Goods and Services Tax

Provisional attachment under Section 83 needs prior opinion; a bare revenue-protection order is mechanically unsustainable
Case-Laws
GST
Provisional attachment of a bank account under Section 83 requires the competent authority to form a prior opinion before invoking the power. The cited Supreme Court authority treats the provision as draconian and insists on strict compliance with the statutory preconditions to prevent arbitrary interference with business activity. An attachment order that merely states it is issued to protect revenue, without recording the mandated opinion, is mechanically made and legally unsustainable; the bank account must be de-frozen.
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GST registration restoration follows cancellation for non-filing, with relief linked to payment of outstanding dues and penalties.
Case-Laws
GST
Restoration of GST registration after cancellation for non-filing of returns was discussed by reference to a co-ordinate bench ruling granting similar relief. The text states that the cancellation orders and the appellate dismissal for non-appearance were quashed, and registration was directed to be restored on determination and payment of outstanding GST dues within the stipulated time, together with applicable interest, late fee and penalty. The operative point is that restoration was made conditional on clearing the tax liabilities.
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Wrongful ITC utilisation attracts interest under Section 50(3); electronic credit ledger use excludes the cash-ledger proviso.
Case-Laws
GST
Section 50(3) governs interest where input tax credit is wrongly availed and utilised, and it prevails over the general rule in Section 50(1). The text states that the expression is not confined to fraudulent or bad-faith claims; any credit taken and used without entitlement falls within it. A mismatch between GSTR-3B and GSTR-2A may justify treating credit as ineligible, and Rule 88B(3) requires interest to be computed from utilisation until reversal or payment. Because the utilisation occurs through the electronic credit ledger, the cash-ledger limitation in Section 50(1) does not apply, and the levy of interest is sustained.
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Statutory show cause notice cannot be replaced by DRC-01 summary; fresh notice may relate back.
Case-Laws
GST
Under section 73, a summary in Form DRC-01 cannot replace the statutory show cause notice, and notice, statement and order must be issued and authenticated by the proper officer. The text notes that non-compliance makes the initiation ineffective, leading to quashing of the order in original while preserving the summary already issued and allowing a fresh notice. For de novo proceedings, the fresh notice relates back to the date of the summary, and the intervening period is excluded while computing limitation for passing the adjudication order.
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Waiver of interest and penalty cannot be rejected on Section 74 grounds when proceedings were initiated under Section 73
Case-Laws
GST
An application for waiver of interest and penalty under section 128A could not be rejected solely because input tax credit had been availed from non-existing taxpayers, cancelled dealers, or return defaulters. The High Court held that, since an assessment order had been issued and no appellate order existed, the application fell within clause (b) of section 128A(1) and related to a covered period. If the alleged ITC irregularity was the real basis, proceedings ought to have been initiated under section 74; the record showed they were initiated under section 73. The rejection was therefore unsustainable, the order was set aside, and the waiver application was remanded for fresh consideration.
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Contractual GST reimbursement claims may be declined in writ jurisdiction where factual questions require other remedies
Case-Laws
GST
A claim for reimbursement of GST paid on works contracts was treated as a contractual dispute turning on the terms of the agreement and underlying facts; the HC declined to examine it in writ jurisdiction. As adjudication of whether the contractor was entitled to reimbursement would require factual inquiry into the contract between the parties, the Court found the petition unsuitable for writ relief and dismissed it. The petitioners were left free to pursue other alternate remedies.
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Natural justice bars blocking an electronic credit ledger without notice; order set aside, fresh proceedings allowed.
Case-Laws
GST
Blocking of an electronic credit ledger carries civil consequences and, even where the authority has jurisdiction to act on suspected fraudulent availment of input tax credit, it must comply with natural justice. The HC noted that prior notice and an opportunity of hearing are required before such blocking. As the impugned order was issued without giving the affected person that opportunity, it was set aside. The authority was left free to commence fresh proceedings in accordance with law after due notice and hearing.
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Kerala CAG report flags revenue gaps in liquor, transport sectors
GST
Dated:- 23-6-2026
PTI
Thiruvananthapuram, Jun 23 (PTI) The CAG has identified revenue shortfalls and compliance issues in Kerala's liquor and transport sectors, among other departments, in its report on state revenues for the year ended March 2024 that was tabled in the state legislature on Tuesday.

