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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.

08-01-2026 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

17-09-2025 NOTIFICATION NO. 9/2025-Central Tax (Rate)

CGST Rate Schedules - 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% on items - Effective from 22-09-2025

17-09-2025 NOTIFICATION NO. 9/2025-INTEGRATED TAX (RATE)

IGST Rate Schedules - 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% on Supply of Goods - Effective from 22-09-2025

17-09-2025 NOTIFICATION NO. 10/2025-CENTRAL TAX (RATE)

Supersession of the Notification No. 02/2017-Central Tax (Rate), dated the 28th June, 2017

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

22-01-2026 (2026) TaxCorp(IDT) 11881 (GST)

HC : Gujarat High Court Sets Aside GST Demand Raised Solely on Ledger Discrepancy, Orders Proper Adjudication and Limits Use of Extended Limitation Period

22-01-2026 (2026) TaxCorp(IDT) 11882 (GST)

SC : Supreme Court Overrules High Court, Grants Bail in ₹315 Crore Fake ITC Scam After Prolonged Pre-Trial Detention

22-01-2026 (2026) TaxCorp(IDT) 11896 (Service Tax)

HC : Orissa High Court Quashes Service Tax Order Against Deceased Proprietor; Holds Proceedings Abate Upon Death in Absence of Statutory Continuance

22-01-2026 (2026) TaxCorp(IDT) 11897 (GST)

HC : Calcutta High Court Quashes GST Demand for Overstepping Show Cause Notice: Orders Fresh Adjudication Under Section 73 of WBGST/CGST Act

22-01-2026 (2026) TaxCorp(IDT) 11898 (GST)

HC : Gujarat High Court Directs Fresh Refund Processing for Accumulated ITC on Zero-Rated Supplies Where GST Portal Lacked Proper Mechanism

22-01-2026 (2026) TaxCorp(IDT) 11899 (GST)

HC : Madras High Court Nullifies GST Best Judgment Assessments for FMCG Wholesalers, Citing Absence of Statutory Power under Section 74

22-01-2026 (2026) TaxCorp(IDT) 11900 (Foreign Trade Policy)

SC : Supreme Court Clarifies Minimum Import Price Notification for Steel: Gazette Publication Date is Key for Enforcement, Not DGFT Website Upload

20-01-2026 (2026) TaxCorp(IDT) 11884 (GST)

HC : Bombay High Court Quashes Composite GST SCN Covering Multiple Financial Years: Jurisdictional Precedent Prevails Over Conflicting Delhi HC Ruling

20-01-2026 (2026) TaxCorp(IDT) 11885 (GST)

HC : Bombay High Court Strikes Down GST Demand on Transfer of Long-term Leasehold Rights in MIDC Plot, Citing Absence of “Supply in Course of Business”

20-01-2026 (2026) TaxCorp(IDT) 11886 (GST)

HC : Bombay High Court Mandates Strict Three-Month Interval Between GST Show Cause Notice and Final Order, Invalidates Premature Order

16-01-2026 (2026) TaxCorp(IDT) 11868 (GST)

HC : Tripura High Court Restricts Denial of ITC Only to Non-Bona Fide Purchasers: Purchasers Not Liable for Supplier’s GST Default

16-01-2026 (2026) TaxCorp(IDT) 11869 (GST)

HC : Andhra Pradesh High Court Directs State to Compensate for Loss of Confiscated Silver Due to Police Negligence, Rejects Sovereign Immunity Defense

16-01-2026 (2026) TaxCorp(IDT) 11871 (GST)

HC : Madras High Court Upholds Validity of Second Show Cause Notice Under GST for Same Period, Citing Distinct Grounds and Rejecting Bar on Multiple Proceedings

16-01-2026 (2026) TaxCorp(IDT) 11872 (GST)

HC : Allahabad High Court Invalidates GST Demand Issued in Deceased Proprietor’s Name, Emphasizes Mandatory Notice to Legal Representatives

16-01-2026 (2026) TaxCorp(IDT) 11874 (GST)

HC : J&K and Ladakh High Court Bars Retrospective Application of Section 54 Amendment: Upholds Assessee’s Refund Rights for Pre-Amendment Period

