Goods and Services Tax

Andhra govt clears over 800 acres for RIL’s Rs 1 lakh-cr AI data centre in Vizianagaram district
GST
Dated:- 20-5-2026
PTI
Amaravati, May 20 (PTI) The Andhra Pradesh government on Wednesday approved the allotment of over 800 acres of land in Vizianagaram district to Reliance Industries Ltd at a discounted rate of 25 percent for the establishment of a Giga Scale AI Data Centre (AIDC) with Cable Landing Station at an investment of over Rs 1 lakh crore.

IT Secretary Bhaskar Katamneni directed Andhra Pradesh Industrial and Infrastructure Corporation (APIIC) and Vizianagaram district administration to identify an additional acre of land suitable for the Cable Landing Station (CLS).

“The government accords approval for allo

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r provision for the project for a period of 20 years through the Water Resource Department, Municipal Administration and Urban Development Department and APIIC.

RIL will bear the cost for water provision while APIIC will also study a proposal on the development of a desalination plant under joint ownership between the company and the government.

Among fiscal incentives, the southern state approved the allotment of the 854 acres land for the data centre at a discount of 25 percent, requiring RIL to pay 75 percent land cost to APIIC as and when the land acquisition process is initiated.

Further, the TDP-led government sanctioned 100 percent exemption on stamp duty and registration charges along with a six percent capital sub

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BJD MP meets FM, seeks structured GST Council deliberations to include petrol, diesel under GST
GST
Dated:- 20-5-2026
PTI
New Delhi, May 20 (PTI) BJD MP Sasmit Patra on Wednesday met Finance Minister Nirmala Sitharaman and demanded initiation of structured deliberations on the inclusion of petrol and diesel under the Goods and Services Tax (GST) framework.

In his detailed representation to the FM, Patra emphasised that the constitutional framework under Article 279A(5) already envisages the eventual inclusion of petroleum products within GST through the recommendation of the GST Council.

He noted that while the matter had previously been deliberated upon in the GST Council following directions of the Kerala High Court, p

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ST Council can undertake a balanced, consultative and forward-looking deliberation on this important national issue in the larger interest of citizens, states, industry, agriculture and the Indian economy,” he said in his letter.

Patra said fuel prices directly impact inflation, transportation and logistics costs, agricultural input costs, MSME operating expenditure and household consumption patterns across the country.

He underlined that interstate disparities in VAT structures continue to dilute the objective of tax harmonisation and market integration envisioned under GST.

Drawing attention to Odisha's economic profile as a major mining, industrial and logistics-intensive state, the Rajya Sabha MP observed that calibrated GST

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Restoration of cancelled GST registration permitted after filing pending returns and compliance with tax obligations
Case-Laws
GST
Cancellation of GST registration for non-filing of returns was treated as remediable where the taxpayer had already filed the pending returns and paid the penalty amount. Relying on its earlier approach in similar matters, the HC permitted the taxpayer to seek restoration by filing an application within the time granted, and directed the authority to verify the application and consider restoration in accordance with law. The registration was to be restored upon such verification and compliance with the prescribed process.
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Release of detained perishable goods turns on prima facie ownership and compliance with statutory payment requirements.
Case-Laws
GST
Perishable goods detained in transit were ordered to be released to the petitioner because the demand order disclosed no concrete or prima facie material negating the petitioner's ownership of the consignment. The Court held that release had to follow compliance with the statutory payment required from the owner under Section 129(1)(a) of the GST law, and that the revenue could not withhold release merely on a disputed ownership basis. It also clarified that, if the petitioner did not pursue the statutory appeal and the demand attained finality, the revenue remained free to proceed in accordance with law.
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Writ jurisdiction and statutory appeal remedy: challenge sent to GSTAT with mandatory pre-deposit and notified timeline.
Case-Laws
GST
Writ jurisdiction may be invoked when the statutory appellate forum is not constituted or functional, because an aggrieved person cannot be left remediless. Once the GSTAT became functional and the appeal-filing timeline was notified, the writ court declined to retain the challenge and relegated the petitioner to the statutory appellate remedy. The Court held that the absence of a functional tribunal did not waive the mandatory pre-deposit under Section 112(8); the petitioner was required to file the appeal before GSTAT within the notified period after making the prescribed deposit. The merits of the first appellate order were not examined.
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Retrospective GST registration cancellation requires stated grounds and reasons; unreasoned notice and order were quashed.
Case-Laws
GST
Retrospective cancellation of GST registration must be supported by specific contingencies, and both the show cause notice and the cancellation order must disclose the factual basis and reasons. Where the notice is silent on the grounds for retrospective action and the cancellation order is equally unreasoned, the proceedings are unsustainable for breach of the requirement of reasoned quasi-judicial action and fair hearing. Applying that principle, the High Court set aside the show cause notice, the order cancelling registration retrospectively, and the order rejecting revocation, while granting the authorities liberty to proceed afresh in accordance with law.
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Bail condition requiring a security bond upheld as distinct from pre-deposit or bank guarantee, with review held impermissible.
Case-Laws
GST
A High Court considered a request to modify a bail condition requiring a security bond equal to the amount claimed. It held that the condition only required furnishing a security bond and did not require advance deposit of money or a bank guarantee, so the authorities cited by the applicant were inapplicable because the condition was materially different. The Court also held that it should not re-examine the issue after the same condition had already been challenged before the Supreme Court, and that withdrawing the condition would effectively amount to an impermissible review of the earlier bail order. The application was dismissed.
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Healthcare composite supply exemption applies to inpatient treatment bundles, while outpatient medicines and excess room rent remain taxable.
Case-Laws
GST
Inpatient treatment supplies, including medicines, consumables, room accommodation within the prescribed limit, nursing care and other ancillary elements, were held to form a naturally bundled composite supply of healthcare service. As the principal supply is healthcare service by a clinical establishment in a recognised system of medicine, the inpatient bundle falls within Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) and is exempt, subject to the specific exclusion for room rent. Medicines or other goods supplied to outpatients were held to be separate taxable supplies because they are not supplied as part of a continuous, hospital-controlled treatment bundle. Non-ICU room rent exceeding the notified threshold was also held outside the exemption and liable to GST.
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Advance ruling jurisdiction is limited to applicant's own supplies, and prior adjudication barred reconsideration of related taxability issues.
Case-Laws
GST
An advance ruling under section 97(2) is confined to questions arising from a supply of goods or services undertaken by the applicant, so issues relating to amounts shared with facilitators as consideration for services rendered to the applicant fell outside that scope. The Authority also noted that the taxability of transactions between the society and its members had already been decided in prior adjudication proceedings, triggering the bar under section 98(2). As the primary questions were inadmissible on these grounds, the connected questions on classification and exemption could not be entertained, and no ruling was issued on mutuality or taxability.
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Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal
GST
Dated:- 19-5-2026

Until now, while filing refund applications under specific categories involving accumulated Input Tax Credit (ITC), taxpayers were uploading Annexure-B in a PDF format, in terms of extant guidelines. In order to further automate the refund filing process and enable system-based verification of invoices and documents, a standardized Annexure-B Offline Utility has now been deployed on the portal. In order to bring uniformity, taxpayers are required to furnish Annexure-B through this prescribed utility going forward.

Taxpayers are advised to carefully note the following instructions while filing refund applications under the below mentioned refund categories where refund is claimed on account of accumulated Input Tax Credit (ITC).

1. Introduction of Annexure-B in Offline Utility for following categories

Annexure-B is required to be fur

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h respect to the HSN/SAC code and category of input supply reported in that line item, including the corresponding taxable value, tax amount, and whether such ITC is blocked under section 17(5) of the CGST Act or otherwise. A maximum of 10,000 entries can be made in one offline utility file. If there are more than 10,000 entries, the user should use multiple offline utility files to enter the data.

3. Structure of Annexure-B Offline Utility

The utility contains the following two tables:

• Table 1 – Reversal Details

• Table 2 – HSN/SAC-wise Inward Invoice Details for which ITC has been claimed in GSTR-3B

4. Reporting of Invoices with Multiple Categories / HSN-SAC Codes

In cases where a single invoice includes: Multiple categories of supplies such as Inputs, Input Services, and Capital Goods, and/or Multiple HSN/SAC codes

• Taxpayers are required to split the invoice into separate line items in the offline utility.

