Goods and Services Tax

No shortage of energy in country, LPG, oil supply situation comfortable: Hardeep Singh Puri
GST
Dated:- 13-6-2026
PTI
Chandigarh/Ludhiana, Jun 13 (PTI) Union Minister Hardeep Singh Puri on Saturday said there is no shortage of energy in the country and the supply situation of crude oil, LPG and natural gas is quite comfortable.

Speaking with reporters in Ludhiana, Puri further asserted that, while fuel prices rose considerably in many countries, rates in India dropped by 3.1 per cent from May 2022 to May 2026.

The petroleum and natural gas minister said oil prices rose across the world in the wake of the Iran conflict.

Sharing data of fuel prices during May 2022 to May 2026, Puri said petrol prices in Pakistan rose by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

at it put an additional burden of Rs 1 lakh crore on the budget.

But the PM did not want people to face any financial burden, he said.

“When we raised petrol and diesel prices, how much did it increase? Fuel prices rose by Rs 7.60 a litre,” he said. In addition to Japan, there was the lowest increase in fuel prices in India, he said.

Replying to a question on capping sale of diesel at 200 litres a day, he said it was done to curb black marketing.

To another question, Puri said the supply situation is quite comfortable. “We have a stock of crude oil for over 60 days, we have natural gas stock for over 60 days,” he said.

On the LPG situation, he said it is also quite comfortable.

For example, if 80,000 metric tonne of LPG p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST registration restoration for non-filing defaults depends on compliance with pending returns and dues before the authority.
Case-Laws
GST
GST registration cancelled for continuous non-filing of returns may be restored where the registered person approaches the proper authority and complies with the proviso to Rule 22(4) by furnishing pending returns and paying tax dues, interest, penalty and late fee. The text states that restoration can be considered in accordance with law, with an application made within the stipulated time. It also notes that the limitation period under Section 73(10) is to run from the date of the order, except for financial year 2024-25, which is to be governed separately under the return-related provisions.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

