Goods and Services Tax

Bharat Law House Pvt. Ltd. Launches Three Power-Packed Books, Authored by Adv. Suresh Sharma and Adv. Varun Sharma
GST
Dated:- 5-2-2026
PTI
Mumbai (Maharashtra) [India], February 05: A significant literary and professional milestone was marked on January 31, 2026, with the grand launch of three books published by Bharat Law House Pvt. Ltd., including two landmark GST titles and The First-Generation Lawyer. The event, held in Fortune Select Exotica – Member ITC Hotels’ Group, Navi Mumbai from 5:30 PM to 8:30 PM, brought together an eminent gathering of dignitaries, legal professionals, chartered accountants, and business leaders to celebrate definitive new contributions to GST law and practice. The event was hosted by Mr. Ravi

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ention of Money-Laundering Act, 2002) – Law & Practice The event also featured the Authors: • Advocate Suresh Sharma – Practitioner in Tax Litigation • Advocate Varun Sharma – Practitioner in Tax Litigation The Chief Guest and Honorary Guests shared their perspectives on the evolving GST framework, enforcement challenges, and the importance of practical legal understanding for professionals and businesses.
The evening marked the launch of three significant legal publications by Bharat Law House Pvt. Ltd., united by one shared professional journey, the evolution of legal practice from courtroom expertise to lived experience.
The two GST-focused titles, authored by Adv. Suresh Sharma and Adv. Varun Sharma, offers definitive, practic

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tes and litigation to documenting the human experience behind the profession.
Published by Bharat Law House Pvt. Ltd., the works bring a practical, experience-driven perspective aimed at strengthening understanding and confidence in GST compliance, covering search, seizure, summons, arrest, litigation, and related legal processes.
Please note: Dignitaries in the image (from left to right): Hon’ble Shri Vinayak Harish Vishwas, Mr. Ravi Puliani, Mr. Vinod Desai, Mr. Radhanath Purohit, Adv. Suresh Sharma, Adv. Akhilesh Dubey, Ms. Prerana Deshbhratar, Adv. Varun Sharma.
(Disclaimer: The above press release comes to you under an arrangement with PNN and PTI takes no editorial responsibility for the same.). PTI PWR
News – Press releas

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Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance
Case-Laws
GST
Imposition of a general penalty where concurrent assessment orders exist was held arbitrary under the doctrine against double punishment; consequence: the general penalty of Rs.50,000 was set aside. The liability for late fee was sustained on merits and the petitioner was directed to pay Rs.1,67,200 within 30 days; consequence: on compliance the im

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Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoff
Case-Laws
GST
Court exercised discretionary relief despite expiry of limitation under Section 107 by quashing and remitting the tax order for fresh adjudication on merits. The writ is disposed subject to the petitioner depositing 25% of the disputed tax as a pre-deposit condition for de novo proceedings; bank attachment is ordered to be vacated on compliance and provided no other ar

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Limitation for tax recovery under Section 73 remitted for fresh adjudication subject to 50% predeposit and lifting attachment
Case-Laws
GST
Limitation for issuance of a tax recovery order under Section 73 was considered alongside an extension by notification; because the impugned order was ex parte after the petitioner failed to reply to the show cause notice, the court remitted the matter for fresh adjudication on merits. The respondent must give notice before passing any fresh order.

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GST rate reduction on instant noodles found profiteering; Rs90.9 lakh directed to Consumer Welfare Fund, no interest or penalty
Case-Laws
GST
Invoice-wise comparison found a rebuttable presumption of profiteering following a GST rate reduction on specified snack products; the DGAP report quantified profiteering at Rs. 90,90,310 for 15.11.2017-31.12.2018 and that amount must be deposited equally into the Consumer Welfare Fund. Interest was not imposed because the rule authorising 18% int

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Challenge to show cause notice under GST court refuses preadjudication interference, preserves crossexamination and rebuttal rights
Case-Laws
GST
A challenge to a show cause notice under the GST framework raises disputed factual issues best resolved in adjudication; accordingly, preadjudication interference is declined. The petitioner need not be compelled to deposit proposed amounts before adjudication. Statements of recipients recorded in investigation may be relied upon by revenue,

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Entitlement to input tax credit despite limitation due to retrospective amendment; orders based solely on limitation quashed and recovery restrained
Case-Laws
GST
Entitlement to input tax credit was upheld despite limitation under the former provision because a retrospective amendment inserting Section 16(5) governs eligibility; accordingly, assessment orders that denied ITC solely on limitation grounds are quashed insofar as claims fall within the period prescribed by Section 16(5) and

