Author: admin_gst

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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Clubbing multiple GST tax periods in one composite show-cause notice u/ss 73/74 held impermissible; notice quashed
Case-Laws
GST
The dominant issue was whether multiple tax periods/financial years could be clubbed in a single/composite show cause notice under Sections 73/74 of the CGST/KGST Act. Relying on its earlier precedent, the Court held that such clubbing/consolidation/bunching is illegal, invalid, impermissible, and without jurisdiction, being contrary to the CGST/KGST Act; consequently, the composite show cause notice and its addendum were quashed. All consequential communications, the subsequent orders including the order-in-original, and all further proceedings pursuant to the impugned notice were also quashed, and the writ petition was allowed. – HC
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GST FY 2024-25 assessment based on wrong show-cause notice section (s.74 vs s.74A) reset for fresh decision
Case-Laws
GST
The dominant issue was whether an assessment framed for FY 2024-2025 pursuant to a show cause notice issued under s.74, instead of the applicable s.74A, was legally sustainable. The Court held that issuance of the notice and consequential assessment under s.74 lacked authority of law where s.74A governed the period; therefore, the assessment order was set aside. To avoid futile remand and limitation complications, the Court directed that the existing notice be treated as a notice under s.74A, required the taxpayer to file a reply on that basis, and ordered adjudication afresh on merits. – 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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No genuine public interest in plea to classify air purifiers as medical devices: Centre to Delhi HC
GST
Dated:- 9-1-2026
PTI
New Delhi, Jan 9 (PTI) The Centre on Friday contended before the Delhi High Court that the prayer made in a petition to classify air purifiers as “medical devices” reinforces the inference that the plea is not aimed at addressing any genuine public interest concern but is a “colourable” and “motivated” exercise.
The counsel for the central government submitted before a bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia that classifying air purifiers as medical devices would be counter-productive to the purported objective of the PIL, as it would subject air purifiers to additional regulatory compliances and likely affect their supply in a market already facing constraints.
The court noted that certain averments have been made against the petitioner in the CentreÂ’s affidavit and granted him one week's time to file his rejoinder.

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tion of air purifiers as medical devices under the Drugs and Cosmetics Act (DCA) and the Medical Devices Rules (MDR), with the evident effect and possible ulterior objective of restricting market participation and conferring regulatory and commercial advantage upon a select few entities holding the requisite licences, registrations and/or approvals. The petition is therefore liable to be dismissed on this ground alone.” The affidavit was filed in response to a PIL matter seeking directions to the Centre to classify air purifiers as “medical devices” and bring them in the GST's 5-per cent slab. Air purifiers are currently taxed at 18 per cent.
The petition filed by advocate Kapil Madan said air purifiers cannot be treated as luxury items in view of the “extreme emergency crisis” caused by severe air pollution in Delhi.
The court had earlier asked the Centre why it cannot reduce the GST rates on air purifiers to make the machines affordable for the common man in view of the worsening

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he exclusive domain of the GST Council. Judicial intervention directing or influencing such recommendations would not only be constitutionally impermissible but would also undermine the framework of cooperative federalism embedded in Article 279A,” it said.
Earlier, the court had expressed displeasure over authorities doing nothing to remove taxes on air purifiers in this “emergency situation,” when the Air Quality Index (AQI) is “very poor.” The court had taken note of the petitioner's contention that air purifiers qualify as medical devices in terms of a February 2020 notification issued under the Drugs and Cosmetics Act.
The petitioner had further said a GST rate of 5 per cent is charged on medical devices, whereas for air purifiers, the tax rate is 18 per cent. He had sought a direction to the authorities to consider charging 5 per cent GST on air purifiers as well, considering the ever-worsening air condition in Delhi and nearby areas. PTI SKV SKV AMJ AMJ
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ASBL Spectra in Financial District Introduces ''No Registration & No GST'' Scheme for Ready-to-Move-in Homes in Hyderabad
GST
Dated:- 9-1-2026
PTI
Hyderabad, Telangana, India (NewsVoir) ASBL Spectra, a premium ready-to-move in gated community in Hyderabad’s Financial District, has announced an innovative homebuying initiative with the launch of its ‘No Registration & No GST’ scheme. The scheme eliminates upfront GST and registration charges for buyers, significantly reducing the immediate financial burden associated with purchasing a ready-to-move-in home.
Located in Financial District, one of HyderabadÂ’s most sought-after residential and commercial hubs, ASBL Spectra is addressing one of the biggest challenges faced by homebu

