Author: admin_gst

Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance
Case-Laws
GST
Entitlement to refund of unutilised input tax credit on corporate amalgamation is governed by the transfer mechanism under Section 87 and statutory compliance with FORM GST ITC-02; the transferee may receive unutilised ITC only if transfer formalities, including valid registration of the transferor at time of transfer and settlement of liabilities, are observed, and registration cancellation takes effect from the date of the sanctioning order. Partial transfer of ITC without complete compliance and concurrent irregular registration actions by officers vitiate relief and invoke the doctrine of pari delicto, preventing either party from obtaining refund where both are at fault. Directions issued for strict procedural adherence in future amalgamations.
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GST officer caught for accepting Rs 3.5 lakh bribe
GST
Dated:- 26-1-2026
PTI
Palakkad (Kerala), Jan 26 (PTI) A GST enforcement officer was caught red-handed by the VACB for accepting a bribe of Rs 3.5 lakh to release two lorries seized with scrap load here, officials said on Monday.
The accused was identified as Suman P N, an enforcement officer with the Walayar GST Enforcement Squad and a native of Kurudikkad in Palakkad district.
The Vigilance and Anti-Corruption Bureau (VACB) officials said this was one of the highest bribe amounts detected in recent trap cases.
According to the VACB, the complainant and his friend jointly run a scrap business and had collected scrap from various dealers with valid bills.
While transporti

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India moving towards becoming third-largest economy in near future: President Murmu
GST
Dated:- 25-1-2026
PTI
New Delhi, Jan 25 (PTI) President Droupadi Murmu on Sunday said India is the world's fastest-growing major economy and is moving towards achieving its goal of becoming the third-largest economy in the near future, despite global uncertainties.
In her address to the nation on the eve of the 77th Republic Day, she said the country is recording continuous economic growth, driven by large-scale investments in world-class infrastructure and guided by the principles of 'atmanirbharata' and 'swadeshi'.
“By investing in the creation of world-class infrastructure, we are rebuilding our economic strength at a much larger scale

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Rising cigarette prices fuel counterfeit boom in Bihar's Munger
GST
Dated:- 25-1-2026
PTI
Bhagalpur, Jan 25 (PTI) Munger, a nondescript town in Bihar that once etched its name in industrial history as the first place in Asia to roll out cigarette sticks, is now grappling with a very different distinction: emerging as a hub for counterfeit cigarettes amid steadily rising prices.
The town has long been associated with India's cigarette industry. A factory set up here in 1907 by the erstwhile Imperial Tobacco Company of India Ltd, now ITC Ltd, a diversified conglomerate and a Nifty 50 constituent, was the company's first manufacturing unit and remains its oldest. Interestingly, the Munger factory of ITC shares its birth year with

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te sticks worth around Rs 50 lakh, along with Rs 85 lakh in cash, from a locality near the factory area. The haul underscored the growing threat posed by the trade, which not only deprives the exchequer of tax revenue but also raises serious public health concerns.
“It is a serious issue afflicting this area, and we are making concerted efforts to curb it,” Munger Superintendent of Police Syed Imran Masood told PTI.
“We have conducted several search and seizure operations in the past to rein in the counterfeit cigarette trade. Following the recent big seizure, it appears that many syndicates have either gone underground or fled the district, as no similar incidents have been reported since the Rs 50 lakh haul,” he said.
Masood, however,

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igarette vendor, said agents working for syndicates collect empty packets of popular brands from retailers at prices ranging from Rs 1 to Rs 1.5 per packet.
“These packets are reused to pack counterfeit cigarettes, which are then pushed into the market. The people involved keep changing frequently to maintain anonymity,” Chaurasia said.
With cigarette prices already having risen sharply, many consumers are turning to cheaper alternatives. “That's where counterfeit or smuggled cigarettes come to their rescue, because they cost much less than the original ones,” he added.
Besides this, Munger is also known for its craftsmanship in country-made firearms, and the rise of illegal arms manufacturing is another key reason behind the decline of

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GST official's death: Wife claims he was harassed at work; deceased's colleague booked
GST
Dated:- 24-1-2026
PTI
Beed, Jan 24 (PTI) A GST official found dead in a car in Maharashtra's Beed district last week was driven to suicide due to sustained mental harassment at work, his wife has claimed.
A case of abetment of suicide has been registered against a Goods and Services Tax department official from the district, police said on Saturday.
Sachin Jadhavar was found dead in a car on January 17 in Kapildharwadi stretch of the Dhule-Solapur highway, with police claiming at the time that a note recovered from the spot mentioned work-related issues.
The deceased's wife, Mayuri Jadhavar, who met Beed Superintendent of Police Navneet

