Goods and Services Tax

HIGHLIGHTS
GST
Dated:- 1-4-2026
PTI
New Delhi, Apr 1 (PTI) Following are the top stories at 9 pm NATION DEL87 LDALL FCRA (8.43 PM)

As BJP and Oppn spar, debate on FCRA amendment bill in LS deferred New Delhi/Alappuzha: A discussion in the Lok Sabha on a bill to amend the Foreign Contribution Regulation Act (FCRA) scheduled for Wednesday was deferred amid a political slugfest, with the opposition alleging that the new measures could curb minority rights and tighten government control over NGOs.

CAL74 AS-POLL-2NDLDALL PM (8.33 PM)

Assam polls: PM woos tea garden workers, accuses Congress of planning law to protect infiltrators Gogamukh/Behali (Assam): Prime Minister Narendra Modi on Wednesday launched the BJP’s poll campaign in Assam, predicting a “hat-trick” for his party with people's blessings and asserted that the Congress will achieve a “century of defeats” in elections.

DEL54 PM-WASIA-MEETING (5.14 PM)

PM Modi to review

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along with the NDA.

BOM18 DEF-WASIA-LD NAVY CHIEF (8.47 PM)

Indian Navy was minutes away from striking Pak from sea during Op Sindoor: Admiral Tripathi Mumbai: The Indian Navy was minutes away from striking Pakistan from the sea during Operation Sindoor when Islamabad requested stoppage of kinetic actions, Navy chief Admiral Dinesh K Tripathi said on Wednesday.

CAL61 WB-POLLS-2ND LD MAMATA (6 PM)

Be cautious while filing nominations, new officers may reject them: Mamata to TMC nominees Kolkata: Trinamool Congress supremo Mamata Banerjee on Wednesday alleged that officials recently appointed by the Election Commission were entrusted to reject nominations of her party's poll candidates and urged them to be cautious while filing their nominations.

MDS57 KL-POLLS-LD RAJNATH (6.57 PM)

'God not secure in Kerala', LDF betrayed Lord Ayyappa for few pieces of gold: Rajnath Singh Kochi: Senior BJP leader and Defence Minister Rajnath Singh on Wednesday la

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nals to decide on pleas against exclusion or inclusion, says SC New Delhi: Nineteen appellate tribunals headed by former chief justices and high court judges will decide on the pleas of those excluded from the voter list during the Special Intensive Revision (SIR) of the electoral rolls in poll-bound West Bengal, the Supreme Court said on Wednesday.

LGD32 DL-HC-CHILD TRAFFICKING (5.24 PM)

Delhi HC says Delhi has become 'mandi' for child trafficking, seeks police's response on PIL New Delhi: The national capital has become a “mandi” for child trafficking, the Delhi High Court said on Wednesday and asked the railways and the police to respond to a petition raising concern over such incidents blatantly happening at railway stations and surrounding areas.

BUSINESS DEL52 BIZ-2NDLDALL ATF-PRICE-HIKE (5 pm)

ATF hike for domestic airlines limited to 8.5%; commercial LPG, premium petrol prices rise New Delhi: Aviation turbine fuel (ATF) prices for domestic airli

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Haryana records highest SGST growth in FY26: Report
GST
Dated:- 1-4-2026
PTI
Chandigarh, Apr 1 (PTI) Haryana has recorded the highest growth in State GST (SGST) collection among all states in 2025-26, according to a report by the Central Board of Indirect Taxes and Customs (CBIC).

The state's post-settlement SGST collection stood at Rs 48,289 crore in FY26, registering a 21.5 per cent growth from Rs 39,743 crore in FY25.

This is much higher than the national average growth of 5

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CM Siddaramaiah questions Centre over ‘tax terrorism’ against Karnataka
GST
Dated:- 1-4-2026
PTI
Bengaluru, Apr 1 (PTI) Karnataka Chief Minister Siddaramaiah on Wednesday launched a scathing attack on the Centre, questioning whether its financial policies towards the state amounted to “tax terrorism or tax plunder”.

Launching a tirade against the union government, he alleged that it returns only 15 paise against every rupee contributed by the people of the state.

He charged that the BJP leaders from Karnataka opted to speak against the state government instead of supporting it.

“For every one rupee contributed by Kannadigas in taxes, the Union Government returns only 15 paise. Should this be called tax terroris

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day, they choose to speak against us,” Siddaramaiah said.

He underlined that Karnataka has emerged as a leading state in GST performance and ranked second in total GST collections, first in growth rate, recording a 17 per cent increase.