16-01-2026 (2026) TaxCorp(IDT) 11875 (GST)

HC : Kerala High Court Denies GST Exemption on Group Health Insurance Premiums for Retired Bank Employees; Exemption Limited to Individual Policies

16-01-2026 (2026) TaxCorp(IDT) 11876 (GST)

HC : Assessment Proceedings Cannot Be Initiated Against Deceased Taxpayer; Andhra Pradesh High Court Mandates Fresh Assessment with Legal Representative Involvement

16-01-2026 (2026) TaxCorp(IDT) 11877 (GST)

HC : Andhra Pradesh High Court Upholds GST Liability Disclosed in GSTR-1 Despite Non-Receipt of Consideration: Petition Dismissed Over Non-Filing of GSTR-3B and Failure to Challenge Registration Cance…

16-01-2026 (2026) TaxCorp(IDT) 11878 (GST)

HC : AP High Court Nullifies GST Registration Cancellation Post-CIRP, Orders Fresh Consideration of Amendment Request Based on New Management

16-01-2026 (2026) TaxCorp(IDT) 11879 (GST)

HC : Andhra Pradesh High Court Invalidates GST Assessment Order for Lack of Signature, Citing Fundamental Defect in Proceedings

16-01-2026 (2026) TaxCorp(IDT) 11880 (GST)

HC : Allahabad High Court Upholds Dismissal of GST Appeals for Non-Compliance with Mandatory Pre-Deposit; Assessee Barred from Raising Fresh Plea to Evade Statutory Requirement

07-01-2026 (2025) TaxCorp(IDT) 11840 (GST)

HC : AP High Court Exempts Chit Fund Foremen from GST on Interest and Penalty Collected for Subscriber Defaults

07-01-2026 (2025) TaxCorp(IDT) 11841 (GST)

HC : Punjab & Haryana High Court Orders Bail for Accused in Rs. 160 Crore GST ITC Fraud, Citing Documentary Evidence and Prolonged Trial

07-01-2026 (2025) TaxCorp(IDT) 11842 (GST)

HC : Madras High Court Quashes GST Assessment Order for Failure to Ensure Effective Service of Notice Beyond Portal Upload; Stresses Mandatory Compliance with Section 169(1) and Principles of Natural …

07-01-2026 (2025) TaxCorp(IDT) 11843 (GST)

HC : Calcutta High Court Nullifies GST Demand for Failure to Issue Detailed Notice and Speaking Order under Section 73; Mandates Adherence to Natural Justice and Section 75(6) Requirements

07-01-2026 (2026) TaxCorp(IDT) 11865 (GST)

HC : Madras High Court Bars Double Penalty on Delayed GSTR-9 Filings; Benefit of Late Fee Waiver Extended Beyond Cut-off

07-01-2026 (2026) TaxCorp(IDT) 11866 (Customs)

SC : Supreme Court Mandates Refund: Strikes Down Customs Duty on SEZ Power Supplied to DTA Due to Lack of Legislative Authority

07-01-2026 (2026) TaxCorp(IDT) 11867 (Customs)

SC : Supreme Court Upholds Revenue’s Classification: Aluminium Mushroom Racks Held to Be ‘Aluminium Structures’ Under CTI 76109010, Not ‘Parts’ of Agricultural Machinery

05-01-2026 (2026) TaxCorp(IDT) 11858 (GST)

HC : Madras HC Orders Forensic Audit of Assessee’s Accounts Amid Discrepancy Between GST Turnover and Inflated ITR Figures Used for Government Tenders

05-01-2026 (2026) TaxCorp(IDT) 11859 (GST)

HC : J&K High Court Quashes GST Appellate Order for Rejecting E-Appeal on Technical Grounds: Upholds Validity of Digital Filing Where Order Uploaded on Portal

22-12-2025 (2026) TaxCorp(GST) 67158 (HC-DELHI)

Sections 75, 169 of Central Goods and Services Tax Act, 2017 - Delhi High Court Invalidates GST Demand Order Due to Portal Upload Error; Orders Matter to be Re-Adjudicated with Proper Hearing Opportunity - The Delhi High Court has unequivocally held that uploading critical documents such as SCNs and demand orders under an incorrect GST portal tab constitutes a denial of proper opportunity to the taxpayer, violating principles of natural justice as enshrined in Sections 75 and 169 of the CGST Act. The matter was remanded for de novo adjudication, with directions to ensure the petitioner is given a meaningful opportunity to file a reply and participate in a personal hearing. The outcome of the…

