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Notice lacking particulars breaches natural justice, voiding adjudication and requiring reversal of electronic ledger debits.
Case-Laws
GST
Notice to show cause lacked relevant particulars, breaching principles of natural justice and preventing a meaningful response; accordingly the adjudication was vitiated and must be set aside. Adjudication without providing a hearing violated the statutory hearing right and further undermines validity, as did repetition of the same order and subsequent communications issued after the adjudicator became functus officio, which were held to be without jurisdiction. The matter is remitted for fresh consideration after the notice-issuing authority supplies full particulars and the affected party files a reply; electronic ledger debits arising from the invalid order are to be reversed and recredited.
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Cancellation of GST registration: restoration allowed on filing pending returns and full payment; authority may restore registration.
Case-Laws
GST
Cancellation of GST registration for continuous non-furnishing of returns is authorised where an empowered officer may cancel registration from an appropriate date; Rule 22 procedure and its proviso permit restoration if the registrant furnishes all pending returns and pays tax, interest and late fees. The court directed the petitioner to apply to the authority within two months for restoration; the authority may drop proceedings and pass the prescribed form order (REG-20) on compliance. The registrant remains liable for arrears and the order is confined to the case facts.
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Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.
Case-Laws
GST
Mandatory filing requirement of Form GST DRC-07 was central to a challenge to delay in preferring an appeal under the statutory limitation for appeals; the article emphasises that where delay is sought to be condoned on the basis of failure to upload a mandatory form, the appellate authority must expressly consider the grounds set out in the m

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Interim Relief: Appellate Tribunal may grant stay of recovery pending appeal; limited interim protection ordered.
Case-Laws
GST
The High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC procedure, guided by principles of natural justice and has power to regulate its procedure; it also possesses civil court powers and may enforce orders as decrees. The Tribunal's jurisdiction to pass substantive orders necessarily includes i

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Pre-deposit Requirement: petitioner granted liberty to appeal subject to prescribed pre-deposit and appellate consideration of insolvency orders.
Case-Laws
GST
Company in liquidation failed to discharge assessed tax; the writ was filed within the prescribed limitation period and the court granted liberty to challenge the impugned order before the Appellate Authority. The petitioner must comply with the statutory pre-deposit requirement of 10% of the disputed tax within thirty days of re

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Input Tax Credit misuse requires fraud or wilful misstatement; absent that, recovery notice is invalid and credit must be restored.
Case-Laws
GST
Section 17(5)(d) restricts apportionment and blocking of credit solely in relation to goods or services used for construction of immovable property; it therefore does not apply to mere transfer of leasehold rights where no construction activity is shown, and such application is a non-application of mind. Section 74(1) may be invoked only where

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Delay and laches: COVID stay did not excuse failure to prosecute an appeal, petition dismissed for negligent inaction.
Case-Laws
GST
Delay and laches barred relief where statutory limitation to challenge an administrative order had expired and the petitioner failed to prosecute an appeal after receiving notice; the COVID-19 stay of proceedings did not absolve the petitioner of the duty to monitor and list the appeal once stays were lifted, and negligent inaction after the stay ended was

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TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.
Case-Laws
GST
The article determines that the applicant institute qualifies as a specified person required to deduct TDS under Section 51 read with Notification No.50/2018 CT because substantial regulatory control (not day to day operational control) by the Central Government exists; Supreme Court precedent overrides administrative circulars. It clari

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Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.
Case-Laws
GST
The AAR addressed entitlement to input tax credit on GST paid for a contractor-built breakwater and concluded ITC is disallowed because the supply was a works contract for construction of immovable property and does not meet the statutory exception for plant and machinery. The authority applied the statutory definition of plant and machi

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DGGI busts Rs 593 crore fake invoice fraud; mastermind arrested in Bengaluru
GST
Dated:- 28-2-2026
PTI
Bengaluru, Feb 27 (PTI) In a major crackdown on GST fraud, the Belagavi zonal unit of the Directorate General of GST Intelligence (DGGI) has unearthed a fake input tax credit racket worth approximately Rs 593 crore, officials said.

The action followed an investigation into a suspicious GST registration, which led to multiple searches on premises linked to Star Tax Consultant in Bengaluru, the DGGI said in a statement.

“The searches exposed a well-organised network engaged in issuing fake invoices without any actual supply of goods or services, enabling wrongful availment and passing on of input tax credit (ITC) amounting

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CM Yogi reviews tax collection in FY2025-26 so far
GST
Dated:- 27-2-2026
PTI
Lucknow, Feb 27 (PTI) Uttar Pradesh Chief Minister Yogi Adityanath on Friday chaired a high-level meeting to review the updated status of tax and non-tax revenue receipts up to the end of February in the financial year 2025-26.