System-generated GST notices must identify the competent issuing authority; otherwise, cancellation of registration cannot stand.
Case-Laws
GST
A GST show cause notice described only as system generated, without naming or identifying the office of the issuing authority, was held invalid because statutory power to issue notice vests in the competent officer, not in the system. An advisory on notices or orders without digital signatures could not cure that defect. Since the notice was dehors the Act and Rules, the consequential order cancelling GST registration could not survive, and the cancellation order was quashed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST limitation and suppression on ITC mismatch upheld after Covid-19 exclusion and extended-period notice challenge
Case-Laws
GST
For GST demand proceedings on input tax credit mismatch, limitation for the 2017-2018 period was treated as not expired because the Covid-19 interval was excluded under the limitation extension orders and Section 168A; scrutiny of returns under Section 61 and issue of Form ASMT-10 were also relied on to find suppression, supporting invocation of the extended period under Section 74. The challenge to the shift from intimation to notice was rejected, and the writ petition was dismissed with liberty to pursue the statutory remedy on merits.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST job-work records and revenue neutrality: Section 74 invocation upheld, while factual verification of neutrality was remitted.
Case-Laws
GST
Under the GST job-work scheme, the principal must maintain the accounts and records required by Section 143 and Rule 45, and failure to show return of goods within the prescribed period attracts the statutory deeming consequence. On that basis, invocation of Section 74 and the extended limitation was upheld, and the technical challenge to the notices and orders for want of separate recitals of every ingredient was rejected. The assessee's plea of revenue neutrality was not decided in writ proceedings because it depended on disputed facts about tax already suffered on the inputs; that issue was remitted for fresh reply and merits-based reconsideration.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Restoration of cancelled GST registration may follow payment of dues where default stems from hardship and Covid disruption.
Case-Laws
GST
Cancelled GST registration for non-filing of returns over six months was considered fit for restoration where no allegation of fraud or unlawful activity was shown, the default was linked to financial hardship and Covid-19 disruption, and the taxpayer expressed readiness to clear statutory dues. Restoration was made conditional on the authorities first ascertaining and intimating the outstanding tax, interest and late fee or penalty, and on payment within the stipulated time; failing payment, the petition would stand dismissed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
Case-Laws
GST
In GST-related forgery and cheating allegations, the Court treated confessional statements and statements of co-accused as weaker material at the bail stage than witness statements. Because the applicants were implicated only on their alleged confessional statement and co-accused statements, and the charge-sheet had already been filed in offences triable by a Magistrate, the Court found the material insufficient to deny bail. It considered the nature of the accusation, the record, the severity of punishment, and the filed material, and granted bail to both applicants subject to conditions.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
Case-Laws
GST
Demand and penalty for alleged receipt of invoices without actual movement of goods required proof of genuine physical supply, not mere assumptions. Where the taxpayer produced tax invoices along with e-way bills and lorry receipts, the text states that this created a prima facie case and that the authority should have verified the transport records before confirming liability. The demand could not rest on presumptions, conjecture, or ipse dixit; fresh verification of lorry numbers, e-way bills, invoices, and toll passage was required. The impugned order was set aside and the matter remitted for a fresh decision on merits after such verification.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
Case-Laws
GST
GST on sub-contracted works contracts was treated as chargeable at 18%, and that rate was not reopened in the present writ petitions. The sub-contractor was held entitled to reimbursement of the differential tax from the main contractor on the same basis as the earlier order, and was allowed to issue post-supply debit notes; debit notes issued after 01.01.2021 were to be recognised in the year of issue under Circular No.160/16/2021-GST. The main contractor was directed to pay the differential amount within six weeks, while the sub-contractor's statutory liability to pay tax to the department remained unaffected. The refund claim based on alleged double payment was left to departmental reconciliation.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
Case-Laws
GST
Anti-profiteering on cinema tickets required the supplier to pass on GST rate reduction through a commensurate reduction in ticket prices, and the burden to justify any higher pricing lay on the supplier. The Tribunal rejected the defence based on licensing control because no contemporaneous material showed any request, permission, or order for the relevant period, and the respondent's explanations were contradictory. As the DGAP methodology and calculations were not disputed, the profiteering computation was accepted and the amount for 01.01.2019 to 30.06.2019 was held recoverable with interest. Because the recipients were not identifiable, the amount had to be deposited in the Consumer Welfare Funds, and penalty was declined since the penal provision applied only prospectively from 01.01.2020.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Unsigned GST assessment orders are invalid and cannot be treated as served, affecting limitation and delay.
Case-Laws
GST
In GST assessment proceedings, an order in Form DRC-07 issued without the assessing officer's signature is invalid; the signature is indispensable, and the defect is not cured by the provisions considered in earlier decisions. An unsigned order is also not validly served, so delay in approaching the Court cannot be used against the taxpayer where no lawful service occurred. The unsigned assessment order was set aside, but the authority was given liberty to make a fresh assessment after notice and issue a signed order, with the intervening period excluded for limitation purposes.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Jurisdictional defect in composite GST notices: consolidation of multiple tax periods was quashed as void
Case-Laws
GST
Composite GST proceedings covering multiple tax periods were treated as without jurisdiction because the statutory scheme contemplates assessment with reference to a definite tax period, not consolidation of several financial years in one show cause notice. The composite notice, adjudication order and consequential recovery action were therefore void, and fresh notices may be issued separately for the relevant financial years if otherwise permissible in law. A void proceeding could not be validated by admission of liability, a request for instalments, estoppel, waiver or acquiescence, and the existence of an alternate statutory remedy did not bar writ interference where inherent jurisdiction was lacking.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST assessment orders without DIN treated as patently defective; delayed writs entertained on conditional deposit
Case-Laws
GST
Absence of a DIN in a GST assessment order was treated as a patent defect sufficient to invalidate the order. Although the writ petitions were delayed, the court noted practical difficulties with electronic portal service under the GST regime and held that such delayed challenges to patently irregular orders could still be entertained subject to deposit of 20% of the disputed tax. The impugned assessment was set aside and the matter remanded for fresh assessment after due hearing, with any amount already paid or recovered adjusted against the required deposit and the pendency period excluded for limitation purposes.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Ineligible input tax credit refunds may face recovery proceedings; demand stayed pending second appeal after portal glitch.
Case-Laws
GST
Where refund of unutilised input tax credit is rejected because the credit is alleged to be ineligible, the circular permits notice and recovery proceedings under the GST recovery provisions; clause 22 applies only when refund is refused for reasons other than ineligibility, so the objection based on that clause failed. The challenge to the circular was therefore rejected, while the question whether the correct recovery route was one provision or another was left open. Because the statutory second appeal had not been taken on file due to a portal glitch and the required amount had been deposited, the impugned order was kept in abeyance until disposal of the appeal, with liberty to raise all available grounds if the appeal failed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

DIN compliance invalidates GST assessment summary uploaded without a DIN, but fresh proceedings may be initiated after notice.
Case-Laws
GST
DIN compliance was treated as mandatory for a GST assessment summary in FORM GST DRC-07; the HC noted that the impugned order carried no DIN and, applying settled law and the CBIC circular, held that the omission affected the validity of the proceeding. On that procedural defect alone, the uploaded assessment summary could not be sustained and was set aside. Liberty was reserved to the authority to undertake fresh assessment after notice and issuance of a DIN-compliant order, with the intervening period excluded for limitation.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Personal hearing in GST assessment cannot be denied when an adverse order is proposed; assessments were set aside and remanded.
Case-Laws
GST
Denial of a personal hearing before adverse GST assessment was held to violate principles of natural justice and the hearing requirement under Section 75(4). Although there was a dispute about the assessing officer's physical availability, the attendance register showed that the authorised representative attended, reiterated the reply, and expressly sought another hearing before any negative order. The Court treated the unanswered request for personal hearing as determinative, set aside the assessment orders, and remanded the matters for fresh decision after granting an opportunity of personal hearing.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Govt extends excise duty exemption to higher ethanol-petrol blends
GST
Dated:- 11-6-2026
PTI
New Delhi, Jun 11 (PTI) The government has extended excise duty exemption to petrol blended with higher levels of ethanol, according to a government notification.

