Author: admin_gst

Gross and Net GST revenue collections for the month of Jan, 2026
GST
Dated:- 2-2-2026

The gross and net GST revenue collections for the month of Jan, 2026.
News – Press release – PIB

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Condonation of delay in CGST appeals: HC grants Article 226 relief where counsel negligence prevented timely statutory appeal, restoring remedy
Case-Laws
GST
High Court exercised extraordinary constitutional jurisdiction under Article 226 to condone delay in filing a statutory CGST appeal where the delay resulted from counsel/consultant accountant negligence, holding that a litigant should not be penalised for counsel's mistake; relief was granted and the writ petition allowed. The court emphasised that denial of opportunity to restore GST registration or pursue statutory remedies when the taxpayer proposes to comply (filing returns, paying taxes, interest and penalties) would frustrate the facilitative objective of the GST regime and impose disproportionate hardship, infringing Articles 14 and 21; therefore the appellate remedy was not rendered illusory.
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Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is available
Case-Laws
GST
Service of notices uploaded solely on the statutory GST electronic portal and denial of personal hearing were challenged as breaches of the principles of natural justice; the court noted personal hearing obligations and adequacy of electronic service are central. The court emphasised that writ jurisdiction under Article 226 is discretionary and ordinarily inappropriate where an effective statutory appellate remedy exists; because the appellate remedy under the GST framework was available and adequate, the petition was dismissed as not maintainable, with liberty to pursue the prescribed statutory appeal.
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Violation of natural justice in GST adjudication: personal hearing details and reasoned orders required, petition allowed
Case-Laws
GST
Violation of natural justice arises where the notice for adjudication does not specify date, time and venue for personal hearing; administrative practice must therefore provide such intimation before a final order is passed, although a fresh show cause notice is not required. Administrative orders must be reasoned; absence of the taxpayer from proceedings does not relieve the tax officer of the duty to furnish a reasoned order after considering available materials. On these grounds the High Court quashed the impugned adjudication and allowed the writ petition.
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GST neutralisation claim by contractor upheld; reimbursement ordered despite final bill and no-claim certificate, payment verified
Case-Laws
GST
Petitioner proved payment of GST by documentary verification from the tax authority and submitted a supplementary agreement; respondents' refusal to reimburse on account of a final bill and a no-claim certificate was found legally unsustainable. The supplementary agreement, though not executed by the respondent, was presented with due signature and cannot be imputed as petitioner's fault, and parallel administrative acceptances of similar claims were noted. Operatively, the petitioner is entitled to GST neutralisation and the department is directed to accept the claim and reimburse the GST amount as due.
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GST rate reduction on cinema tickets: failure to pass benefit by raising base prices found; profiteering upheld.
Case-Laws
GST
Respondent failed to pass on the benefit of reduced GST rates for cinema admission tickets by raising base prices and keeping the same cum-tax ticket prices; consequence: DGAP found profiteering of Rs. 2,50,148.39. DGAP investigation, supported by documents submitted by the respondent and a written confirmation admitting non-reduction of specific ticket slabs, formed the factual basis; consequence: those admissions were treated as establishing liability. The statutory rate reductions applicable to tickets of Rs.100 or less (18% to 12%) and above Rs.100 (28% to 18%) created an obligation to reduce prices or otherwise pass the benefit; consequence: DGAP report was accepted and respondent held to have profiteered.
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Determination of tax liability and input tax credit recovery where agent filed returns; writ dismissed, appeal available to taxpayer.
Case-Laws
GST
Petitioner's liability for unpaid tax and wrongly availed input tax credit was upheld because notices and hearings were served through its chartered accountant who acted as its agent; acts of the agent bound the principal, and petitioner's failure to respond justified demand orders. The availability of statutory appeal remedies was emphasised and the Court held rectification cannot be claimed as an error apparent on the face of the record; the remedy for the agent's alleged misappropriation is a separate civil/criminal recourse. Writ petition dismissed for lack of merit.
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Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.
Case-Laws
GST
Failure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appellate authority did not address figures available in GSTR-1, GSTR-9 and GSTR-3B, its omission constituted an abdication of duty and that appellate order was set aside. The adjudicating authority likewise failed to consider the same return records; that adjudication order was set aside and the matter remanded for fresh merits adjudication, with an express right to hearing. Consequentially, no recovery may proceed on the vacated orders and time exclusion for limitation was recorded.
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Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissed
Case-Laws
GST
Summons issued during a GST inquiry constitute an evidence-gathering measure and do not themselves initiate prosecutorial proceedings; therefore the summonses challenged were held valid and within statutory power. The court treated arrest safeguards under the relevant arrest provision as distinct and emphasised procedural protections for arrest, while noting anticipatory bail is not appropriate merely to avoid appearance during an inquiry stage – anticipatory relief was premature and the writ dismissed for lack of readiness. The court also recorded non-cooperation by petitioners and noted one petitioner had already been released on bail, leaving liberty to seek appropriate relief at a later stage.
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Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.
Case-Laws
GST
Section 107(4) CGST permits the appellate authority a discretionary additional one-month extension where an appellant is prevented by “sufficient cause” from filing within 90 days; that discretion ends with that 30-day window and cannot be expanded under Article 226. The court emphasises taxpayers' duty to monitor the GSTIN portal and rejects explanations of misunderstanding or lack of knowledge as insufficient to excuse delay. The court refused to entertain a belated challenge to a show-cause notice after an appeal was dismissed for delay and dismissed the writ petition.
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Andhra Pradesh posts highest-ever January GST collections, outpaces national growth
GST
Dated:- 1-2-2026
PTI
Vijayawada, Feb 1 (PTI) Andhra Pradesh recorded its highest-ever January GST collections since the rollout of the tax in 2017, with net GST revenue rising 6.72 per cent year-on-year to Rs 3,073 crore in January 2026, even as tax rates were cut on several key goods and services.
The growth comes despite GST rate reductions on consumer essentials, durables, pharmaceuticals, automobiles and cement, withdrawal of GST on life and medical insurance, and the removal of compensation cess on most products from September 2025.
The state's GST growth outpaced the national average of 5.8 per cent (excluding imports) and ranked se

