TaxCorp GST/VAT

VAT/GST Highlights

26-02-2026 (2026) TaxCorp(VAT) 31516 (HC-BOMBAY)

Bombay High Court Declines to Answer Tax Reference Where Initiating Party Expresses Disinterest; Legal Questions Remain Open for Future Adjudication - The actionable takeaway from the High Court's decision is clear: where a party at whose instance a reference has been made to the High Court under Section 256 of the Income-tax Act (or analogous provisions) appears and expresses disinterest in pursuing the reference, the High Court is not bound to answer the legal questions referred. Instead, the Court may decline to answer and leave the issues open for possible future consideration when properly contested.

25-02-2026 (2026) TaxCorp(VAT) 31515 (SC)

Supreme Court Dismisses Delayed Review Petition Challenging Rule 17(20) of CST (Rajasthan) Rules, 1957; No Meritorious Ground or Satisfactory Cause for Delay Found - The Supreme Court’s order affirms that review petitions challenging judicial orders, particularly those involving the validity of subordinate legislation under tax statutes, must strictly comply with procedural requirements, including timely filing and presentation of substantial grounds. Delays will not be condoned in the absence of a credible explanation, and the review jurisdiction will not be invoked unless there is a clear and manifest error in the earlier decision. Parties contemplating a review must not only act with due diligence but also ensure that their grounds are supported by error apparent on the record or new and important evidence.

27-02-2026 (2026) TaxCorp(VAT) 31514 (HC-P&H)

High Court Affirms Validity of Additional Surcharge on Declared Goods: Section 7-A Levy Upheld for Iron and Steel Traders - The High Court has definitively ruled that the surcharge under Section 7-A is a valid and independent levy, legally imposed in addition to the tax payable under Section 7 for declared goods such as iron and steel. The impugned orders were upheld, and the appeals were dismissed, establishing that both statutory provisions operate in separate spheres—tax on taxable turnover under Section 7, and a surcharge on tax payable under Section 7-A.

17-02-2026 (2026) TaxCorp(VAT) 31513 (HC-PATNA)

Patna High Court Upholds Taxability of Fabricated Steel Structures as Distinct Commodities; Validates Reassessment under Section 31 BVAT - On the basis of the present decision, it is actionable that fabricated steel structures created as part of a works contract must be treated as distinct commodities for VAT purposes, and their taxable value should include all costs incurred up to the point of incorporation into the works. Deductions for such fabrication and related activities can be disallowed unless the transformation does not result in a distinct marketable commodity. Furthermore, once sufficient material is on record, reassessment under Section 31 BVAT can be validly initiated even if returns have been filed and particulars disclosed, provided the exercise is not a mere change of opinion.

17-02-2026 (2026) TaxCorp(VAT) 31512 (HC-JHARKHAND)

Jharkhand High Court Declares Reassessment Order Time-Barred under JVAT Act: Strict Limitation Period Upheld in Tata Chemicals Ltd. Case - The Jharkhand High Court’s decision reaffirms that reassessment orders under Section 40 of the JVAT Act, 2005, must strictly adhere to the limitation period prescribed in the statute. Any reassessment initiated or concluded after the expiry of the statutory period is without jurisdiction and liable to be quashed as void ab initio. Tax authorities are bound by the limitation provisions, and assessees have a clear remedy to challenge time-barred proceedings through writ jurisdiction.

12-02-2026 (2026) TaxCorp(VAT) 31511 (HC-BOMBAY)

Bombay High Court Directs Tax Department to Release Refund for 2007-08 After Amnesty Settlement Nullifies Later Year Demands - In light of the above analysis, the Bombay High Court ordered the immediate release of the refund due to the petitioner for the tax period 2007-08, along with applicable interest as per statutory rules. The department is restrained from adjusting this refund against any demands for 2008-09 and 2009-10, as those have been conclusively settled under the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fees Act, 2023. Departments must ensure that once a settlement is accepted under an amnesty scheme, no further coercive or adjustment actions are taken in respect of the settled periods.