• Ea

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able:

• Reversals made under Rules 38, 42, 43 of the CGST Rules and section 17(5) shall be reported as per the corresponding month's GSTR-3B.

• Other ITC reversals reflected in Table 4(B)(2) of GSTR-3B shall also be reported accordingly.

• In cases where multiple offline utility files are used, reversal amounts shall be entered only in the final utility file, with all previous utility files reflecting reversal amounts as zero. The system recalculates the consolidated Net ITC after upload of all JSON files. Taxpayers are advised to review the consolidated summary carefully prior to submission.

7. Uploading Annexure-B JSON File

Upon generation of the Annexure-B JSON file, the taxpayer shall upload the same on the RFD-01 screen by clicking on the hyperlink “Click to upload the Statement of invoices (Unutilized ITC)” and proceed further for validation.

8. Post-Upload Validation and Reports

• Uploaded invoices shall be valida

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d in respect of the Annexure B offline utility, namely :

• Copy-paste functionality has been enabled for dropdown values in the offline utility. While using this feature, users must ensure that the value that user if copying and pasting must match with the exact dropdown value. Any deviation, including leading or trailing spaces, may result in validation errors. Additionally, users should not paste data into any frozen/protected fields, as this may lead to processing or validation issues.

• Before using the newly downloaded utility, users should ensure that any previous version of the Annexure B Offline Utility is completely closed. Keeping an older version open simultaneously may cause issues with the enhanced copy-paste functionality.

• Users are advised to avoid using unnecessary spaces while entering or copy-pasting data (for example, extra spaces after supplier name or in other fields), as such inconsistencies may result in errors during JSON

