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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.

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

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.

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

28-01-2026 ADVISORY NO. 01 /2026 – HSNS CESS REGISTRATION AND PAYMENT PROCEDURE

HSNS Cess - Login procedure and Filing Application for New Registration and Payment in the CBIC Taxpayer’s portal

20-01-2026 GSTAT/Pr.Bench/Portal/125/25-26/2711-15

Lenient Scrutiny Guidelines for GSTAT Appeals During Initial Filing Phase Under Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

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

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

08-05-2026 (2025) TaxCorp(IDT) 10231 (Service Tax)

CESTAT : CESTAT Chennai Rules Against Misclassification of Service Tax for Inland Container Depot's Transportation Services

08-05-2026 (2026) TaxCorp(IDT) 12376 (GST)

HC : Karnataka High Court Partially Upholds Revenue’s Appeal: Involuntary ITC Reversal During GST Inspection Not Conclusive, Proceedings Restored Under Sections 73/74

08-05-2026 (2026) TaxCorp(IDT) 12377 (GST)

HC : Telangana High Court Upholds Dismissal of Writ Petition Against Show Cause Notice for GST Registration Cancellation, Emphasizes No Judicial Interference Prior to Adjudication

08-05-2026 (2026) TaxCorp(IDT) 12378 (GST)

HC : Bombay High Court Quashes Retrospective GST Cancellation for Want of Reasoned Order in J. N. Lighting India LLP Case

08-05-2026 (2026) TaxCorp(IDT) 12379 (GST)

HC : Patna High Court Upholds GST Demand Under Section 74 for Assessee Who Voluntarily Paid Tax But Omitted Full Interest and Penalty—Non-Response to Show Cause Notice Bars Fresh Claims

08-05-2026 (2026) TaxCorp(IDT) 12380 (GST)

HC : Calcutta High Court Upholds Statutory Appeal Route in Alleged GST Evasion; Dismisses Writ for Rs. 1.90 Crore ITC Case Due to Lack of Exceptional Circumstances

08-05-2026 (2026) TaxCorp(IDT) 12381 (GST)

HC : Punjab & Haryana High Court Quashes Retrospective GST Registration Cancellation Lacking Proper Notice and Reasons

08-05-2026 (2026) TaxCorp(IDT) 12382 (GST)

HC : Gauhati High Court Quashes Show Cause Notice Issued Under Section 73 Post-Audit Closure Under Section 65: Re-Audit on Same Issues Not Permissible Once Liabilities Are Settled

08-05-2026 (2026) TaxCorp(IDT) 12383 (GST)

HC : Bombay High Court Rules No GST on Corporate Guarantees Extended Without Consideration to Subsidiaries

08-05-2026 (2026) TaxCorp(IDT) 12384 (GST)

AAR : Goa AAR Clarifies GST Treatment for Bakery Outlets: Sale of Pre-Manufactured Items Constitutes Supply of Goods, In-Store Preparation of Pizzas Amounts to Restaurant Service

05-05-2026 (2026) TaxCorp(IDT) 12344 (GST)

HC : Kerala High Court Quashes Unilateral Blocking of Input Tax Credit Ledger Under Rule 86A Without Proper Enquiry or Satisfaction

05-05-2026 (2026) TaxCorp(IDT) 12345 (GST)

HC : Bombay High Court Sets Aside GST Demand of ₹16.90 Crore on University of Mumbai, Holds Affiliation Fees Not Liable to GST as “Supply” Under CGST/MGST

05-05-2026 (2026) TaxCorp(IDT) 12346 (GST)

HC : Bombay High Court: Appellate Order Invalid for Denying TRAN-1 Credit Based on MVAT System Mismatch, Limits Jurisdiction to Transitional Credit Provisions

05-05-2026 (2026) TaxCorp(IDT) 12362 (GST)

AAR : Gujarat AAR Declares GST at 18% on Academic Coaching for School Students; Clarifies Such Coaching is Not Exempt “Education Service”

05-05-2026 (2026) TaxCorp(IDT) 12363 (GST)

HC : Bombay High Court Rules Settlement Damages from Arbitral Award Not Taxable as "Supply" under GST Law