Under the notification, excise duty has been reduced to nil on petrol containing 22 per cent, 25 per cent, 27 per cent and 30 per cent ethanol blends, expanding the existing exemption that was available for blends of up to 20 per cent ethanol.

Officials said the move should not be interpreted as an immediate rollout of higher ethanol blends in the retail market. The exemption is a regulatory requirement because blending ethanol with petrol at fuel depots is considered a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Limitation bars GST tax determination when the order is passed after the statutory cut-off, making it without jurisdiction
Case-Laws
GST
GST tax determination for April 2019 to March 2020 was held time-barred because the order-in-original was passed and uploaded after the statutory cut-off of 31.08.2024. The Department's explanation that the officer was handling a heavy workload did not cure the defect, since limitation went to the root of jurisdiction to impose tax liability. The appellate authority also erred in overlooking this jurisdictional infirmity and dismissing the appeal on delay. The original adjudication and appellate orders were set aside as unsustainable in law.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Bona fide input tax credit cannot be denied for supplier default; collusive transactions may still be challenged.
Case-Laws
GST
Input tax credit cannot be denied to a bona fide purchasing dealer merely because the supplier failed to deposit the tax collected, where the purchaser dealt with a registered supplier and complied with statutory requirements. The Department's remedy lies against the defaulting supplier, not by imposing vicarious liability on the purchaser or raising a consequential demand against a genuine transaction. The denial may still be revisited if material shows the purchases were not bona fide or were entered into in collusion with the supplier; on that footing, the impugned demand order was set aside with liberty to proceed afresh in accordance with law.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance
Case-Laws
GST
GST registration cancelled for continuous non-filing of returns may be restored where the taxpayer files the pending returns and complies with the proviso to Rule 22(4) of the CGST Rules. The text notes that, on facts similar to an earlier Gauhati HC decision, the petitioner was allowed to apply within sixty days for restoration, and the competent authority was directed to consider the request in accordance with law after statutory compliance. It also records that the period under Section 73(10) was to run from the date of the order, except for FY 2024-25, which was to be governed by Section 44, with arrears of tax, penalty, interest and late fee to be paid.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
Case-Laws
GST
Section 122(1A) is construed to cover “any person” other than the taxable person where that person retained the benefit of the contravening transactions and acted at whose instance they were done; on that basis, partners of a firm can be proceeded against if those factual conditions are recorded. The provision is treated as complementary to Section 122(1), not as creating a new independent offence, so it may apply to transactions predating 1 January 2021 if the show-cause notice was issued after the provision came into force. The writ challenge was rejected, while the petitioners were left free to contest the factual findings before the Appellate Tribunal.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
Case-Laws
GST
Late fee is leviable for failure to furnish the annual return by the due date, not only for belated filing after eventual submission; on that construction, non-filing of Form GSTR-9 attracts liability under the late-fee provision up to the prescribed cap. Where no separate penalty is prescribed for failure to file the annual return, the general penalty provision may still be invoked, and the existence of late-fee liability does not bar that recourse. The High Court upheld both the late fee and the penalty and dismissed the writ petition.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.
Case-Laws
GST
A personal hearing is a mandatory procedural safeguard before an adverse adjudication order under Section 73; where the date for hearing and reply filing are the same, the opportunity is not effective and violates audi alteram partem. Applying Mahaveer Trading Company, the High Court treated this defect as going to the root of the adjudication and held that the order could not stand. The impugned order was quashed and the matter remanded for fresh adjudication after granting a proper hearing.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
Case-Laws
GST
Where the GST enactments prescribe a specific late fee for delayed filing of annual returns, recourse to the general penalty provision is impermissible. The general penalty imposed for the relevant period was therefore set aside, while the liability to pay late fee under the GST enactments was preserved. The writ petition was partly allowed, and the bank attachment was to be lifted subject to payment of the late fee demanded.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
Case-Laws
GST
A show cause notice seeking cancellation of GST registration must disclose the alleged contraventions and follow the procedure prescribed in Rules 21 and 22. In the absence of a detailed notice setting out the shortcomings, the cancellation order and the appellate order were treated as unsustainable and were set aside. The authority was permitted to issue a fresh notice and proceed afresh in accordance with law, while the taxpayer was directed not to avail input tax credit until the proceedings are finalised.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =