Goods and Services Tax

Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements
GST
Dated:- 30-7-2026

GSTN had earlier issued advisories dated 9th June 2026 and 17th June 2026 regarding certain proposed enhancements to the e-Way Bill system, with the scheduled date of implementation as 1st August 2026. Detailed FAQs relating to these enhancements were also issued on 2nd July 2026.

It is hereby informed that the implementation of the above-mentioned enhancements has been kept on hold until furt

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Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.
Case-Laws
GST
Challenges were raised to GST adjudication proceedings on the ground that Form GST DRC-01, its attachment, and the order summary in Form GST DRC-07 lacked signatures. The High Court did not examine the merits of those objections. At the petitioner's request, it disposed of the writ petition with liberty to pursue the statutory appeal after making the required pre-deposit and filing an application for condonation of delay. The appellate authority may consider the delay application and, if satisfied, decide the appeal on merits in accordance with law.
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Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.
Case-Laws
GST
Extraordinary writ jurisdiction was declined where the taxpayer's statutory appeal against a GST demand had become time-barred. The notes state that the taxpayer submitted a physical reply to the show-cause notice because the portal had earlier been handled by a chartered accountant, but the final order recorded no reply and confirmed the demand. A rectification application under the GST Act remained pending but also appeared time-barred. The High Court dismissed the writ petition, stating that expiry of the statutory appellate limitation did not justify exercising jurisdiction under Article 226.
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Natural justice in GST appeals requires a hearing and reasoned order; cryptic rejection was quashed and remanded.
Case-Laws
GST
Rejection of a GST appeal without affording a hearing and through a cryptic, unreasoned order violated principles of natural justice. The appellate order merely stated a reason for rejection, without supporting reasons, and incorrectly recorded the order-issuing authority. The High Court quashed the appellate order and remanded the appeal for a de novo hearing and a reasoned decision on merits, leaving the parties' substantive contentions open.
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Consistency in export-service classification supports input tax credit refunds where identical services lack distinguishing features.
Case-Laws
GST
Consistent treatment of identical export services is central to refund eligibility for unutilised input tax credit on zero-rated supplies. The note states that services granted refunds in periods before and after the disputed period should not be classified as intermediary services for the intervening period without material distinguishing their nature. Such differential classification is described as arbitrary, discriminatory and contrary to the principle of consistency. It records that rejection of the refund claim was set aside and release of the refund with applicable interest was directed.
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Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.
Case-Laws
GST
Failure to consider a taxpayer's reply to a GST show-cause notice and to provide a hearing before an adverse determination breaches statutory requirements and principles of natural justice. Section 75(4) requires an opportunity of hearing where an adverse decision is contemplated, even without a written request. The GST determination, related demand proceedings and consequential appellate rejection were therefore set aside as unsustainable. The assessing authority may issue an appropriate notice and proceed in accordance with law.
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Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.
Case-Laws
GST
Section 62(2) of the GST law treats a best-judgment assessment as deemed withdrawn when the registered person files the required return within the stipulated period; delayed filing requires payment of the prescribed late fee. Where Form GSTR-3B for the relevant tax period was filed with the applicable late fee, the assessment was required to be treated as withdrawn. On that basis, the assessment for April 2023 was deemed withdrawn, and consequential bank attachments, if any, were set aside.
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Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.
Case-Laws
GST
Additional input tax credit available to a real-estate developer after GST must be passed to eligible homebuyers through a commensurate reduction in price. Free structural upgrades, fittings or other collateral benefits cannot replace the prescribed price reduction, irrespective of their asserted value. Where higher consideration was collected inclusive of GST, the unpassed benefit includes the corresponding GST component and must be returned to homebuyers. The anti-profiteering framework also requires interest at 18 per cent per annum from collection of the higher amount until repayment. Penalty is not warranted where the relevant contravening conduct substantially concluded before the penalty provision came into force.
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Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices.
Case-Laws
GST
Statutory labelling of a manufacturer's corporate name and address on unit containers does not amount to use of a brand name where the declarations are required for food-safety and legal-metrology compliance. After removal of brand logos, the frozen chicken cuts remained eligible for exemption; the corporate name on packages or invoices did not create a commercial brand connection. Packages supplied exclusively to institutional consumers were not treated as pre-packaged commodities intended for retail sale under the packaged-commodities rules. They therefore fell outside the amended taxable category for pre-packaged and labelled goods. The reported conclusion upheld exemption and deletion of the tax demand, interest and penalty.
