Author: admin_gst

Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated.
Case-Laws
GST
Appellate remand power under Section 107(11) was challenged and the court found that the appellate authority's practice of remitting matters back to the adjudicating authority is impermissible; consequently the court refused to direct the writ petitioner to pursue relief before the GST appellate forum. The court noted connected orders dated

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Composite GST notices for multiple years can be quashed; fresh year wise notices permitted and pendency excluded from limitation.
Case-Laws
GST
The note examines sustainability of composite notices issued under the CGST/SGST scheme for multiple assessment years, holding that the concept of a “valid return” and the limitation linked to the financial year constrain multi year adjudication. It recognises that officers may investigate instances spanning years but stresses that consolidated

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Limitation for filing appeal paused when certified adjudication order is supplied; appeal to be filed and decided on merits.
Case-Laws
GST
High Court directed petitioner to file an appeal under the Finance Act, 1994 within fifteen days and ordered that if the appeal is filed within that period the appellate authority shall not raise limitation objection because a certified copy of the adjudication order was supplied; petitioner must file the certified copy with the Appellate Authority w

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Manual Filing of Appeal: appellate offices must accept manual appeals when the e filing portal prevents electronic submission.
Case-Laws
GST
Where an appellant cannot upload an appeal on the common electronic portal because the portal refuses filing absent deposit of a separate demand item, the office must accept a manually filed appeal; the core legal point is that a technical or procedural barrier on the e filing system that prevents initiation of an appeal constitutes a valid ground

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Penalty for false import declarations requires specific pointed findings and a fresh, reasoned hearing before penalties impose.
Case-Laws
GST
Sections 112(a), 112(b) and 114AA are characterised as onerous penalty provisions and require the department to make specific, pointed findings establishing serious violations and an intention to evade duty before imposing penalties; mere reliance on a retracted statement and bills of entry without detailing the petitioner's role, the false declar

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Input Tax Credit pass-through ensured: respondent found to have passed on GST benefit; remaining small payment to buyers to be made.
Case-Laws
GST
Respondent passed on the benefit of additional input tax credit to home-buyers, satisfying the anti-profiteering obligation by providing a commensurate reduction in price; the investigative report acknowledged this pass-through except for a residual payment owed to seven buyers, which the respondent agreed to remit. The tribunal accepted the

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Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate.
Case-Laws
GST
Classification by essential character determines that both shaving cream and shaving foam fall under HSN heading 3307 but occupy different subheadings: shaving cream is classifiable under tariff item 33071010 while shaving foam falls under 33071090. A conjoint reading of Schedule I and Schedule II entries in the concessional rate

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Tripura tea auction centre likely to be operational by April: official
GST
Dated:- 19-2-2026
PTI
Agartala, Feb 19 (PTI) The proposed tea auction centre in Tripura is likely to be made operational by April, an official said on Thursday.

Chief Minister Manik Saha had laid the foundation stone for the state's first tea auction centre at Gurkhabasti in West Tripura district in March, 2024. At present, the country has seven tea auction centres.

“We have set a target to operationalise the first tea auction centre at Gurkhabasti by April,” Tripura Tea Development Corporation (TTDC) chairman Samir Ranjan Ghosh told PTI.

He said buyers have been seeking a transport subsidy to make the auction centre viable, and paying heed to th

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Habeas Corpus: unlawful remand and failure to provide grounds of arrest justify writ relief and set aside remand.
Case-Laws
GST
Habeas corpus petition found maintainable where remand order was not in accordance with law, rendering the arrest illegal; court applied the “reasons to believe” standard to assess whether arrest relied on credible evidence or mere suspicion and found remand record silent on that inquiry, undermining exercise of arrest powers under the special statute. Failure

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Territorial jurisdiction for writs upheld where account debit freeze occurred within limits; bank directed to restore account operation.
Case-Laws
GST
Territorial jurisdiction under Article 226(2) is satisfied because the principal cause of action-the debit freezing of the petitioner's bank account-arose within the Court's territorial limits, permitting a writ petition challenging that freeze. The court applied the principle that a legal right infringed within territorial limits support

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Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST.
Case-Laws
GST
Assignment of long term leasehold rights constitutes transfer of benefits arising out of immovable property where the lease is for a 95 year term and the lease permits transfer; such a transaction lacks the essential element of a supply of services in the course or furtherance of business and therefore falls outside the GST levy. The reasoning adopts

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Classification of Goods: Binding precedent requires reclassification of coconut oil; matter remitted for fresh adjudication.
Case-Laws
GST
Classification of coconut oil turns on application of Chapter Notes and the Harmonized System: pure coconut oil sold as edible oil falls under Heading 1513 unless its packaging meets all requirements of Chapter Note 3 to Chapter 33 and corresponding HS explanatory notes, in which case it is classifiable under Heading 3305 as hair oil. A binding highe

