Goods and Services Tax

Habeas Corpus: unlawful remand and failure to provide grounds of arrest justify writ relief and set aside remand.
Case-Laws
GST
Habeas corpus petition found maintainable where remand order was not in accordance with law, rendering the arrest illegal; court applied the “reasons to believe” standard to assess whether arrest relied on credible evidence or mere suspicion and found remand record silent on that inquiry, undermining exercise of arrest powers under the special statute. Failure to show service of grounds of arrest and non compliance with departmental arrest guidelines led the court to hold the remand order legally infirm and to set it aside, allowing the writ.
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Territorial jurisdiction for writs upheld where account debit freeze occurred within limits; bank directed to restore account operation.
Case-Laws
GST
Territorial jurisdiction under Article 226(2) is satisfied because the principal cause of action-the debit freezing of the petitioner's bank account-arose within the Court's territorial limits, permitting a writ petition challenging that freeze. The court applied the principle that a legal right infringed within territorial limits supports jurisdiction and distinguished prior authority where only a minor part of cause of action arose locally. The order holds that debit-freezing directed by police on January 6, 2025, lacked requisite magistrate-sanctioned seizure or attachment and is therefore quashed; the bank must restore account operation.
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Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST.
Case-Laws
GST
Assignment of long term leasehold rights constitutes transfer of benefits arising out of immovable property where the lease is for a 95 year term and the lease permits transfer; such a transaction lacks the essential element of a supply of services in the course or furtherance of business and therefore falls outside the GST levy. The reasoning adopts prior precedent treating assignment/sale of leasehold rights by an allottee to a third party assignee as transfer of immovable property benefits, and on that basis the writ petition challenging taxability was allowed.
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Classification of Goods: Binding precedent requires reclassification of coconut oil; matter remitted for fresh adjudication.
Case-Laws
GST
Classification of coconut oil turns on application of Chapter Notes and the Harmonized System: pure coconut oil sold as edible oil falls under Heading 1513 unless its packaging meets all requirements of Chapter Note 3 to Chapter 33 and corresponding HS explanatory notes, in which case it is classifiable under Heading 3305 as hair oil. A binding higher-court decision so holds and the matter is remitted for fresh departmental adjudication to apply that precedent and decide the other issues raised in the impugned Show Cause Notice.
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Interest on Late Tax Payment and penalty remain where pre-payment options were not exercised; assessment and demand sustained.
Case-Laws
GST
Ineligible input tax credit claims triggered interest for late tax payment and a penalty for late payment; the statute permits a taxpayer to avoid higher penalty by pre-paying tax with interest and a reduced penalty under specified pre-payment options, and notifying the tax authority in writing. The petitioner did not exercise any pre-payment alternative and admitted and credited the tax later, so the assessment confirming tax, interest and penalty was sustained and the writ petition dismissed.
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Right to travel upheld as subject to proportionality; limited foreign travel permitted where flight risk is not tangible.
Case-Laws
GST
Right to travel under Article 21 is affirmed as an essential aspect of dignity, but subject to proportionality of liberty-restricting conditions; courts must require a tangible and real flight-risk before imposing travel bars, and may exercise inherent jurisdiction to secure the ends of justice by imposing reasonable conditions rather than total prohibition. Applying those principles, the High Court found the petitioner's foreign business travel was not shown to be an actual flight risk and that denial would disproportionately harm family and commercial interests, and accordingly quashed the lower court order restricting travel.
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Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
Case-Laws
GST
Interpretation of the General Clauses Act rule excluding the first day and including the last day governs computation of “month” for statutory time-limits under the CGST regime: where an order must be passed by a specified calendar date, the terminal day is included and the day on which a process (show cause notice) is issued is excluded when counting the requisite months. Applying that rule, the three consecutive months prior to the terminal month satisfy the “at least three months” requirement for issuance of a show cause notice, rendering notices issued on or before the excluded initial date within limitation.
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J&K records Rs 24,080.79 cr GST collection in three years, gets Rs 15,795.13 cr IGST share: CM
GST
Dated:- 17-2-2026
PTI
Jammu, Feb 17 (PTI) Jammu and Kashmir recorded a steady rise in GST collections, with total revenue amounting to Rs 24,080.79 crore over the past three financial years, reflecting improved compliance and a widening tax base, the UT government said on Tuesday.

Replying to a written question by National Conference MLA Pirzada Farooq Ahmed in the Assembly, Chief Minister Omar Abdullah said GST collections in J&K stood at Rs 7,272.15 crore in 2022–23, increased to Rs 8,128.44 crore in 2023–24 and further rose to Rs 8,680.20 crore in 2024–25.