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Statutory personal hearing in GST adjudication requires a specified date, time and venue before adverse orders are issued.
Case-Laws
GST
GST notices and orders uploaded only in the Additional Notices and Orders tab may not constitute sufficient communication for proceedings under Section 73. The notes state that, where adverse adjudication is contemplated, Section 75(4) requires a personal hearing and the hearing notice must specify its date, time and venue. Failure to provide these particulars results in non-compliance with the statutory hearing requirements and principles of natural justice. The discussed ex parte adjudication order was set aside, allowing a reply to the show-cause notice and requiring fresh reasoned adjudication after a personal hearing.
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Condonation of delay in GST appeals restored access to merits review where timely filing was beyond control.
Case-Laws
GST
Condonation of delay in GST appeals is discussed where circumstances beyond the taxpayer's control prevented timely filing. The notes state that, despite the statutory limitation governing appellate condonation, denying merits review in such circumstances may cause grave injury and prejudice. The delay was condoned and the appellate authority was directed to entertain and decide the appeal on merits if filed within the stipulated period, restoring access to the statutory appellate remedy. The challenge to the validity of the statutory condonation limit was not pressed and remained open.
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Temporary GST portal access must enable electronic statutory appeals; authority expected to decide the ID application within 30 days.
Case-Laws
GST
Withholding the password for a temporary GST ID prevented electronic filing of a statutory appeal and effectively frustrated the appellate remedy. The High Court noted that the department had not provided portal access despite repeated requests, including by email. It disposed of the writ petition expecting the Competent Authority to decide the application for a temporary GST ID in accordance with law within 30 days.
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Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing deadline.
Case-Laws
GST
Input tax credit remains a statutory benefit subject to the conditions in Sections 16(2)(c) and 16(4), including supplier tax-payment requirements and prescribed claim time limits. The Kerala High Court's earlier ruling, adopted for these writ petitions, found those conditions constitutionally sustainable and not violative of Articles 14 or 19 because they protect revenue and support workable GST administration. Recipients with bona fide inward supplies may seek consideration of eligible credit under the applicable GST circulars upon establishing that suppliers paid the tax. The retrospectively applicable 30 November deadline applies to relevant claims, and the constitutional challenge was rejected.
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Condonation of delay in GST appeals enabled restoration for merits adjudication despite objections over statutory authority to condone.
Case-Laws
GST
Condonation of delay in a GST appeal is discussed in the context of High Court decisions permitting consideration of a writ petition despite an objection that no statutory provision allowed condonation. The appellate order was set aside, the delayed appeal for the relevant tax period was restored, and the delay was condoned so that the appeal could be adjudicated on its merits. All substantive contentions were left open for determination in accordance with law.
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Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers.
Case-Laws
GST
Additional input tax credit benefits in construction services must be passed to pre-GST homebuyers through commensurate price reductions under section 171(1) of the CGST Act. Applying the revised computation, including the pre-GST goods component, the determined benefit was quantified; however, documentary evidence accepted in the revised DGAP report showed that the supplier had passed on benefits exceeding that requirement to eligible homebuyers. The revised methodology therefore did not support a profiteering allegation because the full benefit had already been passed on in excess. The proceedings were disposed of with no contravention of section 171 established.
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Supplier tax payment remains a valid condition for Input Tax Credit, despite a purchasing dealer's asserted bona fides.
Case-Laws
GST
Input Tax Credit under Section 16(2)(c) of the CGST Act remains conditional on the supplier's payment of tax, even where the purchasing dealer asserts bona fides. The text distinguishes the CGST framework from the Delhi VAT regime because CGST provides for reversal and subsequent re-availment of credit after the supplier discharges the tax liability. A purchaser therefore cannot claim parity with a bona fide purchaser under Delhi VAT when its supplier defaults. The condition was upheld as constitutional and not liable to be read down, and the challenge to its validity was rejected.
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Woman GST officer, consultant caught taking Rs 60,000 bribe in Maharashtra's Jalna
GST
Dated:- 29-7-2026
PTI
Jalna (Maharashtra), Jul 29 ( PTI) The Anti-Corruption Bureau has caught a 44-year-old woman GST officer and a private tax consultant while allegedly taking a bribe of Rs 60,000 to unblock a trader's Input Tax Credit (ITC) in Maharashtra's Jalna district, the ACB said.