Yet, despite this strong contribution, the state receives only about 52 per cent in return, the Chief Minister said, adding the “flawed and unscientific implementation” of GST has resulted in significant financial losses for Karnataka, amounting to thousands of crores of rupees.

“The Union Government has further weakened the state’s financial position by denying our rightful share under the 15th Finance Commission, not sharing cess and surcharge revenues, failing to compensate GST losses, a

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gerate Karnataka’s borrowing, of conveniently “ignoring” the growing debt burden imposed by the Centre on every Indian.

“When Prime Minister Narendra Modi took office in 2014, the national debt stood at Rs 51.06 lakh crore. By the 2026–27 Budget, it has risen to Rs 214 lakh crore. This amounts to an average debt burden of around Rs 1.5 lakh per citizen,” Siddaramaiah said.

“This burden also falls on the seven crore people of Karnataka – a fact that leaders like Bommai and Ashoka would do well to acknowledge before making statements.” Siddaramaiah had on Tuesday criticised State BJP president B Y Vijayendra's demand for a “white paper” on the government's finances, calling it a reflection of his poor understanding of econom

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Oppn playing politics on West Asia crisis, alleges Rijiju amid heated exchanges with LoP Kharge
GST
Dated:- 1-4-2026
PTI
New Delhi, Apr 1 (PTI) The Rajya Sabha on Wednesday witnessed sharp exchanges between Leader of Opposition Mallikarjun Kharge and Parliamentary Affairs Minister Kiren Rijiju, who accused the opposition of indulging in politics at a time when the country should be united in the face of the West Asia conflict.

Tempers flared up as Kharge questioned why the government was not holding a discussion on the West Asia crisis in Parliament and attacked Prime Minister Narendra Modi for not being present at the all-party meeting on the issue.

Rijiju hit back at Kharge, accusing him of failing to uphold the dignity of his post by making “irresponsible” statements and “abusing” the prime minister.

He said none of the Leaders of Opposition (LoPs) attended the all-party meeting, adding that it was unfortunate that the opposition was “playing politics” over t

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which includes the Central Armed Police Forces (General Administration) Bill 2026 and The Insolvency and Bankruptcy Code (Amendment) Bill, 2026.

The government has also listed a statutory resolution for levying Special Additional Excise Duty on Aviation Turbine Fuel (ATF) with a prescribed rate of Rs 50 per litre on ATF.

Rijiju said the BJP is ready to sacrifice some of the allotted time remaining with it on the CAPF Bill. “I will not tell other members to sacrifice their time, but we will sacrifice our time as some of our members will speak but for a lesser time. If it is required, we can sit a little after 6 PM,” he said.

Reacting to it, Kharge accused the government of forcing its agenda while failing to pay heed to the opposition's concerns. “They bring bills whenever they want. They are ready for a discussion anytime and come out with a statement anytime.” The Leader of Opposition said he has written to the Chair twice for taking up a short-duration discussion on th

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ment.

“There is a problem here. They want to speak what they want, but they don't want to listen. It is just the opposite happening here. They accuse us but don't listen to the government here,” the Parliamentary Affairs minister said.

He said that when an all-party meeting on the West Asia crisis was convened, none of the leaders of the opposition from both Lok Sabha and Rajya Sabha attended, even though Congress members and those of other opposition parties were present.

During the discussion on the finance bill, he said, opposition members only spoke about LPG, petrol and diesel. He said the finance minister gave a detailed reply, and the prime minister had a detailed discussion with state chief ministers via video conferencing.

He said the finance minister told both Lok Sabha and Rajya Sabha about the steps taken to tackle the crisis and to control the prices, as they have skyrocketed across the world, while there has been no increase in India.

The excise duty h

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GST collections rise 9 pc to over Rs 2 lakh cr in March, third highest in FY26
GST
Dated:- 1-4-2026
PTI
New Delhi, Apr 1 (PTI) GST revenues grew about 9 per cent in March, scaling to the pre-tax cut level of over Rs 2 lakh crore, the third highest monthly collection in the 2025-26 fiscal, buoyed by mop-ups from imports as well as domestic sales and purchases, government data showed on Wednesday.

Gross domestic revenues rose 5.9 per cent to over Rs 1.46 lakh crore, while those from imports grew 17.8 per cent to Rs 53,861 crore during the month.

The gross Goods and Services Tax (GST) mop-up was Rs 1.83 lakh crore in March 2025.

March 2026 saw the third-highest collection in the 2025-26 fiscal (April-March), with April

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uary, it was over Rs 1.83 lakh crore.

Refund issuance during March rose 13.8 per cent to Rs 22,074 crore, the latest data showed.

