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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.

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,

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

17-09-2025 Notification No. 11/2025- Central Tax (Rate)

Amendment in Notification No. 3/2017-Central Tax (Rate), dated the 28th June, 2017

17-09-2025 Notification No. 12/2025-Central Tax (Rate)

Seeks to amend Notification No. 8/2018- Central Tax (Rate) dated 25.01.2018.

17-09-2025 Notification No. 13/2025-Central Tax (Rate)

Seeks to amend Notification No. 21/2018- Central Tax (Rate) dated 26.07.2018.

17-09-2025 NOTIFICATION NO. 13/2025-CENTRAL TAX

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

17-09-2025 Notification No. 14/2025-Central Tax (Rate)

Seeks to notify GST rate for bricks

17-09-2025 NOTIFICATION NO. 14/2025 – CENTRAL TAX

Restriction on Grant of Provisional Refund under Section 54 of the CGST Act, 2017 to Specified Registered Persons

17-09-2025 NOTIFICATION NO. 15/2025 – CENTRAL TAX

Exemption from Filing GST Annual Return for Taxpayers with Turnover up to ₹ 2 Crore for the FY 2024-25

17-09-2025 NOTIFICATION NO. 16/2025 – CENTRAL TAX

Seeks to bring in force provision of various sections of Finance Act, 2025

17-09-2025 NOTIFICATION No. S.O. 4219(E)

Notification on Cases to be Heard Exclusively by the Principal Bench of GST Applicable to Specific Classes of Cases under CGST and IGST Acts

17-09-2025 NOTIFICATION No. S.O. 4220(E)

Notification on GST Appellate Tribunal Appeals: Deadline Extended up to 30th June 2026 and Standard 3-Month Limit Applicable from 1st April 2026

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

15-12-2025 (2025) TaxCorp(IDT) 11715 (GST)

AAR : AAAR Tamil Nadu Affirms: TR-6 Challan Not Recognized as Prescribed Document for ITC Under CGST Act—Bill of Entry Re-assessment Required

15-12-2025 (2025) TaxCorp(IDT) 11717 (GST)

HC : Delhi GSTAT Exonerates Nirma Ltd: No Profiteering in GST Rate Reduction on Detergents and Scouring Bars, Citing Absence of Section 171(1) Violation

15-12-2025 (2025) TaxCorp(IDT) 11719 (GST)

HC : Bombay High Court Invalidates ITC Blocking of Rs 95.74 Lakhs under Rule 86A CGST Rules Where Negligible Credit Was Available in Ledger at Time of Blocking

15-12-2025 (2025) TaxCorp(IDT) 11721 (GST)

HC : Telangana High Court Overturns GST Registration Cancellation for Procedural Lapse in Bank Details Upload, Orders Restoration Subject to Penalty

15-12-2025 (2025) TaxCorp(IDT) 11724 (GST)

AAR : Andhra Pradesh AAR Confirms GST Exemption for License Fees Collected for Maintenance of Public Toilets at Bus Stations

15-12-2025 (2025) TaxCorp(IDT) 11725 (GST)

AAR : AP AAR Clarifies 18% GST on Independent Flow Meter Maintenance at HPCL Site, Distinct from Recycled Water Supply

15-12-2025 (2025) TaxCorp(IDT) 11733 (GST)

AAR : AAR Gujarat Disallows ITC on Lease Rentals for Factory Land: Agratas Energy’s 50-Year Lease Barred by Section 17(5)(d) Despite Purpose and Timing

15-12-2025 (2025) TaxCorp(IDT) 11740 (Excise)

HC : Karnataka High Court Directs Interest Payment to Goldman Sachs for Delayed Refund of Unutilized CENVAT Credit Over a Decade

15-12-2025 (2025) TaxCorp(IDT) 11741 (GST)

HC : Karnataka High Court Nullifies Excessive Penalty Under GST; Orders Reconsideration Limited to Penalty as Per Show Cause Notice

15-12-2025 (2025) TaxCorp(IDT) 11748 (GST)

AAR : West Bengal AAR Affirms Fit-Out Infrastructure Provided by BIPPL Constitutes Mixed Supply of Immovable Property Services, Attracts 18% GST under HSN 9973

10-12-2025 (2025) TaxCorp(IDT) 11477 (GST)

HC : Allahabad High Court Affirms Adjudicatory Jurisdiction of GST Authorities Under Section 122: Patanjali Ayurved’s Plea for Criminal Trial Rejected

10-12-2025 (2025) TaxCorp(IDT) 11481 (GST)

