Goods and Services Tax

Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
Case-Laws
GST
A typographical discrepancy between e-way bill particulars and tax invoices, where goods otherwise correspond with the e-way bill and transport documents, is treated as a human error when it provides no benefit and does not indicate tax avoidance. The notes state that such a minor inadvertent mistake, without intent to deceive the Revenue or financial implications, should attract only the minor penalty under clause 5 of the circular dated 14 September 2018, rather than detention and penalty action under Section 129. The Section 129 penalty order was quashed, with refund of the deposited amount after deduction of the applicable minor penalty.
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Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
Case-Laws
GST
Imposition of a penalty without issuing a show cause notice or affording a hearing breaches the statutory discipline governing penalties and the principles of natural justice. As the revenue did not dispute that no notice initiating penalty proceedings was issued, the High Court found the petitioner had been denied the required opportunity to respond. The penalty was therefore unsustainable, and the writ petition was disposed of accordingly.
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Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
Case-Laws
GST
Multiple show cause notices for alleged wrongful input tax credit cannot duplicate tax demands arising from the same supplier transactions. The High Court treated the later notice and consequential order as unsustainable to the extent they covered seven suppliers already included in an earlier proceeding, and quashed the duplicated portion. Proceedings concerning two additional suppliers were preserved, with the taxpayer retaining the statutory appeal remedy against that part of the later order. The material therefore distinguishes impermissible duplication of liability from separate allegations involving suppliers not covered by the original notice.
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Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental adjudication.
Case-Laws
GST
Judicial review of customs show-cause notices may be invoked where jurisdictional facts are absent, including where a notice relies on undisclosed or inconclusive overseas enquiry material. The discussion distinguishes that situation from notices supported by identifiable discrepancies in certificates of origin. A certificate not issued by the stated authority, or an unreconciled mismatch between the certificate's invoice number and the importer's invoice, can provide a factual basis for customs proceedings. Referral of a certificate for further investigation does not itself cure an apparent discrepancy. The importer's explanation is to be examined by the competent customs authority during adjudication.
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Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
Case-Laws
GST
GST registration cancellation requires a show cause notice to state the specific proposed grounds and provide supporting documents so that the registered person can respond effectively. The notes explain that the notice alleged fraudulent registration, invoicing without supply, and non-operation from the declared business premises, whereas the cancellation order relied on non-filing of consecutive returns, a ground not notified to the taxpayer. On that basis, the cancellation proceedings were quashed and registration restored, while the Revenue retained liberty to issue a fresh, specific notice and determine the matter according to law.
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Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
Case-Laws
GST
Availability of a statutory appeal against cancellation of GST registration is presented as barring recourse to writ jurisdiction. Section 107 of the CGST Act permits an aggrieved person to challenge any order before the appellate authority, including a cancellation order. The discussion notes that a pending representation seeking revocation does not make the appellate remedy unavailable. It also refers to Section 75(4), which requires a hearing where requested in writing by the person chargeable with tax or penalty, or where an adverse decision is contemplated. The writ petition was disposed of with liberty to pursue the statutory appeal, while merits issues remained open.
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Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
Case-Laws
GST
Section 16(5) extends the time-limit for claiming input tax credit where the relevant returns were filed before 30 November 2021. The material states that denial based solely on the earlier Section 16(4) deadline is unsustainable in such circumstances, subject to the claimant otherwise satisfying eligibility requirements. It describes partial relief setting aside denial of credit for delayed filing of specified returns and requiring reconsideration under Section 16(5). A separate denial based on absence of supporting documents remains unaffected, so documentary substantiation continues to govern admissibility of the credit.
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Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective penalties.
Case-Laws
GST
For GST anti-profiteering in an ongoing real-estate project, completion is reckoned from actual issuance of the Occupancy Certificate, not from filing the application. The discussion states that post-GST input tax credit benefits may be quantified by comparing pre- and post-GST ITC-to-purchase-value ratios using certified actual data, and apportioned to purchasers. Where homebuyers are identifiable from supplier records, the profiteered amount must be returned to them with interest; deposit in Consumer Welfare Funds is residual where recipients cannot genuinely be identified. It also notes that a penalty provision introduced after the investigation period cannot apply retrospectively without express statutory authority.
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GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.
Circulars
GST – States
GST regularisation on an “as is” or “as is, where is” basis accepts, as full discharge of liability for the regularised period, tax paid at the lower competing rate or nil rate claimed under a genuinely doubtful exemption entry and declared in returns. Taxpayers who paid a higher rate are not entitled to a refund. The regularisation applies where competing rate entries or divergent interpretations caused genuine doubt; it does not protect cases where no tax was paid when the dispute concerned only competing positive rates. In those cases, tax at the clarified applicable rate remains recoverable.
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Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.
Circulars
GST – States
Proposals for suo-moto audit or scrutiny under the HGST Act, 2017 must state clear, specific and duly justified reasons, supported by available records, intelligence inputs, data analysis or another verifiable information source. Each proposal must also specify the tentative quantum of tax evasion. The concerned DETC must first examine and recommend the proposal, after which the case file must be sent to the Joint Excise and Taxation Commissioner (Range) for necessary approval. Field formations must comply strictly; suo-moto action initiated without this prescribed process will be viewed seriously.
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Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.
Circulars
GST – States
Audits selected under the Haryana GST Act must cover a comprehensive period extending from the selected financial year through all subsequent financial years up to the current financial year. Officers must examine records, returns, statements and financial documents for the entire period to assess compliance, tax liability, input tax credit and other applicable statutory requirements. Field formations must conduct audits within the prescribed GST provisions and timelines; departures from these directions will be treated seriously.
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NetAcct Solutions Launches Entries ERP Powered by the Entries AI Platform
GST
Dated:- 17-7-2026
PTI
Backed by former Freshworks leaders, the Bengaluru-based company introduces its next-generation AI-native ERP platform that unifies Accounting, Financial Reporting, Inventory Management, Manufacturing, Procurement, Sales, HRMS, Payroll, Compliance, Projects, Document Management, Business Intelligence, and AI Automation into one intelligent cloud platform.
BENGALURU, India, July 16, 2026 /PRNewswire/ NetAcct Solutions Pvt. Ltd., a Bengaluru-based enterprise software company backed by former Freshworks leaders, today announced the launch of Entries ERP, the latest generation of its AI-powered Enterprise Resource Planning (ERP) solution built on the Entries AI Platform.