After adjusting refunds, net GST revenues in March stood at about Rs 1.78 lakh crore, up 8.2 per cent year-on-year.

Deloitte India Partner M S Mani said while these collections indicate that the consumption sentiment continues to be strong, it is interesting to see that the 8 per cent plus growth in the gross GST collections has been significantly helped by the very strong collections in the import GST numbers.

“There has been a significant increase in imports, which has contributed to the GST collections on imports; this would also have led to a significant increase in the customs duty collection

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GST collections grow 8.8 pc to over Rs 2 lakh cr in March
GST
Dated:- 1-4-2026
PTI
New Delhi, Apr 1 (PTI) Gross GST collections grew 8.8 per cent to over Rs 2 lakh crore in March, aided by tax mop-ups from domestic sales as well as imports, government data showed on Wednesday.

The gross Goods and Services Tax (GST) mop-up was Rs 1.83 lakh crore in March, 2025.

Gross domestic revenues rose 5.9 per cent to over Rs 1.46 lakh crore, while those from imports grew 17.8 per cent to

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Admission of tax liability defeats challenge to assessment order where confirmed demand matches the taxpayer's own undertaking.
Case-Laws
GST
A challenge to an assessment order on grounds of confirmed tax demand failed where the petitioner's reply to the show cause notice had already accepted liability for delayed remittance of tax for the relevant period and undertaken to pay it. The High Court noted that the demand reflected in the assessment order corresponded to that admission, so no surviving ground remained to dispute the order. The writ petition was dismissed on that basis.
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Waiver claim under Rule 164(10) remanded for fresh consideration after denial of hearing and no appellate remedy.
Case-Laws
GST
The High Court dealt with a partial rejection of a waiver claim linked to belated filing of GSTR-9 and noted the absence of a specific appellate remedy against the waiver order. As the petitioner had not appeared despite notice, the Court held that one further opportunity should be granted to file a reply and supporting documents before the same authority. It set aside the impugned order and remanded the matter for fresh consideration, leaving all factual and legal contentions open. No finding was rendered on the merits of the waiver claim under Rule 164(10), and the request was to be reconsidered in light of the clarifications in Circular No. 238/32/2024-GST.
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In pursuance of Union Budget 2026-27 announcement, CBIC operationalises comprehensive reforms for e-commerce exports and courier trade to enhance ease of doing business from April 1, 2026
GST
Dated:- 31-3-2026

Rs.10 lakh cap on courier export consignments removed to boost e-commerce exports

Measures to strengthen India's e-commerce export ecosystem and global competitiveness

Major push to ease of doing business with flexibility enhanced for MSMEs, artisans and start-ups

Reforms to reduce logistics inefficiencies, dwell time and transaction costs with system-driven process simplification to improve efficiency in courier-based trade

Return to Origin (RTO) mechanism introduced for faster clearance of unclaimed imports;

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nefficiencies and strengthen India's global export competitiveness, particularly for MSMEs, artisans and start-ups

As part of these reforms, the existing value limit of Rs.10 lakh for commercial export consignments through courier mode has been removed. This measure is expected to significantly boost exports, especially for e-commerce exporters, by allowing greater flexibility in shipment value and enabling seamless exports through the courier mode. eliminating the need to divert such shipments to conventional air or sea cargo solely due to value restrictions.

In order to address congestion and delays in disposal of uncleared or unclaimed imported goods at International Courier Terminals, CBIC has introduced a Return to Origin (RTO) f

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These reforms are supported by system-based enhancements and process simplifications aimed at improving the overall efficiency of courier-based trade. The measures are expected to reduce dwell time, lower transaction costs and provide significant relief to exporters, logistics operators and other stakeholders involved in international courier trade, especially E-commerce.

The introduction of these measures marks another important milestone in the Government's ongoing efforts to promote ease of doing business, strengthen India's e-commerce export ecosystem and enhance the country's competitiveness in global trade.

The CBIC has carried out amendments in the Courier Imports and Exports (Electronic Declaration and Processing) Regulations