According to it, Kerala's revenue receipts for 2023-24 stood at Rs 1,24,486.15 crore, comprising Rs 90,674.97 crore in the state's own revenue and Rs 33,811.18 crore received from the central government.

The CAG also reported revenue arrears of Rs 30,308.52 crore, equivalent to 24.35 per cent of the state's total revenue, and noted that audit observations i

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ck-posts, indicating possible diversion into the Kerala market and an estimated revenue loss of Rs 5.10 crore.

According to the report, shortcomings in tax assessments, including failure to include sales tax while computing turnover tax, irregular exemption on beer sales to a brewery in Kanjikode and inadequate verification of tax returns, resulted in short levy or non-levy of taxes amounting to Rs 19.17 crore.

Separately, the Comptroller and Auditor General's audit of the functioning of Regional Transport Offices (RTOs) and the State Transport Authority found that despite an expenditure of Rs 37.48 crore on nine Automated Driving Test Tracks (ADTTs) and nine Automated Testing Stations (ATSs), only two ADTTs were operational while n

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Haryana GST adds postal intimation for show cause notices and demand orders while deeming portal service as receipt.
Circulars
GST – States
Show cause notices in FORM GST DRC-01 and demand orders in FORM GST DRC-07 issued under the Haryana GST regime must now be additionally intimated by registered or speed post with acknowledgement due, after service on the GST common portal, for intimation only. The notice or order remains deemed received on the portal date under Section 169. Jurisdictional Proper Officers must send the post intimation within 15 days, maintain dispatch registers ward-wise, and the district Deputy Commissioner must supervise and countersign those registers monthly. The instruction applies from 1 June 2026 and supersedes the earlier instruction.
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Manufacture test under GST classification keeps lightly processed tobacco in unmanufactured category, cancelling reclassification and demand
Case-Laws
GST
GST tariff classification of tobacco processed only by sprinkling jaggery water, without flavours or other additives, turned on the settled manufacture test: if the activity does not create a new product with a distinct name, character or use, the product remains unmanufactured tobacco. Following the earlier Division Bench and Pachiappa Chettiar, the Court treated the issue as identical, held the departmental reclassification unsustainable, and set aside the consequential demand, interest and penalty. The product was held classifiable under CETH 2401 20 90 so long as the process remains confined to that limited treatment.
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Composite show cause notices covering multiple assessment years are unsustainable; separate notices and limitation exclusion follow.
Case-Laws
GST
Composite show cause notices covering multiple assessment years are not legally sustainable where separate notices are required for each year. Applying prior Division Bench rulings, the HC quashed the consolidated notice, while preserving the respondents' liberty to issue fresh notices for the relevant assessment years. It also directed that the period from issuance of the impugned notice until receipt of the certified copy of the judgment be excluded when computing limitation in any fresh proceedings.
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Punjab's bicycle industry seeks release of pending GST refunds
GST
Dated:- 22-6-2026
PTI
Ludhiana, Jun 22 (PTI) Punjab's bicycle industry has sought immediate release of pending GST refunds, saying delays have created a severe working capital crisis and pushed many manufacturing units into financial distress. ? The United Cycle and Parts Manufacturers Association, in a statement issued on Monday, said bicycle manufacturers are facing liquidity problems as large amounts of GST refunds remain pending with the Punjab government. ? Former president of the industry body DS Chawla said the Centre's decision to reduce GST on bicycles from 12 per cent to 5 per cent had benefited customers and promoted an eco-friendly mode of t

