Goods and Services Tax

BCBA to Host India Logistics Conclave 2026 at The Taj Mahal Palace, Mumbai
GST
Dated:- 15-6-2026
PTI
On 17 June 2026, government, ports, customs and industry leadership will convene under the theme “One Fraternity, One Vision — Logistics Driving India Towards Viksit Bharat”
The Brihanmumbai Custom Brokers' Association (BCBA) — the apex body of the customs-broking fraternity in Mumbai — will host the second edition of its flagship policy forum, the India Logistics Conclave 2026, on 17 June 2026 at The Taj Mahal Palace, Mumbai. Building on the success of the inaugural 2024 edition, which drew more than 550 stakeholders from across government, trade and industry, this year's Conclave will convene senior policymakers, port and customs leadership, trade economists and industry principals under the theme “One Fraternity, One Vision — Logistics Driving India Towards Viksit Bharat.”
The single-day gathering is designed as a coherent dialogue on the forces reshap

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Supply Chain, Reliance Industries, among other dignitaries. Shri Vivek Chaturvedi, Chairman, CBIC, is expected to address the gathering online. The session will also felicitate industry veterans for their distinguished contribution to the EXIM community.

Speaking ahead of the Conclave, Mr Sanjeev Harale, President, BCBA, said: “In a landscape marked by geopolitical shifts and supply-chain realignment, India has emerged as a balanced and credible voice. With logistics costs falling and policy maturing, the sector now sits at the heart of national development. The need of the hour is not merely to respond to change, but to shape it — and that is precisely what this Conclave seeks to do.”
Mr Dushyant Mulani, Immediate Past President, BCBA, under whose stewardship the inaugural edition of the India Logistics Conclave was held in 2024, added: “What began as an idea in 2024 has grown into a movement. This second edition reaffirms that the customs-broking fraternity is ready to

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harat,” will frame the logistics agenda across three horizons of structural transformation. The second, “Building India's Digital Spine — Customs & Trade,” will examine the move toward a unified national customs platform, 24-hour clearance and AI-driven risk management. The third, “Geopolitics and the New Geometry of Trade,” will address FTA utilisation, sea-lane risk and the China Plus One opportunity. The fourth, “Policy and Infrastructure — Building India's Futuristic Logistics Ecosystem,” will turn to the policy architecture that converts hard infrastructure into a future-ready, interoperable logistics network.

The panels will draw an eminent cross-section of voices from policy, ports, industry and academia, including senior representatives of the Central Board of Indirect Taxes & Customs, the Jawaharlal Nehru Port Authority, the Land Port Authority of India, leading economists and thinkers, technology providers powering the customs interface, and principals f

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, Seabridge Marine)
Kit Sponsor: Polaris Logistics • Conex Terminal • Globicon CFS
Seat Sponsor: Galaxy Freight Pvt Ltd
Lanyard Sponsor: Mumbai Cargo Service Centre
High Tea Sponsor: Unifo Pvt Ltd
Banking Partner: DBS Bank
Bronze Sponsors: Aegis Logistics • Budget CFS • Clearship Group • Divya CPP • Eastern Cargo • EFC CFS • Goodrich Maritime • Hans Infomatics • Hind Terminal • Malca-Amit JK Logistics • MSC • Nikhil Logistics • Om Freight • SkyHigh Airport • U M Khona & Co • Vanguard Logistics
The Association further extends its gratitude to its Associate Sponsors and Souvenir Partners for their valuable support to the Conclave.

Members of the press are cordially invited to attend the Conclave. For accreditation, interviews with the BCBA leadership, or further information, kindly contact the BCBA Secretariat at the details below.

About BCBA
Founded in 1939, the Brihanmumbai Custom Brokers'