Assessing the targets and achievements presented by the GST, VAT, Excise, Stamp and Registration, Transport, Energy, Land Revenue and Mining departments, the Chief Minister stated that revenue growth determines the pace of development activities in the state.

He directed all departments to accelerate efforts toward achieving targets through transparency, efficiency, and innovation-driven functioning, the UP government said

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Governor emphasises inclusive and sustainable development through tax reforms
GST
Dated:- 27-2-2026
PTI
Shimla, Feb 27 (PTI) Tax policy plays a crucial role in mobilising national resources for development, welfare and infrastructure creation. An effective tax system forms the bedrock of economic justice, social inclusion and good governance, said Governor Shiv Pratap Shukla on Friday.

Addressing the inaugural session of a two-day International Conference themed “Tax Reforms in India: Challenges and Prospects,” at Himachal Pradesh National Law University (HPNLU), Shimla, he described the Goods and Services Tax (GST) as a historic reform that unified India's indirect tax regime and strengthened cooperative federalism.

He s

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Explainer: MoSPI releases new GDP series with base year 2022-23
GST
Dated:- 27-2-2026
PTI
New Delhi, Feb 27 (PTI) The government on Friday released the New Series of Annual and Quarterly National Accounts or GDP Estimates with base year 2022–23, replacing the previous series with base year of 2011–12.

Here is a quick guide to the fundamental terms used to measure India's economic growth.

What is Gross Domestic Product? Gross Domestic Product or GDP is the value of final goods and services produced in the domestic economy in a financial year.

What is a base year with reference to National Accounts? The base year in National Accounts Statistics is the reference year whose prices are used to calculate real g

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new series is on account of Covid pandemic and implementation of Goods and Services Tax (GST) in 2017-18 which required time for consolidation.

Also, fiscal 2021-22 witnessed sharp GDP growth largely due to the base effect of post-COVID recovery, making it unsuitable, for base revision.

After detailed discussions, the Advisory Committee on National Accounts Statistics recommended 2022-23 as the new base year.

Back series data is expected to be released by December 2026. As per the practice, in India, back-series estimates are recalculated using revised methodology of the new GDP series up to the previous base year.

What new data are being incorporating in new GDP series? In the new series, actual level estimates are bei

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India's GDP to grow 7.6 pc in FY26 after revamp of calculation framework
GST
Dated:- 27-2-2026
PTI
New Delhi, Feb 27 (PTI) India's economic growth estimate was raised to 7.6 per cent for the current fiscal on Friday following a revamp of the GDP calculation framework, underscoring the resilience of the world's fastest-growing major economy amid global trade disruptions.

The growth forecast for the fiscal year ending March, released by the National Statistics Office under a new series of national accounts, compares to the previous estimate of 7.4 per cent under the old data series, and 7.1 per cent in the previous 2024-25 fiscal year.

The calculation revamp, which included a change of base year to 2022-23 and improved capture of faster-growing segments of the economy, however, led to a moderation in real GDP growth in October-December (the third quarter of the current 2025-26 fiscal year) to 7.8 per cent from 8.4 per cent in Q2.

The methodological overhaul, aimed

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ural demand, kept the momentum in the economy.

Earlier this month, New Delhi reached an interim agreement with Washington that reduces effective tariffs to 18 per cent from 50 per cent, before the US Supreme Court struck down President Donald Trump's global tariffs.

India's Chief Economic Advisor V Anantha Nageswaran said the economic growth projection for the next fiscal has been revised upwards by 20 basis points to 7-7.4 per cent following the release of the new GDP series.

The Economic Survey presented in Parliament in January projected a growth rate of 6.8-7.2 per cent for the fiscal year 2026-27.

“The economy is more likely to achieve a number closer to 7.4 per cent rather than 7 per cent,” he said, adding that based on current indicators, nominal GDP growth would be close to 11 per cent and the size of the economy would comfortably cross the USD 4 trillion-mark.

Nageswaran also asserted that the Indian economy continues to maintain strong growth momentum, sup

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for FY2027, as against the 4.3 per cent assumed in the budget, assuming a nominal GDP growth of ~10 per cent in the fiscal.” Projecting a GDP growth of 7 per cent in the 2026-27 fiscal, Icra said there is a higher likelihood of a prolonged pause on the interest rate by RBI, amid expectations of a base-led uptick in the CPI inflation in the near term.

The Ministry of Statistics and Programme Implementation (MoSPI) on Friday released the New Series of Annual and Quarterly National Accounts Estimates with base year 2022–23, which replaces the previous series with a base year of 2011–12. This is the 9th base revision of the GDP series.

