Goods and Services Tax

Authentication of electronic GST notices is mandatory; unsigned portal documents cannot sustain adjudication or recovery without effective hearing.
Case-Laws
GST
Rule 26(3) requires electronic GST notices and orders to be authenticated by a digital signature certificate, e-signature or another notified mode; a system-generated reference number establishes issuance and tracking but does not replace authentication. Signature verifies origin, accountability and application of mind, so an unsigned notice or order is treated as non-existent in law. Portal upload under an additional-notices section, without other service, may deny an effective hearing where the taxpayer remains unaware and unrepresented. Such denial breaches natural justice and permits writ intervention despite an appellate remedy. Unsigned proceedings, consequential orders and recovery action may be set aside, with fresh action permissible after authenticated service and a meaningful hearing.
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GST appellate adjournments require sufficient cause; the three-adjournment limit is a ceiling, not an automatic litigant entitlement.
Case-Laws
GST
Under the CGST/WBGST appellate framework, the maximum of three adjournments is a ceiling, not an entitlement to obtain three postponements. Each adjournment requires sufficient cause and written reasons, consistent with the requirement for expeditious disposal of appeals. Physical incapacity may justify a final hearing opportunity where adequately demonstrated, but does not create a right to further adjournments. The appellate authority may reject subsequent requests and must determine the appeal independently on merits.
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GSTR-2A mismatches require invoice-wise credit verification, while adverse GST adjudication requires a mandatory personal hearing.
Case-Laws
GST
GSTR-2A is a facilitation tool rather than a statutory bar to input tax credit. Credit claimed within the extended period for FY 2017-18 requires invoice-wise reconciliation; non-reflection in GSTR-2A for FY 2018-19 alone cannot establish supplier default. Section 75(4) requires a personal hearing before an adverse GST decision, even without a specific request. Return scrutiny under Section 61 and demand proceedings under Section 73 are independent, so absence of FORM GST ASMT-10 does not itself invalidate a direct demand proceeding. Interest and penalty remain consequential to sustainable tax liability. The disputed credit was remanded for verification and fresh adjudication after hearing.
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Input tax credit misclassification across GST heads requires aggregate ledger verification before any excess-credit demand can stand.
Case-Laws
GST
Misreporting eligible IGST input tax credit under CGST and SGST heads is a technical classification error where aggregate eligible credit has not been exceeded and underlying eligibility is undisputed. Electronic credit ledger balances across IGST, CGST and SGST must be assessed collectively before sustaining an excess-credit demand. Limited verification of unclaimed eligible IGST credit is required; if available, the demand, interest and penalty must be dropped, with consequential ITC restoration or adjustment according to law.
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Andhra commercial tax collections rise by 11 per cent in August to Rs 4,983 cr
GST
Dated:- 1-9-2026
PTI
Amaravati, Sep 1 (PTI) Andhra Pradesh commercial tax collections rose by nearly 11 per cent to over Rs 4,983 crore in August, an increase of more than Rs 485 crore compared to the corresponding month of 2025.

Babu A, chief commissioner of state tax, Commercial Taxes Department, said the southern state recorded total commercial taxes collections of Rs 25,450 crore up to August 2026, up from Rs 21,558 crore a year earlier, a rise of 18 per cent.

“In August 2026, total CT (commercial taxes) collections stood at Rs 4,983.84 crore, up 10.79 per cent (Rs 485.41 crore higher than in August 2025), continuing the strong performan

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I-based analytics enforcement, DISCOM-linked registration verification and Aadhaar-integrated expansion of Profession Tax – generated significant incremental revenue, strengthening August 2026 collections,” said the chief commissioner of state tax.

Elaborating on revenue performance in August 2026, Babu said petroleum VAT rose by 21 per cent year-on-year to reach Rs 1,681 crore and professional tax by more than seven per cent to Rs 45 crore.

Likewise, he said VAT on liquor rose to Rs 84 crore in August 2026. From April to August 2026, VAT on petroleum increased by more than 20 per cent to Rs 8,281 crore, said Babu.

