Author: admin_gst

GSTAT Lucknow Bench begins operations, with jurisdiction and filing of GST appeals now routed through the new bench.
Circulars
GST – States
The Goods and Services Tax Appellate Tribunal, Lucknow Bench has commenced operations at its temporary address in Gomti Nagar, Lucknow and will exercise jurisdiction over the Uttar Pradesh districts notified by the Department of Revenue. Appeals under the Central Goods and Services Tax Act, 2017 and the State GST Act arising from that jurisdiction must now be filed before the Lucknow Bench. Institution of appeals and related proceedings must follow Chapter III of the GSTAT (Procedure) Rules, 2025, along with the e-filing advisory, Presidential Orders, and other applicable statutes and directions made available on the GSTAT portal.
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GSTAT bench reconstitution reshapes roster allocation, transitional transfer of matters, and continued Single Bench jurisdiction immediately.
Circulars
GST
The Principal Bench of the GSTAT reconstitutes its Division Benches under Section 109 of the CGST Act, with Division Bench-I and Division Bench-II assigned the listed Members. Matters will be heard and disposed of according to a roster to be issued separately with the President's approval. Part-heard matters of the erstwhile Division-I and II are released, except two remanded matters of Division Bench-I and three concluded matters of Division Bench-II, while remaining assigned matters transfer under the revised constitution unless otherwise directed. Second appeals will be assigned by specific orders, and Single Benches will continue to hear cases under the existing allocation. The order takes effect immediately.
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GSTAT Judicial Members designated as Vice Presidents of State Benches under the CGST Act, formalising bench leadership.
Circulars
GST
Judicial Members of the GST Appellate Tribunal have been designated as Vice Presidents of their respective State Benches under section 109(7) of the CGST Act, 2017. The office order assigns each listed member to a specified State Bench across multiple States and Union Territories, thereby formalising their bench-wise vice presidential role for tribunal administration.
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Kolkata Bench GSTAT begins functioning, with appeals from specified jurisdictions now to be filed there under the prescribed procedure.
Circulars
GST – States
The Kolkata Bench of the Goods and Services Tax Appellate Tribunal has commenced functioning at 2/5, Judges Court Road, Alipore, Kolkata, and will exercise jurisdiction over West Bengal, Sikkim and the Andaman and Nicobar Islands. Appeals under the Central Goods and Services Tax Act, 2017 and the corresponding State and Union Territory GST laws from these jurisdictions are to be filed before this Bench. Appeals, applications and related proceedings must follow the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including Chapter III for institution of appeals. The notice also directs users to the GSTAT portal for e-filing guidance and assistance.
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Lenient GSTAT appeal scrutiny eases initial filing defects and clarifies certification rules for digital and scanned documents.
Circulars
GST
During the initial six-month filing phase under the GSTAT Procedure Rules, 2025, the Registry of each bench must take a lenient view on appeal scrutiny and raise only substantive defects, not defects of form, so non-prejudicial filing irregularities will not be objected to. It is also clarified that documents generated digitally through the GSTN system do not require certification, while scanned copies of physical documents attached to the appeal must be signed. The order is intended to ease portal-based filing difficulties and applies for the stated initial period.
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Pre-deposit Percentage in the GST Portal
GST
Dated:- 11-4-2026

While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage is auto-populated as 10% in accordance with Section 107(6) of the CGST Act, 2017, and was previously non-editable. Due to this restriction, taxpayers faced difficulties in cases where the pre-deposit had already been made through other means or where the demand amount was incorrectly reflected under the appropriate head.

