Goods and Services Tax

Punjab GST revenue rises 20 pc to Rs 10,447 crore in April-July: Cheema
GST
Dated:- 1-8-2026
PTI
Chandigarh, Aug 1 (PTI) Punjab Finance Minister Harpal Singh Cheema on Saturday said the state's gross GST revenue grew by 20 per cent during the first four months of the 2026-27 financial year to Rs 10,447.9 crore, compared with Rs 8,708.48 crore in the corresponding period last year.

In a statement, Cheema attributed the increase to improved tax compliance, intelligence-based enforcement and technology-driven tax administration.

He said Punjab collected gross GST revenue of Rs 2,614.45 crore in July 2026, up 8.31 per cent from Rs 2,413.91 crore collected in July last year.

The minister said the state's SGST cash collection

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ed out across the state during July resulted in penalties exceeding Rs 200 crore.

He said the department used data analytics and risk profiling to identify tax evasion and fake input tax credit (ITC) networks.

Cheema said a major action during the month involved registration of an FIR in Jalandhar in connection with an alleged bogus billing scam involving transactions worth about Rs 55.35 crore. The main accused was arrested under the Punjab GST Act, he added.

The minister said the department had also launched a campaign against fake GST registrations obtained by misusing Rule 14A. Following field verification and scrutiny, more than 100 GST registrations were cancelled to prevent fraudulent claims and misuse of the registration s

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Andhra records 21 per cent growth in net GST collections till July
GST
Dated:- 1-8-2026
PTI
Amaravati, August 1 (PTI) Andhra Pradesh recorded Rs 13,283 crore net GST collections till July 2026, registering a 21 per cent year-on-year growth against the national average of 17 per cent, while total commercial tax collections rose 20 per cent to Rs 20,464.7 crore during the period, an official said.

Chief Commissioner of State Tax, A Babu, on Saturday said that net GST collections in July 2026 stood at Rs 3,268 crore, up by 12 per cent from Rs 2,930 crore in July 2025, marking the fourth successive month of year-on-year growth in the current financial year.

“Net GST collections up to July 2026 reached Rs 13,283 crore from Rs 1

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third-highest monthly IGST settlement received by the state, while petroleum VAT collections rose 18 per cent to Rs 1,686 crore, Babu said, adding that professional tax collections increased 13 pe rcent to Rs 49.7 crore, aided by Aadhaar integration and expansion of the taxpayer base.

The department said Andhra Pradesh's 21 per cent growth in net GST collections up to July was higher than the national average of nearly 17 per cent and exceeded Telangana (19.7 per cent), Tamil Nadu (18.4 per cent) and Odisha (5.9 per cent), while Karnataka (23.5 per cent) and Kerala (22.3 per cent) recorded higher growth.

July collections have grown every year since the introduction of GST in 2017 despite policy-driven rate reductions, reflecting impr

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Gross GST mop-up grows 15.4 pc to over Rs 2.11 lakh cr in July on higher imports, sales
GST
Dated:- 1-8-2026
PTI
New Delhi, Aug 1 (PTI) Gross GST collections grew 15.4 per cent to over Rs 2.11 lakh crore in July on higher mop-up from sales and imports, reflecting sustained domestic consumption.

Gross GST collections were Rs 1.83 lakh crore in July 2025 and Rs 1.95 lakh crore last month.

Tax collection from domestic transactions grew 10.1 per cent to over Rs 1.44 lakh crore, while gross revenues from imports were up 29 per cent to Rs 66,511 crore.

Deloitte India Partner M S Mani said the GST collection reflects continued economic resilience despite challenges in the external environment.

“Steady growth in GST coll

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881 crore and over Rs 1.23 lakh crore, respectively.

Total refunds during July grew 13.1 per cent to Rs 29,968 crore.

After adjusting refunds, net GST revenue stood at over Rs 1.81 lakh crore.

Grant Thornton Bharat Partner and Tax Controversy Management Leader, Manoj Mishra said domestic GST grew a robust 10.1 per cent, reflecting resilient household consumption, formalisation and industrial activity.

Strong gains across Maharashtra, Gujarat, Karnataka, Haryana, Telangana, and Uttar Pradesh confirm broad-based momentum across India's largest manufacturing, services and consumption hubs, he added.