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GST recovery notice invalid where DRC-07 omitted interest and penalty from the summary order before garnishee action
Case-Laws
GST
Recovery of GST interest and penalty failed where the order-in-original was not matched by Form GST DRC-07, which reflected only tax and omitted the additional demand. On that discrepancy, the garnishee notice in Form GST DRC-13 was unsustainable in its present form and was set aside. The respondents were left free to rectify Form GST DRC-07, and the taxpayer was left to pursue the remedy available in law thereafter.
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Defective GST cancellation notice violates natural justice, restoring registration and allowing fresh proceedings in law
Case-Laws
GST
GST registration cancellation founded on a show cause notice that failed to disclose specific allegations, facts or particulars was held unsustainable for breach of natural justice. The HC found that mere reference to statutory provisions did not afford a reasonable opportunity to respond to allegations of fraud, wilful misstatement or suppression of facts, so the petitioner was prevented from filing an effective reply. The cancellation order was set aside and registration directed to be restored forthwith, with liberty to the authority to issue a fresh notice and proceed in accordance with law.
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Legal heirs can face fresh GST adjudication after death of taxable person, limited to inherited estate.
Case-Laws
GST
GST liability of a deceased taxable person may be adjudicated after death, and the HC read the statutory scheme to allow fresh proceedings against the legal heir under the recovery provisions. Section 93 was held to cover discontinued businesses and to permit determination of tax, interest or penalty after the taxpayer's death, with recovery confined to the inherited estate. The Court also held that the phrase “person chargeable with tax” is wider than “taxable person” and includes a legal heir where liability is made recoverable under the Act. The Court declined to limit Section 93 to cases where notice had already been issued during the deceased's lifetime.
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Personal hearing and remand directions require adjudication on the original notice; a second notice was overreaching.
Case-Laws
GST
An Assessing Officer who is bound by earlier remand directions must adjudicate the original show cause notice after granting personal hearing and considering the reply; issuing a second show cause notice instead is treated as impermissible overreaching of the prior court order. The note states that the impugned adjudication was set aside and the matter remanded for fresh decision on the first show cause notice in compliance with natural justice under Section 75(4).
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Input tax credit reconciliation: import and SEZ credits could not be denied solely on GSTR-3B versus GSTR-2A mismatch.
Case-Laws
GST
Input tax credit mismatch between GSTR-3B and GSTR-2A, in relation to import and SEZ procurements, did not by itself establish excess availment where GSTR-2A for the relevant period did not capture such credits by design. The HC noted that the petitioner had disclosed the procurements in GSTR-3B and later in GSTR-9, and that import credit was supported by the Bill of Entry; the demand, interest and penalty on this ground were set aside. On the remaining issues, including corporate guarantee, cross-charges, promotion expenses, merchant export rate, export refund, reverse charge on import of services and medical-consultation credit, the adjudication was found unsustainable for failure to consider the governing provisions, circulars, notifications and submissions, so those findings were remanded for fresh decision.
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Limited increase in petrol, diesel prices in India despite global crude oil market volatility: Puri
GST
Dated:- 20-6-2026
PTI
Sonbhadra (UP), Jun 20 (PTI) Union Petroleum and Natural Gas Minister Hardeep Singh Puri on Saturday said the increase in petrol and diesel prices in India has been limited, given the extreme volatility in global crude oil markets.

“If we look at the situation in real terms, there has been no increase in petrol and diesel prices in the country,” Puri said, while addressing a press conference during his visit to Sonbhadra as part of the Centre's campaign marking 12 years of the Narendra Modi government.

He said Prime Minister Narendra Modi had reduced central excise duty in November 2021, May 2022

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ay, but the government ensured that the burden was not passed on to consumers.

“If compared with 2022 prices, the rates are actually lower,” he said.

Puri said oil companies were holding inventories of crude purchased at higher prices and fuel prices could soften once lower-priced crude reached refiners.

“At present, companies have stocks of crude oil bought at higher prices. When crude purchased at lower prices reaches them, there is a possibility of a reduction in fuel prices,” he said.

Puri further said that Sonbhadra in Uttar Pradesh is shedding its image of being a backward region and is moving towards becoming a model district.

Highlighting development in Sonbhadra, Puri said the district had secured the top posi

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ighlighting local development, he said Sonbhadra's per capita income had increased from Rs 43,000 in 2018 to around Rs 1.2 lakh at present.

“There is still work to be done and all of us are engaged in that effort,” he said.

The minister said Uttar Pradesh had emerged as a major centre of economic and industrial growth, with its gross state domestic product rising from around Rs 13 lakh crore in 2016-17 to nearly Rs 36 lakh crore.

He said more than 23,000 startups, over nine lakh government jobs through transparent recruitment processes, and initiatives such as One District One Product (ODOP) had turned the state into a new engine of growth and employment.

“Ayodhya, Kashi and Prayagraj are emerging as world-class spiritual an

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No real spike in petrol, diesel prices in India despite global crude oil market volatility: Puri
GST
Dated:- 20-6-2026
PTI
Sonbhadra (UP), Jun 20 (PTI) Union Petroleum and Natural Gas Minister Hardeep Singh Puri on Saturday said petrol and diesel prices in the country have not effectively increased despite volatility in global crude oil markets.