25-02-2026 (2026) TaxCorp(VAT) 31510 (SC)

Supreme Court Declares “Sharbat Rooh Afza” as Fruit Drink, Disallows Residuary Tax Classification—Upholds Trade and Commercial Understanding Over Regulatory Labels - The Supreme Court ruled that “Sharbat Rooh Afza” is rightly classifiable under Entry 103 of Schedule II, Part A of the UPVAT Act as a “fruit drink/processed fruit product,” subject to VAT at the concessional rate of 4%. The concurrent findings to the contrary by the lower authorities and High Court were held to be legally erroneous. The appeals of the assessee were allowed, and the Revenue was directed to provide appropriate relief, including the refund or adjustment of excess tax paid.

16-02-2026 (2026) TaxCorp(VAT) 31509 (HC-MADRAS)

Madras High Court Quashes Attachment of Bona Fide Purchaser’s Property by Tax Authorities: No Director’s Liability or Anti-Avoidance Action Without Crystallised Dues - The Madras High Court’s ruling establishes that tax authorities cannot attach third-party property acquired prior to the crystallisation of tax dues and before issuance of any attachment order. Directors’ personal liability for company taxes does not arise unless statutory preconditions—including company winding up—are met. Furthermore, anti-avoidance provisions cannot be retrospectively applied to defeat bona fide property transfers made before tax liabilities are determined and notified. Revenue authorities must strictly adhere to statutory timelines and conditions prior to proceeding with attachment or recovery actions against property.

03-02-2026 (2026) TaxCorp(VAT) 31508 (HC-AP)

Telangana High Court Rules SIM Cards Constitute Service, Not Goods: VAT Not Applicable on Activation and Processing Charges - Based on the binding precedents of the Supreme Court and consistent High Court judgments, the Telangana High Court has reaffirmed that the issuance of SIM cards by telecom operators constitutes a service, with the activation and processing charges forming part of the service value. As a result, such transactions are not liable to VAT as a sale of goods. The writ petition was allowed, and the impugned VAT order was quashed.

16-02-2026 (2026) TaxCorp(VAT) 31507 (SC)

Supreme Court Upholds High Court Ruling: Substantive Compliance Prevails Over Procedural Lapses in Land Possession for Exemption; Delay Condoned - The Supreme Court, by condoning the delay and upholding the High Court's judgment, reinforced the principle that substantive conditions—such as actual possession of land—take precedence over technical or procedural requirements in exemption matters. This approach ensures that claimants are not unjustly deprived of statutory benefits due to non-compliance with procedural stipulations, provided the substantive objective of the law is met. Legal practitioners should focus on demonstrating compliance with the substantive requirements, as procedural lapses may not, per se, be fatal to an exemption claim.

02-02-2026 (2026) TaxCorp(VAT) 31506 (HC-AP)

Telangana High Court Declares Sales Tax Assessment Barred by Limitation; State’s Delay in Passing Order Fatal Despite Tax Audit Submission - This decision reiterates the imperative for strict adherence to statutory limitation periods prescribed under the APGST Act. Once the limitation period expires, as per the second proviso to Section 14(1), the assessing authority is precluded from passing any valid assessment order, and any such order will be rendered void ab initio. The High Court’s ruling underscores that, in such situations, no inquiry into the merits of the case is permissible. Tax authorities must ensure that all assessment orders are passed within the prescribed limitation period, including any extension allowed by timely submission of tax audit reports.

16-09-2025 (2026) TaxCorp(VAT) 31505 (HC-MADRAS)

Madras High Court Clarifies Writ Jurisdiction on Remand: Fresh Adjudication Not Required Where Agreement Obligations Fulfilled - The High Court concluded that, in cases where an assessee demonstrates fulfilment of contractual or statutory obligations subsequent to the initiation of administrative proceedings, it is both lawful and expedient for the authority to consider such evidence before deciding whether to proceed with further adjudication. The writ court, therefore, need not direct a remand for fresh consideration where no live issue remains. The appellant is specifically permitted to submit the compliance letter, and the authority is to make an informed decision thereon.

11-02-2026 (2026) TaxCorp(VAT) 31504 (HC-P&H)

Punjab & Haryana High Court: No Penalty for Tax Evasion When Goods Properly Reported at ICC — Mere Invoice Corrections Not Sufficient for Penalty Under Section 14B(7)(ii) PGST - The High Court unequivocally held that penalty under Section 14B(7)(ii) PGST cannot be imposed in the absence of demonstrable intent to evade tax. The act of presenting goods at the ICC with proper documentation is indicative of bona fide conduct, and minor invoice corrections or cuttings, without more, do not support allegations of evasion. As such, the appeals against the respondent-dealer were dismissed.