AAR : Odisha AAR Rules Maintenance Services and Local Storage by Out-of-State Supplier Constitute 'Fixed Establishment,' Mandates GST Registration in Odisha

10-12-2025 (2025) TaxCorp(IDT) 11482 (GST)

AAR : Karnataka AAR Holds BMRCL Not a ‘Government Authority’—Metro Station Concession Activity Not GST Exempt

10-12-2025 (2025) TaxCorp(IDT) 11483 (GST)

AAR : Karnataka AAR Clarifies GST Rates: Pure Supply of Artificial Turf/Grass at 12%, Installation as Works Contract at 18%

10-12-2025 (2025) TaxCorp(IDT) 11484 (GST)

AAR : Odisha Medical Corporation Recognized as Government Entity, But GST Exemption Denied for Mixed Supply of Goods and Services: Odisha AAR

10-12-2025 (2025) TaxCorp(IDT) 11493 (GST)

HC : Delhi High Court Upholds Validity of Consolidated GST Order for Multiple Years and Service of DRC-07 via Email Amidst Mass Fraud Allegations

10-12-2025 (2025) TaxCorp(IDT) 11498 (GST)

HC : Madras High Court Sets Aside GST Assessment Order for Non-Consideration of Assessee’s Reply; Allows Fresh Adjudication Post Complete Submission

10-12-2025 (2025) TaxCorp(IDT) 11695 (GST)

AAR : Gujarat AAR Affirms ITC Eligibility for Capital Goods and Services Used in Laying Movable Transmission Infrastructure Outside Factory Premises

10-12-2025 (2025) TaxCorp(IDT) 11696 (GST)

AAR : GST Exemption Denied to Uniform Cotton Seed Cattle Feed Blend by Andhra Pradesh AAR: Classification under HSN 23061090 Attracts 5% GST

10-12-2025 (2025) TaxCorp(IDT) 11697 (GST)

AAR : AAR Andhra Pradesh Clarifies: Invoice Value Acceptable for Supplies to Related Parties Eligible for ITC; Transportation Services to Unregistered Persons Exempt from GST

10-12-2025 (2025) TaxCorp(IDT) 11699 (GST)

AAR : Export of Frozen Shrimps in Pre-Packaged and Labelled Units Attracts 5% GST, Rules Andhra Pradesh AAR

10-12-2025 (2025) TaxCorp(IDT) 11700 (GST)

HC : Madras High Court Quashes Customs Public Notice Restricting GST Levy by CFSs on Auctioned Uncleared Cargo, Finds Notice Ultra Vires Customs and GST Laws

10-12-2025 (2025) TaxCorp(IDT) 11701 (GST)

AAR : Service Apartments in ‘Palladina’ Project Deemed Commercial by West Bengal AAR Despite WBRERA’s Residential Tag

10-12-2025 (2025) TaxCorp(IDT) 11702 (GST)

AAR : Exemption Clarified: West Bengal AAR Holds Cottonseed De-oiled Cake Exempt from GST for All Uses; No ITC Entitlement

10-12-2025 (2025) TaxCorp(IDT) 11703 (GST)

AAR : Uttarakhand AAR Declines Reconsideration of GST Exemption for Storage of Frozen Peas, Upholds Prior Ruling on Processed Agricultural Produce

10-12-2025 (2025) TaxCorp(IDT) 11704 (GST)

HC : Delhi High Court Upholds Validity of Unsigned GST Order Accompanied by DRC-07; Permits Assessee to Appeal Against Rectification under Section 161

10-12-2025 (2025) TaxCorp(IDT) 11705 (GST)

HC : Karnataka High Court Quashes Unilateral ITC Blockage: Mandates Immediate Unblocking of Electronic Credit Ledger Due to Violation of Principles of Natural Justice

10-12-2025 (2025) TaxCorp(IDT) 11706 (GST)

HC : Allahabad High Court Upholds Jurisdiction of Central GST Authorities Amid Parallel State Proceedings; Writ Petition Dismissed for Raising Mixed Issues of Fact and Law

10-12-2025 (2025) TaxCorp(IDT) 11707 (GST)

HC : Restoration of GST Appeal Allowed by Madras HC Conditional on Payment of Admitted Interest Liability

10-12-2025 (2025) TaxCorp(IDT) 11708 (GST)

HC : Allahabad High Court Directs Reconsideration of GST Exemption for DGCA-Approved Aircraft Type Rating Training – AAR’s Ruling Set Aside in Light of Clarifying Circular

04-12-2025 (2025) TaxCorp(GST) 65766 (HC-BOMBAY)

Bombay High Court Rules Canned Pineapple Products Not Exempt as "Fresh Fruits" Under Sales Tax Act - In summary, the Bombay High Court held that processed fruit products—specifically, pineapple slices, tidbits, and fruit cocktail preserved in sugar syrup and canned—cannot be classified as "fresh fruits" for the purposes of sales tax exemption under Entry A-23 of the Bombay Sales Tax Act, 1959. This decision overturns the Tribunal's prior ruling and clarifies that only fruits sold in their natural, unprocessed state are eligible for exemption from sales tax.

