 337(E)

Corrigendum - Notification No. 01/2026-Integrated Tax (Rate), dated the 30th April, 2026

06-05-2026 CORRIGENDUM No. G.S.R. 341(E)

Corrigendum - Notification No. 01/2026-Union Territory Tax (Rate), dated the 30th April, 2026

30-04-2026 NOTIFICATION NO. 01/2026-UNION TERRITORY TAX (RATE)

Seeks to amend Notification No 9/2025 - Union Territory tax (Rate) to align them with changes made vide Finance Act, 2026

30-04-2026 NOTIFICATION No. 01/2026-Central Tax (Rate)

Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

30-04-2026 NOTIFICATION NO. 01/2026-Integrated Tax (Rate)

Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026

21-04-2026 NOTIFICATION No. 01/2026 – Central Tax

Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026. - 01/2026-Central Tax - Central GST (CGST)

06-04-2026 GSTAT - PUBLIC NOTICE No. 01/2026

Functioning of Goods and Services Tax Appellate Tribunal(GSTAT), Agra Bench

01-04-2026 F. No. GSTAT/Chennai/Misc/01/2026

Functioning of Goods and Services Tax Appellate Tribunal, Chennai Bench

30-03-2026 NOTIFICATION No. F. No. S-31011/96/2025-ST-I-DoR- G.S.R. 225(E)

Goods and Services Tax Settlement of Funds Rules, 2026

30-03-2026 GSTAT/Pr.Bench -Order No. 01/GSTAT/PB/2026

Reconstitution of Division Benches of the Principal Bench, GSTAT under Section 109 of the CGST Act, 2017

23-03-2026 GSTAT/Pr.Bench - Office Order No.- 01/2026

Designation of Judicial Members of GSTAT as Vice Presidents of State Benches under Section 109(7) of the CGST Act, 2017

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.

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

15-07-2026 (2026) TaxCorp(IDT) 12080 (Customs)

SC : Supreme Court Upholds CESTAT’s Classification of ‘Platinum Sponge’ as ‘Unwrought Platinum’, Declares Revenue’s Appeal Time-Barred

15-07-2026 (2026) TaxCorp(IDT) 12121 (Customs)

HC : Kerala High Court Asserts Cableship’s ‘Foreign Going Vessel’ Status Despite Extended Port Stay: Exemption for Spares and Consumables Upheld Under Section 87

15-07-2026 (2026) TaxCorp(IDT) 12124 (Excise)

HC : Himachal Pradesh High Court Quashes Rejection of Sabka Vishwas Amnesty for Hotelier, Orders Acceptance of Delayed Payment Citing COVID-19 Hardship

15-07-2026 (2026) TaxCorp(IDT) 12125 (VAT)

HC : Telangana High Court Rules in Favour of Contractor: Refund of Excess Tax Paid Cannot Be Denied for Technical Lapse in Filing Requirements

15-07-2026 (2026) TaxCorp(IDT) 12129 (Excise)

CESTAT : Refund of Excise Duty on Discounts via Credit Notes Denied to Manufacturer: CESTAT Allahabad Affirms Bar of Unjust Enrichment

15-07-2026 (2026) TaxCorp(IDT) 12130 (Excise)

CESTAT : CESTAT Delhi Grants Cash Refund of CENVAT Credit on CVD and SAD Paid Post-GST Implementation: Refund Allowed Under Section 142(3) of CGST Act

15-07-2026 (2026) TaxCorp(IDT) 12132 (Excise)

CESTAT : CESTAT Chandigarh Holds Proportionate CENVAT Credit Reversal Sufficient for Non-Aerated Drinks; Quashes Rs. 1.79 Crore Demand on Pepsico-India

15-07-2026 (2026) TaxCorp(IDT) 12251 (VAT)

HC : Kerala High Court Affirms VAT Exemption for Khadi Board-Recognized Earthen Roofing Tiles as ‘Pottery’ under Entry 55 of KVAT Act

15-07-2026 (2026) TaxCorp(IDT) 12312 (Excise)

HC : Mere Processing Without Flavours Does Not Convert Tobacco Into "Chewing Tobacco"—Order of Re-Classification as "Unmanufactured Tobacco" Upheld

15-07-2026 (2026) TaxCorp(IDT) 12343 (VAT)

HC : Karnataka High Court Rules No VAT on Landowner’s Share in Joint Development Agreements: Value of Land Excluded from Taxable Turnover under KVAT Act

15-07-2026 (2026) TaxCorp(IDT) 12476 (GST)