To address the

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Adjudication passed despite interim restraint can be withdrawn, with the show cause notice remitted for fresh hearing.
Case-Laws
GST
Where an adjudication order is passed in breach of an interim order, the High Court permitted withdrawal of the order on the State's statement and treated it as withdrawn. The consequence was that the adjudication could not survive, and the show cause notice had to be adjudicated afresh in accordance with law after granting the petitioner an opportunity of hearing. Relying on earlier orders, the Court declined to examine the constitutional validity challenge and expressly kept that issue, along with all other contentions, open while directing fresh adjudication within the time fixed by the Court.
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Natural justice bars GST registration cancellation without considering the taxpayer's reply before adverse action.
Case-Laws
GST
Cancellation of GST registration could not be sustained where the petitioner's reply to the show cause notice was already on record but was not considered before the adverse order, as that defect offended natural justice. The High Court directed that the cancellation order be treated as a suspension of registration pending de novo adjudication, with the petitioner's reply examined on merits and an opportunity of hearing afforded. The department was left free to continue investigation and proceed in accordance with law for tax recovery or penalty.
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GST appeal limitation and electronic order upload: High Court quashes rejection and remits matter for merits consideration.
Case-Laws
GST
Mandatory electronic upload of the summary of an adjudication order under GST is required to preserve the taxpayer's statutory right of appeal, and the appellate authority cannot treat an appeal as time-barred where that summary was issued later. Following its earlier view and the Supreme Court's principle in ASP Traders, the HC held that reliance only on an earlier email transmission was insufficient in the circumstances. The appellate order rejecting the appeal on limitation was quashed, and the matter was remitted for fresh disposal on merits without reference to limitation.
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Natural justice requires consideration of objections before an adverse order under Section 129(3); ignored objections vitiate the decision.
Case-Laws
GST
An adverse order under Section 129(3) must be preceded by consideration of the affected party's objections and an adequate hearing. Where objections were filed but ignored, and the order was passed without recording reasons on the penalty issue or dealing with the submissions made, the order is vitiated for breach of natural justice and audi alteram partem. The proper course is to set aside such an order and remand the matter for fresh adjudication through a reasoned decision after granting a fair opportunity of hearing.
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Department of Commerce and Ministry of Ports, Shipping and Waterways Hold High-Level Meetings to Address Packaging, Logistics and Shipping Challenges Amid West Asia Situation
GST
Dated:- 10-4-2026

Coordinated Efforts Undertaken to Ensure Continuity of Trade, Address Stakeholder Concerns and Stabilise Supply Chains

The Government of India has continued its proactive and coordinated response to the evolving situation in West Asia by convening high-level stakeholder consultations to address emerging logistics, packaging and shipping-related challenges impacting India's trade and export ecosystem.

In this regard, two important meetings were held, one under the chairpersonship of the Commerce Secretary and another co-chaired by the Secretary, Ministry of Ports, Shipping and Waterways (MoPSW) and the Commerce Secretary, bringing together senior officials, port authorities, shipping agencies, Export Promotion Councils (EPCs), industry representatives and other stakeholders.

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erce Secretary emphasised the ongoing endeavour of Government need to ensure uninterrupted availability of critical raw materials and maintain production continuity. He emphasised the need for undertaking time-bound assessments of key packaging inputs, including mapping domestic production capacity and identifying import dependencies. He mentioned that a structured monitoring mechanism for tracking export-import trends and sectoral stress indicators on a weekly basis will also be instituted. Regular consultations with industry and Export Promotion Councils will continue to identify emerging challenges and facilitate timely interventions.

The second meeting, co-chaired by the Secretary, MoPSW and the Secretary, Department of Commerce, provided a constructive platform to address logistics and shipping-related issues raised by stakeholders. The meeting was also attended by the Chairman, Central Board of Indirect Taxes and Customs (CBIC) and other Customs officials, ensuring comprehensi

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esolve any future issues, exporters were encouraged to report case-specific issues for prompt and effective resolution.

Following the meeting, the Ministry of Ports, Shipping and Waterways has directed all ports and terminal operators to take immediate action to enhance transparency and operational efficiency. These measures include publication of concessions and waivers provided to cargo and vessels, review of bunker fuel availability, and expedited evacuation of stranded containers, reinforcing efficiency across the system.

The Government remains closely engaged with all stakeholders to continuously monitor developments and ensure swift and effective resolution of operational challenges. This coordinated approach across Ministries is making India's trade ecosystem resilient, minimising disruptions, and actively supporting trade and Industry during this evolving situation.