Addressing a press conference during his visit to Sonbhadra as part of the Centre's campaign marking 12 years of the Narendra Modi government, Puri further said that Sonbhadra in Uttar Pradesh is shedding its image of being a backward region and is moving towards becoming a model district.

“If we look at the situation in real terms, there has been no increase in petrol and diesel

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g to tensions around the Strait of Hormuz, the minister said oil marketing companies were incurring losses of about Rs 1,000 crore per day, but the government ensured that the burden was not passed on to consumers.

“If compared with 2022 prices, the rates are actually lower,” he said.

Puri said oil companies were holding inventories of crude purchased at higher prices and fuel prices could soften once lower-priced crude reached refiners.

“At present, companies have stocks of crude oil bought at higher prices. When crude purchased at lower prices reaches them, there is a possibility of a reduction in fuel prices,” he said.

Highlighting development in Sonbhadra, Puri said the district had secured the top position in Government

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development, he said Sonbhadra's per capita income had increased from Rs 43,000 in 2018 to around Rs 1.2 lakh at present.

“There is still work to be done and all of us are engaged in that effort,” he said.

The minister said Uttar Pradesh had emerged as a major centre of economic and industrial growth, with its gross state domestic product rising from around Rs 13 lakh crore in 2016-17 to nearly Rs 36 lakh crore.

He said more than 23,000 startups, over nine lakh government jobs through transparent recruitment processes, and initiatives such as One District One Product (ODOP) had turned the state into a new engine of growth and employment.

“Ayodhya, Kashi and Prayagraj are emerging as world-class spiritual and tourism centres,

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BCBA Hosts Landmark Second Edition of The India Logistics Conclave 2026 at The Taj Mahal Palace, Mumbai
GST
Dated:- 20-6-2026
PTI
Over 550 delegates, government leaders and industry stalwarts unite around the vision — “One Fraternity, One Vision: Logistics Driving India Towards Viksit Bharat” Mumbai, 20 June 2026 — The Brihanmumbai Custom Brokers’ Association (BCBA), established in 1939, successfully hosted the second edition of The India Logistics Conclave 2026 at The Taj Mahal Palace, Mumbai, drawing more than 550 delegates, invitees and guests from across the customs, ports, shipping, trade and logistics ecosystem. Anchored in the theme “One Fraternity, One Vision — Logistics Driving India Towards Viksit Bharat,” the day-long Conclave brought senior government leadership and industry stalwarts onto one platform to chart the road to a developed India by 2047.

The proceedings began at 09:45 a.m. with the ceremonial inauguration of the CBIC Pavilion, fol

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Harale and Senior Vice President Mr Paresh Thakkar.

“To see this fraternity stand shoulder to shoulder with the highest offices of government and industry, under one roof and one vision, has been deeply humbling,” said Mr Paresh Thakkar, Senior Vice President, BCBA. “What we have built over two editions is not merely an event, but a platform where the customs broker’s voice is heard, respected and woven into the national agenda. That is the legacy we intend to carry forward.” The intellectual heart of the Conclave lay in its four business sessions, each a moderated plenary of national stature.

Session 1, “India 2030, 2035, 2047 — A Roadmap for Viksit Bharat,” was moderated by Mr Shantanu Bhadkamkar and brought together Shri Yogendra Garg, Member (Customs), CBIC; Mr Shailesh Haribhakti, eminent voice on economy and governance; Capt. Deepak Tiwari of MSC India and CSLA; Dr Prasad Pradhan, senior strategy and resilience advisor; and Mr Rahul Ahluwalia, Director &

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hat partnership is the real achievement of this Conclave.” Session 3, “Geopolitics and the New Geometry of Trade,” was moderated by Mr Tej Contractor and featured Dr Pritam Banerjee of the Indian Institute of Foreign Trade; Mr Sachin Vijan, Vanguard Logistics Services; Mr Fardeen Malbarwalla, Galaxy Freight; Mr S. Mahesh Mahalingam, Head — EXIM, Larsen & Toubro; and Dr Rumki Majumdar, Director & Economist, Deloitte India.

