Goods and Services Tax

CGST search, sealing and provisional attachment upheld where statutory remedies were available and taxpayer did not cooperate.
Case-Laws
GST
No overlapping proceedings under Section 6(2)(b) were established, because the petitioner did not show that any other competent authority had already initiated action on the same subject matter. The Court held that search and seizure under Section 67, including sealing of premises when required, and provisional attachment under Section 83 were within the CGST framework. It further held that statutory remedies existed for release of seized goods and de-sealing, yet the petitioner bypassed those remedies and did not cooperate with summons or the investigation. In these circumstances, the availability of an alternative efficacious remedy barred interference under Article 226, and the writ petition was dismissed.
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Alternate statutory remedy in tax disputes: writ petition dismissed; GST officers held competent under delegated powers.
Case-Laws
GST
Writ jurisdiction is ordinarily not exercised in tax matters where an efficacious statutory appeal exists, and the petitioner's challenges to classification, exemption, annuity receipts, composite supply, notifications and circulars were held to fall within the appellate framework. The Court found no exceptional ground such as patent lack of jurisdiction or violation of natural justice, noting that the petitioner had participated in adjudication and was heard. It also held that the Additional Director, DGGI, and the Additional Commissioner, CGST, were validly empowered as proper officers under the statutory notifications to issue the notice and adjudicate it. The writ petition was dismissed with liberty to pursue the statutory appeal.
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Restoration of cancelled GST registration permitted after pending returns and statutory dues are filed and verified.
Case-Laws
GST
Cancelled GST registration may be restored on filing an appropriate application after furnishing pending returns and paying outstanding tax dues, interest, late fee and penalty, if any. The Court followed the approach adopted in similar matters and noted the petitioner's compliance steps and readiness to discharge remaining statutory liabilities. It directed the petitioner to apply within the time granted, required the competent authority to verify compliance, and ordered restoration of the registration in accordance with law.
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Pre-show-cause GST settlement right upheld: assessee may discharge demand with tax, interest and reduced penalty if timely invoked.
Case-Laws
GST
Section 74(5) of the GST law read with Rule 142(1A) confers a statutory pre-show-cause opportunity to settle the proposed demand by paying tax, interest and reduced penalty, and the Rule must be read consistently with that right. The High Court held that use of the word “may” in Rule 142(1A) cannot defeat the mandatory effect of the principal legislation. Non-issuance of DRC-01A does not by itself make DRC-01 without jurisdiction, but where the noticee invokes the statutory benefit in reply, the assessee cannot be denied the option to discharge the demand. As the petitioner raised that plea, the adjudication was to stand satisfied on payment within the time granted.
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Condonation of delay requires consideration of pleaded explanations; rejection as time-barred set aside for non-speaking order.
Case-Laws
GST
The HC set aside the appellate order rejecting the appeal as time-barred because the authority failed to consider the petitioner's pleaded grounds for condonation of delay, including the assertion that filing was delayed due to counsel's mistake after documents had been handed over. Rejection of limitation without dealing with these material explanations amounted to non-consideration of relevant contentions and a non-reasoned decision. The matter was remitted to the appellate authority for fresh consideration in accordance with law after notice to the petitioner.
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Bona fide pursuit before a wrong forum entitled the petitioner to limitation exclusion under Section 14.
Case-Laws
GST
The Court held that time spent bona fide pursuing GST appellate relief before a wrong forum could be excluded under Section 14 of the Limitation Act, and that this question was distinct from condonation under Section 5. It distinguished authorities on Section 5 as dealing with self-contained special limitation schemes, not exclusion of time under Section 14. Applying the principle in Prakash Medical Stores, the Court found the petitioner had genuinely pursued the appeal before the Commissioner, CGST, Kanpur, and that period could not be ignored in computing limitation. The order rejecting the appeal as time-barred was set aside and the matter remitted for fresh decision.
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Fresh psyllium seeds supplied unprocessed qualify for specific GST exemption over the general seed-quality entry.
Case-Laws
GST
Raw, unprocessed Psyllium seeds (Isabgol) procured directly from farmers through APMC auctions, and supplied without drying, freezing, crushing or other processing, were treated as fresh goods under heading 1211. The Authority relied on tariff and HSN notes to hold that goods retained their natural character up to supply and did not fall within entries for frozen or dried goods. It also held that the specific exemption for fresh or chilled goods under Entry 87 of Notification No. 10/2025-Central Tax (Rate) prevailed over the more general exemption for goods of seed quality. Accordingly, the supply was held exempt from GST.