HC : Delhi High Court Upholds Seven-Day Prior Notice Requirement Before Coercive Action in GST Circular Trading Probe: DGGI/CGST Petitions Rejected

15-07-2026 (2026) TaxCorp(IDT) 12567 (GST)

HC : Karnataka High Court Upholds DGGI Criminal Proceedings Against Scrap Dealer for Alleged Rs. 21.11 Crore Fake ITC Availment; Validates Transfer of Investigation from State to Central GST Authoriti…

15-07-2026 (2026) TaxCorp(IDT) 12568 (GST)

HC : Madras High Court Orders Reconsideration of ITC Denial Due to GSTR-2A Mismatch and Subsequent Registration of Business Premises for AY 2017-18

15-07-2026 (2026) TaxCorp(IDT) 12569 (GST)

HC : Madras High Court Invalidates Assessment Order Denying ITC Solely on Supplier’s Later Non-Existence; Mandates Fresh Consideration of Assessee’s Evidence

15-07-2026 (2026) TaxCorp(IDT) 12570 (GST)

SC : Anticipatory Bail Denied to Accountant in Mega Fake ITC Scam: Mumbai Sessions Court Finds Prima Facie Active Involvement Beyond Routine Duties

15-07-2026 (2026) TaxCorp(IDT) 12571 (GST)

HC : Madras High Court Quashes GST Assessment Initiated Posthumously, Permits Fresh Proceedings Against Legal Heirs

13-07-2026 (2026) TaxCorp(IDT) 12479 (GST)

HC : Bombay High Court Reinstates Right to Manual Appeal Filing Under GST Where Electronic Upload of DRC-07 Not Possible

13-07-2026 (2026) TaxCorp(IDT) 12480 (GST)

HC : Orissa High Court Sets Aside GST Order for Ignoring Assessee's Reply and Denying Personal Hearing in Mining Royalty Case

13-07-2026 (2026) TaxCorp(IDT) 12481 (GST)

HC : Polypropylene Leno Bags Deemed 'Plastic Bags' Under HSN 3923: Calcutta HC Upholds 18% GST Rate, Rejects Textile Classification

13-07-2026 (2026) TaxCorp(IDT) 12489 (GST)

ITAT : Andhra Pradesh High Court Quashes Unsigned GST Assessment Orders: Absence of Assessing Officer’s Signature Ruled as Jurisdictional Defect, Orders Fresh Adjudication

13-07-2026 (2026) TaxCorp(IDT) 12490 (GST)

SC : Supreme Court Upholds High Court Ruling: No Negative Blocking of GST Credit Ledger Without Available Balance; Recovery Measures Must Follow Statute

13-07-2026 (2026) TaxCorp(IDT) 12491 (GST)

HC : Madras High Court Validates GST Demand Using Extended Limitation Under Section 74 Due to Discrepancy in Seigniorage Fee and Outward Supply Value

13-07-2026 (2026) TaxCorp(IDT) 12492 (GST)

HC : Madras High Court Invalidates GST Notifications Expanding Tax on Unregistered Pulse Brands Beyond Council Recommendations

13-07-2026 (2026) TaxCorp(IDT) 12493 (GST)

HC : Punjab & Haryana HC Holds Negative Blocking of ITC Beyond Ledger Balance Unlawful Under Rule 86A; Restricts Revenue to Available Credit Only

13-07-2026 (2026) TaxCorp(IDT) 12494 (GST)

HC : Calcutta High Court Permits Assessee’s Response to Section 74 SCN on ITC Reversal For Exempt Supply, Notes Revenue’s Inconsistent Stand Despite Prior Adjudication

13-07-2026 (2026) TaxCorp(IDT) 12495 (GST)

HC : Delhi High Court Mandates Reimbursement of GST on Frozen Meat Supplied to Army—Exemption Denied by Binding Advance Rulings

13-07-2026 (2026) TaxCorp(IDT) 12496 (GST)

HC : Calcutta High Court Declines Writ on GST Adjudication Beyond Show Cause; Directs Assessee to GSTAT Appeal with Extended Timelines and Reduced Pre-deposit

13-07-2026 (2026) TaxCorp(IDT) 12497 (GST)

HC : Calcutta High Court Rules 200% GST Penalty Disproportionate for Minor E-Way Bill Expiry Lapse; Orders Token Fine and Refund

13-07-2026 (2026) TaxCorp(IDT) 12519 (GST)

AAR : Corporate Food Delivery by Facilitators to Attract 18% GST as Composite Supply, Not Restaurant Service

13-07-2026 (2026) TaxCorp(IDT) 12520 (GST)

AAR : Gujarat AAR Permits ITC on Concrete Tower Construction for VCV Lines: Plant and Machinery Exception Upheld for Polycab India Ltd.