Session 4, “Policy and Infrastructure — Building India’s Futuristic Logistics Ecosystem,” was moderated by Mr Mihir Parekh of the Foundation for Economic Development, who served as moderator cum panellist. The session brought together Shri Unmesh Sharad Wagh, IRS, Commissioner General, JNCH; Shri Ravish Kumar Singh, IRTS, Deputy Chairman, JNPA; Shri Sagar Rameshrao Kadu, Director (Logistics Division), DPIIT; Dr Rekha Raikar Kumar, Senior Advisor, Land Port Authority of India; and Mr Rajiv Chohan, Aegis Vopak Group.

The Valedictory Session, the

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Diamond Sponsors); Softlink Global Private Limited (Gold Sponsor); and Reliance Industries Limited (Silver Sponsor). The Association also acknowledges Parekh Global (Lunch Sponsor); Conex CFS, Polaris CFS and Globicon CFS (Delegate Kit Sponsors); Galaxy Freight (Seat Sponsor); Mumbai Cargo Service Center (Lanyard Sponsor); and Unifo (Hi-Tea Sponsor); and DBS Bank (Banking Partner). The BCBA further thanks our Bronze and Associate Sponsors, along with its Media Partners and supporting organisations, whose collective faith — despite a challenging global environment — was vital to the success of the event.

As the second edition closed, the BCBA expressed deep appreciation to every delegate, dignitary, speaker, moderator and partner who made the day a success. The Association reaffirmed its commitment to serving as a unifying voice for the fraternity and advancing the national conversation on India’s logistics future.

About BCBA: The BCBA, established in 1939, is one of India

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Remand-bound GST adjudication cannot restart with a fresh show cause notice for the same period
Case-Laws
GST
After remand, the Assessing Officer had to adjudicate the original GST show cause notice for the same financial year by granting personal hearing and considering the reply; issuing a second notice instead was contrary to the earlier HC directions and amounted to overreaching the court order. The HC did not examine the merits of Section 74 and set aside the adjudication order solely on this procedural ground, remanding the matter for fresh decision on the basis of the first notice after personal hearing and due consideration of the reply.
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Contractual GST reimbursement cannot override statutory return and interest rules; directions to tax authorities were set aside.
Case-Laws
GST
Contractual reimbursement of the incremental GST burden could operate only between contractors and their employers, because statutory GST liability, return filing, and the incidents of interest, penalty, and limitation must be governed strictly by the GST enactments. The HC held that a writ court could not direct tax authorities to permit filing or amendment of returns after 01.07.2017 contrary to the statute, or waive statutory consequences. The impugned directions to the tax authorities were set aside, and the reimbursement direction was confined to the concerned employers, leaving the contractual dispute intact but outside the GST administration.
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Premature tax recovery and refund of re-credited e-cash ledger amount addressed through liberty to seek refund.
Case-Laws
GST
Recovery of tax before expiry of the second appeal period was challenged, with the dispute centred on refund or re-credit of the amount recovered from the taxpayer's bank account. HC disposed of the writ petition by granting liberty to the taxpayer to apply for refund of the sum re-credited to its E-Cash ledger after recovery, and directed the competent authority to decide the application in accordance with law within the time fixed by the Court.
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Natural justice requires supply of relied-upon documents before demand confirmation under tax adjudication to enable effective response
Case-Laws
GST
Natural justice requires that, where a proposed demand under tax adjudication rests on relied-upon documents, those documents must be supplied before the noticee is expected to reply. The Court treated the absence of satisfactory material showing prior supply, coupled with the contrary plea, as sufficient to proceed on the basis that the noticee had not received the documents before confirmation of demand. That procedural defect vitiated the adjudication, and the matter was remitted for fresh supply of the show cause notice, relied-upon documents and list of non-relied-upon documents, consideration of any further document request, and continuation only after due opportunity.
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Zero-rated export refund rights survive missing procedure for IGST claims through Foreign Post Office mechanism
Case-Laws
GST
Zero-rated IGST refund claims routed through a Foreign Post Office were treated as enforceable statutory entitlements. Reading the IGST Act with the CGST Rules, the Court stated that taxpayers had a right to seek refund and that the respondents were responsible for processing the claim. The absence of an available upload mechanism for the relevant period, and shifting responsibility between customs, the Foreign Post Office and the Board, was treated as an administrative failure that could not defeat a statutory refund claim. The matter was left pending on an assurance of further action.
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