05-05-2026 (2026) TaxCorp(IDT) 12364 (GST)

HC : Bombay High Court Nullifies Rs. 363 Crore GST Demand: Proceedings Against Non-Existent Amalgamated Entity Ruled Void

05-05-2026 (2026) TaxCorp(IDT) 12365 (GST)

HC : Gujarat High Court Upholds Denial of ITC for Supplier’s Tax Default, Affirms Validity of Section 16(2)(c) of CGST Act Despite Purchaser’s Good Faith

05-05-2026 (2026) TaxCorp(IDT) 12366 (GST)

GSTAT : GSTAT Delhi Orders Fresh DGAP Probe into LDA’s ITC Reversal on Unsold Units Amid Profiteering Allegations

05-05-2026 (2026) TaxCorp(IDT) 12367 (GST)

HC : Bombay High Court Restores GST Registration Despite Delay, Asserting Substantive Right to Business Prevails Over Procedural Limitation

05-05-2026 (2026) TaxCorp(IDT) 12368 (GST)

HC : Punjab & Haryana High Court Nullifies ₹4.03 Crore GST Penalty for Breach of Natural Justice and Statutory Mandate: No Prior Notice Issued

01-05-2026 (2026) TaxCorp(IDT) 12347 (GST)

HC : Himachal Pradesh High Court Rules State Cannot Enforce Pre-IBC GST Dues Post-Resolution Plan Approval; Orders Immediate Unblocking of Rs. 4.27 Crore ITC

01-05-2026 (2026) TaxCorp(IDT) 12348 (GST)

HC : Delhi High Court Quashes State GST Proceedings Due to Overlap with Prior CGST Notice; Orders Adjudication Sequence Under Section 6

01-05-2026 (2026) TaxCorp(IDT) 12349 (GST)

HC : Andhra Pradesh High Court Quashes GST Demand on Affiliation and NOC Fees: Statutory Functions of Public Universities Held Not Taxable Services

01-05-2026 (2026) TaxCorp(IDT) 12350 (GST)

HC : Delhi High Court Affirms Writ Jurisdiction Limited to Inherent Lack of Jurisdiction; Upholds Adjudication Process in Exporter’s GST Refund Dispute

01-05-2026 (2026) TaxCorp(IDT) 12351 (GST)

HC : Jharkhand High Court Refuses Tata Steel’s Writ Petition Against Section 74 Order, Reinforces Need to Exhaust Statutory Remedies in GST Disputes

01-05-2026 (2026) TaxCorp(IDT) 12352 (GST)

GSTAT : GSTAT Delhi Affirms Profiteering by AMB Cinemas: Anti-Profiteering Mandate under GST Prevails over State Price Controls

01-05-2026 (2026) TaxCorp(IDT) 12353 (GST)

GSTAT : GSTAT Delhi Mandates Refund of Profiteered Amount Including GST in Shukhobrishti Project, Rejects Developer’s Defence of Development Agreement Pricing

01-05-2026 (2026) TaxCorp(IDT) 12354 (GST)

HC : Jharkhand High Court Declines Writ on Delayed Adjudication, Directs Assessee to Exhaust Appellate Remedy Despite 5-Year Lag and Pre-Deposit Concerns

01-05-2026 (2026) TaxCorp(IDT) 12355 (GST)

HC : Andhra Pradesh High Court Clarifies: Mere Cash Deposit in GST Ledger Not Equivalent to Tax Payment—Appropriation to Government Exchequer Essential

01-05-2026 (2026) TaxCorp(IDT) 12356 (GST)

HC : Calcutta High Court Quashes GST Registration Cancellation for Non-Filing of Returns, Orders Restoration Subject to Compliance

29-04-2026 (2026) TaxCorp(GST) 69297 (HC-GAUHATI)

Gauhati High Court Rules Statutory Regulatory Commission’s Quasi-Judicial Functions Not Liable to GST or Service Tax; All Tax Demands Set Aside - In light of the above analysis, the Gauhati High Court unequivocally held that the statutory regulatory and quasi-judicial functions of the petitioner electricity regulatory commission do not constitute taxable supply of services under the CGST Act or the erstwhile service tax regime. The fees collected in the discharge of such functions are not liable to GST or service tax, and all impugned tax proceedings were set aside. This decision provides a clear operational shield for statutory regulatory commissions against similar tax demands.

