Goods and Services Tax

GST appellate filing procedure tightened with committee review, authorization steps, and online defect-cure timelines for departmental cases.
Circulars
GST – States
The circular prescribes the workflow for departmental appeals, cross-objections and replies before the GST Appellate Tribunal and its Principal Bench. It requires zone-wise scrutiny of adverse appellate orders by a committee, opinion by the relevant Joint Commissioner or Additional Commissioner within fixed timelines, and Commissioner authorization before filing. Draft appeal memoranda must be prepared in English at the originating office level, vetted by the State Representative, and filed online with defect rectification ensured. It also sets a mechanism for dropping cases, applies the same procedure where taxpayers file appeals, and assigns representative authority subject to monetary limits, while preserving filing where substantial questions of law arise and superseding earlier instructions.
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Transit State GST powers allow inspection only; detention and penalty cannot be imposed without tax incidence or local supply.
Case-Laws
GST
Under GST, a transit State may intercept, inspect and physically verify goods in movement, but that regulatory power does not extend to detention or penalty where the transaction neither originates in nor terminates in that State and no tax is payable there. Cross-empowerment under the State and Central Acts, read with the IGST framework, operates only between authorities dealing with the same State and taxable transaction; it does not authorise one State's GST officers to penalise an inter-State movement passing through its territory. A valid e-way bill and tax invoice, without any allegation of bogus documents or local supply, require only reporting of any documentation defect to the competent authorities in the relevant originating or destination State.
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Odisha may attract Rs 25,000-30,000 cr in power investments after policy shift
GST
Dated:- 26-5-2026
PTI
Bhubaneswar, May 26 (PTI) Odisha could attract investments worth Rs 25,000-30,000 crore in the power sector over the next six to 12 months after the state moved to align with the Centre's policy on concessional power allocation from thermal plants, an industry body official said.

The state government is set to mandate the supply of 5 per cent of capacity from newly commissioned thermal power plants at variable charges, replacing its earlier policy that required developers to allocate 12-14 per cent of capacity at concessional rates for state consumption.

Industry executives said the earlier policy had discouraged fresh investments despite Odisha's abundant coal reserves and strategic advantages, including port access and skilled manpower availability.

Odisha has all the enabling factors for power sector growth, but the higher mandatory allocation of power at var

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such as Jindal Power, Vedanta, and Adani evaluating opportunities in the state.

According to the industry body, the policy divergence led investors to favour neighbouring Chhattisgarh, which attracted over Rs 1.5 lakh crore in thermal power investments and added more than 16 GW of capacity over the past decade. Odisha, by comparison, saw less than 4 GW of new capacity and investments below Rs 40,000 crore.

Companies, including Jindal Power, Vedanta and Adani Group, are now evaluating investment opportunities in the state, Keshari said.

He said rising project costs had made the earlier concessional supply obligations increasingly burdensome. Thermal power project costs have risen to around Rs 15 crore per MW from about Rs 5 crore earlier, pushing fixed costs to nearly Rs 4 per unit from around Re 1 previously.

As a result, the tariff impact on other consumers from concessional supply obligations has increased to about 55 paise per unit from roughly 14 paise earlier, affectin

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key power investment destination,” he said.

Explaining the financial implications of the earlier policy, Keshari said that thermal power project costs have sharply escalated – from around Rs 5 crore per MW earlier to nearly Rs 15 crore today. Consequently, fixed costs have risen from approximately Re 1 per unit to nearly Rs 4. Under the earlier framework, concessional supply obligations led to a marginal tariff impact of around 14 paise per unit for other consumers. However, at current capital costs, this impact increases significantly to about 55 paise per unit, affecting project viability.

Addressing concerns over potential revenue loss to the state due to its moving to a 5 per cent slab, Keshari described such apprehensions as largely notional.

“In the absence of investment, there is no revenue foregone. Moreover, even with the shift to a 5 per cent allocation, the state's actual receivables remain broadly unchanged given the increase in fixed costs,” he said.