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Budget 2026-27: CCUS outlay of Rs 20K cr, duty exemption for nuclear power, battery storage
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) The government on Sunday announced Rs 20,000 crore outlay for Carbon Capture Utilisation and Storage technologies, and proposed customs duty exemptions to encourage investment in nuclear power and battery energy storage to boost non-fossil fuel-based energy generation.
Carbon Capture Utilization and Storage (CCUS) technologies aim to reduce carbon emission by either storing or reusing it so that captured carbon dioxide does not enter the atmosphere.
Finance Minister Nirmala Sitharaman, in her budget speech in the Lok Sabha, said, “Aligning with the roadmap launched in December 2025, CCUS

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rgy Storage System.
She also proposed to exempt basic customs duty on the import of sodium antimonate for use in the manufacture of solar glass.
Presently, 7.5 per cent basic customs duty is levied on sodium antimonate.
Boosting nuclear power is also needed in the country to replace coal-based electricity generation, which serves as a base load.
Sitharaman proposed to extend the existing basic customs duty exemption on imports of goods required for Nuclear Power Projects till 2035 and expand it for all nuclear plants irrespective of their capacity.
About the biogas blended CNG (compressed natural gas), she said, “I propose to exclude the entire value of biogas while calculating the Central Excise duty payable on biogas blended CNG.

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ng demand and improving project viability, he stated.
Varchasvi Gagal, MD and CEO of Datta Power Infra, said India's energy transition has moved from aspiration to infrastructure.
This Budget doesn't just fund renewables – it engineers the foundation of a resilient green superpower, Gagal added.
On CCUS outlay, Rajeev Juneja, President, PHDCCI, said these are incentives aimed at scaling deployment in heavy-emitting sectors like power, steel, cement, refineries, and chemicals.
The funds are intended to incentivise CCUS technology adoption and commercial readiness across multiple industrial sectors, he added.
This allocation is part of India's broader climate strategy aligned with its net-zero by 2070, he opined.
Investments in ca

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Duty exemption on atomic energy, BESS, sodium antimonate to boost energy transition
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) The government on Sunday proposed customs duty exemptions to encourage investments in nuclear power, battery energy storage and sodium antimonate to boost non-fossil fuel-based energy generation.
This assumes significance in view of India's ambitious target of having 500 GW of renewable energy.
India is required to add at least 50 GW of renewable energy per annum capacity by 2030 to achieve this target.
Finance Minister Nirmala Sitharaman, in her budget speech in the Lok Sabha, said, “I propose to extend the basic customs duty exemption given to capital goods used for manufacturing Lithium-Ion

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uclear Power Projects till the year 2035 and expand it for all nuclear plants irrespective of their capacity.
About the biogas blended CNG (compressed natural gas), she said, “I propose to exclude the entire value of biogas while calculating the Central Excise duty payable on biogas blended CNG.” There has been an industry for this exemption to boost the bio-energy sector in the country.
Indian Biogas Association (IBA) Chairman Gaurav Kedia said this progressive measure shall open a wider market for bio-CNG/CBG, thus bolstering efforts towards reduced trade deficit.
It is a strong signal of the government's commitment to clean energy, circular economy principles, and the promotion of domestically produced renewable fuels, he said.