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Reverse-charge ITC and credit distribution without ISD registration were upheld on statutory reading and revenue neutrality.
Case-Laws
GST
Input tax credit on reverse-charge services from an unregistered foreign supplier was held sustainable where the registered recipient raised a self-invoice under section 31 read with rule 36, discharged tax under section 9(3), and claimed credit under section 16(2)(a). The Court treated the self-invoice as the valid tax-paying document and rejected denial of credit merely because the foreign supplier's invoice referred to a particular unit. It also held that, during the relevant period, section 20 was an enabling provision for ITC distribution and did not require mandatory Input Service Distributor registration; the later amendment supported that view. The demand and penalty were therefore unsustainable, including on revenue-neutrality grounds.
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Notice to legal representative required before proceeding against deceased sole proprietor; order against dead person quashed
Case-Laws
GST
An order-in-original passed against a deceased sole proprietor was held vulnerable because no notice was issued to the legal representative before further proceedings. The High Court treated the argument that the proprietary concern continued as immaterial, and observed that once the proprietor dies, the department must at least proceed against the legal representative. The impugned order was quashed, with liberty to proceed afresh in accordance with law.
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Restoration of Cancelled GST Registration Permitted on Filing Returns and Full Tax Payment Under Rule 22(4)
Case-Laws
GST
Cancelled GST registration for non-filing of returns may be restored where the taxpayer is willing to file all pending returns and pay tax dues with applicable interest, penalty and late fee. The note records that, following an earlier coordinate Bench ruling on similar facts, restoration is to be considered by the proper authority under the proviso to Rule 22(4) of the CGST Rules. It further states that the taxpayer was given time to approach the competent authority for restoration, and that the limitation period under Section 73(10) would run from the date of the order, subject to the stated exception for FY 2024-25.
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SEZ and zero-rated supply dispute remanded for fresh adjudication after missing documents were produced before authority
Case-Laws
GST
Failure to place the Letter of Undertaking and SEZ Certificate before the adjudicating authority led the HC to set aside the assessment orders and remit the matter for fresh adjudication. The Court noted that the petitioner's zero-rated supply and SEZ-based claim could not be finally examined without those documents, and it granted one further opportunity to file an additional reply and produce them. The Court expressly declined to decide the merits, including the claim under the IGST framework, leaving all substantive issues open for reconsideration.
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Refund claims can be reconsidered when supplier classification errors are curable and supporting documents are later produced.
Case-Laws
GST
Refund claim arising from EPCG-linked procurement was rejected because the supplier had shown the supply under general turnover instead of deemed exports, without giving the claimant an opportunity to produce supporting material. The Court treated the problem as a curable classification error and directed that the claim be reconsidered on merits if proper documents were furnished, including a Chartered Accountant's certificate. The rejection order was set aside and the matter remitted for fresh consideration upon submission of the required representation and evidence.
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Writ against show-cause notice held premature; jurisdiction upheld where officer was otherwise empowered under the rules
Case-Laws
GST
A writ challenge to a show-cause notice was treated as premature because the notice only proposed action and the petitioner could still file objections in the statutory process; the Court therefore declined to entertain the petition, allowed a further reply to the corrigendum, and directed disposal by a reasoned and speaking order. On jurisdiction, the Court held that the CGST Assistant/Deputy Commissioner was vested with authority under the relevant rules, and a differing rubber-stamp description below the signature did not negate that competence. The jurisdictional objection was rejected.
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No shortage of energy in country, LPG, oil supply situation comfortable: Hardeep Singh Puri
GST
Dated:- 13-6-2026
PTI
Chandigarh/Ludhiana, Jun 13 (PTI) Union Minister Hardeep Singh Puri on Saturday said there is no shortage of energy in the country and the supply situation of crude oil, LPG and natural gas is quite comfortable.

Speaking with reporters in Ludhiana, Puri further asserted that, while fuel prices rose considerably in many countries, rates in India dropped by 3.1 per cent from May 2022 to May 2026.

The petroleum and natural gas minister said oil prices rose across the world in the wake of the Iran conflict.

Sharing data of fuel prices during May 2022 to May 2026, Puri said petrol prices in Pakistan rose by

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at it put an additional burden of Rs 1 lakh crore on the budget.

But the PM did not want people to face any financial burden, he said.

“When we raised petrol and diesel prices, how much did it increase? Fuel prices rose by Rs 7.60 a litre,” he said. In addition to Japan, there was the lowest increase in fuel prices in India, he said.

Replying to a question on capping sale of diesel at 200 litres a day, he said it was done to curb black marketing.

To another question, Puri said the supply situation is quite comfortable. “We have a stock of crude oil for over 60 days, we have natural gas stock for over 60 days,” he said.

On the LPG situation, he said it is also quite comfortable.