14-03-2025 (2025) TaxCorp(GST) 65765 (HC-KARNATAKA)

Section 16 of Central Goods and Services Tax Act, 2017 - Karnataka High Court Quashes ECL Blocking for Lack of Objective Reasons and Pre-decisional Hearing under GST Law - The decision reaffirms that authorities must strictly adhere to statutory pre-requisites before invoking Rule 86A to block an assessee’s Electronic Credit Ledger under the GST regime. Blocking of ITC cannot be sustained merely on enforcement reports or generic allegations; instead, it requires independent application of mind, objective assessment of material on record, and, most importantly, a pre-decisional hearing to the affected party. Orders lacking these elements are vulnerable to being quashed.

10-12-2025 (2025) TaxCorp(GST) 65764 (HC-AP)

Andhra Pradesh High Court Clarifies: Interest and Penalty Recovered by Chit Fund Foreman for Defaulted Installments Not Liable to GST - Based on the Andhra Pradesh High Court’s decision, foremen operating chit funds are not required to include interest or penalty collected from defaulting subscribers as part of the taxable value for GST purposes. The only amount exigible to GST is the remuneration or commission as capped under Section 21(b) of the Chit Funds Act, 1982. Interest and penalty, being in the nature of debt recovery, are exempt under Entry 27 of Notification No. 12/2017.

09-12-2025 (2025) TaxCorp(GST) 65763 (HC-DELHI)

Delhi High Court Permits Belated Statutory Appeal in Alleged Fake ITC Case Due to Natural Justice Breach and SCN Upload Delay - The Delhi High Court, guided by Supreme Court precedent and the statutory framework under the CGST Act, declined to entertain the writ petition directly. Instead, it provided an actionable remedy by allowing the petitioner to file a belated appeal before the appellate authority. The Court’s approach underscores the necessity of exhausting statutory remedies—particularly where factual disputes and procedural grievances, such as denial of personal hearing and delayed SCN, are raised. The order ensures that the petitioner’s contentions regarding natural justice and limitation…

09-12-2025 (2025) TaxCorp(GST) 65762 (HC-DELHI)

Delhi High Court Quashes GST Demand on ESCROW Account Funds Meant for Government Transfer; Ministry of Finance’s Clarification Decisive - In light of the Ministry of Finance’s clear stance and the statutory exemptions under Notification No. 12/2017-Central Tax (Rate), the Delhi High Court held that GST cannot be levied on amounts lying in the ESCROW account which are meant for transfer to government funds, particularly when such funds are received from exempt government entities. The action point arising from this decision is that entities operating ESCROW accounts for the collection and onward transfer of funds to government or autonomous bodies should be vigilant in claiming GST exemptions,…

04-12-2025 (2025) TaxCorp(GST) 65761 (HC-DELHI)

Delhi High Court Orders GST Department to Credit CENVAT as ITC Despite Portal Glitch; Technical Lapses Not to Deny Lawful Entitlement - The Delhi High Court’s decision clarifies that system-related technicalities and procedural lapses in the GST portal should not preclude taxpayers from availing ITC lawfully accruing to them under Section 140(7) of the CGST Act. Where the legislative intent is clear and the factual right to credit is established, authorities are obliged to ensure that administrative or technological inefficiencies do not defeat statutory entitlements. Taxpayers facing similar technical difficulties must ensure that administrative representations and contemporaneous evidence …

26-11-2025 (2025) TaxCorp(GST) 65760 (HC-CALCUTTA)

Sections 107, 73, 112 of Central Goods and Services Tax Act, 2017 - Calcutta High Court Grants Limited Relief to GST Appellant on Technical Delay Due to Portal Placement Error; Condonation Made Conditional on Payment - The Court has recognized that while procedural compliance is essential, justice requires a balance when technical or system-induced errors impede access to appellate remedies, especially where statutory appellate forums are non-functional. The conditional condonation of delay, subject to a penalty payment, provides a workable solution that addresses both the need for adherence to statutory timelines and the imperative of substantive justice. Taxpayers who find themselves similarly…