07-05-2026 (2026) TaxCorp(GST) 69296 (HC-GAUHATI)

High Court Directs Petitioner to Seek Provisional Release of Seized Electronic Devices Under Section 67(6) CGST Act: Application to Be Filed Before Investigating Authority - In summary, the Gauhati High Court disposed of the writ petition with a clear directive: the petitioner must first file an application for the provisional release of the seized goods before the Investigating Officer under Section 67(6) of the CGST Act. The statutory framework must be followed, and only after exhausting this remedy can the petitioner consider further legal recourse if aggrieved by the decision of the Investigating Officer. The Court expressly declined to adjudicate on the merits regarding the release of the…

07-05-2026 (2026) TaxCorp(GST) 69295 (GSTAT-New Delhi (Principal Bench))

GST Tribunal Affirms Liability for Non-Passing of Full Input Tax Credit Benefit in Real Estate; Restitution to Buyers Must Include GST and Interest; Penalty Upheld for Post-2020 Period - In light of the Tribunal’s findings, the Respondent is required to pass on the balance ITC benefit—amounting to ₹71,37,747 exclusive of GST—to the eligible homebuyers, along with the applicable GST at 12% and interest at 18% per annum from the respective dates of excess collection until refund. Penalty under Section 171(3A) is also attracted for the period post-01.01.2020. The decision underscores the mandatory nature of Section 171’s anti-profiteering provisions and the requirement to substantiate compliance…

06-05-2026 (2026) TaxCorp(GST) 69294 (HC-MP)

High Court Upholds Statutory Appeal Rights: Allows Manual GST Appeal Filing When Portal Fails - In summary, the High Court refused to entertain the writ petition on the merits, given the alternative statutory remedy available. The actionable takeaway is that taxpayers facing genuine technical impediments in electronic filing of GST appeals must promptly approach the Commissioner with a representation for manual filing and an application for condonation of delay. Writ jurisdiction is unlikely to be invoked where such statutory mechanisms exist and are accessible.

06-05-2026 (2026) TaxCorp(GST) 69293 (HC-JHARKHAND)

Jharkhand High Court Quashes ITC Denial and Garnishee Order: Mandates Fresh Adjudication in Light of Retrospective Changes to Section 16 and CBIC Clarification - The Jharkhand High Court’s decision underscores the imperative for tax authorities to factor in subsequent statutory amendments and official clarifications before finalizing adverse orders. Where the legal landscape has shifted retrospectively, as with the insertion of Section 16(5) and the issuance of the CBIC Circular, prior orders rendered without considering these changes cannot be sustained. The actionable takeaway is that affected taxpayers should proactively seek reconsideration of orders denying ITC if such orders were passed…

06-05-2026 (2026) TaxCorp(GST) 69292 (GSTAT-New Delhi (Principal Bench))

Section 171 of the Central Goods and Services Tax Act, 2017 - GSTAT Orders Complete Re-investigation in Anti-Profiteering Case Due to DGAP’s Failure to Consider Market Evidence and Input Cost Increases - The Tribunal’s order underscores that anti-profiteering proceedings under section 171 CGST Act cannot ignore credible evidence relating to market dynamics and cost structures. Any presumption of profiteering must be open to rebuttal through cogent documentation and argumentation. Investigating authorities must meticulously consider all relevant materials and provide clear reasons for accepting or rejecting the same. Failure to do so will render the investigation and its findings unsustainable,…

03-04-2026 (2026) TaxCorp(GST) 69291 (HC-AP)

Sections 107, 168A of Central Goods and Services Tax Act, 2017 - High Court Quashes Dismissal of GST Appeal on Limitation; Clarifies Notification 53/2023 Applies to All Appeals, Regardless of Tax Involvement - The High Court has unequivocally clarified that the benefit of the extended limitation period for filing GST appeals under Notification 53/2023 is available for all appeals, irrespective of whether the dispute pertains to tax, penalty, or interest. The appellate authority’s interpretation imposing a restriction not found in the notification was found to be legally untenable and was consequently quashed. The assessee’s appeal stands revived and must now be adjudicated on its merits, following…