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Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.
Case-Laws
GST
Remittance of a GST demand alleging misuse of GST credentials was ordered back for fresh adjudication on merits, conditioned on the taxpayer depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days; upon compliance the respondent must pass a final order on merits expeditiously and the bank attachment will be vacated. The taxpayer must also file a substantive reply to the show cause notice within the same period treating the impugned order as an addendum. Failure to comply permits the respondent to recover tax as if the petition were dismissed.
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Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.
Case-Laws
GST
Advance ruling addresses eligibility to claim input tax credit (ITC) on food and beverage services supplied as part of event management. The authority classifies event management as a composite supply with the principal supply being event management; food and beverages are ancillary elements. Because the outward supply is a taxable composite supply, ITC on inward food and beverage services is admissible provided the recipient holds a tax invoice complying with Section 16(2) and the supplier has charged the tax rate applicable to the principal supply. A single consolidated invoice suffices and re-invoicing with a margin does not defeat ITC entitlement.
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Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.
Case-Laws
GST
Two distinct authorities issued separate demands and penalties for delayed filing of GSTR-3B returns for the same period, resulting in duplication of proceedings and double taxation; the impugned administrative action was held unsustainable and consequently quashed, with the writ petition allowed. The legal points focus on duplication of proceedings as a bar to multiple demands for the same tax period, the resultant double taxation, liability for interest and penalty arising from delayed GSTR-3B filings, and the availability of writ relief to challenge overlapping tax proceedings.
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Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.
Case-Laws
GST
Wrong entries in GSTR-3B concerning Input Tax Credit were rectified through filing of GSTR-9 and GSTR-9C, and the rectification mechanism negated any short payment or excess-claim consequence; therefore issuance of recovery notices was unjustified where GSTR-9C was filed. Misclassification of IGST as CGST/SGST did not cause revenue loss because the excess ITC remained available to government and was not actually availed to discharge CGST/SGST liabilities. The impugned recovery action based on alleged excess ITC claim is unsustainable in law and liable to be quashed.
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Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusion
Case-Laws
GST
Reversal of input tax credit was predicated on classification of goods as non-exempt though the show-cause notice did not raise that ground; the notice failed the legally required specificity and the adjudication proceeded beyond the matters pleaded, breaching principles of audi alteram partem and statutory notice requirements, and therefore the adjudication order was set aside. The respondents remain free to initiate fresh proceedings in accordance with law, subject to exclusion of the period from February 24, 2025 until disposal of the writ petition or receipt of certified copy when computing limitation for any new proceedings.
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Quashing of ex parte assessment order with remand and conditional pre-deposit; bank attachment vacated upon compliance
Case-Laws
GST
Quashing of ex parte assessment order and remand for fresh adjudication on merits subject to a pre-deposit regime is directed; HC requires the assessee to deposit between 25% and 100% of disputed tax depending on delay, with the present case requiring one-third as pre-deposit, and mandates vacation of bank attachment upon compliance. Prior payments or recoveries shall be set off against the pre-deposit. Failure to comply permits the revenue to resume recovery proceedings as if the petition were dismissed. Writ petition disposed accordingly.
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Quashing of assessment order with conditional 50% pre-deposit, remand for fresh adjudication and bank attachment relief on compliance
Case-Laws
GST
Quashing of assessment order resulted in remittal for fresh adjudication subject to a conditional interlocutory pre-deposit requirement; if amounts already recovered satisfy or exceed the required 50% pre-deposit, no further deposit is necessary. The taxpayer must file a reply to the Show Cause Notice in Form GST DRC-01 with supporting documents, treating the impugned assessment order as an addendum to that notice. Bank attachment is to be lifted provided the taxpayer deposits 50% of the disputed tax (unless already satisfied by recoveries) and has no other arrears; failure to comply permits recovery proceedings as if the petition were dismissed.
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Availment of Input Tax Credit on invoices from non-existent dealers rejected where no reply to show cause notices; relief denied.
Case-Laws
GST
Availment of input tax credit based on invoices issued by non-existing dealers is unsustainable where the taxpayer failed to respond to antecedent show cause notices, with resulting assessments under the relevant provisions remaining operative and rectification applications rejected. Statements of e-way bills alone are inadequate to prove physical receipt of goods; documentary proof such as delivery challans and receipts is required, and reliance solely on e-way bill summaries will not substantiate input tax credit claims. Writ remedies are not maintainable where statutory remedy and proceedings under the assessment scheme are available.
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Levy of interest for delayed GST tax discharge affirmed after non-response to GST show cause notice; writ dismissed
Case-Laws
GST
Levy of interest for delayed discharge of tax liability was imposed after the taxpayer failed to reply to a show cause notice in Form GST DRC-01, and the demand was confirmed under the assessment procedure in Section 73. Interest was levied under Section 50(1) on the basis of delayed payment, and the challenge to that levy lacked merit. The writ petition challenging the demand and interest was held not maintainable and dismissed, with the consequence that the confirmed tax demand and interest remain enforceable.
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GST Input Tax Credit assessment requires production of e-way bills and transport documents; matter remitted for de novo adjudication
Case-Laws
GST
Assessment of input tax credit focused on alleged transcription errors in the annual return and failure to produce requisite e-way bills; the petitioner must produce all e-way bills and transport documents to substantiate movement of goods, failing which sample documents are inadmissible. The respondent is directed to undertake de novo adjudication on remand after affording personal hearing; the petitioner must file detailed submissions within thirty days. If the petitioner does not comply, the respondent may proceed to recover tax as if the writs were dismissed, and the writ petitions are disposed.
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Advisory on RSP-Based Valuation of Notified Tobacco Goods under GST
GST
Dated:- 23-1-2026