24-11-2025 (2025) TaxCorp(GST) 65759 (HC-CALCUTTA)

Sections 16, 44, 107 of Central Goods and Services Tax Act, 2017 - Calcutta High Court Sets Aside Non-Speaking GST Appellate Order; Remands Case Over IGST ITC Set-Off Denial - In light of the legal deficiencies identified, the Calcutta High Court set aside the appellate order and remanded the matter back to the Appellate Authority for fresh consideration. The Authority was directed to provide a reasoned order after taking into account all documents and representations submitted by the petitioner, and specifically to address the issue of set-off of IGST ITC declared in GSTR-9 against CGST and SGST demand. Taxpayers facing similar disputes must ensure all factual and legal arguments are fully …

17-11-2025 (2025) TaxCorp(GST) 65758 (HC-KARNATAKA)

Section 73 of Central Goods and Services Tax Act, 2017 - Karnataka High Court Quashes GST Demand on SEZ Supplier: No Mandatory Invoice Endorsement Needed for Pre-Amendment Period - The Karnataka High Court’s ruling establishes that for supplies made by DTA units to SEZ units between July 2017 and March 2018, the requirement of obtaining an endorsement from the SEZ Specified Officer on invoices was not legally mandated. Any tax demand or recovery action for the absence of such endorsement during the pre-amendment period is without jurisdiction and liable to be set aside. Taxpayers faced with similar demands for the pre-amendment period should consider seeking relief, as such proceedings do not…

03-11-2025 (2025) TaxCorp(GST) 65757 (HC-ALLAHABAD)

Sections 73, 107 of Central Goods and Services Tax Act, 2017 - Allahabad High Court Sets Aside GST Appellate Dismissal on Limitation Grounds: Restores Assessee’s Appeal Where Natural Justice Was Compromised - The Allahabad High Court’s ruling underscores that procedural fairness cannot be sacrificed at the altar of technical limitation. When substantial justice is at stake—especially where an assessee’s appeal is dismissed solely on limitation after being denied a fair hearing at the adjudication stage—the writ court is justified in intervening. Tax authorities must ensure that dates for reply and hearing are fixed in a manner that enables assessees to effectively exercise their rights.

20-11-2025 (2025) TaxCorp(GST) 65756 (HC-GUJARAT)

Section 74 of Central Goods and Services Tax Act, 2017 - Gujarat High Court Stays Final GST Order: Non-Issuance of Pre-Consultation Notice in DRC-01A Under Section 74(5) Cited - The Gujarat High Court’s decision underscores the binding nature of the procedural safeguard under Section 74(5) read with Rule 142(1A) of the CGST Rules. Tax authorities must strictly adhere to the requirement of issuing a pre-consultation notice in Form GST DRC-01A before proceeding with a formal show-cause-cum-demand notice under Section 74. Where this procedural step is not followed, affected taxpayers are entitled to seek judicial protection, including interim relief against the passing of any final order.

27-11-2025 (2025) TaxCorp(GST) 65755 (HC-BOMBAY)

Bombay High Court Rules Coffee Premix for Vending Machines to Be Classified as “Coffee” for Sales Tax Purposes: Commercial Parlance Test Applied - The Bombay High Court’s ruling makes it clear that for the purposes of the Bombay Sales Tax Act, 1959, coffee premix intended for use in vending machines and yielding coffee by the addition of hot water must be classified as “coffee” or “instant coffee” under Entry C-II-3. This approach upholds the principle that specific entries take precedence over general ones when the product in question aligns with commercial and popular perceptions.

28-11-2025 (2025) TaxCorp(GST) 65754 (HC-P&H)

Punjab & Haryana High Court Sets Precedent on Limitation Computation for GST Appeals: Day of Communication Treated as Day Zero; Delay Condoned - The Punjab & Haryana High Court has clarified and reinforced the principle that for the purposes of limitation under Section 107 of the CGST Act, the period must be computed from the date of communication of the order, with such date being treated as Day Zero. The ruling confirms that assessees are entitled to both the standard and the extended limitation period, subject to demonstration of sufficient cause, and that authorities must strictly adhere to this computation methodology. Appellate orders passed on the basis of incorrect limitation calculations…

10-12-2025 (2025) TaxCorp(GST) 65753 (SC)

Supreme Court Upholds High Court’s Directive: Appellants to Pursue Statutory Appeal in Case of Seized Goods Lacking Documentary Evidence - In light of the Supreme Court’s order, appellants in similar situations must prioritize availing the prescribed statutory appellate mechanism under Section 107 of the CGST Act before seeking extraordinary remedies from higher courts. The decision underscores the need for meticulous compliance with documentary and payment requirements during the movement of goods, and highlights the court’s readiness to protect parties’ interests during the pendency of appeal by directing retention of auction proceeds in a safeguarded manner.

