Goods and Services Tax

Omission of export refund restrictions applies to pending proceedings when no saving clause preserves the omitted rule's operation.
Case-Laws
GST
Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a saving or sunset clause ended its refund restriction for pending proceedings concerning integrated tax paid on exports. Proceedings under an omitted rule can continue only where a saving provision or statutory legal fiction preserves them. The GST Council's advisory recommendation for prospective omission did not bind the rule-making authority. The Supreme Court treated the omission as applicable to all pending refund proceedings, dismissed challenges to that application, and dismissed challenges to the rule's validity as infructuous.
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GST valuation of online gaming actionable claims follows Supreme Court findings, leaving show cause notice adjudication to proceed.
Case-Laws
GST
GST on actionable claims arising from online gaming and betting, including the retrospective valuation framework for online gaming and casino transactions, stood governed by Supreme Court findings that had already addressed every substantive challenge and prayer raised. No issue remained for independent consideration. The writ petition was dismissed in terms of that judgment and the interim order was vacated. Petitioners could submit replies to the show cause notice within the stipulated period, with the competent authority required to adjudicate in accordance with law and the Supreme Court findings.
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GST on actionable claims in online gaming and betting survives challenge, with valuation and retrospective amendments addressed.
Case-Laws
GST
GST on actionable claims connected with online gaming, fantasy sports, betting, gambling and casino transactions is addressed alongside the statutory valuation framework and the retrospective operation of the 2023 amendments. The challenge to the levy was dismissed in line with a Supreme Court judgment. The interim order was vacated, and the notice recipient was given eight weeks to respond to the show cause notice, followed by twelve weeks for adjudication.
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Common Portal service alone does not validate GST notices or trigger appeal limitation without acknowledged receipt or response.
Case-Laws
GST
Service of a GST show-cause notice solely by uploading it on the Common Portal is insufficient unless the recipient acknowledges receipt or files a reply. Ex parte adjudication initiated on that basis must be restored to the show-cause-notice stage. Where a contested GST order is served only through the portal, the appellate limitation period does not begin to run. Appellate dismissals as time-barred in those circumstances require restoration for adjudication on merits. These principles govern the disposal of writ petitions concerning portal-only service of GST notices and orders.
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Alternative remedy and parallel GST proceedings: earlier CGST notice defeated the jurisdictional challenge, requiring recourse to statutory appeal.
Case-Laws
GST
Alternative statutory remedy does not make a writ petition non-maintainable, but its entertainment remains discretionary. The statutory bar on parallel CGST proceedings applies only where State GST proceedings on the same subject matter were initiated earlier. Where the CGST show-cause notice preceded SGST notices, no jurisdictional defect arose under the bar. An earlier order concerning seized goods was distinct from later adjudication following investigation, notice under Section 74 and consideration of the taxpayer's reply, and therefore did not constitute parallel adjudication. In the absence of a jurisdictional infirmity, the petitioners were directed to pursue the statutory appeal, with writ-prosecution time excluded for limitation.
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Special procedure for time-barred GST appeals requires consideration of the extended filing window and prescribed payment condition.
Case-Laws
GST
Notification No. 53/2023-Central Tax provides a special procedure for GST appeals filed beyond the ordinary limitation period where the appeal falls within the extended filing period and satisfies the prescribed payment condition. Its scope covers taxpayers unable to file within the statutory period, delayed appeals rejected as time-barred, and qualifying pending appeals arising from orders under sections 73 and 74. A qualifying appeal filed by 31 January 2024 cannot be treated less favourably than an appeal previously rejected solely for delay. Rejection without considering the Notification was treated as unsustainable, requiring remand for a merits determination.
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Effective GST notice service requires meaningful hearing opportunity; portal-only ex parte assessment was set aside for fresh consideration.
Case-Laws
GST
Effective service of GST notices requires more than portal uploading where a taxpayer remains non-responsive despite repeated reminders. Although portal upload constitutes valid service, the assessing officer should consider other statutory modes, preferably registered post with acknowledgement due, to ensure actual communication before making an ex parte assessment. Failure to provide a meaningful opportunity of personal hearing can invalidate the assessment. The High Court set aside the ex parte assessment and lifted the consequential attachment, remanding the matter for fresh merits consideration subject to payment of 25% of the disputed tax. The taxpayer may file objections, and the officer must give clear 14 days' notice of personal hearing.
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Pre-cancellation GST liability survives registration cancellation; assessment remains unaltered where notice and hearing opportunities were not used.
Case-Laws
GST
Cancellation of GST registration does not extinguish tax liability for periods preceding cancellation. High Court found that the taxpayer received the show-cause notice and statutory forms through the common portal and had repeated opportunities to respond and attend a personal hearing, but did not do so. No defect justified writ interference with the assessment order imposing tax and penalty. The writ petition was disposed of without interference, while preserving liberty to file a statutory appeal within the prescribed period on payment of the statutory pre-deposit.
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Regular bail in alleged GST input tax credit fraud granted after considering compounding, custody, sentence, and business impact.
Case-Laws
GST
Regular bail was granted to an accused alleged to have wrongfully utilised input tax credit through fictitious GST transactions. The alleged conduct was treated as punishable under Section 132 of the GST Act, described as a complete statutory regime for GST offences. Bail discretion was exercised after considering the maximum prescribed sentence, statutory availability of compounding, custody period, and the effect of continued detention on the applicant's business. Release remained subject to conditions designed to secure attendance and prevent interference with the investigation or trial.
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Punjab Assembly passes nine key bills
GST
Dated:- 10-8-2026
PTI
Chandigarh, Aug 10 (PTI) The Punjab Assembly on Monday passed nine key bills including the Punjab Goods and Services Tax (PGST) Amendment Bill-2026, with Finance Minister Harpal Singh Cheema saying it aims to promote voluntary compliance and streamline GST-related procedures across the state.

On the last day of the Monsoon session, the state assembly also unanimously passed the Punjab Regulation of Fee of Unaided Educational Institutions (Amendment) Bill, 2026, paving the way for capping fee hikes by private schools at 5 per cent per annum.

Finance Minister Cheema said the proposed amendments to the PGST provisions are designed to fundamentally support the t

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d the House.

Besides, the House also passed three bills pertaining to three new digital open universities: the Cloud University, Hoshiarpur Bill, 2026; the MS Digital University, Patiala Bill, 2026; and the Physicswallah Digital University, Patiala Bill, 2026.

The purpose of setting up these universities is to make provisions for robust academic and digital infrastructure designed to support high quality online education, digital content delivery, and technology-enabled learning at all levels in the disciplines of higher education including engineering, medical, life sciences, humanities, liberal arts, and management through digital e-learning, according to the bills.

The Punjab Protection of Trees Bill, 2026, moved by Forest an

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'Organised loot' of Rs 2.86 lakh crore from people's pockets: Surjewala accuses govt
GST
Dated:- 10-8-2026
PTI
New Delhi, Aug 10 (PTI) Congress leader Randeep Surjewala on Monday accused the government of an “organised loot” of Rs 2.86 lakh crore from the pockets of the common people, as profits of state-run oil marketing companies indicated.

In a post on X, he claimed that the government earlier deliberately tried to hide the profit margins of oil marketing companies behind the excuse of “commercial confidentiality” and said this undeniable truth of “organized loot” was officially exposed in the answer to my question in the Rajya Sabha.

In a question in the Rajya Sabha, Surjewala had asked about the total revenues of oil

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profits? Brutal retail price hikes! By mid-2026, retail petrol prices in Delhi were pushed to a staggering Rs 102.12 per litre,” he said in his post on X, while sharing the government's answer in Rajya Sabha.

Making a comparison of oil prices during the Congress-UPA era and the BJP-NDA era, the Congress leader said under Congress – UPA the government actively shielded your household budget.

“Even when international crude oil prices soared well over USD 100 per barrel, Petrol was kept affordable at around Rs 71 per litre. This was possible because the Central Excise Duty was kept low at just Rs 9.48 per litre. The government absorbed the global price shocks to protect the middle class.

“Under BJP-NDA: The government weaponized fuel

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Nagaland tax revenue rises to Rs 1,597 crore in FY'26
GST
Dated:- 10-8-2026
PTI
Kohima, Aug 10 (PTI) Nagaland’s tax revenue increased by Rs 170.47 crore to Rs 1,597.51 crore in the 2025-26 fiscal, registering an 11.9 per cent year-on-year growth, officials said on Monday.