He furthe

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Parallel GST proceedings barred when Central and State authorities overlap on the same contravention; only one may proceed.
Case-Laws
GST
Parallel adjudicatory proceedings on the same GST subject matter are barred once one authority has first initiated action. Relying on the Supreme Court's clarification in Armour Security, the High Court stated that the relevant test is whether the liability, deficiency or obligation arises from the same contravention and overlaps in substance. It directed the petitioner to file responses before the Central and State authorities, and required those authorities to coordinate and decide which of them would proceed further. The result is that only one competent authority may continue with adjudication for the same period and subject matter, avoiding duplication by parallel proceedings.
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GST prosecution without prior assessment not barred; bail granted on completed investigation and documentary evidence.
Case-Laws
GST
Absence of assessment proceedings under Sections 73 and 74 of the CGST Act did not bar criminal prosecution under Section 132, because those provisions concern assessment of the alleged violation and any favourable finding there may only bear on the prosecution. Bail was then granted because pre-trial detention is not punitive, the presumption of innocence continued to operate, the case rested mainly on documentary and electronic material, investigation was complete, the complaint had been filed, the offence was triable by a Magistrate, the maximum sentence was limited, and no exceptional circumstance showed risk of tampering, intimidation, absconding, or subversion of justice.
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Advance ruling appeals: court treats 90-day limit as directory and rejects limitation, locus, and filing objections
Case-Laws
GST
A High Court considered preliminary objections to departmental appeals against an advance ruling and upheld their maintainability. It held that the 90-day period for passing the appellate order under Section 101(2) is directory, operating as an outer time limit and not a jurisdictional bar that nullifies the appeal on expiry. It also accepted the actual dates of communication for limitation purposes, found condonation competent where filed within the extended period, held that separate CGST and SGST officers had statutory appellate locus, and treated manual filing as a procedural issue not defeating the appeal. The Court further rejected estoppel and natural justice objections.
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Regular bail in GST fake-input-tax-credit prosecution granted after completion of investigation and prolonged custody.
Case-Laws
GST
In a GST fake-input-tax-credit prosecution under Section 132(1)(b) and 132(1)(c) of the CGST Act, the HC granted regular bail after noting that investigation was complete, the complaint had been filed, charges had been framed, and the rival allegations were matters for trial. The Court also considered the petitioner's custody of about six months and the likelihood of a prolonged trial. On that basis, it found a case for bail while leaving the merits of the accusations to be decided at trial, subject to furnishing bail and surety bonds to the satisfaction of the trial court or Duty Magistrate.
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Confiscation jurisdiction fails where tax liability is undetermined and the show cause notice is issued without lawful authority.
Case-Laws
GST
The HC held that a writ petition can be entertained at the show cause notice stage where the notice is alleged to be without jurisdiction, and rejected the objection to maintainability on that basis. It further held that confiscation proceedings under Section 130 of the Act, 2017 cannot be initiated before determination of tax liability under Sections 73 or 74, and that a notice under Section 130 cannot rest on an alleged breach of record-keeping requirements under Section 35 alone. The impugned show cause notice and consequential confiscation order were therefore quashed, with liberty to the department to proceed afresh in accordance with law and the refund claim left open.
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Statutory appellate remedy preserved after portal glitch, with fresh filing permitted and delay condoned
Case-Laws
GST
The High Court declined to examine the merits of the challenge to the show cause notice and ex parte adjudication order, holding that the petitioner had already attempted to pursue the statutory appellate remedy and had made the required pre-deposit. As the appeal could not be uploaded on the portal because of a technical glitch, the Court directed the petitioner to file the appeal afresh under the proviso to Rule 108 of the CGST Rules, 2017, permitted all grounds to be raised before the appellate authority, and condoned the delay in filing. The writ petition was disposed of in favour of pursuing the statutory remedy.
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Absence of Document Identification Number invalidates assessment order; delayed writ entertained subject to partial tax deposit.
Case-Laws
GST
Absence of a Document Identification Number in the assessment order was treated as an inherent defect going to the validity of the order itself, and the High Court set it aside on that ground, following earlier decisions. The matter was remanded to the Assessing Officer for fresh consideration after granting the assessee an opportunity of hearing. On the delayed writ challenge, the Court did not finally decide the service dispute but accepted that practical difficulties in the GST portal regime and the patent irregularity in the order justified consideration of the petition, subject to deposit of 20% of the disputed tax, with adjustment of amounts already paid or recovered.
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Mandatory pre-show cause intimation under Rule 142(1)(A) is required; non-compliance vitiates the assessment order.
Case-Laws
GST
Mandatory pre-show cause intimation under Rule 142(1)(A) was not issued before initiation of the assessment proceedings, and that fact was undisputed. Applying the earlier Division Bench ruling on the same point, the HC held that such non-compliance vitiates the assessment order and requires it to be set aside. The impugned assessment for the relevant financial year was accordingly quashed, and the matter was remanded for fresh assessment in accordance with law, subject to deposit of 20% of the disputed tax within the time granted.
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GST recovery and appellate delay: failure to consider Section 14 exclusion vitiated dismissal, and pre-deposit stayed recovery.
Case-Laws
GST
The High Court dealt with GST recovery and appellate limitation issues arising from a rectified demand order. It held that an appeal dismissed only on delay was vitiated because the appellate authority had not examined whether time spent prosecuting a writ petition could be excluded under Section 14 of the Limitation Act; the dismissal was quashed and the matter remanded for fresh consideration on that limited point, with merits and limitation left open. It also held that once the statutory appeal is filed and the pre-deposit under Section 107(6) is made, recovery of the balance demand remains stayed under Section 107(7), so the recovery order could not stand and was quashed.
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Judicial review of arrest under special statutes is limited to compliance with safeguards, not sufficiency of evidence.
Case-Laws
GST
Judicial review of arrest under special statutes is limited to examining compliance with statutory and constitutional safeguards, not the sufficiency of the material supporting the arresting authority's belief. On the record, the Court noted that reasons to believe and grounds of arrest were documented, digitally signed, served in Hindi, and acknowledged, while arrest intimation was also communicated to the petitioner's wife; it therefore found no violation of Articles 21 or 22. The remand order was upheld because the Magistrate expressly recorded compliance with Sections 47 and 48 of the BNSS and found the arrest justified, so the objection that it was non-speaking or contrary to natural justice failed.
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Composite tax assessment orders covering multiple financial years are invalid; separate year-wise proceedings are required.
Case-Laws
GST
A single show-cause notice or composite assessment order cannot validly cover more than one tax period once the annual return due date has been reached; each financial year must be adjudicated separately. Applying an earlier Division Bench view, the HC set aside the impugned Order in Original because it covered four financial years in one order. The matter was remitted for fresh proceedings year-wise, with liberty to initiate separate proceedings for each assessment year, and the intervening period was directed to be excluded for limitation. All other grounds of challenge were left open.
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HIGHLIGHTS
GST
Dated:- 25-5-2026
PTI
New Delhi, May 25 (PTI) Following are the top stories at 9.15 pm: NATION DEL88 JK-GONDOLA – 4TH LD TOURISTS (9.12 PM)