The Chief Minister said that the Union Territory also received Rs 1

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sed compliance for taxpayers, strengthened tax administration and expanded the tax base, leading to a significant rise in monthly GST revenues in the Union Territory.

The steady growth in GST collections and IGST receipts indicates improved revenue mobilisation and more efficient tax administration in Jammu and Kashmir, he added.

He said that the implementation of the Goods and Services Tax (GST) in the Union Territory since July 2017 has simplified the indirect tax regime, improved compliance and widened the tax base.

He said that GST replaced the earlier multi-layered tax structure with a unified system, reduced cascading taxes and leveraged technology for registration, return filing, refunds and e-way bill generation. “The refor

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Natural Justice breach: meaningless or hurried hearings negate fairness and require fresh adjudication after proper opportunity to be heard.
Case-Laws
GST
Principles of natural justice and protection against arbitrary administrative action form the central subject: the note examines undue haste by a tax authority as violative of Article 14, emphasising that hearings must be meaningful and capable of altering outcomes. It addresses rectification under section 161 and adjudication under section 74 of the GST Act, and treats limitation as a mixed question of law and fact; the operative consequence urged is fresh consideration of rectification, limitation and adjudication after affording a proper opportunity of hearing.
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Electronic service to the taxpayer's provided email discharges the sender's duty; agent negligence does not invalidate service.
Case-Laws
GST
Electronic service to the e-mail address provided by the taxpayer discharged the Department's duty; non-receipt caused by the taxpayer's agent or chartered accountant is not a ground for interference and does not absolve the taxpayer. Uploading notices on the portal's Additional Notices and Orders tab claimed by the taxpayer was treated as an afterthought and did not alter service. Multiple opportunities to respond and to deposit the amount were afforded but no reply or payment was made. Resultantly, judicial intervention in the form of relief against the impugned order was declined.
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Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.
Case-Laws
GST
Show cause notice is the foundation of subsequent proceedings; an adjudicatory order cannot be sustained if it rests on issues not pleaded in the show cause notice because the noticee had no opportunity to respond. The court recorded that the registry cancellation notice and order alleging fraud, willful misstatement/suppression and circular trading were on record, but held that deciding on unpleaded grounds violates the right to be heard and natural justice. The matter was remanded for fresh proceedings with detailed reasons and an opportunity to reply.
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Payment under protest does not constitute acceptance; officer must issue a reasoned order and afford hearing.
Case-Laws
GST
Discusses legal issues arising from detention, seizure and release of goods in transit where the taxpayer deposited an assessed amount under protest. Highlights that payment under protest cannot be treated as acceptance of proposed penalty and that a proper order under the relevant detention provision must be speaking and reasoned. Emphasises requirement to afford opportunity of hearing and observe principles of natural justice before recording that no objection was filed. Notes interaction with deeming provisions and procedural irregularities in service/uploading of orders, and identifies remand for fresh consideration to permit fresh hearing and consideration of objections.
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Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.
Case-Laws
GST
Applicant sought tariff classification and GST rate for a commodity ('sago pulp') allegedly used by other manufacturers; the authority found the queries did not concern the applicant's own supply of goods or services and therefore fell outside the statutory definition of an advance ruling under the CGST/TNGST framework. Because the request related to third party use rather than the applicant's proposed or actual supplies, the application was held not maintainable and rejected; no advance ruling was issued.
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Fixed establishment triggers state registration where onsite permanence and resources for precast erection create taxable presence.
Case-Laws
GST
Where a taxpayer precasts concrete offsite and brings personnel and machinery to a construction site, the site exhibits sufficient permanence and use of human and technical resources to constitute a fixed establishment; consequence: registration is required in the state of the construction site. Transportation and use of precast materials at that site by the same registered person, even without separate consideration or a distinct contracting party, falls within the scope of supply (Schedule I and Section 7) because the supplier is treated as a distinct person; consequence: such movements amount to supply. Procedural queries outside Section 97(2) are rejected as inadmissible.
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Input Tax Credit restriction for construction on own account bars ITC on inputs used to build property intended for letting.
Case-Laws
GST
Section 17(5)(d) of the CGST Act denies Input Tax Credit for goods or services received for construction of an immovable property on one's own account, excluding plant and machinery; the provision's phrase “including when such goods or services or both are used in the course or furtherance of business” is interpreted to extend the block to constructions intended for lease. Applying that principle, costs of construction materials, fixtures and related services used to build a commercial property for letting are ineligible for ITC and the applicant cannot claim credit on those inputs.
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Place of supply: transactions between Indian supplier and recipient constitute taxable supply, requiring GST registration even if goods stay abroad.
Case-Laws
GST
Transfer of title on invoicing to an Indian purchaser constitutes a taxable supply of goods between two persons in the taxable territory even though goods are sourced and remain outside India; consequently GST registration and tax payment are required under the governing supply provisions. Paragraph 7 of Schedule III (non-taxable territory-to-non-taxable territory supply) does not apply. Classification by HSN and applicable GST rate could not be determined for lack of product details; time and value of supply must be determined by the applicant under the statutory time/value rules. A request on transaction category was rejected as beyond advance ruling scope under section 97(2).
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IDFC FIRST Bank launches FD backed Hello Cashback Credit Card with up to 5% Cashback
GST
Dated:- 16-2-2026
PTI
Mumbai, 16th February 2026: IDFC FIRST Bank launches Hello Cashback Credit Card, a fixed-deposit-backed offering designed to make credit more accessible for digitally savvy customers, especially young adults aged 18+ with online-first and UPI-led spending habits. The card enables customers to begin building their credit history while benefiting from a strong and clearly differentiated cashback proposition on everyday digital payments.