18-12-2025 (2026) TaxCorp(GST) 67157 (HC-DELHI)

Section 73 of Central Goods and Services Tax Act, 2017 - Delhi High Court Remands GST Demand Order for Fresh Hearing Due to Inadequate Notice Communication via GST Portal ‘Additional Notices Tab’ - On the facts and law presented, the Delhi High Court held that the absence of effective communication of the SCN and the impugned order through the GST portal’s ‘Additional Notices Tab’, which only became visible post-16 January 2024, deprived the petitioner of a meaningful opportunity to be heard as required by Section 75(4) of the CGST Act. Consequently, the Court remanded the matter to the adjudicating authority for a fresh decision after affording the petitioner a proper hearing and opportunity…

17-12-2025 (2026) TaxCorp(GST) 67156 (HC-MADRAS)

Madras High Court Sets Aside Refund Order for Exporter—Directs Deposit of Disputed Tax and Refund Amount Before Fresh Adjudication - The Madras High Court’s decision underscores that exporters who effect exports without payment of tax under LUT/bond are not entitled to refund of tax as rebate, but only of accumulated ITC used for export. Any refund order contrary to this is liable to be set aside as irregular. Further, procedural compliance—including timely reply to Show Cause Notices—is crucial, as subsequent rectification applications cannot substitute for failure to participate in statutory proceedings. The case remand is conditional upon the taxpayer’s deposit of disputed sums, reinforcing…

05-01-2026 (2026) TaxCorp(GST) 67155 (HC-MADRAS)

Madras High Court Quashes GST Assessment Order Due to Lapse in Statutory Appeal Period; Fresh Decision Ordered on Tax Deposit - This decision underscores that while the statutory timelines under Section 107 of the CGST Act are rigid, the High Court retains discretionary power to grant relief in exceptional cases. Taxpayers who fail to file timely appeals must demonstrate bona fide intent and readiness to meet tax liabilities to benefit from such judicial leniency. Actionable takeaway: assessees in similar situations should prepare to make the entire tax payment as a precondition for remand and rehearing.

07-01-2026 (2026) TaxCorp(GST) 67154 (HC-MADRAS)

Madras High Court Allows GST Rectification Appeal with Conditional Deposit; Orders Stay on Recovery and Bank Attachment - The decision of the Madras High Court provides a clear, actionable remedy for taxpayers whose rectification applications under Section 161 are rejected on substantive grounds. Taxpayers in such a position should promptly initiate an appeal under Section 107, ensuring that they comply with any conditional deposit directives to secure interim protection from coercive actions such as bank account attachment and recovery proceedings.

07-01-2026 (2026) TaxCorp(GST) 67153 (HC-GUJARAT)

Gujarat High Court Remands GST Adjudication for Fresh Hearing; Orders Authority to Address Limitation and Reconciliation Statement Issues - In view of the above findings, the Gujarat High Court’s decision underscores the importance of addressing all contentions raised by assessees, especially those involving limitation periods and critical evidentiary documents like reconciliation statements. The adjudicating authority is obligated to provide a fair hearing and pass a reasoned order considering all submissions. The remand directs the authority to offer a personal hearing and make a fresh determination within a specified timeframe.

09-01-2026 (2026) TaxCorp(GST) 67152 (HC-GUJARAT)

Gujarat High Court Nullifies Ex-Parte GST Detention Order Due to Delay in Electronic Upload and Denial of Personal Hearing - The Gujarat High Court’s decision underscores the necessity for GST authorities to strictly comply with both the procedural timeline for uploading orders and the requirement to afford a personal hearing under Section 129(3) of the CGST Act, 2017. Any deviation, such as unexplained delays in uploading or denial of hearing, renders the subsequent orders vulnerable to judicial invalidation. Tax authorities must ensure that all detention and penalty proceedings under the GST regime are conducted with scrupulous adherence to statutory requirements and principles of natural …