For August 2026, he said the Government of India (GoI) has settled IGST of Rs 1,980 crore, an increase of Rs 367 crore

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Statutory GST appellate limitation cannot ordinarily be bypassed through writ jurisdiction after it has expired following unexplained delay.
Case-Laws
GST
Statutory appellate limitation under the BGST Act forms part of the legislative scheme for prompt GST dispute resolution. Writ jurisdiction may be available exceptionally for fundamental-rights violations, breach of natural justice, jurisdictional excess or a vires challenge, but not routinely to revive an expired appellate remedy. The prescribed extension period for a GST appeal constrains the appellate authority, and Article 226 cannot be used to disregard that substantive limitation or condone delay beyond it. An unexplained prolonged delay in approaching the High Court after an appeal is rejected as time-barred undermines the limitation regime; a writ challenge in those circumstances is not maintainable.
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Gross and Net GST revenue collections for the month of August, 2026
GST
Dated:- 1-9-2026

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

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Document 1GST Gross and Net Collections as on 31/8/2026 (Amount in crores)
Monthly Yearly
GST Collections Aug-25 Aug-26 % Growth Aug-25 Aug-26 % Growth
A B C D = C/B E F G = F/E
A.1. Domestic
CGST 34,076 38,413 1,88,171 2,05,161
SGST 42,854 46,316 2,33,456 2,45,787
IGST 48,639 52,520 2,77,501 2,85,423
Gross Domestic Revenue 1,25,570 1,37,249 9.3% 6,99,127 7,36,370 5.3%

A.2. Imports
IGST 48,546 62,604 2,40,596 3,06,387
Gross Import Revenue 48,546 62,604 29.0% 2,40,596 3,06,387 27.3%
A.3. Gross GST Revenue(A.1+A.2)
CGST 34,076 38,413 1,88,171 2,05,161
SGST 42,854 46,316 2,33,456 2,45,787
IGST 97,186 1,15,124 5,18,097 5,91,810
Total Gross GST Revenue 1,74,116 1,99,853 14.8% 9,39,724 10,42,757 11.0%
B.1. Domestic Refunds
CGST 2,600 3,890 16,554 21,734
SGST 3,115 4,555

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8,89,523 9.0%

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 August, 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1
State/UT Aug-25 Aug-26 Growth (%) Aug-25 Aug-26 Growth (%)
Jammu and Kashmir 235 228 -3% 682 727 6%
Himachal Pradesh 210 224 6% 505 562 11%
Punjab 750 891 19% 2,263 2,484 10%
Chandigarh 61 71 17% 192 215 12%
Uttarakhand 493 391 -21% 833 921 10%
Haryana 1,998 2,092 5% 4,119 4,982 21%
Delhi 1,361 1,459 7% 3,064 3,156 3%
Rajasthan 1,480 1,535 4% 3,671 3,947 8%
Uttar Pradesh 2,736 3,113 14% 6,791 7,973 17%
Bihar 841 907 8% 2,618 2,684 3%
Sikkim 47 30 -36% 96 81 -16%
Arunachal Pradesh 41 45 10% 140 135 -3%
Nagaland 24 29 19% 92 92 1%
Manipur 19 22 15% 91 56 -38%
Mizoram 13 16 25% 64 78 22%
Tripura 40 43 5% 130 125 -4%
Meghalaya 47 64 36% 138 157 14%
Assam 562 1,711 204% 1,291 2,544 97%
West Bengal 1,931

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u and Kashmir 1,252 1,335 7% 3,366 3,959 18%
Himachal Pradesh 1,187 1,215 2% 2,640 3,123 18%
Punjab 4,229 4,734 12% 10,960 12,841 17%
Chandigarh 318 348 10% 942 1,154 23%
Uttarakhand 2,806 2,356 -16% 4,235 4,979 18%
Haryana 10,762 11,218 4% 19,174 24,662 29%
Delhi 8,709 8,179 -6% 16,232 16,360 1%
Rajasthan 8,243 8,443 2% 18,588 20,793 12%
Uttar Pradesh 15,908 17,231 8% 35,220 41,327 17%
Bihar 4,463 4,357 -2% 12,883 13,870 8%
Sikkim 250 243 -3% 523 532 2%
Arunachal Pradesh 372 394 6% 968 993 3%
Nagaland 186 188 1% 536 535 0%
Manipur 180 155 -14% 473 424 -11%
Mizoram 101 98 -3% 394 421 7%
Tripura 250 266 7% 707 722 2%
Meghalaya 302 358 18% 732 849 16%
Assam 3,024 4,231 40% 6,517 8,380 29%
West Bengal 10,801 10,636 -2% 19,132 20,978 10%
Jharkhand 4,115 3,926 -5% 6,378 4,846 -24%
Odisha 7,879 8,709 11% 10,221 10,601 4%
Chhattisgarh 3,900 4,301 10% 6,071 5,337 -12%
Madhya Pradesh 6,443 6,622 3% 14,870 15,820 6%
Gujarat 20,857 22,716 9% 32,396 41,627 28%
Dadra and Nag