10-02-2026 (2026) TaxCorp(VAT) 31503 (SC)

Supreme Court Relieves Petitioner from Cost Liability While Upholding High Court’s Substantive Order After Condoning Delay - The Supreme Court’s decision establishes that while procedural delays may be condoned in deserving cases, substantive relief cannot be assumed as a consequence. Petitioners should be prepared for the possibility that, even if delay is condoned, the merits may not favor them. Importantly, the Court demonstrated willingness to consider waiver of costs in suitable cases, particularly where it finds that the imposition of costs may not serve the ends of justice.

10-02-2026 (2026) TaxCorp(VAT) 31502 (SC)

10-02-2026 (2026) TaxCorp(VAT) 31501 (HC-CALCUTTA)

Calcutta High Court Clarifies Exhaustion of Alternative Remedy in VAT Disputes: Writ Petitions Transferred to Appellate Tribunal, Post-Decisional Hearing Deemed Sufficient Compliance with Natural Justice - The Calcutta High Court reaffirmed the principle that writ jurisdiction under Article 226 cannot be routinely invoked when an efficacious statutory remedy is available, barring exceptional circumstances such as patent lack of jurisdiction or gross violation of natural justice. Where disputed facts or complex evidentiary issues arise, these are best left to the determination of statutory appellate forums. The Court further clarified that a post-decisional hearing, as provided under Section 74 of the VAT Regulation, suffices to meet the requirements of natural justice, so long as no tangible prejudice is demonstrated. Transfer of writ records to the Tribunal and summary dismissal of later writs ensure both fairness and statutory compliance.

09-02-2026 (2026) TaxCorp(VAT) 31500 (HC-AP)

Andhra Pradesh High Court Upholds Rejection of Exemption Claim for Tamarind Commission Sales Due to Non-Compliance with Form A-5 Requirements - Based on the detailed examination of the facts and applicable legal provisions, the Andhra Pradesh High Court concluded that the petitioner failed to comply with the mandatory requirements of Rule 17-C of the Andhra Pradesh General Sales Tax Rules, 1957. The absence of the prescribed signature and seal on Form A-5, coupled with the failure to prove payment of tax by the principal, was fatal to the exemption claim. The revisional authority was well within its powers to review and rectify the assessment, and no principles of natural justice were violated. The revision petitions were thus dismissed, affirming the orders of the lower authorities.

04-02-2026 (2026) TaxCorp(VAT) 31499 (HC-MADRAS)

Madras High Court Allows Conditional Challenge to Tax Order; Bank Attachment Lifted on Partial Deposit under Section 51 of TNVAT Act - The Madras High Court’s decision offers a pragmatic, actionable solution by permitting the petitioner to contest the assessment by complying with the statutory pre-deposit under Section 51 of the TNVAT Act. This order underscores that taxpayers must adhere to statutory timelines and procedural requirements but may be granted relief upon substantial compliance with pre-deposit norms. The Court’s approach also relieves the immediate financial hardship imposed by the attachment, provided the taxpayer demonstrates bona fide intent to contest the assessment.

04-02-2026 (2026) TaxCorp(VAT) 31498 (HC-AP)

Andhra Pradesh High Court Clarifies Scope of ‘In the Course of Export’ under Section 5(1) CST Act: Exemption from State Sales Tax Upheld for Exports with Foreign Exchange Receipts - The Andhra Pradesh High Court’s decision reaffirms that sales resulting in the export of goods out of India, where sale consideration is received in foreign currency and the transfer of title occurs post customs clearance, fall squarely within the ambit of “in the course of export” under Section 5(1) of the CST Act. The exemption from state sales tax, as provided under Article 286(1)(b) of the Constitution, is fully available in such cases. Tax authorities must adhere to established legal principles and Supreme Court precedents while adjudicating similar cases.