EY India, Tax Partner, Saurabh Agarwal, said the sustained double-digit growth in GST collections is a strong affirmation of t

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Gross and Net GST revenue collections for the month of July, 2026
GST
Dated:- 1-8-2026

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

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Document 1GST Gross and Net Collections as on 31/07/2026 (Amount in crores)
Monthly Yearly
GST Collections Jul-25 Jul-26 % Growth Jul-25 Jul-26 % Growth
A B C D = C/B E F G = F/E
A.1. Domestic
CGST 35,470 39,835 1,54,095 1,66,748
SGST 44,059 47,881 1,90,601 1,99,471
IGST 51,910 56,979 2,28,861 2,32,903
Gross Domestic Revenue 1,31,439 1,44,695 10.1% 5,73,558 5,99,121 4.5%

A.2. Imports
IGST 51,626 66,511 1,92,050 2,43,783
Gross Import Revenue 51,626 66,511 28.8% 1,92,050 2,43,783 26.9%
A.3. Gross GST Revenue(A.1+A.2)
CGST 35,470 39,835 1,54,095 1,66,748
SGST 44,059 47,881 1,90,601 1,99,471
IGST 1,03,536 1,23,490 4,20,911 4,76,686
Total Gross GST Revenue 1,83,065 2,11,205 15.4% 7,65,607 8,42,905 10.1%
B.1. Domestic Refunds
CGST 3,309 4,101 13,954 17,845
SGST 4,533 4,908

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7,21,457 9.2%

Note:

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

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

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1
State/UT Jul-25 Jul-26 Growth (%) Jul-25 Jul-26 Growth (%)
Jammu and Kashmir 224 248 11% 705 787 12%
Himachal Pradesh 244 249 2% 607 656 8%
Punjab 816 948 16% 2,414 2,614 8%
Chandigarh 60 73 23% 198 227 15%
Uttarakhand 524 484 -8% 903 988 9%
Haryana 2,050 2,225 9% 4,027 5,135 28%
Delhi 1,424 1,501 5% 3,085 2,825 -8%
Rajasthan 1,581 1,699 7% 3,918 4,248 8%
Uttar Pradesh 3,128 3,400 9% 7,159 8,028 12%
Bihar 911 954 5% 2,669 2,976 12%
Sikkim 38 35 -8% 99 94 -4%
Arunachal Pradesh 43 45 5% 155 147 -5%
Nagaland 33 34 3% 100 103 3%
Manipur 21 18 -10% 76 61 -20%
Mizoram 15 13 -14% 75 71 -6%
Tripura 47 53 13% 133 138 4%
Meghalaya 51 68 32% 143 163 14%
Assam 566 583 3% 1,300 1,369 5%
West Bengal 2,070 2,082 1%

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nd Kashmir 1,016 1,107 9% 2,684 3,233 20%
Himachal Pradesh 977 992 2% 2,135 2,561 20%
Punjab 3,478 3,842 10% 8,697 10,357 19%
Chandigarh 257 277 8% 750 939 25%
Uttarakhand 2,312 1,965 -15% 3,401 4,058 19%
Haryana 8,765 9,126 4% 15,055 19,680 31%
Delhi 7,348 6,720 -9% 13,168 13,203 0%
Rajasthan 6,763 6,908 2% 14,918 16,846 13%
Uttar Pradesh 13,172 14,118 7% 28,429 33,355 17%
Bihar 3,623 3,451 -5% 10,264 11,186 9%
Sikkim 203 213 5% 427 451 6%
Arunachal Pradesh 331 349 6% 828 858 4%
Nagaland 162 160 -2% 444 442 0%
Manipur 161 133 -17% 383 367 -4%
Mizoram 88 82 -7% 330 344 4%
Tripura 209 223 7% 577 597 3%
Meghalaya 255 293 15% 594 693 17%
Assam 2,462 2,520 2% 5,226 5,836 12%
West Bengal 8,870 8,748 -1% 15,153 17,002 12%
Jharkhand 3,364 3,177 -6% 5,177 3,909 -25%
Odisha 6,427 7,136 11% 8,282 8,777 6%
Chhattisgarh 3,179 3,532 11% 4,852 4,341 -11%
Madhya Pradesh 5,314 5,434 2% 12,042 12,779 6%
Gujarat 16,975 18,391 8% 25,926 33,315 29%
Dadra and Nagar Haveli and Daman

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460 8%
Rajasthan 4,405 4,469 1%
Uttar Pradesh 8,360 9,651 15%
Bihar 1,624 1,776 9%
Sikkim 401 164 -59%
Arunachal Pradesh 88 92 4%
Nagaland 68 76 12%
Manipur 43 45 3%
Mizoram 31 28 -7%
Tripura 101 111 9%
Meghalaya 173 179 4%
Assam 1,355 1,377 2%
West Bengal 5,471 5,564 2%
Jharkhand 2,507 2,917 16%
Odisha 4,149 4,339 5%
Chhattisgarh 2,475 2,690 9%
Madhya Pradesh 3,639 3,291 -10%
Gujarat 10,840 12,923 19%
Dadra and Nagar Haveli and Daman & Diu 394 403 2%
Maharashtra 28,551 32,210 13%
Karnataka 12,408 13,854 12%
Goa 584 622 7%
Lakshadweep 1 2 259%
Kerala 2,711 3,152 16%
Tamil Nadu 10,536 10,414 -1%
Puducherry 244 203 -17%
Andaman and Nicobar Islands 51 62 20%
Telangana 4,871 5,819 19%
Andhra Pradesh 3,532 3,366 -5%
Ladakh 42 57 35%
Other Territory 212 319 50%
Center Jurisdiction 311 508 63%
Grand Total 1,31,439 1,44,695 10%

2 Does not include GST on import of goods

Table 4 : State Wise/ Approving Authority wise Domestic Collection Period : Apr-26 to Ju

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2,391 2,775 6,616 11,782 5,54,765 3,475 3,945 10,642 18,062 5,866 6,720 17,258 29,844 -5.6% 3.2% -0.5%
8 Rajasthan 3,95,411 2,489 3,041 2,778 8,308 5,98,001 3,048 3,867 3,080 9,994 5,537 6,908 5,858 18,302 -6.2% -6.4% -6.3%
9 Uttar Pradesh 10,15,779 5,184 6,458 7,823 19,465 11,98,424 6,165 7,660 7,111 20,936 11,349 14,118 14,934 40,401 13.0% 11.8% 12.3%
10 Bihar 3,28,203 889 1,382 943 3,214 4,00,635 985 2,068 468 3,522 1,874 3,451 1,411 6,736 1.7% -8.1% -3.7%
11 Sikkim 5,135 72 89 298 459 6,805 90 124 122 336 162 213 420 795 -47.6% -57.0% -52.1%
12 Arunachal Pradesh 9,497 84 102 26 212 13,209 201 247 38 486 285 349 64 699 1.0% 8.5% 6.1%
13 Nagaland 4,813 54 60 25 138 6,890 76 100 48 224 130 160 72 362 1.8% 12.6% 8.2%
14 Manipur 6,757 30 38 14 82 9,785 79 95 28 202 109 133 42 284 3.8% -16.6% -11.5%
15 Mizoram 4,233 26 37 17 80 5,842 31 45 9 85 57 82 26 165 5.6% -7.1% -1.3%
16 Tripura 15,364 69 89 21 179 21,159 107 134 41 281 176 223 61 461 6.4% 7.8% 7.3%
17 Meghalaya 14,155 7

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1,239 1,836 13.7% 9.8% 11.3%
27 Maharastra 8,80,634 18,114 20,431 25,491 64,036 11,93,446 21,468 23,690 25,339 70,496 39,582 44,121 50,830 1,34,532 12.2% 3.3% 7.4%
29 Karnataka 4,64,868 7,360 8,848 12,863 29,070 6,66,136 8,411 9,678 11,702 29,790 15,770 18,525 24,565 58,860 8.0% 11.2% 9.6%
30 Goa 20,735 308 374 262 943 30,126 565 661 350 1,576 873 1,034 612 2,519 -8.5% 6.3% 0.3%
31 Lakshadweep 273 3 3 1 7 268 1 1 1 3 4 5 2 10 -13.0% -37.2% -22.5%
32 Kerala 1,83,265 3,034 3,513 1,233 7,780 2,69,590 2,106 2,607 860 5,573 5,140 6,120 2,093 13,353 10.9% 7.7% 9.6%
33 Tamil Nadu 5,32,369 5,643 6,763 7,229 19,635 7,31,781 7,187 9,212 7,552 23,950 12,830 15,975 14,781 43,585 -2.4% -4.1% -3.3%
34 Puducherry 10,792 54 79 199 331 16,049 88 120 282 490 142 199 480 822 -3.1% -28.1% -19.8%
35 Andaman and Nicobar Islands 3,010 49 56 33 138 3,931 33 42 10 85 81 98 43 223 -2.2% 16.1% 4.0%
36 Telangana 2,59,135 3,245 3,935 4,265 11,445 3,25,067 3,782 4,506 3,362 11,650 7,027 8,440 7,628 23,095

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West Bengal GST collection rises 2 pc in July to Rs 5,564 crore
GST
Dated:- 1-8-2026
PTI
Kolkata, Aug 1 (PTI) West Bengal's GST collection rose 2 per cent year-on-year to Rs 5,564 crore in July, while registering a 9.5 per cent increase over the previous month, official data showed on Friday.