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Statutory canteen credit is allowed only for employer-borne costs for regular employees, not recovered amounts or contract workers.
Case-Laws
GST
Input tax credit on statutory canteen services is restricted by the blocked credit rule for food and beverages, but credit remains available where the employer is legally obliged to provide the facility under the Factories Act. Accordingly, canteen services for regular employees qualified only to the extent the cost was actually borne by the employer; any portion recovered from employees was outside admissible credit. Canteen services attributable to contract workers did not qualify, because they were not employees, no corresponding statutory obligation was shown, and the inward service was not used for any outward supply of the same category. The admissibility of credit was therefore confined to the employer's own statutory expenditure.
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GST applies to reserved housing flats transferred under inclusive housing obligations, with value based on comparable market sales.
Case-Laws
GST
Transfer of MHADA-reserved flats after the occupancy certificate was held taxable as works contract service, not a GST-exempt sale of immovable property. The post-completion exclusion did not apply because the applicant had undertaken a binding pre-approval obligation to construct and transfer the earmarked flats, and received additional FSI as non-monetary consideration in return. Since GST consideration includes non-cash benefits, the supply was not wholly post-occupancy and remained within Schedule II. For valuation, the Authority held that the price paid by MHADA allottees was not the sole consideration and that the MHADA-administered rate was not open market value. GST value had to be based on comparable flats sold to non-MHADA buyers in the same project.
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Recording reasons in writing is mandatory before blocking input tax credit under Rule 86-A; later explanations cannot cure the defect.
Case-Laws
GST
Blocking of input tax credit under Rule 86-A requires the competent authority to record reasons to believe in writing before exercising the power. The High Court held that a bare statement alleging fraudulent availment of ITC, without disclosure of the supporting reasons in the order itself, is a jurisdictional defect. Reasons supplied later through affidavit or instructions could not cure the invalidity, because the legality of the order must be tested on the reasons recorded at the time of decision. The blocking order was set aside, with liberty to pass a fresh order in accordance with law.
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Writ jurisdiction cannot bypass expired GST appeal remedy absent jurisdictional error or breach of natural justice.
Case-Laws
GST
Writ jurisdiction was not entertained to challenge GST proceedings after the statutory appeal period had expired, because the petitioner had replied to the show cause notice and been heard, so jurisdictional error and breach of natural justice were not established. The High Court held that Article 226 cannot be used to bypass a special appellate scheme with a limited condonable period, especially in tax matters where diligence is required. In the absence of a proper explanation for delay or any patent illegality, the petition was dismissed, with liberty to proceed in accordance with law and without affecting any future appeal.
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Bail in CGST prosecution: pre-trial detention must be exceptional where investigation is complete and trial is delayed.
Case-Laws
GST
In a prosecution under Section 132 of the CGST Act, the High Court held that pre-trial custody must remain exceptional because liberty cannot be curtailed on a punitive basis before conviction. Bail was granted after noting that the maximum sentence was five years, the matter was triable by a Magistrate, investigation was complete, complaint had been filed, there was no criminal antecedent or material showing risk of tampering, intimidation, flight, or non-cooperation, and the case was largely documentary. The Court also considered that charge had not been framed and trial was unlikely to conclude soon, so continued detention would amount to punitive custody rather than securing the trial.
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BOT road concession treated as taxable works contract; toll rights counted as consideration, not exempt toll access service.
Case-Laws
GST
A BOT road concession under GST was treated as a works contract supply because the concessionaire undertook construction, operation and maintenance of immovable property, and the right to collect toll with other contractual rights constituted non-monetary consideration by way of barter. The Court held that the sub-contract did not extinguish the concessionaire's separate tax liability under its agreement with NHAI, as the two contracts were distinct and there was no privity with the EPC contractor. The claimed exemption for toll access service was denied because it does not extend to construction service under Heading 9954; toll collection rights were treated as deferred consideration for construction. The writ was entertained since the tribunal was non-functional, but the challenge ultimately failed.
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Parallel GST adjudication barred on same subject matter; authorities must coordinate and issue a reasoned order after hearing.
Case-Laws