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Direct, indirect taxes to yield 64 paise of every rupee in govt coffers: Budget documents
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) For every rupee in the government's coffers, the largest slice of 64 paise will come from direct and indirect taxes, according to the Union Budget 2026-27 documents.
Around 24 paise will come from borrowings and other liabilities, 10 paise from non-tax revenue like disinvestment, and 2 paise from non-debt capital receipts, the Budget documents showed.
Income tax will yield 21 paise, corporation tax 18 paise, and Goods and Services Tax (GST) 15 paise per rupee of revenue.
Besides, the government looks to earn 6 paise from excise duty and 4 paise from customs levy in every rupee of revenue

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FM extends tax exemption on capital goods used to make lithium-ion cells for battery storage
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) Finance Minister Nirmala Sitharaman on Sunday announced an extension of basic customs duty exemption on capital goods used for manufacturing lithium-ion cells for battery storage in the annual budget for the next financial year.
In her budget speech, she also proposed to exclude the entire value of biogas while calculating excise duty levy on (biogas) blended CNG (compressed natural gas).
“I propose to extend the basic customs duty exemption given to capital goods used for manufacturing lithium-ion cells for batteries. Also, I propose to exempt basic customs duty on import of sodium ant

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Gross GST collections rise 6.2 pc to 3-month high of Rs 1.93 lakh cr in January
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) Gross GST collections rose 6.2 per cent to a three-month high of over Rs 1.93 lakh crore in January, indicating increased consumption is making up for rate cuts late last year, sources said on Sunday.
However, refunds dipped 3.1 per cent to Rs 22,665 crore, leading to net Goods and Services Tax (GST) revenues growing 7.6 per cent to about Rs 1.71 lakh crore in January.
Gross tax collections from domestic transactions grew 4.8 per cent to Rs 1.41 lakh crore, while import revenues were up 10.1 per cent to Rs 52,253 crore in January.
GST rates on about 375 items were slashed, making goods cheaper, eff

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anticipated by the policy makers”.
While many large states continue to show only single-digit growth in GST collections, there appears to be an improvement from the past three months, where some large states depicted below 5 per cent increases, Mani added.
Cess collection (from tobacco products) in January stood at Rs 5,768 crore. This compares to Rs 13,009 crore in collections in January last year, when a cess was levied on luxury, sin and demerit goods such as cars, and tobacco products.
Gross GST collections during April 2025 –January 2026 amounted to Rs 18.43 lakh crore, reflecting year-on-year growth of 8.3 per cent and broadly tracking nominal GDP growth.
EY India, Tax Partner, Saurabh Agarwal, said the consistent revenue tra

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Gross GST collections rise 6.2 pc to over Rs 1.93 lakh cr in January
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) Gross GST collections rose 6.2 per cent to over Rs 1.93 lakh crore in January, mainly on higher revenues from imports, sources said on Sunday.
Total refunds declined 3.1 per cent to Rs 22,665 crore.
Net Goods and Services Tax (GST) revenues, however, grew 7.6 per cent to about Rs 1.71 lakh crore in January.
Cess collection (from tobacco products) in January stood

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Health Security se National Security Cess amendments clarify machine speed formula, abatement computation, fund utilisation and form changes.
Notifications
GST
Amendments define maximum rated speed for packing machines by a formula linking motor RPM, gear ratio and number of cups/funnels, and substitute illustrative abatement computation showing prorated cess relief for continuous non-operation with specified filing/adjustment dates. Rules create a designated Health Security se National Security Cess Fund: cess proceeds are first credited to the Consolidated Fund, transferred quarterly to the Fund after parliamentary appropriation, allocated by Budget Division in consultation with Department of Expenditure, with accounting procedures approved by PCAO and subject to CAG audit. Multiple HSNS forms and column headings are amended to reflect cups/funnels and capacity calculations.
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Advisory on Interest Collection and Related Enhancements in GSTR-3B
GST
Dated:- 31-1-2026

It is hereby informed that from January-2026 period onwards, few enhancements have been made in filing of GSTR-3B. For detailed advisory: 
Advisory on Interest Collection and Related Enhancements in GSTR-3B
It is hereby informed that from January-2026 period onwards, the following enhancement have been made in filing of GSTR-3B:
Update in Interest Computation for GSTR-3B
From January-2026 tax period onwards, the interest calculation in table 5.1 of GSTR-3B on portal has been enhanced, providing the benefit of the minimum cash balance available in the Electronic Cash Ledger of the taxpayer from the due date of return filing until t

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taxpayers would not be allowed to amend the auto-populated values downward. It may be noted that the interest auto-populated in GSTR-3B is only the minimum interest that is required to be paid by the taxpayer. However, the taxpayers needed to self-assess their correct interest liability, and amend the auto populated values upward, if required.
2. Auto-Population of Tax Liability Breakup Table in GSTR-3B
The 'tax liability breakup table' in GSTR-3B capture the supplies of previous tax periods, reported in current period. The tax is being paid for such supplies in current tax period. Hence, for the filing of GSTR-3B from January-2026 tax period onwards, the GST Portal shall auto-populate the “Tax Liability Breakup Table” in GSTR-3B on the b