The state collected Rs 5,564 crore this July, compared with Rs 5,471 crore in the corresponding month last year and Rs 5,082 crore in June this year.

The July figures mark the second conse

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Gross GST collection kitty swells 15.4 pc to over Rs 2.11 lakh cr in July
GST
Dated:- 1-8-2026
PTI
New Delhi, Aug 1 (PTI) Gross GST collections grew 15.4 per cent to over Rs 2.11 lakh crore in July on higher mop-up from domestic transactions and imports.

Gross GST collections were Rs 1.83 lakh crore in July 2025. It was about Rs 1.95 lakh crore last month.

Gross Central Goods and Services Tax (CGST) revenue during the month stood at Rs 39,835 crore, while State GST (SGST) and

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Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective application.
Case-Laws
GST
A vested right of appeal attaches when original adjudicatory proceedings commence, including the conditions for access to the appellate forum. The notes explain that a subsequently introduced, onerous pre-deposit requirement cannot apply to pending proceedings unless the amendment expressly or necessarily provides for retrospective operation. Where a show-cause notice imposing personal penalty liability preceded substitution of the proviso to section 107(6), the earlier appellate regime governs. The substituted requirement to deposit ten per cent of disputed penalties therefore does not apply to penalty-only appeals arising from that notice, although any admitted amount remains payable. The Appellate Authority has no inherent power to waive an otherwise applicable statutory pre-deposit.
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Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.
Case-Laws
GST
Regular bail in alleged input tax credit fraud involving fake invoices was granted after investigation was completed and the final complaint filed. The prosecution case was based on documentary and electronic material already held by the Department, so further custodial detention was not considered necessary. The period already spent in custody and the likely duration of trial also supported release. Bail was granted subject to the stipulated bond and surety conditions, without any opinion on the merits of the allegations.
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Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.
Case-Laws
GST
Proportionality requires that GST registration cancelled solely for non-filing of returns be restored where no tax-evasion allegation exists and cancellation would hinder revenue recovery. As final tax liability can be determined only after returns are filed, the taxpayer must be given an opportunity to regularise the default by filing all pending returns and paying consequential tax, interest, fine and penalty. The cancellation was conditionally set aside, with restoration directed upon timely compliance; otherwise, the writ petition would stand automatically dismissed.
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Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.
Case-Laws
GST
Effective personal hearing is mandatory before an adverse GST adjudication. Where a show-cause notice omits the hearing date, time and venue, the taxpayer must receive separate intimation, and selecting “No” for personal hearing does not remove the authority's statutory duty to provide it. The adjudicating authority must also consider available material and give reasons; non-appearance cannot validate an unreasoned order. Failure to provide hearing particulars, afford the required three hearing opportunities, and issue a reasoned decision breaches natural justice. The GST order was quashed and remanded for fresh adjudication, with the refund claim left for determination.
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Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.
Case-Laws
GST
Ex parte tax assessments must be preceded by adequate opportunity of hearing in accordance with principles of natural justice. The note reports that the High Court applied an earlier coordinate-bench approach to set aside an ex parte assessment, the consequential demand and bank-account attachment, and remit the matter for fresh assessment after giving the taxpayer an adequate hearing.
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Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.
Case-Laws
GST
Garnishee recovery action carrying serious civil consequences requires prior adjudication where the taxpayer has raised disputed tax particulars and submitted replies. The material states that recovery should not proceed without considering those replies, providing a personal hearing, and issuing a reasoned order consistent with principles of natural justice. The recovery notice was kept in abeyance pending adjudication, with the authority required to hear the taxpayer and decide the matter within the stipulated period. All substantive merits remained open for determination.
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GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
Case-Laws
GST
Service of GST show cause notices and adjudication orders solely by uploading them on the Common Portal was treated as invalid where the 2017 Rules did not prescribe the portal as a mode of service. The retrospective amendment concerning portal functions did not alter that position. Where the assessee lacked knowledge of the uploaded order and serious civil consequences followed, portal upload alone could not constitute valid service. Applying Luxmi Traders, the appellate remedy was to be considered on merits upon satisfaction of the statutory pre-deposit condition; recovery remained subject to final adjudication and the bank-account attachment was revoked.
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Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
Case-Laws
GST
A GST demand cannot rest on a basis outside the show cause notice without giving the taxpayer an opportunity to respond. The note states that an excess input tax credit determination based on a GSTR-2A comparison, differing from the notice and taxpayer's reply, required fresh consideration after reasonable opportunity. It also explains that section 77 does not apply where IGST was inadvertently paid under the wrong tax head rather than under the mistaken belief that the supply was interstate. The short-payment issue was remanded, with liberty to seek appropriation of IGST against CGST and SGST liability or pursue refund if procedurally required. The related bank-account attachment was to be lifted.
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Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
Case-Laws
GST
Transitional input tax credit carried forward through Form TRAN-1 may be examined by the competent GST authority under Rules 117 and 121 of the GST Rules, 2017, rather than through a VAT assessment. A service provider was not entitled to claim VAT input tax credit because it was not engaged in the sale or purchase of goods, so disallowance of the credit in the VAT assessment was sustained. However, the VAT assessing officer lacked jurisdiction to recover tax, interest or penalty relating to credit transitioned into the GST regime; that demand was set aside.
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Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.
Case-Laws
GST
Section 73(2) must be read with the adjudication limitation in Section 73(10): it requires issuance of notice at least three months before expiry of the order-making limitation, but does not mandate a three-month interval between notice and adjudication. Reasonable opportunity to respond remains necessary under natural justice. The discussion also identifies that assessment orders for the same period cannot rest on contradictory assumptions that supplies are both exempt for input tax credit purposes and taxable otherwise. Subject to stipulated remittance after adjustment of recoveries, the inconsistent orders were set aside and remanded for fresh consideration, including examination of whether the supplies are exempt.
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Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer's factory building.
Case-Laws
GST
Refund claims do not fall within the matters on which an advance ruling may be sought under section 97(2) of the CGST Act; a request for a ruling on refund of GST paid on an upfront industrial-land lease amount is therefore not maintainable before the AAR. Input tax credit on GST paid or payable on the upfront amount for a long-term lease of industrial land used to construct a factory building is blocked under section 17(5)(d). The construction is on the taxable person's own account, and land and buildings are excluded from the definition of plant and machinery. Consequently, the credit is unavailable.
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ITC Q1 profit declines 15.6 pc to Rs 4,508.79 cr; non-cigarette FMCG posts robust growth
GST
Dated:- 31-7-2026
PTI
Kolkata, Jul 31 (PTI) Diversified conglomerate ITC Ltd on Friday reported a 15.6 per cent decline in its consolidated profit for the June 2026 quarter to Rs 4,508.79 crore, as higher expenses and the impact of a sharp increase in excise duty on cigarettes weighed on profitability, even as its non-cigarette FMCG business delivered strong double-digit growth.