The Department of State Taxes, during a review meeting with Governor Nand Kishore Yadav here, said tax collection stood at Rs 1,427.03 crore in 2024-25, up from Rs 1,358.98 crore in the previous fiscal.

Goods and Services Tax (GST) remained the largest component of the state's tax revenue, contributing Rs 1,181.88 crore, or 74 per cent, of the total tax collection in 2025-26, according to an official release.

GST collection during the current financi

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GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
Case-Laws
GST
Rule 22(4) permits the proper officer to drop GST registration cancellation proceedings where a registered person, instead of replying to a notice for non-furnishing of returns, furnishes all pending returns and pays outstanding tax, interest and late fee. Given the serious civil consequences of cancellation, restoration may be considered when these compliance requirements are met. A registered person may seek restoration within the stipulated period, and the concerned authority must consider and dispose of the application expeditiously in accordance with law upon compliance. The writ petition was disposed of with liberty to pursue restoration.
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Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
Case-Laws
GST
Maintainability of PILs alleging tax evasion depends on a genuine public injury and cannot be used to advance private commercial disputes or seek judicial supervision of statutory tax investigations. Assessment of alleged GST and income-tax evasion, the quantum involved and resulting liability requires examination of commercial and tax records through prescribed statutory procedures. Where tax authorities have initiated enquiries and no mala fides or dereliction of statutory duty is shown, non-disclosure of enquiry progress does not justify mandamus or court monitoring. Recasting substantially similar relief previously rejected for lack of locus as a PIL does not cure that defect. The High Court dismissed the PIL at the threshold and forfeited the security deposit for abuse of PIL jurisdiction.
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Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
Case-Laws
GST
Section 16(5) of the GST Act allows registered persons to avail input tax credit for specified financial years through a return under Section 39 filed on or before 30 November 2021. Input tax credit claimed on 20 December 2019 for Financial Year 2018-19 therefore fell within the extended statutory period. The assessment requiring payment or reversal of that credit was set aside, and the writ petition succeeded.
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Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
Case-Laws
GST
GST adjudication orders should ordinarily be challenged through the statutory appellate remedy where the taxpayer participated in proceedings and filed a detailed reply. Allegations concerning inadequate reasoning, service defects without demonstrated prejudice, electronic evidence, cross-examination, and overlap with an earlier statutory audit involve disputed facts and evidentiary assessment suitable for appellate examination. Writ jurisdiction is not ordinarily exercised unless a recognised exceptional ground, including a genuine breach of natural justice, is established. The writ petition was dismissed while preserving factual and legal contentions for appeal, and the writ-pendency period was excluded from limitation if an appeal is filed.
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Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.
Case-Laws
GST
Electronic uploading of a show-cause notice and order-in-original in the Common Portal's 'View Additional Notices and Orders' tab does not, by itself, constitute valid service under the CGST Act where the assessee neither acknowledged receipt nor responded. The retrospective amendment permitting specified CGST Rules functions through the Common Portal does not expand those functions to replace formal service of notices or orders. Where portal upload may result in civil consequences and the assessee lacked knowledge of the uploaded materials, service remains ineffective. The writ petition was disposed of consistently with this principle.
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Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.
Case-Laws
GST
Section 75(4) requires a personal hearing where an adverse decision is contemplated, and a show-cause notice for short-paid GST indicates such contemplation without requiring a separate written request. An assessment order issued without considering the taxpayer's reply, despite the reply and hearing request being on record, reflects non-application of mind. The assessment order was set aside, with fresh proceedings permitted from consideration of the reply after granting a personal hearing in accordance with law. Exemplary costs were directed against the respondent authority for treating the matter as though no reply had been filed.
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Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.
Case-Laws
GST
Statutory GST pre-deposit and limitation requirements governed the remand of a time-barred appeal rejected for insufficient deposit. The amount previously recovered or paid from the electronic ledger was to be adjusted, subject to verification, towards 50% of the disputed tax required for the appeal. The appellate rejection was quashed on conditions requiring the assessee to deposit the balance as applicable and file a supported reply to the show cause notice, with the impugned order treated as an addendum. Fresh adjudication on merits was directed upon compliance, and bank-account attachment was to be vacated subject to the prescribed conditions.