An advisory on reporting of taxable value and tax liability under RSP-based valuation in e-Invoice, e-Way Bill and GSTR-1 / GSTR-1A / IFF has been issued for the information and guidance of taxpayers. The advisory may be accessed through the link provided below.
Advisory on RSP-Based Valuation of Notified Tobacco Goods under GST
1. Background:
Vide Notification Nos. 19/2025-Central Tax and 20/2025-Central Tax, both dated 31.12.2025, Retail Sale Price (RSP)-based valuation for specified tobacco and tobacco-related products, has been prescribed with effect from 01.02.2026.
The said notifications cover the following HSN codes and descriptions:
S. No.
Chapter / Heading / Sub-heading
Description of Goods
1
2106 90 20
Pan masala
2
2401
Unmanufactured tobacco; tobacco refuse (other than tobacco leaves)
3
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of

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licable taxes) / (100 + Sum of applicable tax rate)
* Deemed Taxable Value = RSP − Tax Amount
Thus, GST liability is determined with reference to RSP, irrespective of the actual sale price.
2.2. For ease of reference, an illustrative tax invoice is provided below.
A. The item particulars are as follows (RSP-based notified goods)
Field
Value
Relevant HSN (RSP-based notified goods)
2403
MRP / RSP per pack (Rs.)
100
Total packs
1,000
Total RSP (Rs.)
1,00,000
B. Statutory computation as per RSP formula (IGST @ 40%)
Under RSP-based valuation, the deemed taxable value and tax amount are required to be derived from the RSP (tax-inclusive).
Particulars
Computation
Amount (Rs.)
Total RSP (aggregate)
100 x 1,000
1,00,000.00
Tax amount (IGST @ 40%)
(1,00,000 x 40) / (100 + 40)
28,571.43
Deemed taxable value (as per RSP formula)
Total RSP − Tax amount
71,428.57
C. Commercial transaction values (actual consideration)
Particulars
Amo

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ng that “the sum of taxable value and tax amount cannot be greater than the total invoice value.”
However, in the illustrated case of RSP-based valuation above, the taxable value works out to Rs.71,428.57 and the tax amount to Rs.28,571.43, while the commercial transaction value (net sale value) is Rs.60,000, the total invoice value, computed as net sale value plus tax, would be Rs.88,571.43. In such cases, reporting the deemed taxable value derived from RSP would result in the sum of taxable value and tax amount exceeding the total invoice value.
4.Reporting Guidance for RSP-based Valuation Goods
4.1. In view of the above, for supplies covered under RSP-based valuation, taxpayers are advised to report invoice details in the following manner in EWB and E-invoice systems:
a) The Net Sale Value (i.e., the actual transaction value / commercial consideration) shall be reported in the taxable value field. Accordingly, Rs.60,000.00 shall be reported as the taxable value, as illustrat