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le to arrange large sums of cash upfront, leading to delays or missed opportunities in securing completed homes.
A Restructured Approach to Home Buying Under the ‘No Registration & No GST’ scheme, ASBL Spectra has restructured the purchase process by absorbing GST and registration charges into the overall transaction structure. Instead of requiring buyers to make these payments upfront, the costs are managed through a revised sale deed value, significantly lowering the immediate capital outlay.
With this scheme, buyers can now book a spacious 2,220 sq. ft. premium apartment by paying just ?5 lakhs at the time of booking. The GST and registration components, which traditionally create financial pressure at the entry stage, are no longer

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ent.
About ASBL Spectra ASBL Spectra is a RERA-approved residential development (P02400003071) spread across approximately 7.85 acres in Financial District, Hyderabad. The project comprises four high-rise towers with G plus 39 floors and features nearly 76 percent open space, offering a balanced environment focused on natural light, ventilation, and privacy.
The gated community offers thoughtfully designed 3 BHK residences with roomsized balconies, catering to families seeking space and comfort without compromising on urban connectivity. ASBL Spectra enjoys direct access from the Outer Ring Road service lane, with Narsingi Junction just 3 minutes away, Gachibowli Circle approximately 7 to 10 minutes away, and Rajiv Gandhi International

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GST registration suspension over alleged fraudulent input tax credit claims after deemed registration-continued suspension set aside, inquiry continues.
Case-Laws
GST
The dominant issue was whether a suspension order was justified where alleged fraudulent input tax credit was claimed and the GST registration was later cancelled. The Court noted that the taxpayer had obtained deemed registration, a physical inspection report had already been submitted, and a show cause notice had been issued; despite this, ITC was allegedly claimed thereafter. On these facts, the Court held that continued suspension was unwarranted and set aside the suspension order, while clarifying that the authorities could still proceed with and conclude disciplinary proceedings within three months. – HC
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Excess input tax credit assessment dispute under GST: writ rejected; delayed statutory appeal allowed with 50% cash deposit condition
Case-Laws
GST
Challenge to an assessment alleging excess input tax credit was held not maintainable in writ where the statute provided an efficacious appellate remedy under the GST enactment. The court balanced equities by permitting the taxpayer to pursue the statutory appeal notwithstanding delay, on the condition that 50% of the disputed tax be deposited in cash/electronic cash ledger within 30 days, failing which the revenue could proceed with recovery as if the writ had been dismissed. Petition disposed accordingly – HC
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GST liability reversal in GSTR-3B 2018-19 and rectified demand dispute remitted for fresh merits review after full deposits
Case-Laws
GST
Challenge to rectification of GST demand where the taxpayer had partly reversed liability in the GSTR-3B for 2018-2019 was addressed by applying the court's consistent approach that the adjudicating authority must reconsider the matter on merits after securing revenue. The matter was remitted for a fresh merits order, subject to the taxpayer depositing 100% of the admitted tax demand in cash (with applicable interest and penalty) and also depositing 100% of the disputed tax amount within 30 days, with any prior cash-ledger debit for the relevant period to be adjusted as pre-deposit on verification – HC
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Centre opposes in HC plea to reduce GST on air purifiers, says judicial intervention impermissible
GST
Dated:- 8-1-2026
PTI
New Delhi, Jan 8 (PTI) The Centre has opposed in the Delhi High Court a PIL seeking directions to classify air purifiers as “medical devices” and reduce the GST rates on those, saying judicial intervention in matters pertaining to the tax are constitutionally impermissible.
The Centre said it is a settled law that courts do not substitute themselves for constitutionally-designated decision makers, particularly in matters involving economic policy and fiscal structuring.
“Any direction by this court to modify GST rates, convene a meeting of the GST Council or compel the GST Council to consider or adopt a p

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ab. Air purifiers are currently taxed at 18 per cent.
The petition filed by advocate Kapil Madan said air purifiers cannot be treated as luxury items in view of the “extreme emergency crisis” caused by severe air pollution in Delhi.
The court had earlier asked the Centre why it cannot reduce the GST rates on air purifiers to make the machines affordable for the common man in view of the worsening air quality in the national capital and nearby areas.
It had also directed the GST Council to meet at the earliest and consider lowering or abolishing the tax on air purifiers.
In its affidavit, the Centre said if courts were to issue directions on GST rates or compel specific recommendations, the GST Council would be reduced to a mere rubber s

