Author: admin_gst

Goa govt tables VAT amendment bill to ease compliance for small dealers
GST
Dated:- 14-1-2026
PTI
Panaji, Jan 14 (PTI) The Goa government has introduced a bill in the assembly to make tax rules easier for small dealers, cut down on repeated paperwork, and set clear deadlines for settlement applications.
The Goa Value Added Tax (Amendment) Bill, 2026, tabled by Chief Minister Pramod Sawant on Tuesday during the ongoing winter session of the assembly, proposes sweeping changes to Section 7 of the Goa VAT Act, 2005, governing the composition of tax for dealers.
The amendment aims to reduce the compliance burden on small traders and promote ease of doing business.
The bill seeks to allow small dealers to opt for the composition

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on that their turnover will not exceed the prescribed threshold.
To prevent misuse, it bars composition dealers from claiming input tax credit, charging VAT on invoices, or issuing tax invoices to other dealers. Dealers opting for composition for multiple classes of business will be required to maintain separate accounts for each category.
The bill also proposes to close the window for filing fresh applications under Section 31B, which deals with certain settlement-related provisions. It sets June 30, 2026, as the last date for filing such applications.
Further, the amendment introduces a right of appeal before the VAT Tribunal against any order passed under Section 31B, strengthening procedural safeguards for affected dealers.
Anot

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Clandestine manufacturing and sale of banned gutka with alleged GST evasion; bail cancellation refused as unjustified
Case-Laws
GST
Whether bail should be cancelled for alleged clandestine manufacture/sale of banned gutka and GST evasion: court examined gravity, accused's role and risk factors; though offence serious, evidence is primarily documentary/electronic and there is no material showing risk of flight, tampering, witness intimidation or obstruction-bail therefore not shown to be prejudicial to administration of justice, and CMM's discretion was exercised judiciously. Consequence: petition to set aside bail dismissed. – HC
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Transfer of leasehold rights as assignment of immovable property benefits not liable to GST; SCN u/s74(1) quashed
Case-Laws
GST
Whether transfer of leasehold rights attracts GST: the court held that assignment/sale/transfer of leasehold rights by an allottee to a third-party transferee constitutes transfer of benefits arising out of immovable property and therefore falls outside the taxable supply of services under the GST statute; Gujarat High Court precedent to that effect is treated as binding on the authorities below. Consequence: the show-cause notice issued under Section 74(1) challenging non-payment of GST on such transfers was invalidated and quashed; the writ petition was allowed. – HC
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Service of Section 73 notice by portal without personal hearing held deficient; assessment set aside, treated as Section 74A
Case-Laws
GST
The core issue is validity of service and jurisdiction in issuance of a Section 73 notice where no personal hearing occurred and the taxpayer failed to reply; the court held that portal upload alone, without considered attempts under Section 169(1) (eg. RPAD), may be ineffective and amounts to mere formality, so service was deficient – consequence: the impugned assessment order was without jurisdiction and set aside. The court directed that the assessment order be treated as a notice under Section 74A and the taxpayer afforded an opportunity to file a reply, thereby restoring procedural fairness. – HC
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Improper service of show-cause and lack of personal-hearing notice violated natural justice, affected orders set aside
Case-Laws
GST
The primary issue was whether principles of natural justice were violated by improper service of the show-cause notice and failure to physically serve notice of personal hearing. The court found the record establishes no physical service of the SCN or effective personal-hearing notice, meaning the petitioner was deprived of an opportunity to respond; the court relied on relevant precedents holding similar non-service vitiates proceedings. Consequence: the impugned orders were held to be in violation of natural justice and the petition was partly allowed, setting aside the affected orders. – HC
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Validity of government notifications and Section 73 CGST order – petition dismissed; parties directed to pursue statutory appeal
Case-Laws
GST
Petition challenged the validity of government notifications and an order under section 73 of the CGST Act; Court held the principal issue was availability of an alternate remedy and directed relegation to statutory appeal against the order dated 26 June 2024, permitting all substantive grounds to be raised on merits – outcome: petition dismissed and appellants relegated to appeal. The Court further held that if the appeal succeeds, challenge to the notifications will be unnecessary, but if the appeal fails, liberty to challenge the notifications is preserved. – HC
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Parallel GST proceedings u/ss 73/74 and 122: state appeal to be decided within three weeks before show-cause proceeds
Case-Laws
GST
The court addressed whether parallel proceedings under Sections 73/74 and Section 122 (penalty) create impermissible overlap and whether the show-cause notice could proceed pending resolution of a state appeal; it declined to decide the overlap on merits but ordered the state Appellate Authority to conclude the pending appeal within a limited period – outcome: appeal to be disposed within three weeks and the Central Authorities may proceed with the show-cause notice only after that conclusion. The petitioner may thereafter file a reply raising the overlap and reliance on the CBIC circular; remedies preserved. – HC
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Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded
Case-Laws
GST
Whether the impugned supplies qualified as export of services under Section 2(6) IGST and whether the petitioner was an “intermediary” under Section 13(2)/place of supply under Section 13(8)(b) was the dominant issue. The court held the authorities failed to make requisite findings on (a) existence of a third party intermeddling in transactions, (b) whether supplies were between two principals or by the petitioner on its own account, and (c) whether the petitioner merely arranged/facilitated supplies; their orders were cryptic and showed non-application of mind. Consequence: impugned orders set aside and matter remanded to appellate and refund sanctioning authorities for fresh decision. – HC
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Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST/CGST orders set aside remitted
Case-Laws
GST
Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner's bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner's failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. – HC
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Discrepant GSTR-1 entries left unrectified causing short CGST/SGST payment; demand u/s 73(9) upheld with penalty and recovery sustained
Case-Laws
GST
Petitioner's failure to rectify discrepant GSTR-1 entries within the prescribed rectification window (deadline 20.10.2020) meant the short payment of CGST and SGST was recoverable under Section 73(9); the Assessing Officer's tax demand of Rs. 4,38,566 with interest and penalty was upheld. Excess availment of Input Tax Credit beyond GSTR-2A (Rs. 11,374) constituted wrongful ITC, warranting penalty which was imposed after deposit. The writ was dismissed and the recovery proceedings sustained. – HC
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FACSI urges Centre to ease GST, credit norms for MSEs in 2026-27 Union Budget
GST
Dated:- 13-1-2026
PTI
Kolkata, Jan 13 (PTI) The Federation of Associations of Cottage and Small Industries (FACSI) has urged the Centre for tax, credit and regulatory relief measures for micro and small enterprises in the 2026-27 Union Budget, to sustain growth and strengthen their role in the industrial ecosystem.
In a recent pre-budget letter to Finance Minister Nirmala Sitharaman, FACSI president H K Guha said the recommendations were framed after consultations with various associations of entrepreneurs and MSE groups across the country.
Among the key demands, the industry body has sought the constitution of an exclusive council for small and