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ula, as prescribed under the law. Accordingly, as shown in the illustration above, a tax amount of Rs.28,571.43 shall be reported in the tax amount field, which is derived based on the deemed taxable value of Rs.71,428.57 computed as per the RSP-based formula. However, in case, the GSTR-1 reflects the system calculated tax amount that is different from the tax amount leviable, the same may be edited to report the correct tax amount leviable under RSP- based valuation in accordance with the notification i.e., as illustrated above, a tax amount of Rs.28,571.43 .
c) The total invoice value shall be reported as the sum of the Net Sale Value and the tax amount. Accordingly, the total invoice value shall be Rs.88,571.43 (Rs.60,000.00 + Rs.28,571.43).
5. Reporting Mechanism
In order to facilitate seamless generation of e-Invoice, e-Way Bill and GSTR-1/1A/IFF for RSP-based supplies, it has been decided that:
a) Taxpayers are required to report the Net Sale Value in the taxable value field

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Elitecon International Strengthens Board with the Appointment of Veteran IAS and IRS Officers as Independent Directors
GST
Dated:- 23-1-2026
PTI
New Delhi [India], January 23: Elitecon International Limited (BSE: 539533), a leading diversified FMCG enterprise, announced the appointment of three distinguished professionals – Dr. P.V. Ramesh (Retd. IAS), Mr. Edward Michael Bourgoin, and Mr. Susanta Kumar Panda (Retd. IRS) as Independent Directors to its Board. These appointments reflect EliteconÂ’s continued commitment to strong corporate governance, transparency, and the highest standards of ethical leadership. The appointed Independent Directors bring decades of experience spanning public administration, global business, and fina

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y, and life sciences sectors. He has held board positions and senior advisory roles across multiple global enterprises, bringing deep expertise in corporate strategy, fundraising, and performance transformation. His global outlook and operational insight will contribute significantly to EliteconÂ’s international growth and organisational excellence.
Mr. Susanta Kumar Panda (Retd. IRS), former Member of the Central Board of Indirect Taxes and Customs (CBIC) and Special Secretary to the Government of India, brings nearly four decades of experience in taxation, fiscal governance, and regulatory policy. Having also served with the Enforcement Directorate and Customs, Excise & Service Tax Appellate Tribunal (CESTAT), he offers deep expertise in

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onal, said: “The induction of such highly respected professionals to our Board underscores Elitecon’s commitment to strengthening governance and driving sustainable growth. The collective expertise and integrity of Dr Ramesh, Mr Bourgoin, and Mr Panda will bring immense value to our organisation as we continue our journey toward becoming a globally respected FMCG enterprise.” With the addition of these Independent Directors, Elitecon International further strengthens its Board oversight and governance framework, enhancing strategic guidance and regulatory rigor as the company pursues growth opportunities. The expanded Board structure underscores Elitecon International’s focus on long-term value creation, responsible business practices, and

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Haryana Electricity Commission issues directives to improve service delivery in power sector
GST
Dated:- 23-1-2026
PTI
Chandigarh, Jan 23 (PTI) The Haryana Electricity Regulatory Commission (HERC) has issued directives to the state power utilities to improve service delivery, accountability, and institutional performance in the power sector.
HERC has issued three major directives to the state power utilities, mandating the implementation of a Consumer Satisfaction Index (CSI), the adoption of a Balanced Scorecard (BSC) framework, and ISO certification for all power utilities.
Chairman, HERC, Nand Lal Sharma, while chairing the 33rd meeting of the State Advisory Committee (SAC), directed that all decisions taken in SAC meetin

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to the sub-division, division, and utility levels, to ensure accountability and improved consumer interface.
To institutionalise target-driven performance and systemic improvement, the HERC Chairman directed implementation of a Balanced Scorecard system within four months.
The BSC is to be used as a strategic performance management tool to set clear targets and monitor outcomes across financial and non-financial parameters. Performance indicators will be tracked at all levels, from field functionaries to top management, covering areas such as consumer satisfaction, operational efficiency, safety, loss reduction, service quality and capacity building, with monthly reviews.
On standardisation of processes, the Commission noted tha

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the avoidable burden on consumers.
During the meeting, DHBVN Managing Director Vikram Singh informed that measures are being taken to further reduce Aggregate Technical and Commercial (AT&C) losses.
It was also noted that UHBVNL and DHBVNL have projected an Annual Revenue Requirement (ARR) of Rs 51,156.71 crore for the ensuing financial year.
The Commission expressed concern over increasing litigation in the power sector, particularly billing-related disputes, and directed utilities to adopt systemic corrective measures.
HERC also sought details of fatal electrical accidents and directed immediate remedial action, including addressing sagging overhead lines and unsafe conditions near transformers and exposed wiring.
On rooftop sol