The Kolkata-headquartered company posted a consolidated profit of Rs 5,343.41 crore in the April-June quarter a year ago, according to a regulatory filing.

Revenue from operations rose 27.64 per cent to Rs 29,523.3 crore in the first quarter of FY27 from Rs

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rategy to protect market share and limit migration to illicit trade.

ITC said it implemented more than 30 interventions in a short span to re-architect and strengthen its cigarette portfolio across price points, including value-accretive offerings and leveraging key trademarks.

According to the company, staggered and agile pricing actions helped protect its consumer franchise while mitigating the risk of volume migration to illicit trade. However, the company did not clarify whether the entire burden of the higher excise duty had been passed on to consumers.

The higher excise incidence also impacted profitability during the quarter.

Meanwhile, the company's non-cigarette FMCG business continued to deliver strong growth.

Reven

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.

ITC said inflation in key raw materials such as fuel, edible oil, soap noodles and packaging materials, driven by the West Asia conflict, was mitigated through strategic inventory cover, commodity hedging and price-volume rebalancing initiatives.

On the broader business environment, the company said demand across both rural and urban markets remained resilient during the quarter, although imported inflation remains a key concern in the near term.

India is currently witnessing a significant monsoon deficit and lower kharif sowing levels compared with the corresponding period last year.