Over 300 tourists rescued in 7-hr operation after Gulmarg Gondola malfunctions amid heavy rain Srinagar: Over 300 tourists were left stranded mid-air for hours inside 65 cabins of the famous Gulmarg Gondola cable car after a major technical snag halted Asia's highest ropeway, causing panic among the holidayers before they were rescued.

DEL82 RUBIO-RACISM-LD-ROW (8.23 PM)

Rubio downplays anti-India rhetoric row, says Trump is a 'big fan' of Modi New Delhi: President Donald Trump is a big fan of India and Prime Minister Narendra Modi, US Secretary of State Marco Rubio said on Monday, seeking to dismiss allegations of rising anti-India rhetoric in the US.

DEL79 WASIA-IRAN-MISRI (8.13 PM)

Iran's deputy foreign minister dials Misri to discuss West Asia situation New Delhi: Iran's Depu

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ismatch in the On Screen Marking (OSM) system.

DEL83 MEA-JAISHANKAR-MOTEGI (8.39 PM)

EAM Jaishankar holds talks with Japanese counterpart Motegi New Delhi: External Affairs Minister S Jaishankar and his Japanese counterpart Motegi Toshimitsu on Monday held wide-ranging talks focusing on economic fallout of the West Asia crisis in view of disruptions in energy supply chains.

CAL52 AS-BHUTAN-LD PM (8.54 PM)

Bhutan PM discusses regional cooperation issues with Assam governor, CM Guwahati: Bhutan Prime Minister Dasho Tshering Tobgay met Assam governor and chief minister on Monday, and discussed with them ways to enhance cooperation with India's northeastern region.

DEL80 PADMA-LD AWARDS (8.13 PM)

President confers 66 Padma Awards; actor Dharmendra, violinist N Rajam honoured New Delhi: President Droupadi Murmu on Monday conferred the Padma Vibhushan on Bollywood actor Dharmendra posthumously and classical musician and violinist N Rajam at a Civil In

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ran, asks Kejriwal New Delhi: After petrol and diesel prices were increased for the fourth time in less than two weeks on Monday, AAP national convenor Arvind Kejriwal questioned Prime Minister Narendra Modi over the Centre not buying fuel from Russia and Iran.