GST
Parallel GST adjudication on the same subject matter cannot continue once proceedings have been initiated by one authority, and Central and State authorities must coordinate to ermine which authority will proceed so the assessee is not exposed to duplicate adjudication for the same period and contravention. The Court also permitted the taxpayer to file fresh responses to the notices and directed the competent authority to consider the replies and supporting documents, hear the taxpayer, and pass a speaking and reasoned order in accordance with law. The constitutional challenge was not pressed, and the merits of the input tax credit claim were left open.
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Natural justice in GST cancellation: cryptic rejection and premature hearing notice justified writ relief despite appeal remedy.
Case-Laws
GST
HC held that cancellation of GST registration and rejection of the revocation application were vitiated by breach of natural justice. The authority had invited and received a reply but rejected it by a cryptic order without addressing the defence or recording reasons, making the decision arbitrary and non-speaking. The cancellation and revocation notices were also defective because the hearing date was fixed before expiry of the time granted to reply, denying a meaningful opportunity of hearing. Although the general rule favours the statutory appellate remedy, writ jurisdiction under Article 226 remained available where the impugned orders were patently illegal, arbitrary, or passed without fair hearing. The impugned orders were set aside and the writ petition was entertained.
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GST bail in input tax credit prosecution granted where documentary evidence and no criminal antecedents supported release.
Case-Laws
GST
HC granted bail in a GST prosecution alleging wrongful availment and passing on of input tax credit through transactions linked to a non-existent firm. The Court noted that no notice under Section 74 of the GST Act had been issued to the applicant's firm, no cancellation proceedings had been taken against its registration, and the supplier's registration was cancelled only after the relevant transactions. As the record then consisted of tax invoices, e-way bills and freight bills, and there were no criminal antecedents, the Court applied the principle that offences resting on documentary evidence ordinarily justify bail in the absence of extraordinary circumstances, and ordered release on conditions.
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Retrospective ITC extension under GST saves claims filed by 30.11.2021 from limitation-based reversal, while other objections remain open.
Case-Laws
GST
Retrospective insertion of Section 16(5) of the CGST Act saved input tax credit claims for the specified financial years when returns were filed up to 30.11.2021, notwithstanding the limitation in Section 16(4). The High Court followed its earlier common order and quashed the impugned reversal to the extent it denied ITC solely on limitation, making that coercive action unsustainable on that ground alone. The Department's liberty was preserved to proceed in accordance with law on separate issues such as discrepancy, wrong availment, excess claim, or fake ITC, if any.
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Composite works contract exemption for sewerage projects depends on local authority status and final goods-value threshold.
Case-Laws
GST
Construction and commissioning of an underground sewerage scheme was treated as a composite works contract, not a pure service, because it involved construction of sewer networks, wet-wells, pump-houses, rising mains, treatment plant, and supply, erection, testing and commissioning of equipment. For Entry 3A exemption, the Authority held that the goods-value test applies to the composite supply as a whole, not to separate sub-units, and that a Nagar Parishad qualifies as a local authority. It also found the sewerage work related to municipal public health and sanitation functions under Article 243W. Exemption was available from 25.01.2018 on the record, but only conditionally, if the actual goods component at completion did not exceed 25% of the contract value.
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GST treatment of commercial real estate: under-construction sales and leasing are taxable, with proportionate credit only for pre-completion sales.
Case-Laws
GST
Construction and sale of commercial units on a vacant plot were treated as supply in the course or furtherance of business under GST, because the statutory definition of business is broad enough to cover commercial construction activity regardless of volume, frequency or the applicant's funding source. Sales completed only after receipt of the completion certificate were excluded from GST. Leasing of commercial units was likewise treated as a taxable business activity, so rent formed consideration for a taxable supply. Input tax credit was denied for construction of immovable property on own account, including units retained for lease, because buildings and civil structures are excluded from plant and machinery. Credit was allowed only proportionately for units sold before the occupation or completion certificate.
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At 22 pc, Haryana GST collection growth rate in May highest in country: State govt
GST
Dated:- 2-6-2026
PTI
Chandigarh, Jun 2 (PTI) Haryana has secured first rank among all states in the country in terms of growth rate in state GST collections for May, recording a rise of 22 per cent year-on-year, an official statement said on Tuesday.