According to the new series, the gross domestic product (GDP) in the October-December quarter of 2025-26 grew by 7.8 per cent, up from 7.4 per cent in the year-ago period, mainly driven by the manufacturing and services sectors.

Further, the GDP growth for the second quarter has been revised upwards to 8.4 per cent from 8.2 per cent in the

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per cent and 7.1 per cent, respectively, during 2023–24 and 2024–25. Nominal GDP has registered 11 per cent and 9.7 per cent growth rates during 2023–24 and 2024–25, respectively.

“Manufacturing sector has been the major driver in contributing to the resilient performance of the economy in consecutive three financial years after rebasing. This sector has attained double-digit growth rates in 2023-24 and 2025-26,” MoSPI said.

'Trade, Repair, Hotels, Transport, Communication and Services related to Broadcasting, Storage' sector has attained a growth rate of 10.1 per cent at constant prices in 2025-26.

On the consumption side, both the Private Final Consumption Expenditure (PFCE) and Gross Fixed Capital Formation (GFCF) have exhibited more than 7 per cent growth rate in 2025-26.

The new series uses new data sources like Goods and Services Tax (GST) data, Public Finance Management System (PFMS), E-vahan, which are more comprehensive and available at a shorter time l

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New GDP series projects higher growth rate at 7.6 pc in FY26, 7.8 pc in Oct-Dec
GST
Dated:- 27-2-2026
PTI
New Delhi, Feb 27 (PTI) India's GDP growth estimate has been raised to 7.6 per cent for the current fiscal from 7.4 per cent after the government revised the calculation methodology, including change in base year and adding data from GST and e-Vahan portal, to better reflect economic activities.

The Ministry of Statistics and Programme Implementation (MoSPI) on Friday released the New Series of Annual and Quarterly National Accounts Estimates with base year 2022–23, which replaces the previous series with a base year of 2011–12. This is the 9th base revision of the GDP series.

According to the new series, the gro

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aid, while releasing the new series.

The series provides the 'Second Advance Estimates of Annual GDP for FY 2025–26' and 'Quarterly Estimates of GDP from Q1 (April-June) of FY 2022-23 to Q3 (October-December) of FY 2025-26'.

Nominal GDP has witnessed a growth of 8.6 per cent during 2025-26.

These growth rates are revised upward from their respective First Advance Estimates computed using previous base year (2011-12), MoSPI said.

It further said that the economy has exhibited sustained performance, recording real GDP growth rates of 7.2 per cent and 7.1 per cent, respectively, during 2023–24 and 2024–25. Nominal GDP has registered 11 per cent and 9.7 per cent growth rates during 2023–24 and 2024–25, respectively.

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ich are more comprehensive and available at a shorter time lag, and have been explored for augmenting the existing data sources for compilation and corroboration of estimates.

Further, MoSPI said that in the new series, double deflation will be used in the manufacturing and agriculture industries and single extrapolation elsewhere.

As such, single deflation has been completely done away with. Besides, deflators will be used at a more granular level.

In the old series, the household sector was estimated either through inter-survey growths or through some proxy indicators.

In the new series, level estimates of the household sector will be compiled through regular surveys – Annual Survey of Unincorporated Sector Enterprise (A

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Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment.
Case-Laws
GST
Validity of notifications issued under the impugned scheme was challenged on grounds that portal uploading under 'Additional Notices and Orders' did not constitute proper service and that non-compliance with statutory procedural requirements vitally affected the order's validity; the writ was entertained on those vires and natural jus

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Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
Case-Laws
GST
Appellate authority failed to apply independent mind by paraphrasing the adjudicating authority and neglecting the petitioner's explanations and documents on record; the HC found the appellate order uninformed and susceptible to judicial reproach. The court held that the appellate order does not reveal consideration of submissions or

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Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
Case-Laws
GST
Grant of an opportunity of hearing under Section 75(4) and principles of natural justice were determinative: absence of proof that petitioners received the online notice meant no opportunity to be heard, rendering the adjudication contrary to the statutory hearing requirement and natural justice. Consequently the High Court set aside the adjudicati

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Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
Case-Laws
GST
Rule 142(5)-(6) obligation requires electronic uploading of a summary of assessment orders in Form GST DRC-07, and such uploading is treated as the statutory Notice for recovery; therefore the summary serves to inform the demand and preserves the taxpayer's right to appeal. Compliance with this prescribed electronic summary is mandatory for prosecuting recover

