GST Home

GST Highlights

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Operationalization of Help Desk for the GSTAT, Chennai Bench

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

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

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

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

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

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

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

Functioning of Goods and Services Tax Appellate Tribunal, Bengaluru Bench

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

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

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

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

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

Dress Code for Authorised Representatives Appearing before the GST Appellate Tribunal

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Functioning of Goods and Services Tax Appellate Tribunal, Chennai Bench

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

Goods and Services Tax Settlement of Funds Rules, 2026

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

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

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

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

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

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

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

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

14-06-2026 (2026) TaxCorp(IDT) 12403 (GST)

HC : Delhi High Court: Closure of State GST Proceedings Under Section 73 Does Not Bar Central GST Action Under Section 74 Where Statutory Appeal Is Available

14-06-2026 (2026) TaxCorp(IDT) 12449 (GST)

HC : Madras High Court Quashes GST Assessment for AY 2024–25: SCN Issued Under Section 74 Held Without Authority Where Proceedings Had to Be Under Section 74A

12-06-2026 (2026) TaxCorp(IDT) 12404 (GST)

AAR : Karnataka AAR Restricts ITC on Factory Canteen Services to Statutory Portion Borne for Regular Employees; Contract Labour and Employee-Recovered Costs Excluded

12-06-2026 (2026) TaxCorp(IDT) 12405 (GST)

SC : Supreme Court Declines to Entertain Constitutional Challenge to Section 16(2) CGST Act, Upholds High Court’s Direction to Pursue Statutory Appeal, but Expressly Reserves Assessee’s Rights

12-06-2026 (2026) TaxCorp(IDT) 12421 (GST)

AAR : Brake Hoses Used in Vehicle Braking Systems Classified as Vulcanized Rubber Tubes under HSN 4009; Haryana AAAR Rules 18% GST Applicable, Overturning Earlier AAR Ruling

12-06-2026 (2026) TaxCorp(IDT) 12428 (GST)

HC : Allahabad HC Quashes ITC Blocking for Lack of “Reason to Believe” Under Rule 86-A of UP GST Rules in Mohan Milkfoods Case

12-06-2026 (2026) TaxCorp(IDT) 12429 (GST)

HC : Bombay High Court Sets Aside GST Refund Rejection for IT Exporter Due to Absence of Reasoned Order; Remands Case for Fresh Adjudication

12-06-2026 (2026) TaxCorp(IDT) 12430 (GST)

HC : Gauhati High Court Quashes GST Demand on Bona Fide Purchaser Where Supplier Defaults on Tax Deposit, Reiterates Department’s Remedy Against Defaulting Seller

12-06-2026 (2026) TaxCorp(IDT) 12431 (GST)

HC : Kerala High Court Upholds Detention of Arecanut Consignment and Vehicle Pending Title Adjudication Under GST Law

12-06-2026 (2026) TaxCorp(IDT) 12432 (GST)

HC : Kerala High Court Rules ISD Registration Not Mandatory for ITC Distribution Prior to April 1, 2025; Quashes GST Demand and Penalty on Cross-Charge Transactions

12-06-2026 (2026) TaxCorp(IDT) 12433 (GST)

HC : Gauhati High Court Quashes GST Assessment for Lack of Proper Show Cause Notice: Summary DRC-01 Held Insufficient to Initiate Proceedings under Section 73

12-06-2026 (2026) TaxCorp(IDT) 12434 (GST)

HC : Orissa High Court Quashes GST Appellate Order for Failure to Consider Assessee’s Timely Reply on Limitation Issue

12-06-2026 (2026) TaxCorp(IDT) 12435 (GST)

HC : Gauhati High Court Affirms Retrospective Penalty on Partners for GST Evasion: Partners Held Personally Liable under Section 122(1A) CGST Act

12-06-2026 (2026) TaxCorp(IDT) 12436 (GST)

HC : Allahabad High Court Declares Arrest and Remand under CGST Act Illegal for Absence of Mandatory DIN and Procedural Safeguards

12-06-2026 (2026) TaxCorp(IDT) 12437 (GST)

GSTAT : GSTAT Upholds Rs. 13.61 Crore Profiteering by Lifestyle International Pvt. Ltd. for Failing to Pass on GST Rate Reduction to Customers; No Interest or Penalty Levied