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ation Fund to compensate small exporters affected by sudden tariff hikes, besides enhancement of lending targets for MSEs by SIDBI and public sector banks.
The letter also sought reduction in fees for MSEs submitting tenders through the GeM portal, and stronger functioning of State Facilitation Councils to expedite cases of delayed payments, noting that certain issues would require amendments to the MSMED Act, 2006.
FACSI also emphasised the need for closer coordination with state governments to extend subsidies on renewable energy installations, electricity charges and local levies, and to provide special facilities for units located in industrial estates run by state development corporations.
“These measures will be a significant enabl

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Shri Surjit Bhujabal inaugurates ICEGATE–LPMS integration at ICP Agartala, advancing digital transformation in cross-border trade
GST
Dated:- 12-1-2026

Integration mirrors efficiencies already achieved at seaports, airports, and inland container depots, ensuring faster clearance of goods, automated workflows for import and export processes, secure and reliable data exchange, and robust reconciliation mechanisms to maintain data integrity
Shri Surjit Bhujabal, the Special Secretary & Member (Customs), Central Board of Indirect Taxes & Customs (CBIC), today inaugurated the integration of the Indian Customs Electronic Gateway-Land Port Management System (ICEGATE-LPMS) at the Integrated Check Post (ICP), at Agartala, Tripura. The

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C), and Let Export Order (LEO), along with event-based updates tracking cargo movement, from slot booking to gate-in and gate-out. These enhancements significantly reduce manual intervention and improve operational efficiency at Integrated Check Posts.
The initiative is a practical embodiment of Coordinated Border Management, promoting harmonised functioning among multiple border agencies through shared data, common risk assessment, and synchronized decision-making. Automated status updates and digital workflows lower transaction costs and enhance the ease of doing business, aligning India's border management practices with global benchmarks.
From an enforcement perspective, the integration strengthens risk-based targeting. Real-time logi

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Mining firm director arrested for GST fraud of Rs 53 cr in Nagaland
GST
Dated:- 12-1-2026
PTI
Dimapur, Jan 12 (PTI) The director of two mining firms was arrested in Nagaland for his alleged involvement in a GST fraud amounting to Rs 53.28 crore, officials said on Monday.
The arrest was made by the Anti-Evasion Unit of CGST Dimapur following an investigation into the fraudulent availment of input tax credit through the issuance and receipt of fake invoices without any actual supply of goods, they said.
The accused was identified as Atiqur Rahman Barbhuiya, director of Bendangtoshi Mining Pvt Ltd and Kevitho Mining Pvt Ltd, firms engaged in the supply of coal and coke, they added.
The scrutiny of GST returns revealed that the t