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Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
Case-Laws
GST
Constitution of a Tribunal requires active steps to render it functional; the HC emphasised the duty to enable tribunals for adjudicatory work including virtual/e court capability and IT infrastructure, and to complete appointments of Members. The court directed an affidavit by an officer not below Joint Secretary verifying steps taken, and g

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Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
Case-Laws
GST
Non-speaking assessment orders that do not address taxpayer submissions violate the principles of natural justice; the impugned orders confirming liability and referring to interest and penalty without reasoned findings were quashed and set aside. The respondents are directed to issue fresh show-cause notices, grant a personal hearing, and

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Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
Case-Laws
GST
Application maintainability was questioned where the applicant initially failed to produce purchase and sales invoices and product brochure; the appellate power to confirm or modify an advance ruling exists but no merits determination was possible on the record. The applicant subsequently furnished invoices and offered furthe

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Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
Case-Laws
GST
AAR applies dictionary meanings for undefined statutory terms and holds that the dry citrate powder is a chemical (salt/ester of citric acid) classifiable under HSN 29181590 based on composition; the product does not satisfy the statutory notion of an instrument, appliance or apparatus so medical-device licensing is not determinative for tariff classificat

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Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
Case-Laws
GST
Intermediary services are distinguished from principal-to-principal supplies: where a supplier contracts directly with and is paid by a foreign university the supplier is not an intermediary but provides marketing services on a principal-to-principal basis, making those services export of services and placing the supply at the recip

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Central Board of Indirect Taxes and Customs (CBIC) and Permanent Mission of India organise Special Trade Facilitation Sessions at World Trade Organisation in Geneva.
GST
Dated:- 26-2-2026

Indian Delegation led by Member Customs showcases India's digital Customs reforms and TFA implementation ahead of India's Trade Policy Review in July 2026

India has notified 100% WTO Trade Facilitation Agreement commitments and advances 'TFA Plus' measures under National Trade Facilitation Action Plan 3.0

India highlights indigenously developed digital Customs ecosystem including Single Window Interface, Risk Management System and Authorised Economic Operator Programme

Digital Customs reforms reduce compliance burden for MSMEs and strengthen India's integration into global value chains

CBIC's Ease of Doing Business reforms for 2026 focus on trusted importer framework, courier export liberalisation and simplified e-commerce export procedures

Wide participation from delegates

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s experience and best practices.

Having achieved compliance with WTO TFA commitments, India has moved towards “TFA Plus” measures under the National Trade Facilitation Action Plan (NTFAP 3.0), aiming to go beyond the minimum requirements and align with evolving global best practices. During the session on Trade Facilitation, Indian Customs delegation highlighted it's 'whole-of-government approach' in Customs reforms, and pioneering efforts in creating a faceless, contactless and paperless Customs ecosystem through extensive digitalization and process re-engineering.

India has notified 100% of its TFA commitments within the stipulated timelines. The progress reflects India's sustained commitment to:

• Enhancing transparency

• Improving inter-agency coordination, and

• Simplifying cross-border trade procedures

The CBIC showcased its advanced and indigenously developed systems as following:

• Comprehensive Customs Automated Syst

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CO as Regional Training Centre for Asia-Pacific and Regional Customs Laboratory respectively. It was stated that, since 2022, NACIN has conducted 65 trainings and more than 1,800 international participants from around 30 countries were benefited by these initiatives. Several of them were done in collaboration with various international organisations such as WCO, ADB and others. Similarly, CRCL trained more than 300 international participants. India expressed its willingness to partner with countries especially developing countries to strengthen their capacity for implementing trade facilitation Agreement commitments. The participants appreciated the state-of-the-art infrastructure of these institutions and the training offered by the premier institutions of India. 

The Special Secretary and Member (Customs), Shri Surjit Bhujabal, remarked that India's digitisation and modernisation of customs procedures over the past decade have contributed meaningfully to trade growth, and dee

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enabling factory-to-ship clearance. Key reforms also include removing the Rs.10 lakh value cap on courier exports, allowing exporters to ship goods of any value via courier, benefiting MSMEs and e-commerce exporters; the Return to Origin (RTO) for returning unclaimed or uncleared international courier shipments to foreign senders, and a simplified, risk-based customs framework for handling e-commerce export returns.

The Ambassador and Permanent Representative to the WTO Geneva, Dr Senthil Pandian, stated that India has pursued trade facilitation reforms as a core pillar of its trade policy. According to the UNESCAP Global Survey 2023, India achieved an overall trade facilitation implementation score of over 93 percent, placing it among the leading performers in the Asia-Pacific region and the highest in South Asia. India secured full implementation scores in areas such as Transparency, Formalities, Institutional Arrangements and Cooperation, and Paperle

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