02-04-2026 (2026) TaxCorp(GST) 69290 (HC-GUJARAT)

Sections 74, 75 of Central Goods and Services Tax Act, 2017 - Gujarat High Court Quashes GST Demand Order for Failure to Grant Statutory Personal Hearings Despite Negative Response in DRC-06 - The Gujarat High Court set aside the impugned demand order for violation of natural justice, holding that the absence of personal hearings—despite the selection of 'NO' in DRC-06—constituted a fatal procedural irregularity. The matter was remanded for de novo adjudication, with a direction to grant the assessee the statutorily required opportunities for personal hearing under Section 75(4) before passing any further order.

10-04-2026 (2026) TaxCorp(GST) 69289 (HC-KERALA)

Section 16 of Central Goods and Services Tax Act, 2017 - Kerala High Court Upholds ITC Claim Beyond Section 16(4) Limitation in Light of Non-Obstante Clause of Section 16(5) for Returns Filed During Pandemic Period - The Kerala High Court decisively held that where a taxpayer files the relevant return within the extended deadline permitted under Section 16(5) of the CGST/SGST Act, the limitation period in Section 16(4) ceases to be applicable due to the overriding effect of the non obstante clause in Section 16(5). Tax authorities are thus bound to process and allow ITC claims made within such extended timelines, provided all other conditions are met.

15-04-2026 (2026) TaxCorp(GST) 69288 (HC-PATNA)

Section 75 of Central Goods and Services Tax Act, 2017 - Patna High Court Quashes GST Ex-Parte Demand Order for FY 2018-19: Reaffirms Right to Personal Hearing and Due Process - The Patna High Court’s decision underscores that GST demand orders cannot be sustained if passed ex-parte and without due adherence to the principles of natural justice. The authorities are duty-bound, under Section 75 of the CGST/BGST Acts, to provide the assessee with a meaningful opportunity to be heard before finalizing any tax demand. Taxpayers facing similar circumstances should proactively assert their right to a personal hearing and ensure participation in proceedings to avoid adverse ex-parte orders.

15-04-2026 (2026) TaxCorp(GST) 69287 (HC-PATNA)

Patna High Court Nullifies GST Assessment Order Due to Denial of Statutory Personal Hearing Despite Written Request - This decision reinforces the binding nature of the statutory right to a personal hearing under Section 75(4) of the CGST Act, 2017. Tax authorities must scrupulously follow the procedural framework laid down in the Act, especially when a written request for a hearing is made. Taxpayers should ensure that their right to a hearing is explicitly asserted in writing during assessment proceedings. Non-compliance by authorities can render the assessment order invalid and subject to judicial review.

22-04-2026 (2026) TaxCorp(GST) 69286 (HC-MADRAS)

Madras High Court Sets Aside Ex Parte Assessment, Grants Assessee Fresh Chance to Contest Tax Demand Without Additional Pre-deposit - On the basis of the above decision, it is clear that any ex parte assessment order passed without affording the assessee a meaningful opportunity to be heard, including furnishing objections and supporting evidence, is liable to be set aside. Assessees who have not participated in assessment proceedings for bona fide reasons should, upon proper representation, be granted a fresh opportunity to present their case before the assessing officer. The absence of a further pre-deposit requirement, where substantial recovery has already been made, reinforces the principle…

28-04-2026 (2026) TaxCorp(GST) 69285 (HC-P&H)

Anticipatory Bail Denied in GST Fake Invoice Scam: High Court Emphasizes Need for Custodial Interrogation Despite Mere Issuance of Summons - The Punjab and Haryana High Court held that while an anticipatory bail petition is maintainable even at the stage of summons under Section 70 of the CGST Act, 2017, the facts of the present case—particularly the gravity of the alleged GST fraud, non-compliance with investigation, and the necessity for effective custodial interrogation—militated against the grant of such relief. The petition was accordingly dismissed on merits, reinforcing that the statutory powers of arrest remain available to the authorities during the inquiry.