DEL18 CBI-TWISHA (12.08 pm)

CBI set to take over Twisha Sharma probe, team sent to Bhopal New Delhi: The CBI is set to take over the investigation into the death of Twisha Sharma, who was found hanging at her marital home in Bhopal's Katara Hills area on May 12, officials said on Monday.

LEGAL LGD30 SC-LD TWISHA SHARMA (12.36 PM)

Twisha Sharma death: 'Pained' by narrative that judiciary was shielding accused, says SC New Delhi: Observing that it was “pained” by the narrative that the judiciary was shielding the accused, the Supreme Court on Monday said it would ensure a fair, independent, and impartial CBI probe into the death of former model-turned-actor Twisha Sharma.

LGD47 SC-LD NEE

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said the government had foregone more than Rs 1 lakh crore annually in tax revenues through excise duty cuts on petrol and diesel to shield consumers from fuel inflation triggered by the West Asia conflict, while defending the latest retail fuel price hikes as market-driven revisions by oil marketing companies responding to soaring global crude oil prices.

FOREIGN FGN27 US-TRUMP-IRAN (8.13 PM)

Trump says Iran talks progressing 'nicely', asks mediators to join Abraham Accords Washington: US President Donald Trump on Monday said negotiations with Iran to end the war were progressing “nicely”, but officials pointed out that a final decision may take some time due to the complex communication networks Tehran deploys to consult with its supreme leader. By Sagar Kulkarni

FGN6 AUS-IND-WONG (9.29 AM)

Australia’s Foreign Minister Penny Wong to visit India to attend Quad meet Canberra: Australia's Minister for Foreign Affairs Penny Wong is set to travel to

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Govt forwent Rs 1 lakh cr via excise duty cuts to shield consumers from fuel inflation: FM
GST
Dated:- 25-5-2026
PTI
Mumbai, May 25 (PTI) Finance Minister Nirmala Sitharaman on Monday said the government had foregone more than Rs 1 lakh crore annually in tax revenues through excise duty cuts on petrol and diesel to shield consumers from fuel inflation triggered by the West Asia conflict, while defending the latest retail fuel price hikes as market-driven revisions by oil marketing companies responding to soaring global crude oil prices.

Petrol and diesel prices have been hiked by almost Rs 7.5 per litre in four installments since mid-May as oil companies moved to bridge the gap between cost and retail price that had widened

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akh crore aligned with the government's expectations, especially given the current need for support, the minister stated that the calculations follow a very clear formulation.

“A committee had looked into it, and based on that RBI does its annual calculation and gives the dividend to the government. And it is on that basis it has come. I fully trust the RBI in having made its calculation and given the dividend that it has given,” she added.

On managing the oil price rise amid global challenges she said the situation will be closely monitored.

“These increase in prices are not minor, all this will have to be paid through foreign exchange only. So, these are going to be challenges, but I'm confident….we will be able to handle t

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are embedding sustainability requirements into their sourcing criteria. Buyers want traceability. They want certified organic or recycled fibres, reduced water consumption, lower carbon footprints and fair labour practices. Our exporters who adapt early to these requirements will thrive,” she added.

The minister also said that artificial intelligence and automation are transforming the global textile industry.

“Robotic sewing, AI-driven demand forecasting, digital printing, smart manufacturing, all of these are all reducing the labour cost advantages. We must invest in technology, not just to compete on cost, but to compete on capability and standards,” Sitharaman added. PTI SM ANU ANU