12-06-2026 (2026) TaxCorp(IDT) 12438 (GST)

GSTAT : GSTAT Delhi Affirms No Profiteering by Arun Excello Constructions LLP in “Compact Homes-Narmada” Project Due to Absence of Incremental ITC Benefit

12-06-2026 (2026) TaxCorp(IDT) 12439 (GST)

HC : Gauhati High Court Upholds Validity of Consolidated Notices and Orders for Multiple Financial Years under GST; Assessees' Plea on Prejudice and Limitation Rejected

12-06-2026 (2026) TaxCorp(IDT) 12440 (GST)

HC : Madras High Court Nullifies GST Assessment on Seigniorage Fees, Directs Fresh Proceedings Subject to Supreme Court Verdict

12-06-2026 (2026) TaxCorp(IDT) 12441 (GST)

HC : Bombay High Court Declares Consolidated GST Show-Cause Notice and Recovery Order Void for Lack of Jurisdiction—Permits Fresh Proceedings under Proper Provisions

12-06-2026 (2026) TaxCorp(IDT) 12442 (GST)

HC : Madras High Court Remands GST Penalty Order under Section 74 for Fresh Review; Opportunity Allowed to Prove Genuine Supply and Wrongful Invocation

12-06-2026 (2026) TaxCorp(IDT) 12443 (GST)

HC : Madras High Court Quashes ITC Demand, Orders Fresh Inquiry Where Supplier’s Tax Compliance is Evident Despite Missing Transport Documents

12-06-2026 (2026) TaxCorp(IDT) 12444 (GST)

HC : Madras High Court Quashes ITC Denial for Late Return Filing in Light of Section 16(5) Amendments; Orders Passed Under Section 16(4) Limitation Held Unsustainable

12-06-2026 (2026) TaxCorp(IDT) 12445 (GST)

HC : Madras High Court Nullifies GST Demand and Penalty under Section 74 Owing to Lack of Hearing and Prima Facie Non-Applicability of Registration Threshold

12-06-2026 (2026) TaxCorp(IDT) 12446 (GST)

ITAT : Madras High Court Quashes Best Judgment Assessment under Section 62, Directs Revenue to Reassess Considering Subsequently Filed Returns

12-06-2026 (2026) TaxCorp(IDT) 12447 (GST)

HC : Madras High Court Invalidates Assessment Order Issued Against Deceased Taxpayer; Permits Fresh Proceedings Against Legal Heirs

09-06-2026 (2026) TaxCorp(IDT) 12422 (GST)

HC : Meghalaya High Court Denies Writ Relief on GST Annuity Demand, Directs Jorabat Shillong Expressway Ltd. to Exhaust Statutory Appeal Route

09-06-2026 (2026) TaxCorp(IDT) 12423 (GST)

HC : Gauhati High Court Restores GST Registration Citing Failure to Issue Proper 30-Day Show Cause Notice under Rule 21A(2A)(b) for Violation of Rule 10A

09-06-2026 (2026) TaxCorp(IDT) 12424 (GST)

AAR : Kerala AAAR Confirms GST Liability on Wetland Conversion Fees, Restricts Advance Ruling to Prospective Transactions Only

09-06-2026 (2026) TaxCorp(IDT) 12425 (GST)

HC : Rajasthan High Court Upholds DGGI Authority to Seal Premises and Attach Bank Accounts in Absence of Assessee’s Cooperation During CGST Investigation

09-06-2026 (2026) TaxCorp(IDT) 12426 (GST)

HC : Allahabad High Court Upholds Validity of CGST Authority’s Show-Cause Notice under Health Security and National Security Cess Rules Despite Rubber Stamp Error: Pan Masala Manufacturer Denied Pre-emptive…

12-06-2026 (2026) TaxCorp(GST) 69811 (HC-GAUHATI)

Section 142 of Central Goods and Services Tax Act, 2017 - Gauhati High Court Quashes Service Tax Demand Based Solely on Form 26AS for Works Contracts to Government Entities - The Gauhati High Court set aside and quashed the Order-in-Original and Order-in-Appeal, as well as the consequential demand of service tax, interest, and penalties, on the ground that the demand was based solely on Form 26AS data without independent scrutiny or recorded satisfaction for invoking the extended limitation period. This decision reinforces the requirement for tax authorities to conduct a thorough examination and to record reasons before initiating demand proceedings, especially under the extended period.