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Interest on Late Tax Payment and penalty remain where pre-payment options were not exercised; assessment and demand sustained.
Case-Laws
GST
Ineligible input tax credit claims triggered interest for late tax payment and a penalty for late payment; the statute permits a taxpayer to avoid higher penalty by pre-paying tax with interest and a reduced penalty under specified pre-payment options, and notifying the tax authority in writing. The petitioner did not exercise any pre-payment alter

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Right to travel upheld as subject to proportionality; limited foreign travel permitted where flight risk is not tangible.
Case-Laws
GST
Right to travel under Article 21 is affirmed as an essential aspect of dignity, but subject to proportionality of liberty-restricting conditions; courts must require a tangible and real flight-risk before imposing travel bars, and may exercise inherent jurisdiction to secure the ends of justice by imposing reasonable conditions rather than total prohibi

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Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
Case-Laws
GST
Interpretation of the General Clauses Act rule excluding the first day and including the last day governs computation of “month” for statutory time-limits under the CGST regime: where an order must be passed by a specified calendar date, the terminal day is included and the day on which a process (show cause notice) is issued is excluded wh

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J&K records Rs 24,080.79 cr GST collection in three years, gets Rs 15,795.13 cr IGST share: CM
GST
Dated:- 17-2-2026
PTI
Jammu, Feb 17 (PTI) Jammu and Kashmir recorded a steady rise in GST collections, with total revenue amounting to Rs 24,080.79 crore over the past three financial years, reflecting improved compliance and a widening tax base, the UT government said on Tuesday.

Replying to a written question by National Conference MLA Pirzada Farooq Ahmed in the Assembly, Chief Minister Omar Abdullah said GST collections in J&K stood at Rs 7,272.15 crore in 2022–23, increased to Rs 8,128.44 crore in 2023–24 and further rose to Rs 8,680.20 crore in 2024–25.

The Chief Minister said that the Union Territory also receive

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ystem has eased compliance for taxpayers, strengthened tax administration and expanded the tax base, leading to a significant rise in monthly GST revenues in the Union Territory.

The steady growth in GST collections and IGST receipts indicates improved revenue mobilisation and more efficient tax administration in Jammu and Kashmir, he added.

He said that the implementation of the Goods and Services Tax (GST) in the Union Territory since July 2017 has simplified the indirect tax regime, improved compliance and widened the tax base.

He said that GST replaced the earlier multi-layered tax structure with a unified system, reduced cascading taxes and leveraged technology for registration, return filing, refunds and e-way bill generation

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Natural Justice breach: meaningless or hurried hearings negate fairness and require fresh adjudication after proper opportunity to be heard.
Case-Laws
GST
Principles of natural justice and protection against arbitrary administrative action form the central subject: the note examines undue haste by a tax authority as violative of Article 14, emphasising that hearings must be meaningful and capable of altering outcomes. It addresses rectification under section 161 and adjudication under s

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Electronic service to the taxpayer's provided email discharges the sender's duty; agent negligence does not invalidate service.
Case-Laws
GST
Electronic service to the e-mail address provided by the taxpayer discharged the Department's duty; non-receipt caused by the taxpayer's agent or chartered accountant is not a ground for interference and does not absolve the taxpayer. Uploading notices on the portal's Additional Notices and Orders tab claimed by the taxpayer was treated as an afte

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Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.
Case-Laws
GST
Show cause notice is the foundation of subsequent proceedings; an adjudicatory order cannot be sustained if it rests on issues not pleaded in the show cause notice because the noticee had no opportunity to respond. The court recorded that the registry cancellation notice and order alleging fraud, willful misstatement/suppression and circular trading were

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Payment under protest does not constitute acceptance; officer must issue a reasoned order and afford hearing.
Case-Laws
GST
Discusses legal issues arising from detention, seizure and release of goods in transit where the taxpayer deposited an assessed amount under protest. Highlights that payment under protest cannot be treated as acceptance of proposed penalty and that a proper order under the relevant detention provision must be speaking and reasoned. Emphasises requirement to afford

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Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.
Case-Laws
GST
Applicant sought tariff classification and GST rate for a commodity ('sago pulp') allegedly used by other manufacturers; the authority found the queries did not concern the applicant's own supply of goods or services and therefore fell outside the statutory definition of an advance ruling under the CGST/TNGST framework. Because the request related to third