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Onerous bail conditions: additional bank guarantee cannot be required when personal bond and sureties have already been furnished.
Case-Laws
GST
A bank guarantee cannot be imposed as an additional bail condition where the accused has already furnished a personal bond and sureties. Applying Saravanan v. State represented by the Inspector of Police, the Court treated such an extra requirement as an onerous condition beyond the bail security already accepted. The added bank guarantee was therefore not legally sustainable in the circumstances, and the condition was set aside. The appeal was allowed.
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E-way bill and prescribed documents required for release of detained goods; detention upheld when documentation was absent.
Case-Laws
GST
Release of goods under section 129(1)(a) was unavailable where the supplier did not produce an e-way bill or any genuine prescribed documents. The High Court treated the absence of statutory transport documents as sufficient to justify detention and refused release of the goods, and the Supreme Court dismissed the SLP challenging that view. The text also notes issues concerning suspension of registration, prohibition on taxable supply, validity of a tax invoice during suspension, and the requirement to generate an e-way bill by the supplier, recipient or owner.
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Retrospective GST on SEZ insurance supplies stayed as Court finds arguable jurisdictional challenge to amendment-based demand.
Case-Laws
GST
Retrospective GST demand on insurance supplies to SEZ units raised a prima facie jurisdictional issue, because the amendment inserting the words “for authorised operations” could not, at this stage, be used to tax past supplies that had been treated as zero-rated. The Court found the challenge arguable on the competence to levy tax retrospectively for the period before 1 October 2023 and noted the statutory definition of “recipient” under the CGST Act, observing that the SEZ units had subscribed to the policies and paid the consideration. Pending final hearing, the impugned orders were stayed.
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Premature recovery from electronic credit ledger stayed where statutory appeal period and Section 78 recovery period had not expired
Case-Laws
GST
Premature recovery from an electronic credit ledger was restrained where the ledger was debited before expiry of the appeal period and before the statutory recovery period under Section 78 had run. The Court held that recovery could not commence until three months after service of the order, unless recorded reasons justified curtailment under the proviso to Section 78. Finding no such reasons, and noting that similar petitions had already received interim protection, the Court granted interim relief by staying the appellate order, directing re-credit of the debited amount, and restraining further recovery.
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Electronic credit ledger blocking lapses after one year under Rule 86A(3); expired restriction must be lifted.
Case-Laws
GST
Rule 86A(3) of the CGST Rules, 2017 limits blocking of an electronic credit ledger to one year from the date of imposition, so the restriction ceased by operation of law once that period expired. The HC held that the petitioner was entitled to unblocking without a separate declaration, and rejected the Department's reliance on cancellation of registration or possible future proceedings to extend an expired restriction. The impugned blocking was set aside, while issues concerning ITC eligibility and any other proceedings were expressly left open.
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Writ maintainability in State contracts upheld; equitable GST adjustment applied and discriminatory denial set aside.
Case-Laws
GST
Writ jurisdiction was held maintainable in a contractual dispute involving a State instrumentality because the challenge concerned the applicability and interpretation of a State order amending the Public Works Financial & Accounts Rules, not merely a private contract remedy. The respondent corporation, being under State control and bound by the governing rules and circulars, was subject to Clause 36E providing equitable adjustment when tax rates change during performance. Clause 45.1 could not override that later adjustment mechanism. Denial of the revised GST benefit, when extended to other State bodies, was arbitrary and discriminatory under Article 14. The rejection letter was quashed and refund of the differential GST with interest directed.
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Article 22(2) challenge failed as arrest and magistrate production were found within the constitutional time limit.
Case-Laws
GST
Article 22(2) was not violated because the court found that arrest took place after completion of the search and statement recording, and production before the magistrate at 8.30 pm the same day remained within the 24-hour constitutional limit, even after accounting for medical examination time. The challenge to the arrest also failed because the grounds disclosed material from investigation showing involvement in an organised online gaming and shell-entity network alleged to have caused GST evasion under the CGST Act. The court accepted that the record showed prior summons, search action and non-cooperation, and held that the arrest was backed by sufficient material. Relief in writ jurisdiction was therefore declined.
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Rule 86A cannot support negative blocking of input tax credit beyond credit actually available in the Electronic Credit Ledger.
Case-Laws
GST
Rule 86A permits blocking of input tax credit only to the extent credit is actually available in the Electronic Credit Ledger. Where the ledger shows no balance or a negative balance, the provision cannot be used to create or sustain further blocking. Applying that principle, the High Court upheld the blocking only up to the positive balance available in the ledger and quashed the excess negative blocking as without jurisdiction. The Department was left free to pursue the remaining disputed amount through adjudicatory proceedings after issuing a fresh show-cause notice.
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Mandatory hearing in refund proceedings required before rejection under Rule 92(3); curtailed reply period invalidates the order.
Case-Laws
GST