31-12-2025 (2026) TaxCorp(GST) 69810 (HC-AP)

Andhra Pradesh High Court Nullifies Composite GST Assessment Order Covering Multiple Years; Orders Separate Yearly Assessments - The Andhra Pradesh High Court, by setting aside the composite assessment order and the appellate order, has reaffirmed the legal position that each assessment year under GST must be assessed independently. The decision is actionable for GST authorities, who must now ensure that all future assessments are conducted separately for each assessment year. Taxpayers can take comfort in the procedural safeguard that composite assessment orders, if issued, can be successfully challenged and set aside.

16-04-2026 (2026) TaxCorp(GST) 69809 (HC-UTTARAKHAND)

Uttarakhand High Court Sets Aside GST Order for Denial of Personal Hearing, Mandates Strict Compliance with Section 75(4) - Based on the judicial determination, it is clear that failure to issue a written notice for personal hearing and denial of the opportunity to be heard constitutes a grave violation of section 75(4) of the CGST Act as well as the principles of natural justice. The outcome of the case is actionable: any adverse GST adjudication order passed without following the mandatory procedure of granting a personal hearing can be challenged and is liable to be set aside. Adjudicating authorities must, therefore, ensure strict compliance with this requirement to uphold the validity of…

08-05-2026 (2026) TaxCorp(GST) 69808 (HC-GUJARAT)

Gujarat High Court Dismisses Writ Petition, Directs Assessees to Tribunal for Redressal of Dispute on Notarized Sale Agreement in High Seas Sales Cases - Based on the present decision, the Gujarat High Court has reaffirmed the principle that the existence of an efficacious alternate statutory remedy precludes the maintainability of a writ petition under Article 226, particularly where the issues raised involve the appreciation of facts intertwined with legal questions. The petitioners, in this case, have been directed to the statutory appellate forum for redressal of their grievances concerning the notarized sale agreement and related objections.

14-05-2026 (2026) TaxCorp(GST) 69807 (HC-UTTARAKHAND)

Uttarakhand High Court Sets Aside GST Ex Parte Orders Due to Improper Service of Show Cause Notices Post-Registration Cancellation - The Court unequivocally quashed the impugned ex parte assessment orders for the relevant financial years, as the essential requirement of effective service of show cause notice and opportunity for personal hearing under Section 75(4) had not been met. The authorities were directed to conduct a fresh adjudication, permitting the petitioner to file replies and avail themselves of a personal hearing if so desired.

18-05-2026 (2026) TaxCorp(GST) 69806 (HC-DELHI)

Delhi High Court Asserts Prima Facie Contempt in GST Refund Non-Compliance Despite Clear Judicial Orders - In light of the above, the Delhi High Court’s decision underscores that compliance with judicial orders is not optional. Where revenue authorities persist in denying refunds despite explicit and repeated directions of the Court, they expose themselves to contempt proceedings. It is imperative for authorities to scrupulously adhere to court orders, especially where all legal objections have been previously adjudicated and the directions are unequivocal.

19-05-2026 (2026) TaxCorp(GST) 69805 (HC-RAJASTHAN)

Rajasthan High Court Affirms Denial of Bail in Fake GST Invoice Case: Written Grounds of Arrest and Prima Facie Involvement Upheld - The Rajasthan High Court has reaffirmed that the mandatory requirement of supplying written grounds of arrest at the time of apprehension is a settled procedural safeguard, non-compliance with which can vitiate arrest. However, where the record establishes that such grounds were duly furnished and the accused is adequately informed of the substance of allegations and statutory basis, procedural challenges to arrest will not succeed. At the bail stage, especially in economic offences under the CGST regime, the Court will not require exhaustive details in the grounds…

20-05-2026 (2026) TaxCorp(GST) 69804 (HC-ALLAHABAD)

Allahabad High Court Rules GST Portal Notice Insufficient Post-Registration Cancellation: Department Must Use Alternative Service Methods - In light of the findings, the writ petition was allowed, and the order issued under Section 73 was quashed. The department has been granted the opportunity to serve a fresh notice through appropriate means and to continue proceedings in accordance with law. This decision establishes that service of notice solely via the GST portal, after cancellation of registration, is not legally tenable.