The Department of Commerce, Ministry of Ports, Shipping and Waterways and Central Board of Indirect Taxe

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GST recovery stayed conditionally on filing undertaking and making statutory pre-deposit while Appellate Tribunal remains unavailable.
Case-Laws
GST
Pending constitution of the GST Appellate Tribunal, the Court held that recovery of outstanding GST dues was governed by the existing CBIC circular and the statutory pre-deposit mechanism under section 112 of the CGST Act. It disposed of the writ petitions without examining the merits of the input tax credit dispute, and granted the petitioner liberty to secure continued stay of recovery by filing the prescribed undertaking before the jurisdictional proper officer and making the required pre-deposit within the time allowed. If that deposit was not made, the protection under the order would lapse and recovery of the balance demand could proceed.
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GST on seigniorage fee and royalty stayed pending Supreme Court ruling; High Court applies earlier identical order.
Case-Laws
GST
GST proceedings on seigniorage fee/royalty for quarrying and transporting minerals were not finally adjudicated on merits because the levy issue is pending before the Supreme Court. The High Court found the facts to be almost identical to an earlier case and disposed of the writ petitions on the same terms, directing that the impugned proceedings remain in abeyance and that the respondent proceed in accordance with law after the Supreme Court decision. The Court therefore declined to examine the substantive GST demand at this stage and applied the earlier identical order.
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GST assessment remitted for fresh adjudication after taxpayer deposits part of the disputed tax and files supporting documents.
Case-Laws
GST
A GST assessment confirming tax was set aside only to the extent of defect No. 1, because the assessee had not filed a proper reply with supporting documents to substantiate its exemption claim. The High Court noted that the adjudicating authority was not at fault for acting within the statutory timeline under Section 73, but balanced the interests of both sides by ordering de novo adjudication limited to that defect. The assessee was required to deposit 5% of the disputed tax and file the requisite documents, after which a fresh order on merits would be passed and any bank attachment would stand vacated on compliance.
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Prior tax payment proof can be placed through rectification before recovery to avoid double recovery of GST demand.
Case-Laws
GST
A taxpayer showing prima facie prior payment of the same tax amount was entitled to place proof before the proper officer through a rectification application before any recovery action was taken. Where the revenue could not dispute that the receipt corresponded to the amount later treated as short-paid, the court directed verification in accordance with law to avoid double recovery of tax already paid. The petitioner was permitted to file the rectification application within the time granted, and the proper officer was required to consider it within a reasonable period.
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Writ jurisdiction declined against GST adjudication order; petitioner left to statutory appeal on interest under Section 50.
Case-Laws
GST
A writ petition against a detailed GST adjudication order was not entertained because the petitioner had already replied to the show cause notice and the impugned order was appealable. The Court found no basis to interfere in writ jurisdiction, especially since the petition was filed long after the order. It did not examine the merits, including the dispute limited to interest under Section 50 of the GST enactments, and instead left the petitioner to the statutory appellate remedy. Liberty was granted to file an appeal before the appellate authority within thirty days.
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Concessional GST rate linked to input tax credit reversal; higher tax rate could not be applied merely for wrongful credit availment.
Case-Laws
GST
Concessional GST for freight and time charter services was subject to non-availment of input tax credit, but the Court held that wrongly availed credit did not justify denial of the concessional entry by applying the higher tax rate. Treating the notification as both a rate and exemption notification, the Court applied Chandrapur Magnet Wires and Unichem Laboratories and held that the proper course was reversal or payment of the inadmissible credit, with interest and penalty. The impugned order was quashed and the matter remitted for fresh determination of the actual credit wrongly availed and utilised, together with consequential interest and 100% penalty.
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Employment relationship excludes GST where bank pigmy agents act under control, supervision, and employment conditions.
Case-Laws
GST
Pigmy agents engaged by a bank were treated as employees because the relationship was marked by pervasive control, supervision and disciplinary oversight, with commission functioning in substance as wages. Their services rendered in the course of employment fell within Schedule III read with section 7(2)(a) of the GST law and were therefore neither a supply of goods nor a supply of services. The attempt to classify them as business facilitators liable under reverse charge was rejected, and the show cause notices were quashed for proceeding on an erroneous jurisdictional basis. The challenge to the limitation-extension notifications was left open.
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Refund claims under GST require examination of the service agreement before classifying supplies as export or intermediary services.