Rule 92(3) of the CGST Rules requires notice in Form GST RFD-08, a full fifteen days to reply in Form GST RFD-09, consideration of that reply, and an opportunity of hearing before refund rejection. The High Court held that curtailing the reply period to seven days, rejecting the claim the next day, and ignoring the petitioner's e-mail response breached the mandatory procedure. The rejection order was therefore unlawful and set aside. The proper officer was directed to issue fresh notice in conformity with Rule 92(3), consider the reply, grant a hearing, and pass a fresh order in accordance with law.
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Completed special audit cannot be reopened for a supplementary report; challenge to provisional attachment became infructuous.
Case-Laws
GST
Section 66 contemplates a special audit only where the case is complex and the competent officer records the requisite opinion in the interest of revenue; once that audit is completed and the report is filed, a supplementary or additional report cannot be directed because it would reopen a concluded exercise. The Court also noted that the audit had already served its purpose for the provisional attachment proceedings, so a further Chartered Accountant's report would serve no purpose. The writ challenge to provisional attachment also failed because the bank accounts had already been defreezed and the attachments lifted, rendering the petition infructuous.
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Premature writ challenge to GST DRC-01A intimation rejected; department must first follow show cause adjudication and appeal process.
Case-Laws
GST
The HC held that a writ challenge to a GST DRC-01A intimation under Section 74(5) read with Rule 142(1A) was premature because the communication was only a pre-adjudication step. As no adjudication had yet occurred, and the proposed demand required factual examination including the special audit report, the dispute was not fit for writ interference. The department was directed to issue a show cause notice, grant a hearing, and pass a reasoned order. The petitioner may then pursue the statutory appellate remedy under Section 107 against the adjudicatory order, with all contentions left open.
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Input tax credit cannot be denied to bona fide recipients merely because the supplier failed to remit tax.
Case-Laws
GST
Section 16(2)(c) of the CGST/KGST Act and Rule 36(4) of the CGST/KGST Rules were read down, not struck down, so that input tax credit is not denied to a bona fide recipient who has satisfied the other statutory conditions merely because the supplier failed to remit tax to the Government. The High Court accepted that a purchaser cannot be required to ensure the supplier's tax payment, as that would impose an impossible burden and penalise the recipient for another's default. The provisions were therefore confined to non-bona fide, collusive or fraudulent transactions, and ITC remains available to genuine recipients affected only by supplier default.
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Contractual health-centre operations taxed as composite services, with exemptions for healthcare and pure services denied.
Case-Laws
GST
Operation and management of Government health centres and polyclinics under a contractual arrangement with a PSU executing agency was treated as a taxable supply of contractual operational and managerial services. Entry 74 exemption for healthcare services by a clinical establishment was denied because the applicant itself was not supplying healthcare as the clinical establishment, and the payments were linked to centre-wise operational obligations rather than diagnosis or treatment. Entry 3 exemption for pure services was also unavailable because the supply was made to the PSU, not directly to Government, and the arrangement was composite rather than pure services. Receipts were characterised as contractual consideration, not grant or subsidy.
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Canteen recoveries taxed, ITC denied on contractor bills, while notice pay recovery was held outside GST.
Case-Laws
GST
Canteen recoveries from employees were treated as taxable consideration: the AAR held that the employer's provision of a canteen was ancillary to its business, and the salary deduction represented payment for a separate supply by the employer to employees, so GST was payable on the amount recovered. Input tax credit on GST charged by the canteen contractor was denied because the inward supply was restaurant service taxable at the notified concessional rate without input tax credit, which could not be overridden by the general ITC provision. Notice pay recovery was held not taxable, because it was a deterrent for premature exit rather than consideration for tolerating an act, and the employee received nothing in return.
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Tariff classification of inedible vegetable oil mixtures under Chapter 1518 determines 5% GST rate.
Case-Laws
GST
A proposed mixture of vegetable oils marketed as “Pooja Oil” and labelled “Not for Human Consumption” was classified under Chapter Heading 1518 because headings 15.07 to 15.15 cover single oils, heading 15.16 applies only to chemically transformed products, and heading 15.17 is limited to edible mixtures. The Authority treated the declared non-human use and marketing description as decisive, and rejected theoretical edibility as irrelevant. On that classification, the product fell within Entry No. 96 of Schedule I of Notification No. 9/2025-Central Tax (Rate) and was taxable at 5%, comprising 2.5% CGST and 2.5% SGST.
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Service of show cause notice is essential before ex parte adjudication; absence of proof of service vitiated the order.
Case-Laws
GST
Service of a show cause notice must be proved before ex parte adjudication can stand; where the record did not establish service on the assessee, the SC held that the order violated natural justice and set it aside on that limited ground, granting liberty to file a reply and permitting fresh adjudication. The Court, however, rejected the challenge that the notice was vague or issued without application of mind, holding that objection to be without merit and closed for the fresh proceedings. Only the reply to the notice, and any jurisdictional plea open on the record, could be considered by the assessing officer on remand.
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