26-05-2026 (2026) TaxCorp(GST) 69803 (HC-KERALA)

Kerala High Court Invalidates Composite Assessment Notice Covering Multiple Tax Years; Mandates Year-wise Notices for Assessment Proceedings - In light of the binding judicial precedents and the statutory mandate, the Kerala High Court has categorically held that composite notices covering multiple assessment years are not valid. The authorities are required to issue separate notices for each assessment year to ensure compliance with the law and to uphold the principles of natural justice. The impugned composite order was quashed, and liberty was reserved for the authorities to commence fresh proceedings by adhering to the proper procedure, with the exclusion of the intervening period for limitation…

05-06-2026 (2026) TaxCorp(GST) 69802 (HC-MADRAS)

Madras High Court Upholds ITC Blockage under Rule 86A on Non-Genuine Transactions: Mandates Speaking Order and Timely Adjudication - The Madras High Court dismissed the writ petition, upholding the blockage of ITC under Rule 86A. The order was found to be legally valid as it disclosed adequate material and clear reasons for the restriction, and the restriction was not found to be disproportionate. The Court, however, directed the Revenue to ensure that the subsequent show cause and adjudicatory proceedings are carried out without undue delay. Taxpayers should ensure that their representations are detailed and supported by evidence when contesting ITC blockages.

08-06-2026 (2026) TaxCorp(GST) 69801 (HC-MADRAS)

Madras High Court Upholds Statutory Recovery of Interest on Delayed GST Payment; Reference to Section 74 in Recovery Proceedings Not Fatal - The Madras High Court has conclusively held that interest on delayed payment of self-assessed tax constitutes a statutory liability under Section 50(1) and is recoverable notwithstanding the specific procedural reference to Section 74 in recovery forms. The legal sustainability of recovery proceedings is unaffected by technical references, provided the underlying liability is established. The Court’s directive to reconsider the petitioner’s reply underscores the importance of affording procedural fairness even in cases of admitted default.

08-06-2026 (2026) TaxCorp(GST) 69800 (HC-MADRAS)

Madras High Court Clarifies Mandatory DRC-01 Notice Under Section 74 in GST Scrutiny Proceedings; Sets Aside Improper ASMT-13-Based Orders - The Court’s decision underscores the critical importance of following the procedural safeguards set out in the CGST Act and Rules during scrutiny and assessment. Authorities must not bypass the mandatory issuance of DRC-01 notices under Section 74 after scrutiny proceedings (ASMT-10/ASMT-11). Any orders passed without such notice are procedurally defective and liable to be set aside. However, where proceedings are inspection-based and the statutory sequence of DRC-01A followed by DRC-01 has been adhered to, invocation of the extended period under Section…

12-06-2026 (2026) TaxCorp(GST) 69799 (HC-MADRAS)

Madras High Court Validates GST Demand under Section 74 Based on Seigniorage Fee Data; Dismisses Natural Justice Claims after Due Process Observed - The Madras High Court’s decision confirms that where a GST department has access to statutory data (such as seigniorage fee payment records) that reveals greater quantities or values than those disclosed in the assessee’s GST returns, such information can provide a lawful foundation for invoking Section 74 on the grounds of suppression of outward supply value. The judgment affirms that the prima facie test—embodied in the phrase “Where it appears”—is satisfied where there is credible comparable data, and mere technical objections to the invocation…

20-05-2026 (2026) TaxCorp(GST) 69798 (GSTAT-New Delhi (Principal Bench))

Section 171 of Central Goods and Services Tax Act, 2017 - Delhi GST Appellate Authority Orders Builder to Refund Profiteered Amount with Interest and Penalty for Non-Passing of ITC Benefit on Residential Flats - In view of the facts and law, the appellate authority unequivocally directed the respondent to refund the profiteered sum, comprising Rs. 57,08,244/- as base profiteered amount and Rs. 6,84,989/- as GST, to all nine eligible homebuyers. The refund is to be made with interest at 18% per annum and is subject to penalty under section 171(3A) of the CGST Act. The respondent's failure to raise any objection regarding the DGAP’s computation or methodology further reinforced the enforceability…

30-04-2026 (2026) TaxCorp(GST) 69797 (HC-KARNATAKA)