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News – Press release – P

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Binding advance ruling bars contrary show cause notice; writ jurisdiction available despite alternative remedy
Case-Laws
GST
A show cause notice issued in disregard of a binding and unchallenged advance ruling was treated as non-est because the ruling had attained finality between the parties and remained operative under the CGST framework. The Court held that, where the invalidity of the notice was apparent on the face of the record, the petitioner was not required to first reply to the notice or pursue the statutory remedy. It therefore exercised writ jurisdiction under Article 226 and quashed the notice as lacking foundation.
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Effective notice under GST requires more than portal-only service after registration cancellation; adverse orders were quashed.
Case-Laws
GST
Portal-only service of a show cause notice after cancellation of GST registration was held insufficient to satisfy effective notice and fair opportunity requirements. The Court applied the principle of audi alteram partem and relied on earlier High Court rulings to hold that a taxpayer whose registration had already been cancelled could not be expected to keep monitoring the GST portal alone. On that basis, the adjudication and appellate orders were quashed, with liberty to the Revenue to restart proceedings from the stage of show cause notice and to grant a personal hearing if sought.
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GST registration cancellation requires precise notice and a reasoned order; non-speaking cancellation was quashed for natural justice breach.
Case-Laws
GST
A show cause notice for cancellation of GST registration must disclose the precise default so the registrant can mount an effective reply. Here, the notice only referred to non-filing of returns for six months without identifying the relevant period, and the cancellation order failed to give specific reasons, making it a non-speaking order contrary to Rule 22(3), Form GST REG-19, and natural justice. The petitioner's failure to reply did not excuse the Proper Officer from passing a reasoned order. Despite delay in approaching the Court, the statutory defect in recording reasons prevailed. The cancellation order was quashed, and the matter was remitted to the notice stage for fresh consideration.
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Exemption for cotton seed oil cake used as cattle feed upheld; GST demand quashed and refund directed.
Case-Laws
GST
Cotton seed oil cake supplied as cattle feed was treated as falling within the exemption under Notification No. 02/2017, so GST was not leviable for the period in question. Following an earlier Coordinate Bench decision in an identical matter, and noting that its applicability was not disputed, the Court held that the demand raised for non-payment of GST could not survive. The amount appropriated through DRC-03 against the demand was therefore unsustainable, and the petitioner was entitled to refund. The impugned adjudication and appellate orders, together with the consequential DRC-07, were quashed and refund was directed.
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Rule 86A time limit ends electronic credit ledger blocking after one year, requiring immediate unblocking.
Case-Laws
GST
Rule 86A(3) limits the blocking of an electronic credit ledger to one year from the date the restriction is imposed, and the restriction ceases automatically on expiry of that period. As the ledger had been blocked on 21.11.2024 and the blocking was still continuing beyond twelve months, the HC held that the continuation could not be sustained in law. The restriction was treated as having ceased by efflux of time, and the authorities were directed to unblock the electronic credit ledger forthwith.
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Alternative modes of service under GST law: tribunal required portal, email, and speed post service to ensure notice reached respondents.
Case-Laws
GST
Where service of notice of appeal through the portal and email elicited no response, the Tribunal required additional service by registered post or speed post under Section 169 of the CGST Act, 2017. It directed the appellant to file the paper book and duly stamped envelopes for effecting such service and then listed the matter for hearing. The note highlights the availability and use of alternative modes of service to ensure effective notice to the respondents.
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CBI Arrests CGST Superintendent and Inspector in a Bribery Case
GST
Dated:- 23-5-2026

The Central Bureau of Investigation (CBI), today, i.e. 20.05.2026, has arrested Superintendent and Inspector, CGST, Giridih, in a bribery case.

The CBI registered the instant case on 20.05.2026 on the basis of a complaint against the said accused persons.  It was alleged that the accused CGST Superintendent and Inspector demanded undue advantage of Rs. 90,000 from the complainant for resolv

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GST registration cancellation for curable defaults can be quashed, with restoration made conditional on filing returns and paying dues.
Case-Laws
GST
The HC held that an alternative statutory remedy is a self-imposed restraint, not an absolute bar to writ jurisdiction, and entertained the petition after the appeal period, including grace time, had expired and business had been disrupted. It treated cancellation of GST registration for non-filing of returns and other procedural defaults as curable, applying the principle that substantive rights should not fail for formal non-compliance. The cancellation order and appellate order were quashed, and registration was directed to be restored subject to filing pending returns and paying tax, interest, fine and penalty within the stipulated time, failing which the benefit would stand withdrawn.
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Alternative statutory remedy bars writ interference in GST proceedings absent exceptional grounds of natural justice or jurisdictional defect.
Case-Laws
GST
Writ jurisdiction under Article 226 is ordinarily not exercised where an efficacious statutory appeal is available, unless there is breach of natural justice, lack of jurisdiction, or a challenge to vires. In this GST dispute, the petitioners did not challenge the show cause notice at the outset and raised limitation and jurisdiction objections only after the adjudication order. The Court held those issues could be effectively raised before the appellate authority under Section 107, declined to examine the merits, and granted liberty to pursue the statutory appeal, leaving all questions on limitation and jurisdiction open.
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