29-04-2026 (2026) TaxCorp(GST) 69284 (HC-PATNA)

Patna High Court Upholds Assessment Order in ITC Fraud: No Natural Justice Violation Where Opportunity of Hearing Provided - On the facts and law, the Patna High Court refused to interfere with the assessment order via writ jurisdiction, as no breach of natural justice was established and the matter involved complex factual determinations more suitable for the statutory appellate forum. The petitioner was expressly permitted to avail the statutory appellate remedy within a prescribed period, ensuring due process.

29-04-2026 (2026) TaxCorp(GST) 69283 (HC-P&H)

Retrospective GST Registration Cancellation Invalidated: Punjab & Haryana High Court Annuls Orders for Lack of Proper Notice - The High Court concluded that the writ petition must succeed as the show cause notice failed to apprise the petitioner of the proposal for retrospective cancellation and its basis. As a result, the consequential cancellation order, revocation refusal, and appellate order were all set aside. The authorities, however, retain the liberty to recommence proceedings, provided they issue a legally compliant show cause notice clearly stating the intent and grounds for retrospective cancellation.

30-04-2026 (2026) TaxCorp(GST) 69282 (HC-KARNATAKA)

Karnataka High Court Upholds Provisional Bank Account Attachment: Emphasizes Need for Foundational Facts for Parallel Proceedings Bar and Affirms Post-Decisional Remedy - The Karnataka High Court, by this decision, has unequivocally held that objections based on statutory bars to parallel proceedings must be substantiated by documentary evidence and foundational facts. Mere assertions are inadequate in the absence of proof establishing the initiation and identity of parallel proceedings. Further, the Court has reaffirmed that Section 83 of the CGST Act does not require a pre-decisional hearing prior to the provisional attachment of bank accounts. Instead, the affected party’s remedy lies in …

04-05-2026 (2026) TaxCorp(GST) 69281 (HC-DELHI)

Section 29(2)(e) of the Central Goods and Services Tax Act, 2017 - Delhi High Court Directs Fresh Consideration of GST Registration Cancellation: Emphasizes Requirement of Speaking Order Post Show Cause Notice - The Delhi High Court’s decision underscores the mandatory requirement for tax authorities to consider the assessee’s reply and pass a reasoned order when cancelling GST registration pursuant to a show cause notice. The Court’s direction ensures that the assessee is afforded a fair opportunity to present its case, and that the authorities comply with the dictates of natural justice and statutory provisions before arriving at any adverse conclusion.

04-05-2026 (2026) TaxCorp(GST) 69280 (HC-HP)

Statutory Appeal before GST Appellate Tribunal Mandated; High Court Orders Release of Pre-Deposit to Petitioner - The Himachal Pradesh High Court has reinforced the principle that the availability of a statutory appellate forum under Section 112 of the CGST Act precludes the maintainability of writ petitions, except in extraordinary cases. The Court's actionable direction enables the petitioner to pursue the statutory appeal before the now functional GST Appellate Tribunal and ensures the release of pre-deposit funds to facilitate compliance and procedural fairness.

04-05-2026 (2026) TaxCorp(GST) 69279 (HC-HP)

High Court Directs Petitioner to Exhaust Statutory Appeal before CGST Appellate Tribunal, Declines Further Exercise of Writ Jurisdiction - In light of the reactivation of the CGST Appellate Tribunal, the High Court declined to continue adjudication of the writ petition. The Court provided the petitioner liberty to pursue the statutory appellate remedy before the Tribunal, including seeking any interim measures deemed appropriate by the Tribunal. The earlier interim protection granted by the High Court stands vacated. Petitioners are advised to approach the Appellate Tribunal as the proper forum for redressal of grievances under the CGST Act.

05-05-2026 (2026) TaxCorp(GST) 69278 (HC-J&K)

High Court Refuses to Condon Delay in GST Appeal: No “Exceptional Circumstances” Shown to Override Statutory Limitation - The Jammu & Kashmir and Ladakh High Court has decisively held that unless a litigant can demonstrate truly extraordinary and exceptional circumstances—backed by credible and sufficient evidence—the statutory bar of limitation for filing GST appeals cannot be overcome, even by resorting to the Court’s extraordinary writ jurisdiction. This decision underscores the need for strict compliance with statutory timelines and places the onus squarely on assessees to ensure timely action.

Dated

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