08-06-2026 (2026) TaxCorp(GST) 70108 (HC-KERALA)

Kerala High Court Overrules Denial of Input Tax Credit on Delayed Returns, Upholds Extended Time Limit under Section 16(5) - Based on the Kerala High Court’s decision, denial of input tax credit solely on the ground of delayed return filing is unsustainable if the returns were filed before the extended cut-off date of 30.11.2021 as per Section 16(5) of the CGST Act. The authorities must reconsider ITC claims in such cases and allow credit where all other conditions are met. However, if necessary supporting documents are not furnished, denial on that ground remains valid.

15-06-2026 (2026) TaxCorp(GST) 70107 (HC-KARNATAKA)

Karnataka High Court Declines Writ Against GST Registration Cancellation, Directs Petitioner to Statutory Appellate Remedy Under Section 107 - On the basis of the present decision, it is clear that a writ petition challenging the cancellation of GST registration is not maintainable when an appellate remedy under Section 107 of the CGST Act is available. Aggrieved parties must first exhaust the statutory appeal process before approaching the High Court, even if they allege procedural lapses such as non-consideration of representations or lack of personal hearing.

23-06-2026 (2026) TaxCorp(GST) 70106 (HC-AP)

Telangana High Court: Taxpayer Permitted to File Delayed Statutory Appeal with Pre-Deposit; Coercive Recovery Stayed Temporarily - This decision establishes that taxpayers who miss the statutory deadline for appeal against a tax demand can still seek redress by filing an appeal with an application for condonation of delay, provided the requisite pre-deposit is made. The court’s interim protection against coercive recovery actions ensures that the taxpayer’s right to appeal is not rendered illusory by premature enforcement of the demand.

25-06-2026 (2026) TaxCorp(GST) 70105 (HC-AP)

Telangana High Court Restores GST Registration: Cancellation Quashed Due to Show Cause Notice Deficiency and Violation of Natural Justice - In light of the findings, the Telangana High Court set aside the cancellation order, restoring the petitioner’s GST registration. The Revenue authorities were granted the liberty to initiate fresh proceedings for cancellation, provided that such action is supported by a notice distinctly specifying the proposed grounds and is accompanied by relevant supporting documents, in full compliance with the principles of natural justice.

03-07-2026 (2026) TaxCorp(GST) 70104 (HC-P&H)

High Court Upholds Validity of Customs Show-Cause Notice on Areca Nuts Imports Due to Proven Discrepancies in Certificates of Origin - On the facts and legal principles applied, the High Court concluded that the customs show-cause notice was supported by valid jurisdictional facts—specifically, the clear documentary discrepancies in the certificates of origin. Accordingly, judicial interference was unwarranted, and the petitioners must submit their explanations before the customs adjudicating authority, which is the appropriate forum for such factual determinations.

07-07-2026 (2026) TaxCorp(GST) 70103 (HC-P&H)

Punjab & Haryana High Court Nullifies AI-Generated Show Cause Notice for Lack of Independent Judicial Scrutiny - The High Court allowed the writ petition, setting aside the impugned show cause notice and related proceedings. The decision underlines that statutory notices must be preceded by genuine application of mind by the designated officer, and reliance solely on AI-generated content is legally untenable in the absence of statutory sanction. Authorities may, however, restart proceedings, provided they comply with this fundamental requirement.

17-07-2026 (2026) TaxCorp(GST) 70102 (GSTAT-New Delhi (Principal Bench))

Delhi GST Appellate Tribunal Rules: Profiteering Liability Arises Until Actual Grant of Occupancy Certificate; Refunds with Interest to Identified Homebuyers Upheld, No Retrospective Penalty - This decision affirms that, for anti-profiteering purposes under Section 171 of the CGST Act, the relevant period for computing the obligation to pass on ITC benefits in a real estate project extends up to the date of actual issuance of the Occupancy Certificate, and not the date of mere application. The Tribunal’s endorsement of a fact-based, certified-value methodology for quantifying benefit, and its emphasis on direct restitution to identifiable homebuyers, provides clear, actionable guidance for the…

15-07-2026 (2026) TaxCorp(GST) 70101 (HC-UTTARAKHAND)