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Punjab, Telangana flag higher fiscal burden due to VB G RAM G; demand more funds in FY27 Budget
GST
Dated:- 10-1-2026
PTI
New Delhi, Jan 10 (PTI) Opposition-ruled states like Punjab and Telangana on Saturday demanded additional resources from the Centre in the 2026-27 Budget, and said that the 60:40 cost-sharing under the proposed VB-G RAM G scheme will impose further fiscal burden on already strained resources of the states.
Union Finance Minister Nirmala Sitharaman on Saturday chaired the pre-budget meeting with the finance ministers of all states and UTs. Along with Union Minister for State for Finance Pankaj Chaudhary, the meeting was attended by the Governor of Manipur; chief ministers of Delhi, Goa, Haryana, Jammu and Ka

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he proposed changes to the MGNREGA framework, arguing that the new model dilutes the employment guarantee and transfers a significant financial burden to states.
He called for the restoration of the original demand-driven structure and funding pattern of the scheme.
Proposed MGNREGA changes weaken employment guarantee, burden states, Cheema said at the pre-Budget meeting.
Telangana Finance Minister Mallu Bhatti Vikramarka said the Union government, without consulting states, has replaced the MGNREGA with the VB G RAM G scheme.
In the new Act, the scheme has been made from 90:10 to 60:40, thus imposing further burden on already strained resources of the states. Also, any additional man-days, which are above the normative allocation,

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Punjab finance minister seeks special economic package from Centre
GST
Dated:- 10-1-2026
PTI
New Delhi, Jan 10 (PTI) Punjab Finance Minister Harpal Singh Cheema on Saturday urged the Centre to extend immediate fiscal assistance and announce a special economic package for Punjab, pointing out that the state endured a difficult 2025 marked by border tensions and the worst floods in decades.
During a pre-Budget meeting with Union Finance Minister Nirmala Sitharaman here, Cheema submitted a detailed memorandum laying out Punjab's key financial requirements and policy demands for the 2026-27 Union Budget.
He said the state, being the country's first line of defence, suffered severe economic disruption due to prolonged security tens

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ment Act applicable during natural disasters and national security emergencies.
Raising concerns related to national security, the Punjab finance minister sought special central assistance of Rs 1,000 crore for the modernisation of the police force, strengthening emergency response systems, and deploying advanced anti-drone technology to effectively counter cross-border threats and narcotics trafficking.
“As a border state bearing a disproportionate security burden, this support should be seen as cooperative federalism in action, not as a concession,” he was quoted as saying in a state government statement.
Turning to agriculture and rural infrastructure, Cheema flagged the issue of withheld Rural Development Fund, urging the Centre to i

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Gurugram court convicts two excise officials, clerk in bribery case
GST
Dated:- 10-1-2026
PTI
Gurugram, Jan 10 (PTI) The court of Additional Sessions Judge Sunil Diwan has convicted two officers and a clerk of the Haryana Excise and Taxation Department in a bribery case and sentenced them to five years of imprisonment, besides imposing a fine of Rs 1 lakh on each, an ACB official said on Saturday.
The officials were arrested by a team of Anti-Corruption Bureau (ACB), Karnal on May 9, 2022, while accepting bribe in exchange for issuing a GST number. Later, the clerk was also arrested and an FIR was registered at ACB, Faridabad police station.
According to the ACB, in May 2022, a building material supplier, Mohit, applied to t