09-01-2026 (2026) TaxCorp(GST) 67151 (HC-ORISSA)

Orissa High Court Quashes GST Ex Parte Order: Notices Uploaded Under “Additional Notices/Orders” Tab Deemed Invalid Service, Rectification Application Reinstated - The Orissa High Court’s decision underscores that effective service of notice is foundational to any quasi-judicial proceeding under the GST framework. Uploading notices or orders in a manner that is not reasonably accessible to the taxpayer does not fulfill the legal requirements of Section 169, and any subsequent orders passed in such proceedings are liable to be set aside for violation of natural justice. Further, authorities must ensure that applications for rectification under Section 161 are decided with due consideration, after…

09-01-2026 (2026) TaxCorp(GST) 67150 (HC-MADRAS)

Madras High Court Nullifies ITC Reversal on Limitation Grounds; Orders Release of Frozen Accounts - The Madras High Court’s ruling provides actionable relief: any ITC claim denied solely on the basis of Section 16(4) limitation but still within Section 16(5) must be reconsidered. The decision mandates the unfreezing of bank accounts where such freezing is predicated on an order now quashed. Petitioners may now file for refund, and the Department is duty-bound to process such claims impartially and lawfully.

21-01-2026 (2026) TaxCorp(GST) 67149 (HC-MADRAS)

Madras High Court Quashes GST Assessment for Lack of Effective Service and Personal Hearing; Remands Matter with Conditions - This decision underscores the necessity for GST authorities to ensure that notices and show cause communications are effectively served, especially where the taxpayer does not respond to electronic notifications. Officers must actively use all available methods under Section 169(1) to achieve actual service, thereby safeguarding the taxpayer’s right to be heard. Taxpayers, in turn, must ensure their contact details on the GST portal are current and regularly monitored. In this case, the order was quashed and remanded for de novo proceedings, conditional upon a partial…

21-01-2026 (2026) TaxCorp(GST) 67148 (HC-JHARKHAND)

Jharkhand High Court Sets Aside ITC Denial; Remits Case for Fresh Consideration in Light of Section 16(5) CGST Amendment and CBIC Circular - On the basis of this decision, it is clear that appellate authorities must not decide ITC claims solely on the basis of the earlier position of law but are required to take into account subsequent legislative amendments and relevant government clarifications. Taxpayers whose claims are pending or have been previously denied should ensure that all arguments concerning the applicability of Section 16(5) and the CBIC Circular dated 15.10.2024 are placed on record before the appellate authorities for appropriate consideration.

21-01-2026 (2026) TaxCorp(GST) 67147 (HC-DELHI)

GSTAT Directs Builder to Refund Rs. 1 Crore Profiteering Amount With Interest to Homebuyers for Non-Passing of GST ITC Benefit in Malad West Project - In light of the GSTAT’s decision, Ms. Transcon Sheth Creators Pvt. Ltd. must refund the profiteered amount of Rs. 1,00,67,677/-, along with applicable interest, to 340 eligible homebuyers in accordance with the DGAP’s calculations. This order not only enforces the anti-profiteering provisions but also provides clear recourse for homebuyers to claim similar benefits in the event of future violations. Builders and developers are advised to ensure that ITC benefits are transparently and proportionately passed on to buyers to avoid similar liabilities…

20-01-2026 (2026) TaxCorp(GST) 67146 (HC-CALCUTTA)

Calcutta High Court Directs Yes Bank to Reverse Mistaken GST Payment Credited to Wrong Beneficiary Due to Account Number Error - The Calcutta High Court, after a comprehensive review of all documents and submissions, concluded that the erroneous transfer was the result of a clerical error with no fraudulent intent or dispute between the parties. The presence of a “no objection” from the unintended beneficiary further simplified the process. The court’s directive to Yes Bank Limited to transfer the funds back to the petitioner within one week is clear, actionable, and aims to restore the parties to their original positions.

19-01-2026 (2026) TaxCorp(GST) 67145 (HC-AP)

Andhra Pradesh High Court Quashes GST Recovery for Alleged Wrongful ITC Utilization under RCM: Adjudication Mandatory Before Coercive Action - On the basis of this decision, it is clear that the GST authorities must adhere strictly to the adjudication process before resorting to coercive recovery in cases where the liability is disputed or where the method of payment of tax (such as use of ITC for RCM) is in question. Initiating recovery under Section 79 without following the due process outlined in Sections 73 and 74 is not legally permissible.