04-02-2026 (2026) TaxCorp(VAT) 31497 (HC-AP)

Andhra Pradesh High Court Upholds Dismissal of Belated VAT Appeal Due to Unexplained Delay and Failure to Notify Change in Business Address - On the basis of the above decision, it is clear that assessees must maintain consistent diligence in prosecuting tax matters and must comply with statutory obligations, including informing the assessing authority of any change or cessation of business address. Unexplained or inadequately explained delays in filing appeals will not be condoned, especially where the record demonstrates a lack of participation and failure to adhere to procedural requirements. Assessees should ensure prompt communication and compliance with service of notice provisions to avoid dismissal of appeals on technical grounds.

08-10-2025 NOTIFICATION 5(54)/Policy/VAT/2013/PF/545 & 553

Amendments in the Sixth Schedule of the Delhi Value Added Tax Act, 2004 ...

23-02-2024 NOTIFICATION No. S.O. 834(E)

Designated Indian Carrier - M/s SNV Aviation Private Limited (Akasa Air). ...

28-09-2022 NOTIFICATION No. F. No. 3(15)/Fin.(Exp.-I)/2022-23/DS-I/780

Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 ...

01-08-2022 NOTIFICATION No. F. 10/21/2022-23/SRD/Fin/1920-1929

Seek to rescind the Notification No. F.3(107)/Fin.(Exp.-I)/2021-22/DS-I/295 dated the 10th November, 2021 ...

03-02-2022 CIRCULAR NO. 03 of 2021-22

DVAT returns for the quarter ending 31.12.2021 in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures shall stand extended upto 12.02.2022 ...

17-12-2021 Circular No. F. No.5(4)Misc./L&J/2018-2019/2340-45

Clarification on limitation period for Remand Back Cases U/s 34(2) of DVAT Act 2004 ...

01-12-2021 NOTIFICATION No. F.10/45/2021-22/SRD/Fin/3221-3231

Amendments in the Fourth Schedule of the Delhi Value Added Tax, 2004 ...

10-11-2021 NOTIFICATION No. . F. 3(107)/Fin.(Exp.-I)/2021-22/DS-I/295

Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 ...

02-08-2021 Circular No. F.3(636)/Policy/VAT/2026/657-64

Advised to adhere to the orders of the Hon'ble Supreme Court while dealing with the limitation period in respect of suo motu review, review, rectification, application and objection petition under the various provisions ...

18-08-2021 Circular No. F.7(420)/VAT/Policy/2011/PF/726-31

Filling of online return for first quarter of 2021-22-extension of thereof. ...

24-03-2021 NOTIFICATION No. F. 5(54)/Policy/VAT/2013/PF/491-502

Seeks to amend Sixth Schedule in the Delhi Value Added Tax Act, 2004 ...

30-07-2020 NOTIFICATION No. F. 3(20)/Fin.(Rev-I)/2020-21/DS-IV/39

Amendment in Fourth schedule of Delhi Value Added Tax, 2004 ...

09-06-2020 NOTIFICATION No. F.3(10)/Fin.(Rev-I)/2020-21/DS-VI/178

Amendment in Fourth Schedule in Delhi Value Added Tax Act, 2004 ...

15-05-2020 Circular No 03/2020/21

Circular regarding Order of Hon'ble Supreme Court dated 23-03-2020 for petition (civil) No. 3/2020. ...

04-05-2020 No. F.3(1) Fin.(Rev-I)/2019-20/DS-VI/149

Amendments in the Fourth Sechedule appended to S. No 12 and 13 ...

News & Views

Article - Comprehensive Analysis of the Interplay Between Section 122 and Sections 73 & 74 of the CGST Act, 2017

Article - Comprehensive Restructuring of Tobacco and Pan Masala Taxation in India Effective February 2026

Article - The State’s Right to Retain Amounts Collected Without Legal Authority

Article - Addressing Procedural Lapses in GST Returns: Rectification Beyond Limitation Where No Revenue Loss Occurs

Article - Major Policy Shift in GST for Exporters and Importers of Intermediary Services: Key Implications and Checklist

Article - A New Era in GST Law: Key Takeaways from the Shilpa Medicare Ruling and the Road Ahead for GST Administration

Article - Enhanced Overview of the Invoice Management System (IMS): Critical Considerations for the Industry

Article - GST Implications on Transferable Development Rights (TDR): The Case for Exemption

Article - GST Liability on Renting of Immovable Property under Reverse Charge Mechanism (RCM): Complexities in Absence of Actual Rent Payment