The national average in the state GST collections for May 2026 remained 6 per cent.

Haryana is followed by Meghalaya (19 per cent), Karnataka (17 per cent) and Gujarat (16 per cent), the state government statement said.

Haryana's net state GST (post-settlement) collection for May is Rs 4,456 crore, which is Rs 807 crore higher than collection for May of previous year (Rs 3,649 crore).

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Gross and Net GST revenue collections for the month of May, 2026
GST
Dated:- 2-6-2026

The gross and net GST revenue collections for the month of May, 2026.

Thanks,

Team GSTN

=============
Document 1GST Gross and Net Collections as on 5/31/2026 (Amount in crores)
Monthly Yearly
GST Collections May 25 May-26 % Growth May 25 May-26 % Growth
A B C D = C/B E F G = F/E
A.1. Domestic
CGST 35,434 37,397 84,067 89,537
SGST 43,902 45,143 1,03,274 1,06,474
IGST 58,767 51,990 1,28,271 1,23,641
Gross Domestic Revenue 1,38,102 1,34,530 -2.6% 3,15,613 3,19,653 1.3%
(See note below)
A.2. Imports
IGST 50,070 59,654 95,824 1,17,234
Gross Import Revenue 50,070 59,654 19.1% 95,824 1,17,234 22.3%
A.3. Gross GST Revenue(A.1+A.2)
CGST 35,434 37,397 84,067 89,537
SGST 43,902 45,143 1,03,274 1,06,474
IGST 1,08,836 1,11,644 2,24,095 2,40,876
Total Gross GST Revenue 1,88,172 1,94,184 3.2% 4,11,437 4,36,887 6.2%
(See note below)
B.1. Domestic Refunds
CGST

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3,58,203 3,77,824 5.5%
(See note below)

Note:

(1) The above numbers are provisional and the actuals number may have slightly vary on finalisation.

(2) May 2025 GST Revenue includes Rs. ~ 10,000 crore of one-time payment made by a telecom operator for spectrum allocation. Adjusted for this one-time payment, Gross GST Revenue grew 9% in May 2026 with Domestic Gross GST growth being 5%. Adjusted Net GST Revenue growth in May 2026 was 10.1%. With no one-time payment in May 2026, adjusted growth is therefore the right measure to evaluate the GST performance for the Month.

Table 1A: SGST & SGST portion of IGST settled to States/UTs in May, 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1
State/UT May-25 May-26 Growth (%) May-25 May-26 Growth (%)
Jammu and Kashmir 202 199 -2% 655 700 7%
Himachal Pradesh 204 201 -1% 507 557 10%
Punjab 797 850 7% 2,083 2,310 11%
Chandigarh 60 59 -1% 193 219 13%
Uttarakhand 519 407 -22% 822 883 8%
Haryana 2,081 2,107 1

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daman & Nicobar Islands 19 20 9% 55 53 -2%
Telangana 1,715 1,861 8% 3,505 3,994 14%
Andhra Pradesh 1,190 1,316 11% 2,629 3,037 16%
Ladakh 11 12 9% 35 33 -7%
Other Territory 27 45 66% 130 176 36%
Grand Total 43,902 45,143 3% 82,874 88,188 6%

Table-2B: SGST & SGST portion of IGST settled to States/UTs till May, 2026

(Rs. in crore)