For example, if 80,000 metric tonne of LPG p

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GST registration restoration for non-filing defaults depends on compliance with pending returns and dues before the authority.
Case-Laws
GST
GST registration cancelled for continuous non-filing of returns may be restored where the registered person approaches the proper authority and complies with the proviso to Rule 22(4) by furnishing pending returns and paying tax dues, interest, penalty and late fee. The text states that restoration can be considered in accordance with law, with an application made within the stipulated time. It also notes that the limitation period under Section 73(10) is to run from the date of the order, except for financial year 2024-25, which is to be governed separately under the return-related provisions.
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System-generated GST notices must identify the competent issuing authority; otherwise, cancellation of registration cannot stand.
Case-Laws
GST
A GST show cause notice described only as system generated, without naming or identifying the office of the issuing authority, was held invalid because statutory power to issue notice vests in the competent officer, not in the system. An advisory on notices or orders without digital signatures could not cure that defect. Since the notice was dehors the Act and Rules, the consequential order cancelling GST registration could not survive, and the cancellation order was quashed.
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GST limitation and suppression on ITC mismatch upheld after Covid-19 exclusion and extended-period notice challenge
Case-Laws
GST
For GST demand proceedings on input tax credit mismatch, limitation for the 2017-2018 period was treated as not expired because the Covid-19 interval was excluded under the limitation extension orders and Section 168A; scrutiny of returns under Section 61 and issue of Form ASMT-10 were also relied on to find suppression, supporting invocation of the extended period under Section 74. The challenge to the shift from intimation to notice was rejected, and the writ petition was dismissed with liberty to pursue the statutory remedy on merits.
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GST job-work records and revenue neutrality: Section 74 invocation upheld, while factual verification of neutrality was remitted.
Case-Laws
GST
Under the GST job-work scheme, the principal must maintain the accounts and records required by Section 143 and Rule 45, and failure to show return of goods within the prescribed period attracts the statutory deeming consequence. On that basis, invocation of Section 74 and the extended limitation was upheld, and the technical challenge to the notices and orders for want of separate recitals of every ingredient was rejected. The assessee's plea of revenue neutrality was not decided in writ proceedings because it depended on disputed facts about tax already suffered on the inputs; that issue was remitted for fresh reply and merits-based reconsideration.
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Restoration of cancelled GST registration may follow payment of dues where default stems from hardship and Covid disruption.
Case-Laws
GST
Cancelled GST registration for non-filing of returns over six months was considered fit for restoration where no allegation of fraud or unlawful activity was shown, the default was linked to financial hardship and Covid-19 disruption, and the taxpayer expressed readiness to clear statutory dues. Restoration was made conditional on the authorities first ascertaining and intimating the outstanding tax, interest and late fee or penalty, and on payment within the stipulated time; failing payment, the petition would stand dismissed.
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Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
Case-Laws
GST
In GST-related forgery and cheating allegations, the Court treated confessional statements and statements of co-accused as weaker material at the bail stage than witness statements. Because the applicants were implicated only on their alleged confessional statement and co-accused statements, and the charge-sheet had already been filed in offences triable by a Magistrate, the Court found the material insufficient to deny bail. It considered the nature of the accusation, the record, the severity of punishment, and the filed material, and granted bail to both applicants subject to conditions.
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Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
Case-Laws
GST
Demand and penalty for alleged receipt of invoices without actual movement of goods required proof of genuine physical supply, not mere assumptions. Where the taxpayer produced tax invoices along with e-way bills and lorry receipts, the text states that this created a prima facie case and that the authority should have verified the transport records before confirming liability. The demand could not rest on presumptions, conjecture, or ipse dixit; fresh verification of lorry numbers, e-way bills, invoices, and toll passage was required. The impugned order was set aside and the matter remitted for a fresh decision on merits after such verification.
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GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
Case-Laws
GST
GST on sub-contracted works contracts was treated as chargeable at 18%, and that rate was not reopened in the present writ petitions. The sub-contractor was held entitled to reimbursement of the differential tax from the main contractor on the same basis as the earlier order, and was allowed to issue post-supply debit notes; debit notes issued after 01.01.2021 were to be recognised in the year of issue under Circular No.160/16/2021-GST. The main contractor was directed to pay the differential amount within six weeks, while the sub-contractor's statutory liability to pay tax to the department remained unaffected. The refund claim based on alleged double payment was left to departmental reconciliation.
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Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
Case-Laws
GST
Anti-profiteering on cinema tickets required the supplier to pass on GST rate reduction through a commensurate reduction in ticket prices, and the burden to justify any higher pricing lay on the supplier. The Tribunal rejected the defence based on licensing control because no contemporaneous material showed any request, permission, or order for the relevant period, and the respondent's explanations were contradictory. As the DGAP methodology and calculations were not disputed, the profiteering computation was accepted and the amount for 01.01.2019 to 30.06.2019 was held recoverable with interest. Because the recipients were not identifiable, the amount had to be deposited in the Consumer Welfare Funds, and penalty was declined since the penal provision applied only prospectively from 01.01.2020.