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force the inference that the present petition is not aimed at addressing any genuine public interest concern, but is a colourable and motivated exercise of the public interest jurisdiction.
“The reliefs are crafted to secure regulatory classification of air purifiers as medical devices under the Drugs and Cosmetics Act (DCA) and the Medical Devices Rules (MDR), with the evident effect and possible ulterior objective of restricting market participation and conferring regulatory and commercial advantage upon a select few entities holding the requisite licences, registrations and/or approvals. The petition is therefore liable to be dismissed on this ground alone,” the affidavit said.
Earlier, the court had expressed displeasure over authorit

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Input tax credit on genuine GST invoices when supplier fails to remit tax: Section 16(2)(c) read down, denial set aside
Case-Laws
GST
Section 16(2)(c) CGST Act, requiring that the supplier must have paid tax to enable the purchaser's ITC, was examined where the purchaser had paid GST to the supplier under genuine invoices but the supplier allegedly failed to remit it. The provision was held constitutionally valid, but was read down to avoid disproportionate consequences and arbitrariness under Article 14 by distinguishing bona fide purchasers from collusive or fraudulent transactions. Since there was no allegation of fraud, wilful misstatement, or suppression by the purchaser and recovery mechanisms against the defaulting supplier existed, ITC could not be denied to the bona fide purchaser; the impugned denial order was set aside and the petition partly allowed. – HC
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Belated GST annual return filings under amnesty: late fee capped at ₹10,000 per Act; no s.125 penalty
Case-Laws
GST
For belated filing of GST annual returns made before the cut-off date under the amnesty notifications, the late fee under s.47 was held to be in the nature of a penal levy, and the notifications issued under s.128 required extension of the capped late fee benefit to all eligible filers; consequently, no late fee could be demanded beyond Rs.10,000 under each GST enactment. Since s.125 general penalty operates only where no specific penalty is otherwise provided, imposition of general penalty alongside the statutory late fee regime was impermissible; consequently, no s.125 penalty could be levied. Petition allowed. – HC
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Tax demand confirmed after show-cause notice, taxpayer sought more time to reply; order quashed, deposit 25% required.
Case-Laws
GST
The dominant issue was whether confirmation of a tax demand proposed in a show cause notice should be sustained when the taxpayer sought a further opportunity to file a detailed reply with supporting documents. The court held that, consistent with its approach in similar matters, the impugned confirmation order warranted interference to secure a merits-based adjudication; accordingly, it was quashed and the matter remitted for fresh decision, subject to the taxpayer depositing 25% of the disputed tax in cash within 30 days and filing a comprehensive reply, with any existing bank account attachment to stand vacated upon such compliance – HC
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GST assessment demands based on GSTR-3B/GSTR-2A mismatch and ineligible ITC-orders quashed, remand allowed with 50% deposit
Case-Laws
GST
Where the statutory time limit to file an appeal under s.107 of the GST enactments had expired, the court held that the assessee could still be granted limited writ relief by quashing the assessment orders and remitting the matters for fresh adjudication, consistent with prior practice of conditioning remand on a substantial deposit proportionate to delay. Accordingly, the impugned orders were set aside and the matters remanded, subject to the assessee depositing, in cash through the electronic cash ledger within 30 days, 50% of the disputed tax relating to demands confirmed on account of GSTR-3B/GSTR-2A mismatch and ineligible input tax credit. – HC
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GST input mismatch in GSTR-2A vs GSTR-3B and unclear notice; s.74 extended period order quashed, remanded after 10% deposit
Case-Laws
GST
Challenge to invocation of the extended period under s.74 of the TNGST Act was considered in light of an unclear show-cause notice and the alleged mismatch between GSTR-2A and GSTR-3B. The court held that proper adjudication on limitation and tax liability required the taxpayer to furnish a comprehensive reply on merits along with legal submissions, which had not been effectively done, warranting a fresh determination. Accordingly, the impugned order was quashed and the matter remitted to the proper officer for reconsideration, subject to deposit of 10% of the disputed tax from the taxpayer's electronic cash ledger within 30 days. – HC
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