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Prolonged incarceration justified regular bail where trial was slow and substantial prosecution evidence remained incomplete.
Case-Laws
GST
Despite the seriousness of the allegations, regular bail was granted because the petitioner had remained in custody for more than five years and nine months while the trial progressed slowly and substantial prosecution evidence still remained. The Court applied the principle that an accused cannot be kept in custody indefinitely before guilt is proved, and held that prolonged incarceration, together with incomplete examination of witnesses, justified release on bail. Bail was made subject to furnishing bonds and compliance with conditions against influencing witnesses or tampering with evidence, with liberty to seek cancellation if misused.
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Writ jurisdiction cannot quash pending criminal prosecution where disputed facts must be tried in a criminal court.
Case-Laws
GST
Writ jurisdiction under Article 226 was held unsuitable for quashing a pending CGST criminal prosecution where the complaint raised several disputed factual issues requiring trial. The Court treated the complaint as the foundation of the prosecution and declined to undertake any fact-finding inquiry or interfere with triable matters. It also held that Suncraft Energy (P) Ltd. was inapplicable because that decision concerned revenue action, not a pending criminal prosecution. The writ petition was dismissed, with liberty to the petitioner to raise all factual and jurisdictional objections before the jurisdictional criminal court during trial.
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Section 129 release of detained goods on penalty payment despite ownership dispute and pending demand adjudication.
Case-Laws
GST
Section 129 is described as a complete code for detention and release of goods in transit, requiring release on payment of the prescribed penalty where the owner or another person comes forward, without treating detention as a continuing lien pending final adjudication of the demand. On the facts discussed, objections regarding ownership, quantity, quality and supporting documents were not backed by contrary material sufficient to displace the petitioner's claim of ownership at that stage. The consignment was therefore directed to be released on compliance with Section 129(1)(a), while the revenue was left free to recover any finally sustained demand in accordance with law.
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Invalid service by affixation and premature tax recovery were held illegal, with refund ordered.
Case-Laws
GST
Service of a show cause notice by affixation is valid only when the prescribed alternative modes are not practicable and that impracticability is first recorded; absent such declaration, service is invalid and any demand founded on it is illegal. Recovery of tax before expiry of the statutory three-month payment period is permissible only where the proper officer records written reasons under the proviso for immediate action in the interest of revenue; recovery from the electronic ledger on the same day as the demand order, without recorded reasons, was therefore illegal. The demand order was set aside, refund was directed, and liberty was reserved to proceed afresh in accordance with law.
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Reverse charge on bar licence fee rejected as TASMAC was not treated as the State Government under GST notifications.
Case-Laws
GST
Writ challenges to licence notices and tender conditions became infructuous after the licence period expired, so no effective relief could be granted on those issues. GST demands raised under reverse charge on 99% of the licence fee were unsustainable because TASMAC is a distinct juristic entity and not the State Government, Union Territory or local authority for the relevant notifications; the reverse charge entry therefore did not apply. The assessment orders and show cause notice on that basis were quashed. The Court left open independent GST liability, if any, on the petitioners' own supplies and permitted fresh proceedings under the machinery for unregistered persons, subject to limitation.
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Proper prior show cause notice under GST law is mandatory; summary in Form DRC-01 cannot replace statutory notice.
Case-Laws
GST
A proper prior show cause notice under Section 73(1) is a condition precedent for a valid order under Section 73(9), and the summary in Form GST DRC-01 with an attachment does not substitute for that statutory notice. The High Court reiterated that the notice, statement under Section 73(3), and order under Section 73(9) must each be issued by the proper officer in the manner required by the statute and rules. As only the summary notice was issued, the impugned order was unsustainable in law and was set aside. The authorities were given liberty to proceed afresh in accordance with law, and the petitioner may raise all available grounds in those proceedings.
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GST treatment of temple auction rights: licence-based supplies taxed, with limited exemptions for harvesting and precinct rentals.
Case-Laws
GST
A statutory religious body was treated as a body corporate engaged in business for GST purposes, and auctioning or tendering exclusive rights was characterised as a licensing arrangement and therefore a supply of services. GST was held payable on rights to collect offering-remnants and abandoned clothes, to perform rituals, and to operate toilets and washrooms, because the applicant was not itself supplying those services but granting commercial rights for consideration. Exemption was recognised for rights to harvest coconuts from temple lands as a service linked to agricultural operations, and for pooja item stalls as renting of precincts of a religious place, subject to notification conditions. Reverse charge did not apply to honorarium or sitting fees paid to the President and Members, but applied to legal services from advocates.
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GSTAT portal scrutiny guidelines extended, clarifying required appeal documents, certification, and Revenue filing requirements.
Circulars
GST
The GSTAT Principal Bench extended the earlier portal-filing guidelines and scrutiny instructions until 31 December 2026 to ease appeal filing during the initial implementation phase. Scrutiny officers are directed to verify that APL-05 includes soft copies of the SCN, OIO, OIA, statement of facts, grounds of appeal, and court fee or pre-deposit where required; no defect should be raised where higher-court orders exempt court fee or pre-deposit. For appeals under section 112(1), a scanned certified copy of the OIO or OIA is acceptable if the endorsement shows it is certified. Appellants must upload authorisation in favour of the tax professional or vakalatnama for an advocate. For Revenue applications under section 112(3), the listed documents are required, and no court fee or pre-deposit is payable.
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Composition levy stock intimation deadline extended for FORM GST CMP-03 filings under Assam GST rules.
Circulars
GST – States
The time limit for taxpayers opting for composition levy under section 10 of the Assam GST Act to intimate details of stock held on the preceding date in FORM GST CMP-03 is extended until 31 January 2018. The order supersedes the earlier Assam GST order on the same subject, thereby replacing the previous deadline with the extended period.
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Proper GST notice is mandatory before adjudication; summary DRC-01 alone cannot sustain a Section 73 order.
Case-Laws
GST
Issuance of only a summary show cause notice in Form GST DRC-01 does not satisfy the requirement of a proper prior notice under Section 73(1) read with Rule 142(1), because the summary is not a substitute for the statutory notice that sets adjudication in motion. The Court held that the notice, the statement under Section 73(3), and the order under Section 73(9) must be issued by the Proper Officer in accordance with the statutory scheme, and such compliance is a condition precedent to a valid Section 73(9) order. As no proper prior notice had been served, the HC quashed the impugned order and consequential actions, while granting liberty to initiate fresh proceedings and directing exclusion of the specified period for limitation purposes.
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Alternate statutory appeal bars writ jurisdiction where the levy dispute can be examined in the GST appellate hierarchy.
Case-Laws
GST
Writ petitions challenging orders-in-original were held not maintainable because an alternate and efficacious statutory appeal existed under section 107 of the GST Act. The petitioners' reliance on an earlier High Court decision concerning the legislative competence and validity of the State levy did not assist them, because the adjudicating authority had separately examined the nature and use of the levy for service tax purposes. The Court found no jurisdictional defect in the authority's action, and held that the correctness of that view, including the effect of the 13.04.2016 circular, should be considered by the appellate authority and, if necessary, the Tribunal. Liberty was granted to file appeals within the time allowed.
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Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition.
Case-Laws
GST
A habeas corpus petition challenging arrest and detention remained maintainable despite a judicial remand order where the grievance was breach of a mandatory statutory arrest safeguard affecting personal liberty. The Court held that while a remand order is not ordinarily assailable on merits by habeas corpus, the writ can be invoked to test whether arrest complied with the statutory precondition of recording reasons to believe. On the merits, the Court found that the competent authority had recorded the reasons, authorised arrest, and supplied them in substance to the arrestee; no rule required a verbatim signed copy. The challenge to arrest and custody was therefore rejected.
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Confiscation of available stock set aside; delayed registration of an additional business place attracted only general penalty.
Case-Laws
GST
Storage of stock in premises not yet registered as an additional place of business did not, on the seizure records, justify confiscation of the available goods, redemption fine, or tax demand on the seized stock itself. The Court noted that the stock had not been liquidated at inspection and remained available, while the premises was later brought into the registration. The only consequence for the delayed registration default was a general penalty under the GST enactments. Tax, interest and penalty could still be redetermined only for any goods already sold.
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Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.
Case-Laws
GST
The Tribunal accepted the re-investigation report on anti-profiteering, holding that the respondent had failed to commensurately pass on the input tax credit benefit and had thereby contravened the anti-profiteering obligation. It relied on the quantified balance worked out after crediting benefits already passed to home-buyers and directed return of the remaining profiteered amount with interest at 18% from the date of collection until repayment. Separately, it held that the applicant's grievance over interest on money retained after cancellation of allotment arose from a different dispute already pursued before the RERA forum and fell outside the statutory scope of anti-profiteering proceedings, leaving that claim to the appropriate forum.
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Andhra CM writes to Centre over crises faced by aquaculture, tobacco farmers
GST
Dated:- 18-5-2026
PTI
Amaravati, May 17 (PTI) Andhra Pradesh Chief Minister N Chandrababu Naidu has written to Union Ministers Piyush Goyal and Nirmala Sitharaman over issues affecting aquaculture and tobacco farmers in the state.