Uttarakhand High Court Quashes Major Penalty for Minor E-Way Bill Typo; Orders Refund with Nominal Penalty for Human Error - On a careful appraisal of the facts and applicable law, the Uttarakhand High Court held that mere typographical errors in e-way bills, where there is no intent to evade tax and the nature of goods is otherwise correctly declared, should not attract the stringent penalty provisions under Section 129 of the CGST Act. Such cases must instead be dealt with in accordance with clause 5 of the CBIC Circular dated 14th September, 2018, by levying only a nominal penalty. Tax authorities are required to distinguish between deliberate contraventions and inadvertent human errors before…

14-07-2026 (2026) TaxCorp(GST) 70100 (HC-P&H)

Punjab & Haryana High Court Nullifies Penalty Due to Absence of Show Cause Notice and Violation of Natural Justice Principles - In light of the aforementioned analysis, the High Court concluded that the penalty imposed on the petitioner was unsustainable in law, as it was passed without compliance with the statutory requirement of issuing a show cause notice and affording an opportunity of hearing. The writ petition was accordingly allowed, and the penalty order was set aside on account of the breach of statutory and natural justice requirements.

13-07-2026 (2026) TaxCorp(GST) 70099 (HC-P&H)

Punjab and Haryana High Court Bars Double Tax Demand on Identical Supplier Transactions in GST Credit Cases - The Punjab and Haryana High Court has conclusively held that parallel show cause notices resulting in duplicated tax demands for the same supplier transactions are legally impermissible under GST law. Authorities must ensure that proceedings are not initiated twice for the same cause of action, and any orders passed in contravention of this principle will be set aside to that extent. Taxpayers faced with such duplicate demands should promptly seek judicial redressal.

13-07-2026 (2026) TaxCorp(GST) 70098 (HC-P&H)

Punjab & Haryana High Court Quashes Vague GST Cancellation Notice for Lack of Specific Allegations and Denial of Fair Hearing - The decision reaffirms that authorities must exercise statutory powers strictly in accordance with legal requirements and procedural fairness. Any show-cause notice for cancellation of GST registration must explicitly enumerate the factual and legal basis for the proposed action. Issuing vague, non-descriptive notices is impermissible and renders the proceedings liable to be struck down. Going forward, authorities should ensure that all relevant particulars and evidence are included in such notices to withstand judicial scrutiny and afford the assessee a proper opportunity…

09-07-2026 (2026) TaxCorp(GST) 70097 (HC-P&H)

GST Adjudication Order Quashed by Punjab & Haryana High Court Due to Procedural Lapse: Improper Service of Notice and Denial of Personal Hearing Violates Natural Justice - The Punjab & Haryana High Court’s decision underscores the necessity for strict compliance with statutory and procedural requirements in GST adjudication. The judgment confirms that any lapse in serving notices or affording a personal hearing amounts to a gross violation of the principles of natural justice and renders the adjudication order unsustainable in law. Tax authorities must ensure proper service of notices and grant a meaningful opportunity for the assessee to present their case, failing which the entire proceeding…

16-06-2026 (2026) TaxCorp(GST) 70096 (HC-KARNATAKA)

Section 29 of Central Goods and Services Tax Act, 2017 - Karnataka High Court Quashes GST Registration Cancellation: Defective Show Cause Notice Fails Legal Scrutiny, Orders Fresh Proceedings - The decision underscores the necessity for tax authorities to strictly comply with the procedural safeguards enshrined in Rule 22 of the CGST Rules, 2017. Any action to cancel GST registration must be preceded by a show cause notice that clearly sets out the factual basis and grounds for such action, enabling the assessee to respond effectively. Orders passed without consideration of the assessee’s reply, or based on defective notices, are liable to be quashed. Tax authorities must ensure application …

25-06-2026 (2026) TaxCorp(GST) 70095 (HC-MADRAS)

Madras High Court Rules Substantial Compliance Satisfies Waiver of Interest and Penalty Where Full Tax Paid Under Wrong GST Head - The Madras High Court’s decision mandates that, in cases where the substantive requirement of timely and full payment of tax has been met, minor procedural errors such as misallocation under GST heads should not preclude the assessee from seeking waiver of interest and penalty. The authorities are required to reconsider such applications, provided the error is bona fide and rectifiable, and to afford a reasonable opportunity for compliance. Assessees should ensure that, where such procedural lapses occur, prompt steps are taken to correct the allocation and communicate…

06-07-2026 (2026) TaxCorp(GST) 70094 (HC-MP)

Madhya Pradesh High Court Upholds Bar on Writ Petitions Where GST Tribunal Remedy Exists, Dismisses Challenge to Penalty Proceedings - Based on the facts and legal provisions discussed, the Madhya Pradesh High Court concluded that the existence of an effective and specialized appellate remedy before the GST Tribunal precludes the maintainability of a writ petition challenging penalty proceedings or appellate orders under the GST regime. The petitioner was directed to avail the statutory remedy without the High Court adjudicating on the merits of the underlying dispute.