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Fixed establishment triggers state registration where onsite permanence and resources for precast erection create taxable presence.
Case-Laws
GST
Where a taxpayer precasts concrete offsite and brings personnel and machinery to a construction site, the site exhibits sufficient permanence and use of human and technical resources to constitute a fixed establishment; consequence: registration is required in the state of the construction site. Transportation and use of precast materials at t

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Input Tax Credit restriction for construction on own account bars ITC on inputs used to build property intended for letting.
Case-Laws
GST
Section 17(5)(d) of the CGST Act denies Input Tax Credit for goods or services received for construction of an immovable property on one's own account, excluding plant and machinery; the provision's phrase “including when such goods or services or both are used in the course or furtherance of business” is interpreted to extend the block to constructi

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Place of supply: transactions between Indian supplier and recipient constitute taxable supply, requiring GST registration even if goods stay abroad.
Case-Laws
GST
Transfer of title on invoicing to an Indian purchaser constitutes a taxable supply of goods between two persons in the taxable territory even though goods are sourced and remain outside India; consequently GST registration and tax payment are required under the governing supply provisions. Paragraph 7 of Schedule III (non-taxa

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IDFC FIRST Bank launches FD backed Hello Cashback Credit Card with up to 5% Cashback
GST
Dated:- 16-2-2026
PTI
Mumbai, 16th February 2026: IDFC FIRST Bank launches Hello Cashback Credit Card, a fixed-deposit-backed offering designed to make credit more accessible for digitally savvy customers, especially young adults aged 18+ with online-first and UPI-led spending habits. The card enables customers to begin building their credit history while benefiting from a strong and clearly differentiated cashback proposition on everyday digital payments.

Hello Cashback features a powerful tiered cashback structure, offering 5% cashback on online spends above ?10,000, 3% cashback on online spends up to ?10,000, and 1% cashback on in-store, contactless, and UPI transactions. Uniquely, the 1% cashback also extends to essential categories such as utilities, education, and insurance. The card is priced at a joining fee of ?1,000 and an annual fee of ?1,000, with the joining fee waived

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y Cashback Cap of ?1,500 across all categories per statement cycle.

6. One fixed deposit. Two returns. The fixed deposit earns interest and powers cashback on every card spend.

7. 100% FD-Linked Credit Limit: Credit limit equal to 100% of fixed deposit value.

8. Access to FD Funds via Card: ATM cash withdrawal limit up to 100% of FD value, interest-free for up to 45 days, with a nominal ?199 + GST withdrawal fee.

9. Instant Credit Limit Enhancement: Flexibility to link additional fixed deposits and increase credit limit instantly.

10. Built-In Safety & Convenience includes insurance covers, purchase protection, lost card liability, roadside assistance, and 1% fuel surcharge waiver, making credit safer & convenient for first-time users.

Fees & Eligibility

The Hello Cashback Credit Card is available against a fixed deposit starting at ?10,000. The joining fee of ?1,000 + GST is waived until March 31, 2026 as an introductory offer. The annual fee of ?1,00

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hello-cashback-credit-card

About the Bank

1. Vision: To build a world-class Bank in India, founded with principles of Ethical, Digital, and Social Good Banking.

2. Scale: IDFC FIRST Bank is one of India’s fast-growing private banks, building its UI, UX, and tech stack like a fintech. As of December 31, 2025, the Bank serves 35 million customers, with a customer business of Rs. 5,62,090 crore ($63.0b) comprising customer deposits of ?2,82,662 crores ($31.7b) and loans & advances of ?2,79,428 crores ($31.3b). Customer deposits grew 24.3% YoY and loans 20.9% YoY. We reach over 60,000 cities, towns, and villages, operate through 1,066 branches.

3. Scope: We are a universal Bank offering complete range of services, including Retail, MSME, Rural, Startups, Corporate Banking, Cash Management, Credit Cards, Wealth Management, Deposits, Government Banking, Working Capital, Trade Finance, and Treasury solutions.

4. Ethical Banking: We are committed to doing right even wh

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usually reserved for the wealthy, even to those holding balances as low as ?5,000. Our ESG scores are high and improving.

7. Customer Friendly Banking: We make banking easy by having a customer first approach. We have waived fees on 36 essential savings account services which are commonly charged in the market, the first and only bank in India to do so. We create “pull” products that customers actively seek out.

8. Governance: We adhere to regulatory guidelines in letter and spirit and actively work with regulators to make things better. We take pride in maintaining highest levels of corporate governance.

9. Shareholders: We are building a well-diversified universal banking portfolio designed to deliver consistent ROE of 16%+.

Employees: IDFC FIRST Bank is designed to be a happy place to work, with cutting-edge roles, meaningful growth opportunities, and a culture of meritocracy. Compensation is healthy, efforts are recognized, and employees experience the pride

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