The chief minister said in the letter that the tariff imposed by the United States on shrimp imports from India is resulting in nearly a 60 per cent tax burden on Indian exports, severely impacting aqua products exported from Andhra Pradesh.

“The tariff burden on shrimp exports is severely affecting aquaculture farmers and exporters in Andhra Pradesh and putting exports worth nearly Rs 25,000 crore at risk,” Naidu sa

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orarily exempting five per cent interest and five per cent Goods and Services Tax (GST).

Naidu urged the Centre to hold discussions with the United States for the reduction of tariffs and take steps to increase exports to alternative markets such as Russia, the European Union and Australia.

The Chief Minister further requested the Central government to include shrimp in the food menu of the Indian Armed Forces, enhance the Kisan Credit Card limit to Rs 1 lakh for aquaculture farmers and provide a special railway facility for shrimp transportation from southern to northern states.

In a separate letter to the Finance Minister Sitharaman, Naidu sought sanction of a Rs 100 crore corpus fund through the National Fisheries Development Bo

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lamity Contingent Duty, had slowed market purchases and affected procurement.

Naidu noted that tobacco's opening auction price had fallen from Rs 280 per kg last year to Rs 250 this year, while companies' reduction of procurement quantities was causing losses to farmers.

The chief minister also highlighted that exporters were facing difficulties due to prevailing international geopolitical conditions.

The livelihood of nearly 43,000 tobacco farmers in Andhra Pradesh and lakhs of workers dependent on the sector were under threat, Naidu said.

Naidu cautioned that excessive taxation on legal cigarettes could lead to illegal tobacco products entering the market and urged the Centre to review the enhanced taxation policy and excise d

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