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10,184 12%
Delhi 5,639 6,216 10%
Rajasthan 4,222 4,148 -2%
Uttar Pradesh 7,647 9,092 19%
Bihar 1,551 1,686 9%
Sikkim 454 170 -63%
Arunachal Pradesh 88 98 11%
Nagaland 54 67 23%
Manipur 42 46 9%
Mizoram 30 33 11%
Tripura 86 90 4%
Meghalaya 207 163 -21%
Assam 1,403 3,679 162%
West Bengal 5,037 5,053 0%
Jharkhand 2,344 2,601 11%
Odisha 4,207 3,895 -7%
Chhattisgarh 2,238 2,515 12%
Madhya Pradesh 3,087 3,305 7%
Gujarat 10,482 12,047 15%
Dadra and Nagar Haveli and Daman & Diu 362 428 18%
Maharashtra 26,746 28,779 8%
Karnataka 12,512 14,148 13%
Goa 543 531 -2%
Lakshadweep 1 2 238%
Kerala 2,717 3,078 13%
Tamil Nadu 10,329 10,189 -1%
Puducherry 225 195 -13%
Andaman and Nicobar Islands 37 49 32%
Telangana 4,612 5,343 16%
Andhra Pradesh 3,710 3,438 -7%
Ladakh 35 48 37%
Other Territory 200 261 31%
Center Jurisdiction 396 526 33%
Grand Total 1,25,570 1,37,249 9%

2 Does not include GST on import of goods

Table 4: State Wise/ Approving Authority wise Domestic C

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9,027 11,218 36,262 56,507 -0.4% 24.0% 11.6%
7 Delhi 3,83,257 2,927 3,390 8,080 14,396 5,57,700 4,214 4,789 12,660 21,664 7,141 8,179 20,740 36,060 -2.4% 3.8% 1.2%
8 Rajasthan 4,00,685 3,056 3,730 3,460 10,246 5,90,184 3,713 4,713 3,779 12,204 6,769 8,443 7,239 22,450 -4.6% -6.2% -5.5%
9 Uttar Pradesh 10,30,314 6,358 7,892 9,669 23,919 12,10,038 7,536 9,339 8,700 25,574 13,894 17,231 18,369 49,493 15.0% 12.1% 13.5%
10 Bihar 3,33,953 1,086 1,787 1,175 4,048 4,06,721 1,195 2,570 609 4,374 2,280 4,357 1,785 8,422 5.4% -7.1% -1.4%
11 Sikkim 5,218 83 101 386 570 6,881 105 142 148 395 188 243 534 965 -49.1% -60.2% -54.3%
12 Arunachal Pradesh 9,676 96 116 33 244 13,404 227 279 47 553 323 394 80 796 0.3% 9.8% 6.7%
13 Nagaland 4,854 63 70 29 162 6,989 90 118 59 267 152 188 89 429 0.6% 17.1% 10.3%
14 Manipur 6,897 35 46 17 98 9,688 90 110 33 232 125 155 50 330 3.9% -13.8% -9.2%
15 Mizoram 4,303 31 44 21 96 5,969 37 53 11 101 68 98 32 198 2.9% -1.6% 0.5%
16 Tripura 15,592 85 109 25 219

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.9% 10.9%
26 Dadra and Nagar Haveli 7,223 122 152 571 845 9,967 191 271 958 1,420 312 423 1,529 2,265 13.7% 11.8% 12.5%
27 Maharastra 8,93,035 21,939 24,844 30,746 77,528 12,04,292 26,174 28,961 30,648 85,783 48,113 53,805 61,394 1,63,311 12.5% 3.2% 7.4%
29 Karnataka 4,71,108 9,027 10,814 16,076 35,917 6,72,252 10,446 12,052 14,593 37,091 19,472 22,866 30,670 73,008 8.4% 12.1% 10.3%
30 Goa 21,054 368 449 329 1,146 30,406 682 796 425 1,903 1,050 1,246 754 3,049 -8.7% 5.7% -0.2%
31 Lakshadweep 278 3 4 1 8 274 1 2 1 4 5 6 2 12 -3.0% -21.1% -10.2%
32 Kerala 1,85,363 3,706 4,311 1,602 9,619 2,71,521 2,566 3,178 1,068 6,812 6,272 7,489 2,670 16,431 12.8% 6.8% 10.3%
33 Tamil Nadu 5,38,887 6,989 8,430 8,661 24,080 7,36,028 8,884 11,506 9,304 29,694 15,873 19,936 17,965 53,774 -2.3% -3.4% -2.9%
34 Puducherry 10,833 67 98 243 408 16,141 111 150 348 609 178 248 591 1,017 -4.7% -25.9% -18.6%
35 Andaman and Nicobar Islands 3,046 58 70 38 167 4,023 39 50 16 105 97 120 54 272 1.8% 20.3% 8.2%