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Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.
Case-Laws
GST
Effective service of GST notices requires more than portal upload where repeated communications receive no taxpayer response. Although portal uploading constitutes valid service, the assessing officer should consider other statutory modes under Section 169(1), preferably registered post with acknowledgement due, to ensure that notice reaches the taxpayer. An ex parte assessment without an effective opportunity to respond and a personal hearing risks avoidable litigation. The assessment was set aside and remanded for fresh consideration after objections are filed, with a clear 14-day notice for personal hearing and a merits-based decision.
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Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
Case-Laws
GST
Assignment of a lessee's entire long-term leasehold rights in a GIDC plot, including rights in land and building, constitutes a transfer of benefits arising from immovable property rather than a supply of services under GST law. Unlike GIDC's original grant of a long-term lease, assignment to a third-party assignee transfers the lessee's complete right and interest. Applying the Supreme Court order in Gujarat Chamber of Commerce, Industries & Ors., the High Court treated the assignment as outside GST and quashed the show cause notice that had proposed to tax it as a service.
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Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
Case-Laws
GST
Papad Khar, an alkaline mixture of sodium chloride, sodium carbonate and sodium bicarbonate used in papad and snack preparation, is classified as other disodium carbonate under sub-heading 28362090. Its manufacture by mixing and processing prevents classification as common or rock salt under heading 2501, while its composition and culinary function distinguish it from yeast or prepared baking powder under heading 2102. Sodium chloride serves principally as a diluent or carrier, whereas the carbonates and bicarbonates provide the functional properties. As an inorganic chemical, Papad Khar attracts GST at 18%. The GST exemption for papad does not extend to Papad Khar merely because it is used as an input in manufacturing exempt papad.
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Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
Case-Laws
GST
Composite job-work involving cutting, sorting, plate preparation, offset printing, drying, finishing, quality checks, bundling and return of kraft or duplex paper is treated as a composite supply, with offset printing as the principal supply and ancillary activities following its tax treatment. The concessional printing job-work entry for goods under Chapters 48 and 49 applies only where the printed goods attract central tax at 2.5% or nil. As kraft paper and duplex paper attract 18% GST, the concessional entry does not apply; the residuary job-work entry applies, resulting in GST at 18%.
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Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
Case-Laws
GST
Common-parlance classification governs the distinction between toilet soap and laundry soap under GST where “toilet soap” is undefined. Definitions under statutes serving different objects and schemes, including the Medicinal and Toilet Preparations (Excise Duties) Act, cannot be imported for GST classification. Toilet soap ordinarily serves washing of the body, hands or face, whereas detergent and semi-detergent bars intended to remove stains and deodorise apparel are laundry soaps. Their stated use, composition, substantial fillers and absence of constituents characteristic of toilet soaps support classification under sub-heading 34011942. Products covered by Entry 66 of Schedule II to Notification No. 09/2025-Central Tax (Rate) attract GST at 18%.
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AAP govt indulged in large-scale financial irregularities, caused losses to exchequer: Delhi minister
GST
Dated:- 9-8-2026
PTI
New Delhi, Aug 9 (PTI) Delhi PWD minister Parvesh Sahib Singh on Sunday alleged financial irregularities and huge losses to the public exchequer during AAP rule, citing findings of a CAG report recently tabled in Assembly.

“After the CAG report, we can say Arvind Kejriwal flouted rules, floated 1,185 manual tenders and inserted arbitration clauses in tenders, indulging in large-scale irregularities and looting of public money,” Singh alleged during a press conference here.

A Controller and Auditor General (CAG) report detailing the finances of various Delhi government departments between 2019 and

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rt of goods. The CAG report states that “bogus” E-way bills worth Rs 68,680 crore were generated, he said.

He further said out of 6.10 crore E-way bills, only 0.1 per cent were examined. An investigation into 70 cases found 344 instances of non-compliance, involving a revenue impact of Rs 3,071.92 crore, while a turnover mismatch of Rs 3,710.17 crore was also detected.

The PWD minister also accused the previous AAP government of indulging in irregularities across various departments.

Under the electricity subsidy scheme, 50,000 consumers whose electricity bills remained zero for 12 consecutive months, were provided subsidies amounting to Rs 17.81 crore, thereby causing a loss to the government exchequer, Singh said.

Further,

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