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Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.
Case-Laws
GST
Levy of GST on fees charged by electricity regulatory commissions examined: activities of tariff regulation, inter-state transmission regulation and licence issuance are statutory, regulatory and quasi-judicial functions and do not constitute 'business' or 'supply' in furtherance of business under the CGST definitions, and services rendered by a court or tribunal fall under Schedule III exclusion; consequence is that fees charged by the commission are not taxable as GST and the show cause notice was set aside, with departmental challenge to the decision dismissed by the Supreme Court rendering the position final.
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Profiteering in real estate GST input tax credit passthrough found; developer to refund Rs 1.00 crore plus interest to buyers.
Case-Laws
GST
Profiteering resulting from failure to pass on increased input tax credit ratio (0.43 percentage points) was quantified at Rs. 1,00,67,677; this finding was accepted and the benefit is to be refunded, apportioned pro rata to 340 home buyers, the respondent having acknowledged the contravention. The respondent is required to refund the profiteered amount to each eligible buyer and to pay interest on the refunded amounts under the applicable CGST rules. The DGAP investigation report is accepted and the proceedings are closed on the basis of the respondent's undertaking to comply with the refund and interest directions.
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GST rectification application permitted to proceed to appellate authority on condition of 50% cash deposit, attachment vacated thereafter
Case-Laws
GST
Rejection of a rectification application under the GST enactment was affirmed as not satisfactory to rectify the order; the HC granted liberty to the petitioner to approach the Appellate Authority provided the petitioner deposits 50% of the disputed tax in cash from its electronic cash register within thirty days, and on such compliance the Appellate Authority must decide the appeal on merits without reference to limitation. Upon compliance the petitioners bank attachment shall be vacated and all recovery proceedings kept in abeyance. The petition is disposed of subject to these conditions.
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Input tax credit adjustment under reverse charge requires adjudication before recovery; coercive recovery set aside and interest refunded.
Case-Laws
GST
The text clarifies that recovery without adjudication is permissible only where the taxpayer has clearly admitted tax liability in filed returns, and such admitted liability remains unpaid; consequently, coercive recovery cannot be invoked for alleged wrongful utilisation of input tax credit without first completing adjudicatory assessment proceedings that quantify tax, interest, fees and penalties. Alleged misuse of input tax credit must be addressed through assessment processes; only after adjudication can recovery steps be taken. The impugned recovery action was set aside and interest collected was ordered to be refunded to the taxpayer.
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Statutory appeal under CGST Act allowed by condoning delay; assessment order quashed and matter remitted subject to deposit.
Case-Laws
GST
Permission to file a statutory appeal was considered by condoning a 478-day delay to determine admissibility; the court quashed the impugned assessment order and remitted the matter to the original authority for fresh adjudication on merits. The remand was made conditional on the petitioner depositing the entire tax amount confirmed in the assessment from its electronic cash register within thirty days of receipt of the order. The time-bar under the GST appeal regime and the deposit requirement governed the court's operative relief.
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Input tax credit limitation under CGST Act reversed; refund application avenue preserved and bank account de-freeze directed
Case-Laws
GST
The challenge concerned entitlement to input tax credit (ITC) affected by the limitation regime: the claim was found barred under the limitation provision of the CGST Act but fell within the period preserved by the proviso permitting claims within an alternate prescribed period, resulting in quashing of the impugned order insofar as it denied ITC on limitation grounds. Consequentially, departmental action premised solely on limitation was restrained, petitioners were granted liberty to seek refund which the department must decide on merits, and any bank accounts frozen under the impugned order were directed to be de-frozen.
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ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decision
Case-Laws
GST
Question concerns the temporal and statutory effect of amendments to Section 16 of the CGST Act and related CBIC guidance on entitlement to input tax credit (ITC). The court acknowledged subsequent insertion of Section 16(5) and a CBIC Circular, held that those developments materially affect prior adjudication, set aside the earlier appellate order and remitted the matter for fresh consideration by the appellate authority in light of Section 16(5) and the Circular. The appellate authority is directed to decide the revenue appeal anew within four months of parties appearing and filing an authenticated copy of the order.
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