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A Quarter-Century of Trade. One Unbroken Connection.
GST
Dated:- 1-9-2026
PTI
AILBIEA celebrates its Silver Jubilee on 11 September 2026 at Hotel Trident, Nariman Point, Mumbai — a full day of trade dialogue, tributes to Shri Nadir B. Godrej and Shri M. P. Tapariah, and the Stellar Awards Mumbai, India: The All India Liquid Bulk Importers & Exporters Association (AILBIEA), the apex national body for India's liquid bulk trade, will celebrate its Silver Jubilee on Friday, 11 September 2026 at Hotel Trident, Nariman Point, Mumbai — a Knowledge Conference from 10:00 a.m. to 4:00 p.m., followed by the Silver Jubilee Evening at the Regal Ballroom from 6:21 p.m. onwards, featuring special tributes to Shri Nadir B. Godrej and Shri M. P. Tapariah, and the AILBIEA Silver Jubilee Stellar Awards.

Founded in 2000, AILBIEA is the unified voice of India's liquid bulk ecosystem — chemicals, petrochemicals, solvents, edible oils, petroleum products and LPG — with leading member

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on India's next-generation customs technology backbone.

• Safeguarding the Enterprise in the GSTAT Era — Shri S. K. Rahman, IRS, Technical Member (Centre), GST Appellate Tribunal, on customs and GST dispute preparedness.

• Geopolitics & Maritime Risk — Capt. Pankaj Kapoor, Managing Partner, Quadraant Legal, on the Middle East crisis and India's sea-borne trade.

• Flagship Supplier Panel — global suppliers of edible oils, chemicals and petrochemicals, featuring Reece H. Cannady, U.S. Grains & BioProducts Council (USA), and Indrajit Vishwanath, Abacus Chemie (UAE); further Panelists to be announced.

The conference culminates in an inspiring leadership session by Capt. Raghu Raman, whose talks have been viewed over 100 million times. His four decades career, spans the hierarchy-driven culture of the Armed Forces, incentive-led organisations such as Mahindra, Reliance, Adani and the process-oriented world of bureaucracy. He was handpicked by the Government of

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LBIEA is proud to welcome Shri R. Venkataramani, Attorney General for India as our Most Valued Guest of Honour. Confirmation is awaited from Hon'ble Union Ministers and further senior dignitaries. Also gracing the celebrations, the leadership of India's customs and port administration: • Shri Yogendra Garg, IRS, Special Secretary (GoI) & Member (Customs), CBIC* • Dr. M. Angamuthu, IAS, Chairman, Mumbai Port Authority • Shri Gaurav Dayal, IAS, Chairman, Nhava Sheva (Jawaharlal Nehru) Port Authority • Shri Sushil Kumar Singh, IRTS, Chairman, Deendayal Port • Shri Anupam Prakash, IRS, Joint Secretary (Customs), CBIC • Shri Mayank Kumar, Principal Chief Commissioner of Customs, Mumbai Zone I • Shri Vimal Kumar Srivastava, Chief Commissioner of Customs, Mumbai Zone II They will be joined by senior officials from the Mumbai, Nhava Sheva and Kandla port and customs ecosystem, industry leadership and international trade partners. (* – tentatively confirmed, awaitin

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Gross GST mop-up grows 15 pc to Rs 2 lakh cr in Aug
GST
Dated:- 1-9-2026
PTI
New Delhi, Sep 1 (PTI) Gross GST collections rose 14.8 per cent year-on-year to about Rs 2 lakh crore in August.

Goods and Services Tax (GST) revenue from domestic transactions rose 9.3 per cent to over Rs 1.37 lakh crore, while revenue from imports increased 29 per cent to Rs 62,604 crore.