15-01-2026 (2026) TaxCorp(GST) 67144 (HC-P&H)

Punjab & Haryana High Court Quashes GST Demand on Statutory Fees Collected by State Electricity Regulatory Commissions: Statutory Functions Not Taxable as ‘Supply’ under CGST Act - In light of the Supreme Court-confirmed precedent, the Punjab and Haryana High Court has categorically held that statutory fees collected by State Electricity Regulatory Commissions for performing regulatory or quasi-judicial functions under the Electricity Act, 2003 do not constitute “supply” in the course or furtherance of business under the CGST Act, 2017. Therefore, such collections are not liable to GST. As a result, the show cause notice demanding GST on such fees stands quashed.

09-01-2026 (2026) TaxCorp(GST) 67143 (HC-DELHI)

GSTAT Orders Reinvestigation by DGAP After Identifying Flaws in Profiteering Computation under Rule 133(4) of CGST Rules - The GSTAT’s decision to remand the case to the DGAP, without commenting on the merits, underscores the importance of accurate and fair computation in profiteering cases. Tax authorities and professionals must ensure robust methodologies and allow for correction of errors if substantive objections are raised by assessees during adjudication. This order reinforces the procedural safeguards available to respondents under the CGST framework.

12-01-2026 (2026) TaxCorp(GST) 67142 (HC-KARNATAKA)

Karnataka High Court Sets Aside GST Order for Denial of Personal Hearing and Non-Consideration of Reply under Section 74 - The Karnataka High Court’s decision mandates that authorities operating under Section 74 of the CGST Act, 2017, must adhere strictly to principles of natural justice. When a reply to a show-cause notice is filed, it must be duly considered, and an adequate opportunity for a personal hearing must be granted before finalizing any order. Failure to comply with these requirements will render such orders vulnerable to being set aside upon judicial scrutiny. Taxpayers facing similar circumstances should ensure that their submissions are on record and insist on the right to be …

20-01-2026 (2026) TaxCorp(GST) 67141 (HC-CALCUTTA)

Calcutta High Court Sets Aside Ex-Parte Appellate Order for Enhanced Penalty—Failure to Provide Fresh Hearing Violates Natural Justice - On the basis of the above findings, the Calcutta High Court’s decision underscores the inviolability of the principles of natural justice in appellate proceedings. Authorities are reminded that any enhancement of penalty must be preceded by explicit notice and a fair opportunity to be heard, as required by section 107(11) of the CGST Act, 2017. Assessees facing similar circumstances should ensure that valid reasons for non-appearance are properly documented and communicated to the authorities.

19-01-2026 (2026) TaxCorp(GST) 67140 (HC-GUJARAT)

Gujarat High Court Imposes Exemplary Costs for Concealment and Abuse of Writ Jurisdiction in GST Appellate Challenge - The Gujarat High Court has categorically held that a party who suppresses material facts, particularly with respect to prior litigation on the same cause of action, is not entitled to any relief. Further, such conduct not only justifies dismissal of the petition but also warrants the imposition of exemplary costs to deter litigants from abusing the judicial process. Petitioners must therefore ensure full and candid disclosure of all relevant proceedings, failing which their petitions may be dismissed with costs, and further relief may be denied.

19-01-2026 (2026) TaxCorp(GST) 67139 (HC-CALCUTTA)

Calcutta High Court Annuls Rejection of Rectification Plea: IGST on Ocean Freight Under Reverse Charge Pre-Mohit Minerals Ruling Deemed Unenforceable - Based on the ratio laid down by the Supreme Court in Mohit Minerals (P.) Ltd., the liability to pay IGST on ocean freight under the reverse charge mechanism, for periods prior to the notification amendment dated 01.10.2023, stands quashed. Authorities are obligated to give retrospective effect to the Supreme Court’s decision unless expressly stated otherwise. Therefore, any ongoing or pending demands relating to the same issue for periods preceding the amendment must be dropped.

Dated

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