Hello Cashback features a powerful tiered cashback structure, offering 5% cashback on online spends above ?10,000, 3% cashback on online spends up to ?10,000, and 1% cashback on in-store, contactless, and UPI transactions. Uniquely, the 1% cashback also extends to essential categories such as utilities, education, and insurance. The card is priced at a joining fee of ?1,000 and an annual fee of ?1,000, with the joining fee waived

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Cashback Cap of ?1,500 across all categories per statement cycle.

6. One fixed deposit. Two returns. The fixed deposit earns interest and powers cashback on every card spend.

7. 100% FD-Linked Credit Limit: Credit limit equal to 100% of fixed deposit value.

8. Access to FD Funds via Card: ATM cash withdrawal limit up to 100% of FD value, interest-free for up to 45 days, with a nominal ?199 + GST withdrawal fee.

9. Instant Credit Limit Enhancement: Flexibility to link additional fixed deposits and increase credit limit instantly.

10. Built-In Safety & Convenience includes insurance covers, purchase protection, lost card liability, roadside assistance, and 1% fuel surcharge waiver, making credit safer & convenient for first-time users.

Fees & Eligibility

The Hello Cashback Credit Card is available against a fixed deposit starting at ?10,000. The joining fee of ?1,000 + GST is waived until March 31, 2026 as an introductory offer. The annual fee of ?1,000

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ck-credit-card

About the Bank

1. Vision: To build a world-class Bank in India, founded with principles of Ethical, Digital, and Social Good Banking.

2. Scale: IDFC FIRST Bank is one of IndiaÂ’s fast-growing private banks, building its UI, UX, and tech stack like a fintech. As of December 31, 2025, the Bank serves 35 million customers, with a customer business of Rs. 5,62,090 crore ($63.0b) comprising customer deposits of ?2,82,662 crores ($31.7b) and loans & advances of ?2,79,428 crores ($31.3b). Customer deposits grew 24.3% YoY and loans 20.9% YoY. We reach over 60,000 cities, towns, and villages, operate through 1,066 branches.

3. Scope: We are a universal Bank offering complete range of services, including Retail, MSME, Rural, Startups, Corporate Banking, Cash Management, Credit Cards, Wealth Management, Deposits, Government Banking, Working Capital, Trade Finance, and Treasury solutions.

4. Ethical Banking: We are committed to doing right even when customers a

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ved for the wealthy, even to those holding balances as low as ?5,000. Our ESG scores are high and improving.

7. Customer Friendly Banking: We make banking easy by having a customer first approach. We have waived fees on 36 essential savings account services which are commonly charged in the market, the first and only bank in India to do so. We create “pull” products that customers actively seek out.

8. Governance: We adhere to regulatory guidelines in letter and spirit and actively work with regulators to make things better. We take pride in maintaining highest levels of corporate governance.

9. Shareholders: We are building a well-diversified universal banking portfolio designed to deliver consistent ROE of 16%+.

Employees: IDFC FIRST Bank is designed to be a happy place to work, with cutting-edge roles, meaningful growth opportunities, and a culture of meritocracy. Compensation is healthy, efforts are recognized, and employees experience the pride and excitement of

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CGST Delhi South officials arrest one company director in fraudulent availing ITC of Rs.6.53 crore
GST
Dated:- 14-2-2026

As part of its ongoing enforcement drive against fraudulent ITC claims, the Anti-Evasion Branch of the Central Goods & Services Tax (CGST), Delhi South Commissionerate, has unearthed another significant case of tax evasion and has arrested a Director of a private limited company engaged in trading of electronic goods for fraudulent availment of Input Tax Credit (ITC) amounting to Rs.6.53 crore through bogus invoices of Rs.36.28 crore.