“Additionally, spatial and temporal variations in monsoon would remain a key monitorable. A protracted conflict in West Asia, alongside emerging

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Punjab extends deadline of one-time scheme for settling tax dues of pre-GST period till Sept 30
GST
Dated:- 31-7-2026
PTI
Chandigarh, Jul 31 (PTI) The Punjab government on Friday announced the extension of its one-time tax settlement scheme till September 30 for clearing pending dues for the period before the implementation of GST (goods and services tax).

The earlier deadline of the One-Time Settlement (OTS) Scheme 2025 was July 31.

GST, a unified taxation regime to replace multiple indirect taxes levied by central and state governments, was implemented nationwide on July 1, 2017.

The extension of the deadline will allow eligible taxpayers to settle pending tax disputes with substantial relief, said Finance, Excise

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ly policies aimed at resolving legacy tax disputes.

At the same time, Cheema said, the Excise and Taxation Department has intensified recovery proceedings against habitual defaulters of value added tax (VAT) through property attachment and auction.

More than Rs 12.39 crore has been recovered through enforcement action, with several defaulters opting for the OTS scheme after recovery proceedings were initiated, he said.

The department has scheduled 13 auction proceedings in August to recover around Rs 48.48 crore in outstanding dues, Cheema said and urged the taxpayers to settle their liabilities under the scheme before the auction dates.

Calling the extension a “strictly final” opportunity, Cheema warned that no further exte

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Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.
Case-Laws
GST
Statutory pre-deposit compliance in GST appeals is described as a procedural requirement, requiring an opportunity to cure any deficiency before an appeal is rejected. The notes state that where the pre-deposit shortfall was rectified before the appellate authority issued its order, the appeal should proceed to determination on merits. Referring to similar High Court decisions, the text records that the appellate order was set aside and the GST appeal restored for fresh disposal after notice and adequate hearing.
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GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.
Case-Laws
GST
Contractual reimbursement of GST on gas-transmission charges depends on a plausible reading of the Gas Sale Agreement, and an arbitral tribunal's construction is not displaced merely because another interpretation is possible. The notes state that reimbursement could not be sustained without admissible evidence linking GST-deposit receipts to the relevant gas transactions; reliance on unproved documents despite an unresolved objection offends natural justice. They also distinguish waiver from estoppel: waiver requires intentional relinquishment of a known right, while estoppel requires representation, reliance and alteration of position. Payment of prior invoices under a clause requiring payment before claims may preserve supply and does not, by itself, bar recurring invoice-based claims.
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Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.
Case-Laws
GST
An efficacious statutory appellate remedy under the Finance Act, 1994 may preclude writ review of a service-tax adjudication order where no jurisdictional error is shown. The note states that the petitioner had not timely replied to the show-cause notice and filed a reply only after adjudication; the writ petition was therefore not examined on merits and the petitioner was relegated to the statutory appeal. It further records that time spent bona fide pursuing a writ petition, instituted within the appeal limitation period, may be excluded when computing limitation for the appeal. The petitioner was permitted to file the appeal within 30 days, with interim protection temporarily continued.
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Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.
Case-Laws
GST
Failure to reply to a GST show-cause notice or participate in adjudication may warrant fresh consideration where non-participation resulted from inadequate information or instructions from an authorised representative and sufficient bona fide cause exists. The discussion stresses that principles of natural justice require a reasonable opportunity to file a reply, produce material and receive a personal hearing before the demand is determined. It also addresses writ jurisdiction despite an alternative GST appellate remedy, noting that judicial intervention may be available to secure an effective merits hearing. The deposited amount may be retained pending the outcome of fresh adjudication.
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Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.
Case-Laws
GST
Condonation of delay should be considered through a justice-oriented approach where an appellant appearing without legal assistance could not file a condonation application or properly present grounds due to bona fide reasons, unavoidable circumstances and sufficient cause. The short delay was condoned because the appellant's lack of representation warranted an opportunity to pursue the statutory appeal with legal assistance. The appellate order was set aside, and the appeal was restored and remitted for fresh consideration on merits, with liberty to engage counsel and file additional grounds.
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Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.
Case-Laws
GST
Ex parte GST adjudication orders passed after the taxpayer did not reply to show-cause notices or receive a hearing were set aside on the stated bona fide reasons, unavoidable circumstances and sufficient cause for the omission. A justice-oriented approach supported granting a further opportunity to file replies and participate in the proceedings. The matters for the relevant financial years were remitted for fresh adjudication from the reply stage, subject to the stipulated deposit and an opportunity of hearing; consequential recovery proceedings were also set aside.
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