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of ITC
From January-2026 period onwards, once the available IGST ITC has been fully exhausted, the GST Portal will allow to pay IGST liability in Table 6.1 of GSTR-3B using available CGST and SGST ITC in any sequence,
4. Collection of Interest in GSTR-10 for Delayed Filing of Last Applicable GSTR-3B
In case of cancelled taxpayers, if the last applicable GSTR-3B return has been filed after the due date, then the interest applicable on such delayed filing shall be levied and collected through the Final Return i.e., GSTR-10.
Disclaimer – This advisory has been prepared solely for educational purposes. It is not a legal advice hence, taxpayer must rely on statutory provisions for compliance requirements. For any official or legal purpose, p

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Withholding of electronic credit ledger and use of input tax credit: order to initiate adjudication or unblock ledger.
Case-Laws
GST
Rule 86A permits revenue authorities to withhold use of amounts in an electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible; the withholding is an interim protective measure pending adjudication. The Proper Officer cannot refuse to adjudicate the alleged ineligibility or fraud; failure to initiate adjudication while maintaining a ledger block is impermissible. The court directed the Proper Officer to issue show cause notices and commence adjudication within one week, and ordered that the ledger must be unblocked if adjudication is not concluded within the period fixed by the court.
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GST on pre-packaged and labelled seafood exports: pre-packed shrimps up to 25kg treated as taxable at 5% despite export options
Case-Laws
GST
GST applicability on export of pre-packaged and labelled commodities is addressed by reference to the Legal Metrology Act and recent notifications: exports remain treated as inter-state and zero-rated under IGST, with exporters able to export under bond/LUT or pay IGST and seek refund. Separately, pre-packaged and labelled shrimps packed in pouches/boxes up to 25 kg fall within the Legal Metrology regime and, per the cited notification, attract GST treatment as taxable supplies. The operative effect is that such pre-packaged shrimps are taxable at 5% even when exported, subject to the exporters option under IGST rules.
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Consolidation of tax periods and validity of show cause notice under Section 74 CGST notice quashed but reissue permitted if strictly compliant
Case-Laws
GST
The validity of a show cause notice issued under Section 74 CGST was considered alongside whether prior inter-court judgments merge or bind lower authorities. The court held that a Supreme Court dismissal in limine does not effect a merger of a prior judgment, so the merger concept did not apply; consequence: earlier Delhi High Court reasoning could not be treated as merged. The court also held that subsequent High Court decisions taking a different view bind authorities in that jurisdiction; consequence: the impugned show cause notice dated 30/5/2025 was quashed, but authorities retain liberty to reissue a notice strictly complying with Section 74 CGST if legally permissible.
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GST registration cancellation and revocation: procedural fairness required; registration restored where no outstanding tax liability.
Case-Laws
GST
Cancellation of GST registration carries civil consequences and cannot be validly ordered without affording the registrant an opportunity of being heard; failure to comply with the proviso to the cancellation provision renders the cancellation void ab initio, and the authority must follow prescribed procedure. Revocation powers under the law exist and must be exercised in accordance with Section 30 and Rule 23; where there are no outstanding tax liabilities and the authority declined revocation contrary to those provisions, the registrant is entitled to restoration of GST registration. The writ petition was allowed and registration was ordered restored.
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Liability to pay GST by supplier confirmed; refund of wrongly recovered interest ordered to petitioners.
Case-Laws
GST
Liability to pay GST rests on the supplier under the Act of 2017 and Rules of 2017, and the supplier must issue a tax invoice within thirty days, failure of which attracts penalty and does not shift payment obligation to the recipient; consequence: supplier liable for penalty for non-issuance. Interest on unpaid tax accrues against the person liable to pay and cannot be validly transferred to the recipient; consequence: interest liability remains with the supplier and amounts wrongly recovered from recipients must be refunded, leading to directed refund of the recovered interest.
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Deposit requirement for release of confiscated vehicle modified to require Rs.2,00,000 deposit and release within one week; contempt dismissed
Case-Laws
GST
Sub-section (8) of Section 112 requires payment of an additional 20% of the disputed tax alongside the deposit required under sub-section (6) of Section 107, and no such appellate deposit was made in the matter arising from the confiscation order. The interim direction was modified to require deposit of Rs.2,00,000 before the Adjudicating Authority, upon which the vehicle must be released within one week; other conditions of the Single Judge shall remain operative until disposal of the writ petition. The contempt petition alleging disobedience was held misconceived due to non-execution of the indemnity bond and is disposed.
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