Powered by Infinity, the enterprise AI Agent from Entries AI, Entries ERP helps organizations automate accounting, finance, manufacturing, inventory, procurement, HR, payroll, compliance, and day-to-day bu

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ations for accounting, payroll, inventory, manufacturing, compliance, reporting, and document management. They want one intelligent platform capable of managing their entire business.

Working closely with hundreds of customers across manufacturing, retail, engineering, healthcare, education, logistics, technology, consulting, and professional services, NetAcct Solutions transformed Entries into a complete AI-powered ERP platform built specifically for Indian businesses.

Today, Entries ERP combines years of customer feedback, finance expertise, enterprise implementation experience, and AI innovation into one modern cloud platform.

One Unified Platform for Accounting, Manufacturing, HRMS and Business Operations
Most growing businesses operate multiple software products to manage different functions:
• Accounting Software
• Financial Reporting
• HRMS
• Payroll Software
• Inventory Management
• Manufacturing ERP
• Warehouse Management
•

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ng real-time business intelligence.

Unlike traditional ERP systems where AI is added as a feature, Infinity is embedded across every workflow within Entries ERP.

Finance teams, HR professionals, procurement managers, manufacturing planners, warehouse teams, compliance officers, sales teams, and business leaders all work alongside the same intelligent AI assistant.

With Infinity, organizations can:
• Automatically extract Purchase Invoices from PDFs, emails, scanned documents, and images.

• Create Purchase Invoices with AI-assisted validation.

• Generate Sales Quotations and Sales Invoices using natural language.

• Create Journal Entries automatically.

• Recommend accounting entries based on business transactions.

• Process supplier invoices.

• Automate bank reconciliations.

• Retrieve financial statements instantly.

• Generate Balance Sheets, Profit & Loss Statements, Cash Flow Statements, Trial Balance, General L

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into an intelligent system of action.

AI Embedded Across Every Business Process
AI is no longer an add-on.

Within Entries ERP, AI is embedded throughout Accounting, Financial Reporting, Manufacturing, Inventory Management, HRMS, Payroll, Procurement, Compliance, CRM, Projects, and Document Management.

AI capabilities include:
• Purchase Invoice OCR and extraction
• AI-assisted Accounting
• Automated Journal Entries
• Sales Invoice generation
• Quote-to-Cash automation
• Procure-to-Pay automation
• Intelligent document extraction
• GST validation
• Financial reconciliations
• Revenue leakage detection
• Business anomaly detection
• Compliance monitoring
• Automated workflow approvals
• Conversational reporting
• Predictive business insights
• AI-powered dashboards
• Intelligent business recommendations
By reducing manual work across finance and operations, businesses accelerate month-end

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ventory and Supply Chain
Entries ERP connects manufacturing operations directly with finance.

Manufacturing capabilities include:
• Inventory Management
• Warehouse Management
• Multi-location Inventory
• Batch & Serial Number Tracking
• Procurement
• Purchase Management
• Vendor Management
• Material Requests
• Purchase Orders
• Goods Receipts
• Bill of Materials (BOM)
• Production Planning
• Material Requirements Planning (MRP)
• Work Orders
• Job Cards
• Shop Floor Management
• Production Scheduling
• Material Consumption
• Finished Goods Management
• Subcontracting
• Quality Control
• Manufacturing Costing
• Production Analytics
Every inventory movement automatically updates accounting, ensuring accurate inventory valuation and financial reporting.

HRMS, Payroll and Employee Experience
Entries ERP provides a complete Hire-to-Retire platform.

Organizat

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remain audit-ready and investor-ready throughout the year.

Built for Chartered Accountants and Managed Finance Services
Entries ERP includes an integrated CA Practice platform enabling firms to manage multiple clients from one workspace.

Capabilities include:
• Client Management
• Accounting Services
• Payroll Services
• Compliance Management
• Document Management
• Task Management
• Collaboration
• Business Insights
• Financial Reporting
The platform enables firms to scale advisory and managed finance services while maintaining complete visibility across every client organization.

One Platform. Infinite Possibilities.

With Entries ERP and the Entries AI Platform, NetAcct Solutions believes the future of enterprise software is autonomous.

Businesses no longer need separate software for Accounting, Financial Reporting, Inventory Management, Manufacturing, Procurement, HRMS, Payroll, Compliance, CRM, Projects, Document

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Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.
Case-Laws
GST
Erroneous classification of interest as tax in Form GST DRC-07 can improperly trigger the statutory pre-deposit required for a further GST appeal. The notes state that the demand for wrong availment and delayed reversal of input tax credit comprised ITC reversal, interest and penalty, with no disputed tax component; however, interest was recorded as tax and affirmed in appeal. Although the original order was later rectified, limitation prevented correction of the appellate order. The appellate order was set aside and remitted for fresh merits adjudication because a Tribunal appeal would otherwise require pre-deposit on interest wrongly treated as tax.
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Statutory GST appeal remedy prevails where alleged inadequate consideration of replies does not establish a natural justice breach.
Case-Laws
GST
Availability of an efficacious statutory GST appeal ordinarily limits writ jurisdiction, except where fundamental rights, natural justice, jurisdictional error or vires are genuinely implicated. A noticee that participated, filed replies and documents, and received personal hearings cannot claim that natural justice required the adjudicating authority to seek further material. Allegations that replies or evidence were inadequately considered, and challenges to the sufficiency of material or adjudicatory conclusions, concern merits for the appellate mechanism. The writ petition was dismissed because no recognised exception to exhausting the statutory remedy was established, while writ-pendency time was excluded for considering appeal limitation, subject to independent appellate determination.
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Statutory GST appellate remedy must be pursued before writ review of a demand order, with limitation protection granted.
Case-Laws
GST
A writ petition challenging a GST demand order without first using the statutory appellate remedy is not maintainable where an efficacious appeal is available under the CGST Act. The High Court directed the petitioner to pursue that remedy, while leaving all contentions open for the Appellate Authority. The petition was disposed of with liberty to file a statutory appeal, and the time spent pursuing the writ proceedings was to be excluded for limitation purposes if the appeal is filed within four weeks.
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Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.
Case-Laws
GST
Availability of an efficacious GST appellate remedy limits recourse to writ jurisdiction against penalty proceedings and appellate orders. Where the GST Tribunal has appointed Presiding Officers and an appeal may be filed within the permitted time, challenges alleging breach of natural justice or lack of competence of the show-cause issuing officer should be examined by the Tribunal where they depend on disputed facts and documents. Writ jurisdiction cannot be used to bypass the statutory pre-deposit requirement, particularly because the specialised Tribunal includes judicial and technical members. The writ petition was dismissed, with liberty to pursue the statutory appeal, and the merits of the penalty challenge were not adjudicated.
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Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.
Case-Laws
GST
Waiver or exemption provisions require strict compliance with substantive conditions, while substantial compliance may satisfy procedural requirements. Where the full GST liability was paid within the stipulated period but credited under an incorrect tax head because of an uncontroverted clerical error, payment was treated as substantially compliant. The High Court set aside the rejection of the waiver application and remanded it for fresh consideration after a reasonable opportunity, requiring the payment to be credited under the appropriate CGST and SGST heads.
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Consequential GST refund rejection requires statutory appeal where fresh lawful grounds remain open after appellate remand.
Case-Laws
GST
A consequential GST refund rejection following an appellate order may be challenged through the statutory appeal where the appellate order merely set aside the earlier rejection on previously considered grounds. The Proper Officer may examine refund entitlement afresh on other legally permissible grounds, provided the fresh reasons are distinct from those rejected in appeal. Questions concerning the appellate order's effect and the validity of the new rejection grounds require merits review in the statutory appellate process. Writ intervention is unavailable where the order is not prima facie non est or wholly without jurisdiction. The taxpayer may seek exclusion of the time spent in writ proceedings for limitation purposes.
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GST adjudication order issuance within limitation remains valid despite later portal upload, which concerns service and enforceability.
Case-Laws
GST
For GST adjudication orders under Section 73, issuance within the limitation period is distinct from service. The provision requires the proper officer to complete and digitally authenticate the adjudicatory order within time, while Section 169 governs communication through prescribed service modes. Uploading a summary in Form GST DRC-07 under Rule 142(5) does not make the upload date the date of issuance or impose a requirement that service be completed within the issuance limitation period. Accordingly, an order digitally signed within the extended period remains valid even if uploaded on the common portal the following day; the later upload affects service and enforceability, not validity.
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Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices.
Case-Laws
GST
Ineligible input tax credit allegedly claimed through fake invoices from non-existing firms was addressed in relation to the statutory appellate remedy. The notes state that the findings on the entities' functioning, ITC availment, and the described modus operandi were identical to those in another Order-in-Original. As the petitioner had an effective alternative remedy, the writ petition was not entertained; the appropriate course was an appeal to the Additional or Joint Commissioner of Appeals under section 107 of the CGST Act against the Order-in-Original.
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Binding effect of advance rulings excludes supply recipients, leaving contractual GST reimbursement insufficient to establish writ standing.
Case-Laws
GST
Advance rulings bind only the applicant and the concerned or jurisdictional tax officer; third parties cannot claim their benefit or challenge them. A recipient contractually required to reimburse applicable GST lacked locus standi to challenge a supplier's advance ruling because the contract did not fix the supply classification or GST rate. “Applicable GST” meant tax determined under law, and the ruling did not alter any contractual tax treatment. As the recipient was neither the applicant nor a concerned authority, it was not an aggrieved person and its writ petition was not maintainable.
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Duplicative GST adjudication for the same issues and assessment period invalidates subsequent State GST assessment and rectification orders.
Case-Laws
GST
Duplicative GST proceedings on the same issues and assessment period cannot be sustained where central GST authorities have already issued an adjudication order that remains pending in appeal. The High Court found that the subsequent State GST assessment and rectification orders addressed matters already decided in the earlier central GST order. It therefore quashed the State GST orders and allowed the writ petition, preventing parallel adjudication of identical GST issues for the same period.
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Statutory GST liability overrides works-contract reimbursement disputes, limiting contractual claims and barring non-statutory return or waiver relief.
Case-Laws
GST
GST liability on works executed under pre-GST contracts remains governed exclusively by the applicable GST enactments and cannot be altered by contractual terms or an employer's failure to reimburse differential tax. A contractor's claim for incremental GST reimbursement is confined to the contractual relationship with the concerned employer and does not bind tax authorities. Revised returns, waiver of interest or penalties, and relaxation of statutory limitation cannot be granted through directions arising from a contractual reimbursement dispute, as these matters remain subject to the GST statutory framework. Directions affecting tax authorities or the State beyond that framework were treated as unsustainable.
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E-way bill compliance applies to machinery returned for testing under delivery challans, despite no taxable supply arising.
Case-Laws
GST
Re-transportation of purchased machinery to the seller for testing without consideration is not a supply under section 7(1)(a) of the CGST/KGST Act and does not attract tax on the movement. Rule 55 permits such movement otherwise than by way of supply under delivery challans, but Rule 138 still requires an e-way bill unless an exemption applies. Transport without the required e-way bill attracts penalty under the second part of section 129(1)(a). The High Court upheld the reduced penalty and consequential refund ordered by the Single Judge, while dismissing the writ appeal.
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Excess input tax credit beyond reflected supplier data attracts extended-period assessment, interest and penalty; turnover mismatch requires documentary support.
Case-Laws
GST
Excess input tax credit claimed in GSTR-3B beyond the credit reflected in GSTR-2A and GSTR-2B was treated as warranting restriction of credit, statutory interest, penalty and invocation of the extended period under Section 74. The notes state that payment of the admitted tax liability without interest and penalty did not preclude these consequences. For the turnover discrepancy between GSTR-9 and GSTR-9C, an explanation based on VAT and Karnataka GST sales required supporting particulars and returns. That limited mismatch issue was remitted for fresh determination upon submission of a proper reply and supporting documents, while the assessment concerning excess credit was sustained.
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