The gross Central GST collection was Rs 38,413 crore, State GST at Rs 46,316 crore and Integrated GST at over

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Omitted export-refund restriction cannot govern pending integrated-tax refund proceedings without an express saving or sunset clause.
Case-Laws
GST
Omission of Rule 96(10) of the CGST Rules, without a saving or sunset clause, ends the export-refund restriction for pending proceedings concerning integrated tax paid on exported goods and services. Applying the principle that an omitted provision cannot be kept alive without express preservation, communications founded on the former restriction cannot sustain denial of such refunds.
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Arrest safeguards under the CGST Act support regular bail where recorded reasons and statutory thresholds are absent.
Case-Laws
GST
Sections 69 and 132 of the CGST Act are addressed in relation to regular bail for allegations of fraudulent invoices, wrongful input tax credit, falsified records and shell entities. Arrest requires recorded reasons to believe tax evasion or the specified conditions under section 132. The absence of those reasons in the arrest authorisation and memo, together with omission of the applicable tax-evasion threshold relevant to conviction, is treated as indicating suspicion rather than concrete material. These deficiencies support release on regular bail, subject to furnishing a bond and sureties.
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Rule 86A credit restrictions require recorded written reasons; non-compliant ledger blocking may trigger compensation liability.
Case-Laws
GST
Rule 86A permits restriction on debit of input tax credit in an electronic credit ledger only when its prescribed conditions are met, including recorded reasons to believe and reasons in writing. The High Court found that the authorities could not establish compliance with these mandatory requirements before blocking the ledger. As the statutory period had expired and the ledger had been reactivated, the writ petition was disposed of exceptionally upon acceptance of an unconditional apology. The High Court warned that any future non-compliant blocking of credit would expose the authorities to appropriate compensation liability.
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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationships.
Case-Laws
GST
GST cannot be collected on a penalty imposed on an employee for stock shortage merely because an employment relationship exists. Paragraph 5(e) of Schedule II to the CGST Act applies to agreements connected with a supply of services. A stock-shortage penalty arising from the employer-employee relationship is not, without more, consideration for a supply of services. Accordingly, that provision does not authorise GST on such recovery. The de novo enquiry concerning the collection was sustained, while the intra-court appeal was dismissed.
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Consolidated show-cause notices may cover multiple years, but appellate authorities must provide a meaningful hearing on merits.
Case-Laws
GST
Consolidated show-cause notices covering multiple financial years are maintainable under Sections 73 and 74 of the CGST and SGST enactments, which do not prohibit clubbing tax periods in one notice. Quashing such a notice and consequential orders solely because multiple years were combined is unsustainable. An appellate authority must also provide an effective hearing on the merits where the appellant seeks condonation of delay and admission of the appeal for that purpose. Restricting the hearing to delay and deciding the appeal without a merits hearing breaches principles of natural justice. The appellate order was set aside and remitted for a merits hearing.
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Statutory appellate remedy bars delayed writ challenge to GST registration cancellation absent exceptional circumstances, preserving fresh registration options.
Case-Laws
GST
Writ jurisdiction challenging GST registration cancellation is ordinarily unavailable where the taxpayer failed to pursue the statutory appeal within the prescribed limitation period and shows no exceptional circumstances. A delayed writ petition should not be entertained merely because the appellate remedy has lapsed. The petition was dismissed on that basis, while preserving the taxpayer's ability to file the final return and seek fresh GST registration in accordance with law.
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Fresh adjudication on contractual material requires reconsideration of service-tax demand and exemption claim after a hearing.
Case-Laws
GST
Fresh adjudication of a service-tax demand was required after relevant work contracts and agreements were placed on record and the Department accepted reconsideration on the entire material. The claimed exemption had not been examined on its merits. The demand order and consequential penalties were set aside, with remand for reconsideration of the available and any further relevant documents after giving the petitioner an opportunity of hearing.
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Parallel GST proceedings on identical issues were invalid after Central GST adjudication for the same assessment period.
Case-Laws
GST
Parallel GST proceedings on identical issues for the same assessment period cannot be sustained where Central GST authorities have already issued an order and the related appeal is pending before the appellate authority. The State GST assessment and rectification orders addressed the same issues already adjudicated under Central GST. Consequently, the subsequent State GST proceedings were quashed, and the writ petition succeeded.
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Premature tax assessment before the annual-return deadline is invalid, requiring fresh proceedings with notice and hearing.
Case-Laws
GST