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GST Appellate Tribunal appeal filing schedule u/s 112 ends; staggered protocol revoked from 18-12-2025, earlier filings valid
Circulars
GST
The earlier direction requiring staggered filing of appeals to the GST Appellate Tribunal under section 112 of the CGST Act (read with the respective State/UT GST Act) arising from appellate and revisional orders under sections 107 and 108 is revoked with effect from 18-12-2025, discontinuing the staggered filing protocol. Appeals filed in accordance with the revoked direction before 18-12-2025 remain valid and are not affected by the revocation. The revocation is stated to be without prejudice to the Tribunal's powers under section 112 of the CGST Act.
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GST exemption for group health insurance covering members under Notification 16/2025 denied; only individual policies qualify, petitions dismissed.
Case-Laws
GST
Issue was whether GST exemption under Notification No. 16/2025-Central Tax (Rate) applied to a group health insurance policy covering a large body of members. The court held that IRDAI (Health Insurance) Regulations, 2016 prohibit forming a group solely to obtain insurance and require an identifiable relationship between members and the group policyholder; issuance of the policy by a regulated insurer and the tendering/collective bargaining process established such relationship and a common welfare purpose. Accordingly, the notification was construed as exempting only individual health insurance policies, not group policies negotiated through collective arrangements, and the writ petitions were dismissed. – HC
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GST input tax credit claims filed via GSTR-3B: Section 16(5) retrospective extension blocks limitation denial; order quashed, remanded.
Case-Laws
GST
Denial and reversal of input tax credit solely on the ground of limitation under Section 16(4) of the CGST Act was challenged. The Court held that, in view of the retrospective insertion of Section 16(5) with effect from 01.07.2017, ITC cannot be denied where the claim was otherwise time-barred under Section 16(4) but fell within the extended period under Section 16(5) for relevant financial years, including where GSTR-3B was filed on or before 30.11.2021. Consequently, the impugned order was quashed to that extent, the department was restrained from initiating limitation-based proceedings, and the matter was remanded. – HC
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GST electronic credit ledger blocking beyond one year: authorities ordered to unblock; coercive action stayed pending review
Case-Laws
GST
Blocking of the taxpayer's electronic credit ledger under the CGST regime was held impermissible once the statutory one-year period from the date of blocking had expired; since the period had long elapsed, the authorities were directed to withdraw the blockage forthwith. Separately, noting prior judicial intervention in similar challenges to the competence of an investigating officer to initiate adjudication and the grant of protective interim relief, the court restrained the GST authorities from taking coercive steps on the basis of the impugned adjudication order until the returnable date. – HC
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GST registration cancellation after ex parte adjudication challenged for no hearing; order set aside for fresh decision.
Case-Laws
GST
Ex parte adjudication and consequent GST registration cancellation were challenged as violating principles of natural justice, since the assessee alleged absence of pre-intimation, inadequate opportunity to respond to Form DRC-01 show-cause notice, and denial of personal hearing. Accepting that the non-response was due to bona fide and unavoidable circumstances constituting sufficient cause, the court adopted a justice-oriented approach and held that the adjudication required reconsideration after affording a fair opportunity to file a reply and contest the proceedings. The impugned order was set aside and the matter remitted to the proper officer for fresh decision from the reply stage, with the petition allowed. – HC
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Single show-cause notice clubbing 2019-22 tax years for input tax credit reversal under ss. 73/74 struck down; proceedings dropped.
Case-Laws
GST
Clubbing multiple tax periods/financial years (2019-20 to 2021-22) into a single composite show cause notice under ss. 73/74 of the CGST/KGST Act for reversal of input tax credit was held invalid, as such bunching had already been declared illegal in an earlier binding decision. Since the proceedings were founded on an impermissible consolidated notice, the consequential adjudication order could not survive. The composite show cause notice and the ensuing order were quashed, and the respondent was directed to drop the proceedings; the petition was allowed. – HC
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Reimbursement claim for differential GST after rate hike from 12% to 18% rejected; invoice delay by claimant proved decisive
Case-Laws
GST
Claim for reimbursement of differential GST arising from rate increase from 12% to 18% was rejected on the ground that the contractual circular-based liability to bear differential tax depends on the tax rate as on invoice/payment date, and the delay in raising the invoice after issuance of the work completion certificate was attributable to the claimant rather than the principal. Consequently, denial of differential GST was upheld. The Court further held that the dispute involved contested factual issues unsuitable for adjudication under Article 226, and dismissed the writ petition while granting liberty to pursue remedies before the civil court or arbitral forum. – HC
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Tax adjudication ignored taxpayer's hearing and objections, violating natural justice; order set aside, remand tied to 50% pre-deposit.
Case-Laws
GST
The dominant issue was breach of principles of natural justice in a tax adjudication order. The authority failed to consider the taxpayer's attendance at an earlier personal hearing and the documents/objections submitted, and the order did not address the defects raised, rendering it unsustainable; consequently, the impugned order was set aside and the matter remitted for a fresh decision on merits. To balance equities given the taxpayer's belated approach, remand was made conditional on pre-deposit of 50% of the disputed tax in cash within 30 days, failing which the benefit would not enure; upon compliance, bank attachment would stand vacated and a fresh order was directed within three months. – HC
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GST show cause notice for same tax period after earlier DRC-01A: multiple notices allowed if issues differ; writ dismissed
Case-Laws
GST
A taxpayer challenged a GST show cause notice for a tax period on the ground that an earlier intimation in Form GST DRC-01A had already been issued for the same period, contending lack of jurisdiction and invoking res judicata. The Court held that issuance of multiple show cause notices for the same period is not barred where they pertain to different subject matters, and res judicata applies only when an issue has been necessarily decided, including by necessary implication; no such prior adjudication was shown. The writ was dismissed, with liberty to file a reply to the impugned notice within 30 days. – HC
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