State/UT Pre-Settlement SGST Post-Settlement SGST1
2024-25 2025-26 Growth 2024-25 2025-26 Growt h
Jammu and Kashmir 578 645 11% 1,368 1,779 30%
Himachal Pradesh 519 523 1% 1,042 1,374 32%
Punjab 1,880 2,029 8% 3,878 5,297 37%
Chandigarh 139 140 1% 368 508 38%
Uttarakhand 1,239 1,048 -15% 1,705 2,132 25%
Haryana 4,595 4,754 3% 7,387 10,370 40%
Delhi 4,608 3,800 -18% 7,392 7,515 2%
Rajasthan 3,667 3,686 1% 7,435 8,839 19%
Uttar Pradesh 7,133 7,469 5% 14,406 17,755 23%
Bihar 1,870 1,662 -11% 4,989 5,543 11%
Sikkim 134 144 7% 247 268 9%
Arunachal Pradesh 241 259 7% 505 559 11%
Nagaland 88 85 -3% 236 229 -3%
Manipur 121 84 -30% 227 21

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4 23%

1 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs

Table 2: State-wise growth of GST Revenues during May, 20262

State/UT May-25 May-26 Growth (%)
Jammu and Kashmir 565 451 -20%
Himachal Pradesh 841 615 -27%
Punjab 2,366 2,252 -5%
Chandigarh 362 373 3%
Uttarakhand 1,594 1,298 -19%
Haryana 9,478 10,217 8%
Delhi 10,289 8,525 -17%
Rajasthan 4,702 4,192 -11%
Uttar Pradesh 7,732 8,728 13%
Bihar 1,698 1,588 -7%
Sikkim 424 200 -53%
Arunachal Pradesh 150 142 -5%
Nagaland 63 64 1%
Manipur 118 68 -42%
Mizoram 29 34 20%
Tripura 92 99 7%
Meghalaya 210 182 -13%
Assam 1,502 1,305 -13%
West Bengal 5,871 5,327 -9%
Jharkhand 2,241 2,246 0%
Odisha 4,264 4,050 -5%
Chhattisgarh 2,224 2,211 -1%
Madhya Pradesh 3,020 3,038 1%
Gujarat 11,113 11,206 1%
Dadra and Nagar Haveli and Daman & Diu 351 483 38%
Maharashtra 29,236 29,141 0%
Karnataka 12,952 13,130 1%
Goa 582 535 -8%
Lakshadweep 7

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4 810 1,088 1,225 3,123 1,481 2,029 1,986 5,497 2.0% 0.7% 1.2%
4 Chandigarh 14,680 52 60 142 254 18,912 62 80 283 425 114 140 425 679 -4.4% -0.8% -2.1%
5 Uttarakhand 1,00,100 301 451 915 1,667 1,27,783 452 596 599 1,647 752 1,048 1,514 3,314 -12.2% -27.5% -20.5%
6 Haryana 2,81,390 1,642 1,987 7,297 10,926 3,58,455 2,249 2,767 8,423 13,439 3,891 4,754 15,721 24,365 -7.5% 22.4% 6.9%
7 Delhi 3,63,993 1,342 1,581 3,789 6,712 5,46,784 1,954 2,219 6,511 10,685 3,296 3,800 10,300 17,397 -14.9% 0.8% -5.9%
8 Rajasthan 3,83,005 1,339 1,598 1,360 4,298 6,15,812 1,662 2,088 1,612 5,362 3,002 3,686 2,972 9,660 -10.9% -9.5% -10.2%
9 Uttar Pradesh 9,92,658 2,759 3,396 4,286 10,441 11,83,077 3,284 4,073 3,787 11,144 6,043 7,469 8,074 21,586 9.6% 7.1% 8.3%
10 Bihar 3,18,005 473 696 452 1,621 3,91,503 538 966 236 1,739 1,010 1,662 688 3,360 -9.4% -15.3% -12.6%
11 Sikkim 5,082 43 53 150 246 6,734 63 91 61 215 106 144 211 462 -48.7% -48.1% -48.4%
12 Arunachal Pradesh 9,270 58 71 14 142 12,879 157