Section 73(9) does not permit the Proper Officer to determine tax liability before the statutory due date for filing the annual return for the relevant financial year has expired. An assessment made before that deadline is premature and beyond the Proper Officer's authority. The premature assessment order was set aside, with fresh assessment proceedings to be undertaken in accordance with law after proper notice and an opportunity of hearing.
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Incorrect GST head payment: clerical IGST remittance can be adjusted against CGST and SGST without interest or penalty.
Case-Laws
GST
Inadvertent payment of GST under the IGST head, where CGST and SGST were actually payable and no IGST liability existed, is treated as a clerical error rather than a payment made under a misconception that the supply was inter-State. Section 77(2) therefore does not apply. Where the full GST liability has effectively been discharged, interest and penalty are not payable. The amount remitted as IGST may be appropriated against the CGST and SGST liability; where procedurally required, refund and transfer of the amount may be sought.
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Refund of statutory pre-deposit follows appellate relief despite a planned challenge to the remaining sustained indirect tax demand.
Case-Laws
GST
Statutory pre-deposit under the erstwhile indirect tax regime is a security furnished as a condition for hearing an appeal, rather than duty. Where first appellate relief sets aside part of a demand and the Department does not challenge that relief, the appellate order becomes final to that extent. Refund of the corresponding pre-deposit cannot be refused merely because the taxpayer intends to challenge the remaining sustained demand. The refund claim attributable to the demand set aside was required to be processed and paid, while no interest claim was pursued.
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Input tax credit rectification deadlines require sufficient-cause safeguards; an inflexible six-month application limit curtails statutory entitlement.
Case-Laws
GST
The six-month application period for rectifying orders denying input tax credit was questioned as an impermissible restriction on statutory entitlement. Although the Government may prescribe a special procedure for input tax credit, that power must include conditions and safeguards protecting taxpayers. The amended provision made credit available for returns filed by the stipulated date but did not impose an application deadline. A procedure that bars relief after six months without allowing extension where sufficient cause prevented timely application curtails the accrued right to credit. The notification was considered deficient for lacking such a safeguard, with further consideration directed after impleadment of relevant governmental bodies.
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Financial-year-wise GST limitation prevents composite Section 73 notices spanning multiple years, requiring separate notices and preserving lawful reissuance.
Case-Laws
GST
Section 73 of the CGST Act requires GST assessment and demand limitation to be determined separately for each financial year, with reference to the relevant annual return. A composite show cause notice covering multiple financial years improperly combines distinct tax periods, due dates, limitation periods, allegations and response opportunities. High Court precedent is binding within its territorial jurisdiction. The composite notice was quashed, while preserving the respondents' liberty to issue fresh notices separately in accordance with Section 73, subject to any other legal impediment.
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Show cause notices against deceased proprietors are void; legal representatives require fresh notice and a hearing before GST assessment.
Case-Laws
GST
Show cause notices issued in the name of a deceased taxable person are void because tax cannot be determined against a non-existent person. Although legal representatives are liable only to the extent of the deceased's estate, that liability requires assessment against them in their representative capacity. They must receive a fresh notice and a meaningful opportunity to reply and be heard before liability is determined. Proceedings initiated solely against a deceased proprietor, including adjudication and recovery, are liable to be quashed and remitted for fresh adjudication against the legal representatives without determination on merits.
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Input tax credit denial for supplier defaults requires reasoned reconsideration after natural justice breaches and jurisdictional defects.
Case-Laws
GST
Input tax credit denial to a bona fide purchaser based on a supplier's failure to deposit tax, file GSTR-3B, or reflect invoices in GSTR-2A requires proper consideration of the purchaser's reply and supporting evidence. The High Court found non-application of mind and breach of natural justice, and held that invocation of Section 74 of the CGST Act for financial year 2018-19 lacked jurisdiction. The adjudication order and consequential recovery notice were quashed. Fresh adjudication was directed after considering relevant precedents, granting a personal hearing, and issuing a reasoned speaking order.
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Continuous journey rules preserve embarkation-based GST treatment despite short transit stops, while human-remains transport remains outside supply.
Case-Laws
GST
Passenger transportation follows the place of embarkation for a continuous journey. Where either the supplier or passenger is outside India, a short transit stop does not amount to a stopover or interrupt the journey; transportation embarking outside India consequently has a place of supply outside India and is not subject to GST. Where both supplier and passenger are in India, embarkation from Kolkata makes the service an intra-State supply liable to CGST and WBGST at the notified rate, with economy-class treatment subject to the input tax credit condition. Air transportation of human remains falls within funeral, burial, crematorium or mortuary services and is neither a supply of goods nor services, so remains outside GST.
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