05-12-2025 (2025) TaxCorp(GST) 65752 (HC-GAUHATI)

Gauhati High Court Allows Restoration of GST Registration if Returns and Dues Are Cleared After Cancellation for Non-Filing - The Gauhati High Court concluded that the petitioner should be allowed to approach the concerned GST authority within two months from the date of the order. Upon furnishing all pending returns and making complete payment of tax dues, interest, and late fee, the proper officer is empowered to drop the cancellation proceedings and restore the petitioner’s GST registration by passing an order in Form GST REG-20. This direction provides a clear, actionable remedy for taxpayers whose registrations have been cancelled for non-filing of returns, provided they are willing to …

05-12-2025 (2025) TaxCorp(GST) 65751 (HC-BOMBAY)

Bombay High Court Defers Hearing on GST Applicability to Assignment of Leasehold Rights in Industrial Land and Buildings - The Bombay High Court has, for the present, deferred the substantive hearing on the constitutional validity of GST applicability to assignment of leasehold rights in industrial land and buildings. The petitioners are required to complete procedural formalities by serving notice to the respondents and submitting proof of service. Taxpayers engaged in similar transactions should note that the legal question remains unresolved and must continue to exercise caution in their GST compliance practices until the court provides further clarification.

04-12-2025 (2025) TaxCorp(GST) 65750 (AAR)

Gujarat AAR Rules Bundled Sale of Instant Premix Tea with Black Tea as Mixed Supply; GST Rate Fixed at 5% - The AAR Gujarat has held that the supply of Jivvij Samaara Masala Instant Premix Tea sachets bundled with black tea leaf and other tea variants for a single price does not qualify as a composite supply, since the bundled items are not naturally bundled nor ancillary to each other. The arrangement instead constitutes a mixed supply under Section 2(74) of the CGST Act, 2017. Accordingly, the entire supply will be taxed at the rate applicable to the product with the highest GST rate included in the bundle, which, in this case, is 5%. The applicant should, therefore, charge 5% GST on the entire…

03-12-2025 (2025) TaxCorp(GST) 65749 (HC-P&H)

Punjab & Haryana High Court Grants Bail in Mega ITC Fraud Case, Citing Documentary Evidence and Right to Speedy Trial - In light of the substantial documentary and electronic evidence, the unproven nature of the allegations at the bail stage, and the significant period of pre-trial detention already undergone by the petitioners, the Punjab and Haryana High Court has reaffirmed that bail is the general rule even in high-value economic offences, unless there are overriding factors necessitating continued custody. This decision is actionable for similarly placed accused, who may seek bail on the grounds of prolonged detention and the documentary nature of evidence, provided there is no apprehension…

03-12-2025 (2025) TaxCorp(GST) 65748 (HC-DELHI)

Delhi High Court Rules Department Cannot Withhold IGST Refunds Without Proper Show Cause Proceedings for Alleged Excess ITC Availment - The Delhi High Court has reaffirmed that the Department cannot withhold IGST refunds on the basis of alleged excess ITC without initiating proper proceedings as per Sections 73 or 74 of the CGST Act, 2017. The issuance of a show cause notice is a mandatory precondition for any recovery action. In the absence of such a notice and any adverse audit findings for the year in question, denial of refund is unjustified. Taxpayers must be granted effective hearings, and departmental actions must strictly adhere to principles of natural justice.

09-10-2025 (2025) TaxCorp(GST) 65747 (HC-GUJARAT)

Section 54 of Central Goods and Services Tax Act, 2017 - Gujarat High Court Orders Rectification of Shipping Bill for IGST Refund; Imposes Costs on Customs for Negligence in Zero-Rated Export Case - The Gujarat High Court’s decision mandates that customs authorities must promptly rectify shipping bill errors upon application by the exporter, especially when such errors deprive the exporter of statutory tax refunds. The authorities are further held accountable for any delay or negligence in this process, with the imposition of costs serving as a deterrent against administrative apathy. Exporters facing similar issues should proactively seek rectification under Section 149 of the Customs Act, …

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