Goods and Services Tax

GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
Circulars
GST
The GST Appellate Tribunal, Bengaluru Bench has commenced functioning from its temporary premises at NACIN, Bengaluru, and will exercise jurisdiction over Karnataka, covering all districts of the State. It will hear appeals under the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act arising from that jurisdiction. All related appeals, applications and proceedings must now be filed before the Bengaluru Bench and comply with the GSTAT (Procedure) Rules, 2025, together with other applicable statutes, rules and administrative directions. The notice also points stakeholders to the official e-filing portal and support channels for filing assistance.
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GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
Circulars
GST
The GSTAT Chennai Bench has commenced operations from its temporary office at Customs House, Rajaji Salai, Chennai, and will entertain appeals and applications for specified Tamil Nadu districts. It will hear matters under the CGST Act, IGST Act and Tamil Nadu GST Act, except appeals and applications excluded under section 109(5) of the CGST Act and relevant notifications. All filings for its jurisdiction must be instituted before the Chennai Bench in accordance with the GSTAT (Procedure) Rules, 2025, the published e-filing advisory, presidential orders and other applicable directions.
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Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
Case-Laws
GST
Section 174(2)(e) of the CGST Act saved investigation, inquiry, assessment, adjudication and other legal proceedings after omission of Chapter V of the Finance Act, 1994. The HC held that this saving clause preserved the authority to institute and continue service tax proceedings as if the earlier law had not been amended or repealed, so a show cause notice issued under the repealed service tax law remained valid. The writ challenge based on repeal was rejected, and the assessee was left to pursue adjudication independently in accordance with law.
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GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
Case-Laws
GST
GST registration cancelled for non-filing of returns can be restored where the taxpayer files all pending returns and pays the tax dues, applicable interest and late fee, because the proviso to Rule 22(4) of the CGST Rules permits the proper officer to drop cancellation proceedings in such cases. As cancellation carries serious civil consequences, the authority must consider a proper restoration application in accordance with law once the statutory requirements are met. The text links this relief to principles of natural justice and the officer's power to restore registration on compliance.
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GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
Case-Laws
GST
After cancellation of GST registration, notices must be served through one of the alternative modes prescribed for service; mere uploading on the GST portal is insufficient and may offend natural justice in assessment proceedings. The text records that, on this basis, the writ petitions were disposed of in line with an earlier High Court view, while leaving the competent authority free to recommence proceedings from the show cause notice stage.
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Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
Case-Laws
GST
A single show-cause notice or composite GST assessment cannot validly cover more than one tax period; where assessment is taken before the annual return due date, the bar applies beyond one month, and after that due date, beyond one year. The assessment and appellate orders were set aside because the challenge was confined to the impermissible clubbing of multiple assessment years. Authorities were left free to start fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded while computing limitation.
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Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
Case-Laws
GST
DSCL qualified as a Governmental Authority because it was a government-established special purpose vehicle with 90% or more governmental equity/control and was set up to implement urban local body functions. Its services for the Smart City/ESCO water-supply project to UJS were exempt under Serial No. 4 of Notification No. 12/2017-Central Tax (Rate) because water supply is a Twelfth Schedule municipal function. The question whether the tripartite arrangement created two distinct supplies was held not maintainable within the questions raised. DSCL was also held not to be a pure agent under Rule 33, so the contractor-related amounts formed part of the value of supply.
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GSTAT Mumbai Bench commences operations, with jurisdiction, filing procedure and defect-cure requirements now in force.
Circulars
GST
The GST Appellate Tribunal's Mumbai Bench, including the Panaji Circuit Bench, has commenced functioning from its temporary premises at Bandra Kurla Complex and will exercise jurisdiction over Mumbai City, Mumbai Suburban and all districts of Goa. Appeals and related proceedings arising from these jurisdictions must now be instituted before the Mumbai Bench and filed in accordance with the GSTAT (Procedure) Rules, 2025, especially Chapter III governing institution of appeals. The notice also states that filed matters are under scrutiny, defect notices will be issued through the portal where needed, and appellants must cure defects within the stipulated time to avoid delay in listing. Parties must also follow the prescribed dress code for authorised representatives.
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BCBA to Host India Logistics Conclave 2026 at The Taj Mahal Palace, Mumbai
GST
Dated:- 15-6-2026
PTI
On 17 June 2026, government, ports, customs and industry leadership will convene under the theme “One Fraternity, One Vision — Logistics Driving India Towards Viksit Bharat”
The Brihanmumbai Custom Brokers' Association (BCBA) — the apex body of the customs-broking fraternity in Mumbai — will host the second edition of its flagship policy forum, the India Logistics Conclave 2026, on 17 June 2026 at The Taj Mahal Palace, Mumbai. Building on the success of the inaugural 2024 edition, which drew more than 550 stakeholders from across government, trade and industry, this year's Conclave will convene senior policymakers, port and customs leadership, trade economists and industry principals under the theme “One Fraternity, One Vision — Logistics Driving India Towards Viksit Bharat.”
The single-day gathering is designed as a coherent dialogue on the forces reshap

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

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

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

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

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

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

About BCBA
Founded in 1939, the Brihanmumbai Custom Brokers'

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

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

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

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

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

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

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

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

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

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

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

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GST registration restoration for non-filing defaults depends on compliance with pending returns and dues before the authority.
Case-Laws
GST
GST registration cancelled for continuous non-filing of returns may be restored where the registered person approaches the proper authority and complies with the proviso to Rule 22(4) by furnishing pending returns and paying tax dues, interest, penalty and late fee. The text states that restoration can be considered in accordance with law, with an application made within the stipulated time. It also notes that the limitation period under Section 73(10) is to run from the date of the order, except for financial year 2024-25, which is to be governed separately under the return-related provisions.
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System-generated GST notices must identify the competent issuing authority; otherwise, cancellation of registration cannot stand.
Case-Laws
GST
A GST show cause notice described only as system generated, without naming or identifying the office of the issuing authority, was held invalid because statutory power to issue notice vests in the competent officer, not in the system. An advisory on notices or orders without digital signatures could not cure that defect. Since the notice was dehors the Act and Rules, the consequential order cancelling GST registration could not survive, and the cancellation order was quashed.
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GST limitation and suppression on ITC mismatch upheld after Covid-19 exclusion and extended-period notice challenge
Case-Laws
GST
For GST demand proceedings on input tax credit mismatch, limitation for the 2017-2018 period was treated as not expired because the Covid-19 interval was excluded under the limitation extension orders and Section 168A; scrutiny of returns under Section 61 and issue of Form ASMT-10 were also relied on to find suppression, supporting invocation of the extended period under Section 74. The challenge to the shift from intimation to notice was rejected, and the writ petition was dismissed with liberty to pursue the statutory remedy on merits.
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GST job-work records and revenue neutrality: Section 74 invocation upheld, while factual verification of neutrality was remitted.
Case-Laws
GST
Under the GST job-work scheme, the principal must maintain the accounts and records required by Section 143 and Rule 45, and failure to show return of goods within the prescribed period attracts the statutory deeming consequence. On that basis, invocation of Section 74 and the extended limitation was upheld, and the technical challenge to the notices and orders for want of separate recitals of every ingredient was rejected. The assessee's plea of revenue neutrality was not decided in writ proceedings because it depended on disputed facts about tax already suffered on the inputs; that issue was remitted for fresh reply and merits-based reconsideration.
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Restoration of cancelled GST registration may follow payment of dues where default stems from hardship and Covid disruption.
Case-Laws
GST
Cancelled GST registration for non-filing of returns over six months was considered fit for restoration where no allegation of fraud or unlawful activity was shown, the default was linked to financial hardship and Covid-19 disruption, and the taxpayer expressed readiness to clear statutory dues. Restoration was made conditional on the authorities first ascertaining and intimating the outstanding tax, interest and late fee or penalty, and on payment within the stipulated time; failing payment, the petition would stand dismissed.
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Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
Case-Laws
GST
In GST-related forgery and cheating allegations, the Court treated confessional statements and statements of co-accused as weaker material at the bail stage than witness statements. Because the applicants were implicated only on their alleged confessional statement and co-accused statements, and the charge-sheet had already been filed in offences triable by a Magistrate, the Court found the material insufficient to deny bail. It considered the nature of the accusation, the record, the severity of punishment, and the filed material, and granted bail to both applicants subject to conditions.
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Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
Case-Laws
GST
Demand and penalty for alleged receipt of invoices without actual movement of goods required proof of genuine physical supply, not mere assumptions. Where the taxpayer produced tax invoices along with e-way bills and lorry receipts, the text states that this created a prima facie case and that the authority should have verified the transport records before confirming liability. The demand could not rest on presumptions, conjecture, or ipse dixit; fresh verification of lorry numbers, e-way bills, invoices, and toll passage was required. The impugned order was set aside and the matter remitted for a fresh decision on merits after such verification.
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GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
Case-Laws
GST
GST on sub-contracted works contracts was treated as chargeable at 18%, and that rate was not reopened in the present writ petitions. The sub-contractor was held entitled to reimbursement of the differential tax from the main contractor on the same basis as the earlier order, and was allowed to issue post-supply debit notes; debit notes issued after 01.01.2021 were to be recognised in the year of issue under Circular No.160/16/2021-GST. The main contractor was directed to pay the differential amount within six weeks, while the sub-contractor's statutory liability to pay tax to the department remained unaffected. The refund claim based on alleged double payment was left to departmental reconciliation.
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Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
Case-Laws
GST
Anti-profiteering on cinema tickets required the supplier to pass on GST rate reduction through a commensurate reduction in ticket prices, and the burden to justify any higher pricing lay on the supplier. The Tribunal rejected the defence based on licensing control because no contemporaneous material showed any request, permission, or order for the relevant period, and the respondent's explanations were contradictory. As the DGAP methodology and calculations were not disputed, the profiteering computation was accepted and the amount for 01.01.2019 to 30.06.2019 was held recoverable with interest. Because the recipients were not identifiable, the amount had to be deposited in the Consumer Welfare Funds, and penalty was declined since the penal provision applied only prospectively from 01.01.2020.
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