Investigation revealed that the company had availed inadmissible ITC on the basis of invoices issued by multiple firms, some of which were found to be non-existent, non-funct

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Service of affiliation is not covered by the admission/examination exemption and affiliation fees attract GST.
Case-Laws
GST
Service of affiliation and inspection fees charged by universities are not covered by the exemption for 'service in connection with admission of students or conduct of examination'; such fees are independent services provided to grant affiliation and precede any admission, which is governed by statutory criteria and institutional infrastructure. The High Court rejects an extended reading of the exemption that would treat affiliation-related services as admission services, endorses the contrary view in the later precedent and holds affiliation fees amenable to GST. The matter is remitted to the Single Judge for determination on any other grounds remaining in dispute.
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Alternative remedy of appeal requires petitioner to pursue an appeal with delay condonation; court relegates challenge to the appellate forum.
Case-Laws
GST
High Court noted petitioner challenged a refund rejection and an administrative circular but bypassed the alternative remedy of appeal under the CGST regime; invoking principles of natural justice did not prevent relegation to the statutory appellate forum. The court disposed the writ, permitting the petitioner to prefer an appeal within two weeks accompanied by a delay-condonation application and directing the appellate authority to consider all factual and legal grounds previously pursued in writ jurisdiction. No observations were made on the merits of the refund claim or the circular's validity.
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Prejudice test: absence of Form GST DRC-01A intimation did not vitiate proceedings where no prejudice shown.
Case-Laws
GST
Violation of natural justice by non-issuance of intimation in Form GST DRC-01A under amended Rule 142(1A) was examined through the prejudice test: since Rule 142(1A) does not mandate a 'period' and the petitioner failed to demonstrate any actual prejudice from non-issuance, the impugned show-cause notice and Order-in-Original were not set aside. The court treated the New Morning Star Travels decision as sub silentio on prejudice, affirmed availability of efficacious statutory remedy of appeal, and declined to exercise discretionary writ jurisdiction, dismissing the petition.
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Profiteering under GST: finding requires passing proportionate input tax credit benefit to buyer with interest and compliance reporting.
Case-Laws
GST
Profiteering under the GST framework was found arising from failure to pass on input tax credit; the investigative report's computations were accepted as conclusive and used to quantify profiteering and a proportional adjustment for completed work, resulting in a specified amount payable to the applicant. The respondent is directed to pay the proportionate profiteered amount to the applicant with interest calculated under the CGST Rules and to submit a compliance report to tax authorities within the prescribed timeframe.
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Composite healthcare supply: inpatient medicines exempt; outpatient medicines taxable, tied to principal-supply test under composite supply rules.
Case-Laws
GST
Inpatient services constitute a composite supply where healthcare services are the principal supply and medicines, consumables, implants and food supplied to admitted patients during treatment form an integral, exempt part of the service under Entry No.74 of Notification No.12/2017-C.T.(Rate). Outpatient consultation is exempt, but medicines and other medical items prescribed or dispensed to outpatients are distinct taxable supplies because they are not mandatorily supplied by the hospital as part of a bundled inpatient service; therefore GST applies to such outpatient supplies.
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Valuation of second hand goods: margin scheme inapplicable; tax payable on transaction value of used car, not on margin.
Case-Laws
GST
Sale of a used car constitutes an outward supply in the course of business and is taxable under GST; the margin-based valuation for second hand goods (Rule 32/Notification No.8/2018) is inapplicable because the seller does not deal in buying and selling of second hand goods and the vehicle was originally purchased as new. Input tax credit on motor vehicles is blocked, and therefore the supply must be valued on transaction value under Section 15(1) with tax payable on the full consideration received rather than on any margin or profit.
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Export of Services – a non compete fee paid in foreign exchange qualifies as zero rated where recipient is abroad.
Case-Laws
GST
The note treats a non compete fee for agreeing to refrain from competing as a taxable 'supply of services' under Schedule II(5)(e) and Section 9(1) CGST; where the supplier is in India and the recipient is located abroad, payment is in foreign exchange and the establishments are not merely distinct persons, the transaction meets the five conditions of export under Section 2(6) IGST and qualifies as export of services and zero rated. The authority records that 98.57% of the fee is export (zero rated) while 1.43% remains taxable as inter state or intra state supply; IGST or CGST+state GST may apply as appropriate.
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