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5,345 -15.3% 6.7% -5.6%
23 Madhya Pradesh 2,55,925 1,093 1,346 1,054 3,493 3,53,285 1,373 1,649 1,172 4,193 2,465 2,995 2,226 7,686 -4.1% 6.2% 1.3%
24 Gujarat 6,14,459 3,730 4,202 4,213 12,145 8,00,212 4,642 5,277 4,762 14,681 8,372 9,479 8,975 26,826 5.4% 5.0% 5.2%
26 Dadra and Nagar Haveli 7,124 47 57 265 370 9,862 83 141 440 664 130 198 705 1,033 17.2% 25.1% 22.1%
27 Maharastra 8,59,619 9,762 11,007 12,973 33,741 11,73,571 11,881 12,891 13,095 37,867 21,643 23,898 26,068 71,608 14.7% -3.1% 4.5%
29 Karnataka 4,55,050 3,982 4,829 7,089 15,900 6,58,195 4,552 5,196 6,421 16,169 8,534 10,025 13,510 32,069 6.7% 10.8% 8.7%
30 Goa 20,337 164 198 135 497 29,664 287 338 169 795 451 536 304 1,292 -12.7% -2.2% -6.5%
31 Lakshadweep 271 2 2 1 5 261 1 1 1 2 2 3 1 7 -37.1% -54.5% -43.7%
32 Kerala 1,79,537 1,598 1,854 668 4,120 2,66,739 1,081 1,372 469 2,922 2,679 3,226 1,137 7,042 8.0% 4.0% 6.3%
33 Tamil Nadu 5,23,171 2,960 3,588 4,043 10,591 7,24,970 3,816 4,913 4,075 12,804 6,776 8,501

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GST registration cancellation may be revoked on payment of dues and compliance with required formalities, subject to undertaking.
Case-Laws
GST
A taxpayer whose GST registration was cancelled for non-filing of returns was stated to be entitled to reopening of the GST portal and restoration of registration upon compliance. On the petitioner's undertaking to deposit the entire tax, interest, late fee and penalty and to complete the required formalities, the High Court directed reopening of the portal within seven days, payment within the following seven days, and revocation of cancellation once compliance was made. The direction was conditional: if the undertaking was not honoured, the order would not take effect.
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GST writ petition refused as appellate remedy covered evidence review, additional evidence, and distinct section 73 and 74 proceedings.
Case-Laws
GST
Writ jurisdiction was refused in GST adjudication because the controversy was amenable to the statutory appeal. The High Court held that proceedings under sections 73 and 74 of the CGST Act operate in distinct fields, so exoneration under section 73 did not bar action under section 74 on the material before the authorities. It also held that appraisal and reappraisal of evidence, including consideration of additional evidence, lay within the appellate process. The need to make a statutory pre-deposit was not a sufficient ground to bypass the appeal, and the petitioner was left to pursue that remedy on merits.
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Prima facie conspiracy and facilitation of illegal gratification can defeat bail despite charge-sheet filing and expected trial delay.
Case-Laws
GST
Filing of a charge-sheet, pendency of sanction against another accused, a long witness list, or anticipated trial delay do not by themselves justify bail in a corruption conspiracy case. The Court found a prima facie chain of circumstantial evidence linking the applicant to demand and facilitation of illegal gratification, including intercepted communications, presence at the transfer meeting, recovery of firm records near his residence, and the prosecution case that the recovered amount was the share of all accused. It rejected the plea that liability lay only with the co-accused who physically carried the money, holding that prima facie conspiracy and facilitation can sustain prosecution even without direct receipt of the bribe. Bail was refused.
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Grounds of arrest and mechanical remand under GST rendered detention illegal; habeas corpus remained maintainable.
Case-Laws
GST
Non-supply of the grounds of arrest and a mechanically passed remand order rendered the arrest, detention and judicial remand illegal under the CGST Act. Applying its earlier ruling in Hari Shankar Sharma, the HC noted that the arrest memo and record did not establish due service of the grounds of arrest, and that the remand court had acted without proper application of mind to the statutory and constitutional safeguards. It held that habeas corpus remained maintainable despite judicial remand where the remand itself was vitiated, quashed the remand order, and left the respondents free to proceed afresh in accordance with law.
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