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Unsigned GST assessment orders are invalid and cannot be treated as served, affecting limitation and delay.
Case-Laws
GST
In GST assessment proceedings, an order in Form DRC-07 issued without the assessing officer's signature is invalid; the signature is indispensable, and the defect is not cured by the provisions considered in earlier decisions. An unsigned order is also not validly served, so delay in approaching the Court cannot be used against the taxpayer where no lawful service occurred. The unsigned assessment order was set aside, but the authority was given liberty to make a fresh assessment after notice and issue a signed order, with the intervening period excluded for limitation purposes.
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Jurisdictional defect in composite GST notices: consolidation of multiple tax periods was quashed as void
Case-Laws
GST
Composite GST proceedings covering multiple tax periods were treated as without jurisdiction because the statutory scheme contemplates assessment with reference to a definite tax period, not consolidation of several financial years in one show cause notice. The composite notice, adjudication order and consequential recovery action were therefore void, and fresh notices may be issued separately for the relevant financial years if otherwise permissible in law. A void proceeding could not be validated by admission of liability, a request for instalments, estoppel, waiver or acquiescence, and the existence of an alternate statutory remedy did not bar writ interference where inherent jurisdiction was lacking.
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GST assessment orders without DIN treated as patently defective; delayed writs entertained on conditional deposit
Case-Laws
GST
Absence of a DIN in a GST assessment order was treated as a patent defect sufficient to invalidate the order. Although the writ petitions were delayed, the court noted practical difficulties with electronic portal service under the GST regime and held that such delayed challenges to patently irregular orders could still be entertained subject to deposit of 20% of the disputed tax. The impugned assessment was set aside and the matter remanded for fresh assessment after due hearing, with any amount already paid or recovered adjusted against the required deposit and the pendency period excluded for limitation purposes.
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Ineligible input tax credit refunds may face recovery proceedings; demand stayed pending second appeal after portal glitch.
Case-Laws
GST
Where refund of unutilised input tax credit is rejected because the credit is alleged to be ineligible, the circular permits notice and recovery proceedings under the GST recovery provisions; clause 22 applies only when refund is refused for reasons other than ineligibility, so the objection based on that clause failed. The challenge to the circular was therefore rejected, while the question whether the correct recovery route was one provision or another was left open. Because the statutory second appeal had not been taken on file due to a portal glitch and the required amount had been deposited, the impugned order was kept in abeyance until disposal of the appeal, with liberty to raise all available grounds if the appeal failed.
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DIN compliance invalidates GST assessment summary uploaded without a DIN, but fresh proceedings may be initiated after notice.
Case-Laws
GST
DIN compliance was treated as mandatory for a GST assessment summary in FORM GST DRC-07; the HC noted that the impugned order carried no DIN and, applying settled law and the CBIC circular, held that the omission affected the validity of the proceeding. On that procedural defect alone, the uploaded assessment summary could not be sustained and was set aside. Liberty was reserved to the authority to undertake fresh assessment after notice and issuance of a DIN-compliant order, with the intervening period excluded for limitation.
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Personal hearing in GST assessment cannot be denied when an adverse order is proposed; assessments were set aside and remanded.
Case-Laws
GST
Denial of a personal hearing before adverse GST assessment was held to violate principles of natural justice and the hearing requirement under Section 75(4). Although there was a dispute about the assessing officer's physical availability, the attendance register showed that the authorised representative attended, reiterated the reply, and expressly sought another hearing before any negative order. The Court treated the unanswered request for personal hearing as determinative, set aside the assessment orders, and remanded the matters for fresh decision after granting an opportunity of personal hearing.
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Govt extends excise duty exemption to higher ethanol-petrol blends
GST
Dated:- 11-6-2026
PTI
New Delhi, Jun 11 (PTI) The government has extended excise duty exemption to petrol blended with higher levels of ethanol, according to a government notification.

Under the notification, excise duty has been reduced to nil on petrol containing 22 per cent, 25 per cent, 27 per cent and 30 per cent ethanol blends, expanding the existing exemption that was available for blends of up to 20 per cent ethanol.

Officials said the move should not be interpreted as an immediate rollout of higher ethanol blends in the retail market. The exemption is a regulatory requirement because blending ethanol with petrol at fuel depots is considered a

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Limitation bars GST tax determination when the order is passed after the statutory cut-off, making it without jurisdiction
Case-Laws
GST
GST tax determination for April 2019 to March 2020 was held time-barred because the order-in-original was passed and uploaded after the statutory cut-off of 31.08.2024. The Department's explanation that the officer was handling a heavy workload did not cure the defect, since limitation went to the root of jurisdiction to impose tax liability. The appellate authority also erred in overlooking this jurisdictional infirmity and dismissing the appeal on delay. The original adjudication and appellate orders were set aside as unsustainable in law.
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