Article - Consolidated Show Cause Notices Under Section 74 of CGST Act: Why Financial Years Cannot Be Combined

Article - GST Compliance 2026: The Transition to Real-Time ITC Validation and Hard Controls

Article - GST Implications in Corporate Restructuring: Insights from the Gujarat High Court’s Judgment in Alstom Transport India Limited

Article - Understanding the Pure Agent Mechanism in GST Valuation: Where Law Intersects with Business Practice

Article - Post-Sale Discounts under GST: 2026 Legal Developments and Business Implications

Article - GST Implications for Restaurant Services Provided Through E-Commerce Platforms: Can Composition Dealers Participate?

Article - India’s Union Budget 2026-27: A New Era in Indirect Taxation

Article - Union Budget 2026-27: Advancing Inclusive Growth and Strengthening Economic Resilience

Article - Key Amendments to GST Law Proposed by Finance Bill, 2026

Article - EU-India Free Trade Agreement: A Comprehensive Overview of Tariff and Market Access Measures

Article - Union Budget 2026–27: Transformative Measures in Direct Taxation, GST, and Customs

Page 1 of 246 (4917 items)12 3 4 5 6 7…244 245 246

10-03-2026 (2026) TaxCorp(IDT) 12163 (GST)

AAR : Gujarat AAR Dismisses Advance Ruling on ‘Rice Husk Board’ Classification Citing Lack of Evidence, Overlap with Previous Case, and Non-Compliance with BIS Standards

10-03-2026 (2026) TaxCorp(IDT) 12162 (GST)

HC : Allahabad High Court Rules Joint Commissioner (Appeals) Has No Power to Remand Refund Appeals under CGST Act; Orders Fresh Decision in Anand & Anand ITC Refund Case

10-03-2026 (2026) TaxCorp(IDT) 12161 (GST)

AAR : Gujarat AAAR Remands Rice Husk Board Classification Case to AAR for Fresh Decision After Submission of Key Documents

10-03-2026 (2026) TaxCorp(IDT) 12160 (GST)

AAR : Telangana AAAR Partially Overturns AAR: GST Not Applicable on District Mineral Foundation Contributions; NMET Payments Remain Taxable

10-03-2026 (2026) TaxCorp(IDT) 12159 (GST)

HC : Bombay High Court Directs Government Ministries to Decide on Extension and Refunds of Pre-GST Entertainment Tax Incentives for Imagicaaworld Theme Parks

10-03-2026 (2026) TaxCorp(IDT) 12158 (GST)

HC : Delhi High Court Quashes Ex-Parte GST Orders Due to Inadequate Notice Communication via Portal for FY 2017–18 and 2019–20

10-03-2026 (2026) TaxCorp(IDT) 12157 (GST)

HC : Telangana High Court Refuses Writ Jurisdiction in GST Penalty Dispute, Directs Assessee to GSTAT Following Tribunal Constitution

10-03-2026 (2026) TaxCorp(IDT) 12156 (GST)

HC : Telangana High Court Orders Acceptance of Manual GST Revocation Application After Cancellation for Extended Non-Filing of Returns

10-03-2026 (2026) TaxCorp(IDT) 12155 (GST)

HC : Allahabad High Court Quashes Remand Order for Non-Service of Written Grounds of Arrest Under GST Act; Clarifies "Reasons to Believe" Need Not Be Furnished to Arrestee

10-03-2026 (2026) TaxCorp(IDT) 12154 (GST)

HC : Madhya Pradesh High Court Affirms Broad Appellate Powers Under GST: Dismisses Writ Challenging Cancellation of Registration on Fake Invoice Allegations

10-03-2026 (2026) TaxCorp(IDT) 12153 (GST)

HC : Bombay High Court Quashes Rs. 54 Crore GST Demand: Adjudication Order Held Void for Mechanical Disposition and Breach of Natural Justice

10-03-2026 (2026) TaxCorp(IDT) 12152 (GST)

HC : Madras High Court Clarifies ISD ITC Distribution: Distribution Triggered Only Upon Fulfillment of Section 16(2) Conditions, Not Just Invoice Date

10-03-2026 (2026) TaxCorp(IDT) 12151 (GST)