10-07-2026 (2026) TaxCorp(GST) 70093 (HC-RAJASTHAN)

Rajasthan High Court Directs Petitioner to Exhaust Statutory Appellate Remedy Before Entertaining GST Demand Challenge - The Rajasthan High Court, following established legal precedent and the statutory scheme, declined to entertain the writ petition on merits and directed the petitioner to avail the statutory appellate remedy under Section 107 of the CGST Act. The writ petition was accordingly disposed of, with express liberty to file an appeal before the Appellate Authority, and with all contentions kept open for adjudication. The petitioner is further protected from limitation issues, provided the statutory appeal is lodged promptly within the stipulated four-week period.

13-07-2026 (2026) TaxCorp(GST) 70092 (SC)

Supreme Court Declines to Interfere in Assessment Proceedings, Directs Petitioners to Exhaust Statutory Remedies Before Appellate Authority - In summary, the Supreme Court's order in the instant case reinforces the principle that writ jurisdiction should be sparingly exercised in tax matters and only after exhaustion of statutory remedies, unless exceptional circumstances are present. The petitioners have been granted liberty to contest the assessment orders and to raise all available contentions before the relevant appellate authority as per the applicable law. Accordingly, taxpayers should be mindful to pursue statutory appeals in the first instance and reserve writ petitions for situations…

14-07-2026 (2026) TaxCorp(GST) 70091 (HC-UTTARAKHAND)

Uttarakhand High Court Upholds Right to Challenge Quantified Tax Liability Prior to Revocation of Cancelled GST Registration - The Uttarakhand High Court’s decision underscores the right of a taxpayer to contest quantified tax liabilities before the cancellation of GST registration becomes final and irrevocable. The actionable takeaway is that an assessee must first exhaust all available statutory remedies to dispute the quantified tax demand before seeking revocation of cancelled GST registration. The order thus balances the interests of revenue and the taxpayer by preserving the right to due process and ensuring compliance with statutory requirements.

15-07-2026 (2026) TaxCorp(GST) 70090 (HC-DELHI)

Delhi High Court Upholds Statutory Appeal Requirement in GST Dispute: No Natural Justice Violation Where Adjudication Order Considers Petitioner’s Reply - The Delhi High Court dismissed the writ petition for lack of any exceptional ground justifying a bypass of the statutory appellate mechanism under the GST regime. The Court clarified that alleged inadequacies in the adjudicating authority’s appreciation of the petitioner’s reply do not constitute a violation of natural justice when the petitioner has been granted full opportunity to present its case. As such, aggrieved parties must ordinarily pursue the statutory appeal before seeking writ remedies unless a clear jurisdictional or procedural…

15-07-2026 (2026) TaxCorp(GST) 70089 (HC-ORISSA)

Orissa High Court Quashes GST Appellate Order over Misclassification of Interest as Tax in Demand Summary, Orders Re-adjudication - The Orissa High Court’s decision underscores that procedural technicalities, such as erroneous classification in GST forms, cannot override substantive statutory rights. The Court’s actionable direction is the remittance of the appeal to the appellate authority for a fresh decision on merits, ensuring that the petitioner is not unjustly burdened with pre-deposit requirements on amounts not constituting disputed tax. Litigants and authorities must ensure precise classification in GST demand summaries to safeguard appellate rights.

Dated

News & Views

7/13/2026

Article - Critical Examination of General Penalty under Section 125 vs. Late Fee under Section 47 for GST Return Defaults

7/13/2026

Madras High Court Holds Section 74 GST Notice Needs Prima Facie Appearance of Fraud, Not Prior Proof; But Material Basis Remains Mandatory

7/9/2026

GST Treatment of Global Procurement Centres: What the Dow Chemical GSTAT Decision Means for MNCs

7/9/2026

Consolidated GST Notices Across Financial Years: What the Gauhati High Court Has Clarified

7/9/2026

Retrospective GST Cancellation of Supplier Is Not Enough to Reject Recipient’s ITC: Madras High Court Reiterates Need to Verify Actual Supplies