Section 16 of Central Goods and Services Tax Act, 2017 - Karnataka High Court Quashes ITC Denial on GSTR-2A and GSTR-3B Mismatch for Imports and SEZ Procurements During 2018-19: Systemic Gaps and Legal Principles Clarified - Based on the above analysis, the Karnataka High Court concluded that the denial of ITC to the petitioner, premised on a mismatch between GSTR-3B and GSTR-2A for imports and SEZ procurements during FY 2018-19, was legally untenable. The Court quashed the impugned order, recognizing that GSTR-2A matching was not required for such credits at the relevant time, and held that valid documentary evidence (e.g., Bill of Entry) sufficed for ITC entitlement. The matter was remanded…

24-12-2025 (2026) TaxCorp(GST) 69796 (HC-AP)

Andhra Pradesh High Court Grants Conditional Reinstatement of Cancelled GST Registration for Non-Filing and Non-Payment of Returns - Based on the judicial precedent and statutory scheme, the High Court allowed the writ petition, subject to the petitioner’s strict compliance with filing all outstanding returns and payment of all dues. The registering authority is bound to consider the revocation application on merits, and, upon satisfaction of compliance, restore the cancelled GST registration.

31-12-2025 (2026) TaxCorp(GST) 69795 (HC-AP)

Andhra Pradesh High Court Nullifies Composite GST Assessment Orders Spanning Multiple Years: Mandates Year-wise Proceedings - The decision of the Andhra Pradesh High Court makes it clear that GST authorities are not permitted to issue composite assessment orders or show-cause notices covering multiple assessment years or tax periods. All assessment actions must be strictly limited to the relevant period as mandated under the GST law. For taxpayers, this decision provides a clear remedy against any assessment order that consolidates multiple periods into a single proceeding. Tax authorities, on the other hand, must scrupulously adhere to period-based assessment procedures to avoid nullification…

17-12-2025 (2026) TaxCorp(GST) 69794 (HC-AP)

Unsigned Assessment Order Under GST Held Invalid: Andhra Pradesh High Court Sets Aside Order, Reiterates Necessity of Officer’s Signature - This decision reaffirms that assessment orders under the GST regime must bear the signature—digital or physical—of the assessing officer to be legally valid and to constitute proper service. Any order issued without such authentication is invalid in law, and the period of limitation for challenging the order does not begin until valid service has occurred. The assessing authority retains the right to issue a fresh, properly authenticated assessment order following due process.

03-12-2025 (2026) TaxCorp(GST) 69793 (HC-AP)

Andhra Pradesh High Court Nullifies GST Assessment Order for Lack of Document Identification Number (DIN); Grants Liberty for Fresh Assessment - In summary, the Andhra Pradesh High Court has reaffirmed the doctrine that procedural compliance, especially regarding the inclusion of a Document Identification Number (DIN) in GST assessment orders, is mandatory and not a mere technicality. Orders lacking a DIN are invalid and cannot be sustained. However, authorities are at liberty to issue fresh orders in compliance with the procedural mandate, with the corresponding exclusion of the intervening period from limitation calculations. Taxpayers and authorities must ensure every summary assessment and…

26-11-2025 (2026) TaxCorp(GST) 69792 (HC-AP)

Andhra Pradesh High Court Quashes GST Assessments for Denial of Personal Hearing, Citing Breach of Natural Justice Under Section 75(4) - On the basis of the facts and statutory provisions, the High Court’s actionable conclusion is that any assessment order passed under GST law without granting a personal hearing, especially when specifically requested under Section 75(4) of the CGST Act, will be rendered invalid for violation of statutory and constitutional principles of natural justice. Tax authorities must ensure strict adherence to procedural safeguards, and affected parties must assert and document their requests for hearings during the assessment process.

Dated

News & Views

6/13/2026

Article - The Demise of the "Game of Skill" Defence in GST Jurisprudence

6/12/2026

Article - GST and Online Gaming in India: Supreme Court’s New Framework and Its Implications

6/12/2026

Article - GST Implications on 'Buy One Get One' (BOGO) Offers: Free Units, Credit Notes, and Proper Adjustment Strategies

6/12/2026

Article - Mastering GST Scrutiny: Strategic Handling of Form GST ASMT-10 to Prevent Litigation

6/12/2026

Article - Section 107 and the Prohibition of Remand: No Second Chances for the Department under GST