HC : Bombay High Court Orders Immediate Unfreezing of Wipro’s Bank Account; Recovery Under Section 79 Set Aside Due to Credit Note Reconciliation Dispute

07-03-2026 (2026) TaxCorp(IDT) 12148 (GST)

HC : Gujarat High Court Upholds Bank Account Freeze of Fintech Platform for Lapses in Due Diligence over Online Gaming Transactions

10-03-2026 (2026) TaxCorp(IDT) 12147 (GST)

HC : Andhra Pradesh High Court Quashes GST Refund Recovery Orders Post-Omission of Rule 96(10); Directs Reversal of Rs. 11.2 Crore Demand Against Exporter

10-03-2026 (2026) TaxCorp(IDT) 12146 (GST)

AAR : Waste Transport Services to Howrah Municipal Corporation Ruled as GST-Exempt ‘Pure Services’: West Bengal AAR Decision Clarifies Exemption Scope under Sr. No. 3 of Notification No. 12/2017-CT (Rate)

10-03-2026 (2026) TaxCorp(IDT) 12145 (GST)

AAR : West Bengal AAR: Security Services to FCI Not GST-Exempt as ‘Pure Services’ to Government Entity

10-03-2026 (2026) TaxCorp(IDT) 12144 (GST)

AAR : Gujarat AAR Clarifies: Paddle Wheel Aerators for Aquaculture Attract 18% GST under HSN 8479, Not Agricultural Machinery

10-03-2026 (2026) TaxCorp(IDT) 12143 (GST)

AAR : GST Liability Triggered on Receipt of Mobilisation Advance for Works Contract: Gujarat AAR Rules in Infrastructure Project Case

10-03-2026 (2026) TaxCorp(IDT) 12138 (GST)

AAR : Gujarat AAR Declares GST Exemption for Semen Sorting Services as Animal Husbandry Support, Cites Specific SAC Classification Over Residuary

10-03-2026 (2026) TaxCorp(IDT) 12137 (GST)

HC : Calcutta High Court Rules Executive Circular Cannot Retrospectively Deny Refund of Unutilised ITC on Edible Oils; Adani Wilmar Secures Relief

10-03-2026 (2026) TaxCorp(IDT) 12136 (GST)

AAR : West Bengal AAR Distinguishes GST Rates on Restaurant Food and Hookah Supplies: Separate Tax Treatments for Tobacco and Non-Tobacco Hookah Confirmed

03-03-2026 (2026) TaxCorp(IDT) 12119 (Excise)

SC : Supreme Court Upholds Secured Creditors’ Priority Over State Tax Dues Under SARFAESI Act, Rejects Revenue’s Review Amid Enforcement Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12118 (Excise)

SC : Supreme Court Affirms Customs Duty Demand on 100% EOU for Abuse of Duty-Free Import Scheme: Misuse in DTA Sales Upheld

03-03-2026 (2026) TaxCorp(IDT) 12116 (Excise)

SC : Supreme Court Grants Conditional Bail to Appellant After 2.5 Years of Incarceration Amidst Ongoing Criminal and Civil Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12106 (GST)

HC : Rajasthan High Court Defers Adjudication on Zoomcar India’s Challenge Against CGST Circulars, Awaits Supreme Court’s Verdict

03-03-2026 (2026) TaxCorp(IDT) 12105 (GST)

HC : Allahabad High Court Rebukes U.P. State Employees Welfare Corporation for Unlawful Deductions from Retiral Dues; Orders Full Payment Without GST or Advance Recoveries

03-03-2026 (2026) TaxCorp(IDT) 12104 (GST)

HC : Calcutta High Court Upholds GST Authority’s Power to Issue SCN under Section 74 for Alleged Fraudulent ITC Availment via Retrospectively Cancelled Suppliers

03-03-2026 (2026) TaxCorp(IDT) 12103 (GST)

AAR : West Bengal AAR: Iced Tea Preparations and Syrups Attract 5% GST; Non-Alcoholic Flavoured Beverages Face 40% GST Amid HSN Classification Dispute

03-03-2026 (2026) TaxCorp(IDT) 12102 (GST)

HC : Bombay High Court Affirms GSTAT’s Inherent Power to Grant Interim Relief Despite No Explicit Provision in CGST Act

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