The trader, who runs an electronics shop, had received a show-cause notice on June 6 after his Input Ta

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Independent application of mind in show cause notices required quashing AI-generated notice and consequential proceedings.
Case-Laws
GST
Independent application of mind is required before a competent authority issues a show cause notice. The High Court noted that use of an artificial intelligence tool to prepare and issue the notice lacked demonstrated statutory sanction, and rejected the explanation that AI-generated references were inadvertently uploaded. As the authority had not independently examined the facts as required by the statute, the show cause notice and consequential proceedings were quashed. The authority retained liberty to initiate fresh action in accordance with law after independently applying its mind.
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Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.
Case-Laws
GST
The seven-day time limit for issuing a penalty order after service of a notice for detained or seized goods in transit is presented as mandatory under the J&K Goods and Services Tax Act, 2017. The use of “shall”, the coercive nature of detention and seizure, and the statutory objective of preventing arbitrary or prolonged detention support strict procedural compliance. The absence of an express statutory consequence for delay does not make the requirement directory; legislative intent, statutory purpose and affected rights govern its character. A penalty notice or order issued beyond the prescribed period is liable to be quashed, without affecting proceedings otherwise permissible under the Act.
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Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
Case-Laws
GST
Parallel CGST and SGST proceedings for irregular input tax credit availment require examination of whether both proceedings concern the same credit-disallowance charge arising from discrepancies between suppliers' GSTR-1 and the taxpayer's GSTR-3B. Applying the Supreme Court's twofold test, the High Court directed the SGST authority to reconsider the taxpayer's reply and documents and determine charge overlap. If the charge is identical to that in the CGST proceedings, it may be dropped; the separate audit-based allegation of underreported tax liability may be adjudicated independently. The assessment order was set aside and remanded for fresh adjudication, with merits left open.
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Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
Case-Laws
GST
In GST demand proceedings, a writ challenge to an ex parte demand requires bona fide conduct and full disclosure. The petitioner did not specifically deny receiving notice at its registered email, failed to disclose available GSTR-2A input tax credit or address allegations of excess credit and suppressed turnover, and gave an undertaking and post-dated cheques after its bank account was attached. Having obtained release of the account without contemporaneously alleging duress, it could not later raise that plea. The HC treated the challenge as an afterthought lacking bona fides and declined discretionary writ relief, dismissing the petition with costs.
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Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outcome.
Case-Laws
GST
Revision of returns for omitted inward and outward stock-transfer transactions cannot be rejected solely because accounts were not audited where the application is independent of an audit report. The article notes that unrelated penalty proceedings and assessments for another year do not affect the relevant revision request; the revision was directed to be accepted and the proposed KVAT assessment held pending disposal. GST orders based on an adverse inference that jewellery sent outside the State was not returned arose from the same transactions. They were set aside pending the revision outcome, with fresh GST action permitted thereafter in accordance with that outcome.
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Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
Case-Laws
GST
Bail conditions dependent on an embassy guarantee were modified after a foreign national could not obtain the required certificate despite seeking compliance. Continued detention following grant of bail was attributed to the impossibility of satisfying the embassy-related conditions. The guarantee-certificate requirement was replaced with an undertaking to attend each hearing and cooperate in the trial, while embassy-based periodic reporting was replaced by a bi-monthly affidavit to the trial court stating the applicant's residence and movements within India or the State. The restriction on leaving India without trial court permission and all other bail conditions remained in force.
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Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
Case-Laws
GST
Capacity-based cess on pan masala packing machines was examined against Article 14 because the levy charged identical cess within a capacity slab despite substantial differences in actual output. The article states that deeming production, rather than taxing actual production, lacked rational classification and created manifest inequality; the capacity-based levy, related Rules and consequential notifications were therefore invalidated to that extent. It also notes that restricting abatement to continuous machine non-operation of at least fifteen days was arbitrary because genuine shorter shutdowns received no relief. Parliament's residuary power to levy cess on ownership or possession of machines was upheld, subject to constitutional equality requirements.
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GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
Case-Laws
GST
GST applies to supplies of goods or services, not to compulsory acquisition compensation for land and attached structures. Land and buildings are immovable property rather than goods, and acquisition through the State's exercise of eminent domain is an expropriation, not a sale by the owner or provision of a service. No legal provision was identified to impose GST on the compensation, including its structural component. The High Court therefore treated deduction of GST from the acquisition award as beyond power, quashed the deduction, and directed refund with interest.
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