Case-Laws
GST
Refund claims under GST could not be rejected without examining the governing agreement that defined the service arrangement. The High Court found that the appellate authority had not recorded findings on whether the supplies were export of services or intermediary services, even though that characterisation was central to the claim for zero-rated treatment under the IGST Act. As the agreement was foundational to determining the nature of the services, the impugned appellate orders were unsustainable. The orders were quashed and the refund proceedings remanded to the appellate authority for fresh consideration after hearing the parties, with all contentions kept open.
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Directors' personal liability for company GST dues requires statutory conditions and a hearing before bank account attachment
Case-Laws
GST
Directors cannot be made personally liable for a company's GST dues merely by virtue of office; recovery from their personal assets is permissible only if the statutory conditions for fastening vicarious liability are satisfied, including the requirements in Section 88(3) and an opportunity to show that non-recovery from the company was not due to their gross negligence, misfeasance or breach of duty. As the directors were not heard before their personal bank accounts were attached, the recovery notices were unsustainable. The HC set aside the attachments and remitted the matter for fresh consideration after receiving representations and granting a hearing.
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Input tax credit bar limited to availed tax component; depreciation on lapsed banking-company credit does not trigger double benefit.
Case-Laws
GST
Input tax credit could not be denied on the entire tax component merely because depreciation was claimed on the unavailed portion. The HC held that section 16(3) bars credit only to the extent depreciation is claimed on the same tax component actually taken as credit, and not on the 50% portion that lapses under the banking-company scheme in section 17(4). Reading sections 16(3), 17(2) and 17(4) together, the Court found no double benefit where depreciation was claimed only on the lapsed credit. The show cause notices were quashed, and the adjudication order was interfered with only to that limited extent.
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Conditional restoration of GST registration granted where cancellation was only for non-filing of returns, without tax evasion allegations.
Case-Laws
GST
Cancellation of GST registration for mere non-filing of returns was set aside where there was no allegation of dubious tax evasion. The HC held that continued cancellation would be counterproductive to revenue because the taxpayer could not carry on business or raise invoices, which would impede tax recovery. Following its earlier pragmatic approach, the Court restored registration conditionally on filing all pending returns for the default period and paying the requisite tax, interest, fine and penalty within the stipulated time; failing compliance, the writ petition would stand dismissed and restoration would not follow.
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GST detention proceedings require timely seizure action, ownership determination from documents, and allowance of advocate representation.
Case-Laws
GST
Detention of perishable goods could not be left pending for months without a formal seizure order or timely action under the statutory detention framework. The High Court required the authorities to determine ownership on the basis of the accompanying invoices and the applicable departmental clarification, under which the consignor or consignee is treated as the owner where the prescribed documents accompany the consignment. It also rejected the insistence on the petitioner's personal appearance, holding that representation through an advocate is permitted in GST proceedings. The matter was directed to be heard immediately, with liberty to deposit the amount under Section 129(1)(a) and for release to follow in accordance with law if payment was accepted.
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Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
Case-Laws
GST
A writ petition challenging denial of transitional credit under Section 140 of the CGST Act was held maintainable because the requested relief was correction of revised TRAN-1 and TRAN-2 forms, a remedy beyond the effective power of the statutory appellate authorities. The Court accepted that the revised forms were filed under a bona fide mistake, noted that the original credit claim had been substantially verified as eligible, and found that refusing correction would create double taxation with no allegation of tax evasion. It therefore quashed the assessment order and consequential demand, permitted rectification of the forms, and remitted the matter for fresh adjudication after hearing and production of supporting documents.
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Personal hearing is mandatory before confiscation under Section 130; order quashed for breach of natural justice.
Case-Laws
GST
Section 130 requires that no confiscation of goods or conveyance be ordered without giving the affected person a personal hearing. Mere consideration of a written reply is not enough to satisfy the statutory mandate or the principle of audi alteram partem. As the impugned confiscation order showed no indication that any hearing had been granted, it was held to be vitiated for non-compliance with the mandatory procedure. The High Court quashed the order and remitted the matter for fresh adjudication after affording the petitioner an opportunity of hearing.
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