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Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand
Case-Laws
GST
Show cause notices must quantify interest liability before demanding it; failure to quantify interest for the specified period in the notice violated the statutory requirement and rendered both the notice and subsequent adjudication order invalid. The court distinguished liability quantified in orders from liability that must be specified in notices, holding

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Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.
Case-Laws
GST
Provisional attachment under the Act expires after one year, and an attachment directed by reference to a PAN does not automatically operate on a separate savings bank account absent a specific attachment order for that account; consequently the provisional attachment in relation to the petitioner's savings account is nonoperational as the oneyear perio

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Benefit of Circular No.224/18/2024-GST on recovery stays where intimation satisfies undertaking; refund ordered after withholding pre-deposit
Case-Laws
GST
Applicability of Circular No.224/18/2024-GST para 6 turns on two preconditions: deposit of the pre-deposit contemplated under Section 112 and provision of an undertaking/intimation to the proper appellate authority. The court accepted that the taxpayer furnished the required intimation and, in the peculiar facts, treated that intimat

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Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery
Case-Laws
GST
Cancellation of GST registration was upheld where registration was obtained to wrongfully avail input tax credit without proof of physical movement and genuineness; court found transactions were camouflaged by mantenering multiple registrations at the same premises, and that invoices were used to pass illegitimate ITC. The appellate order affirming

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UP: Five arrested for GST fraud, Rs 7.03 crore revenue loss unearthed in Etawah
GST
Dated:- 3-2-2026
PTI
Etawah (UP), Feb 3 (PTI) Uttar Pradesh Police arrested five members of an organised gang on Tuesday for allegedly being involved in large-scale Goods and Services Tax (GST) evasion through fake firms, uncovering a revenue loss of about Rs 7.03 crore, officials said.
The accused created shell firms and issued fake tax invoices without any actual supply of goods to illegally generate and pass on input tax credit (ITC), Senior Superintendent of Police Brijesh Kumar Srivastava said.
Three people were arrested earlier in the matter, while five others were held on Tuesday, the officer said.
During searches, police recovered a la

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Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal
Case-Laws
GST
The note addresses the legal sufficiency of an electronically uploaded assessment order and its summary carrying a Reference Number / Document Identification Number as proof of digital authentication; the Reference Number is treated as exclusively assigned to that order, supporting its validity. It also treats unexplained delay in approaching

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Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.
Case-Laws
GST
Notification No. 12/2017 treats transfer of a going concern or an independent part as an exempt supply of services, and the petitioner is entitled to that exemption notwithstanding unresolved doubts about whether the GST Act itself treats such transfers as taxable services. Section 18(3) permits transfer of unutilised input

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Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.
Case-Laws
GST
Petitioner sought limited relief to secure time for payment of admitted tax liabilities for specified assessment years; the HC, invoking the interest of justice and noting the petitioner's restricted request, granted a fourweek period for payment and disposed of the writ petition. The court directed payment of the admitted tax liabilities and remitted any remaining p

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Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.
Case-Laws
GST
Petitioner failed to produce the complete email extract confirming receipt of notices, creating a procedural irregularity that informed interim relief. The court required an interim deposit to secure the revenue interest because the effective promoter had left and the petitioner is represented by a senior citizen director; consequence is immediate: Rs.

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Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.
Case-Laws
GST
Challenged audit report and show cause notice were ordered reconsideration: the court found Defects 1-6 did not warrant confirmation of demand after verification of records and reconciliations, and observed no established suppression, misstatement or intent to evade tax. The respondent is directed to decide the issues on merits, provide opportunity

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Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative
Case-Laws
GST
The High Court considered whether tax determinations issued after a proprietor's death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor's death, service of a show cause notice and opportunity to respond mus

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Customs revenue target modest, achievable: CBIC chief
GST
Dated:- 2-2-2026
PTI
New Delhi, Feb 2 (PTI) The government has projected a modest 5 per cent growth in customs revenue for FY2026-27 after taking into account the impact of free trade pacts, duty exemptions on capital goods imports and tapering of edible oil imports, a top official said on Monday.
Goods and Services Tax (GST) revenues in FY27 are projected to grow at 6.3 per cent, with a buoyancy of 0.94 even after a reduction in tax rates on about 375 items with effect from September 22, 2025, Central Board of Indirect Taxes and Customs (CBIC) Chairman Vivek Chaturvedi said in a post-Budget interview to PTI.
The FY'27 tax revenue targets are realistic and achievable,

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Gross and Net GST revenue collections for the month of Jan, 2026
GST
Dated:- 2-2-2026

The gross and net GST revenue collections for the month of Jan, 2026.
=============
Document 1
GST Gross and Net Collections as on 31/1/2026 (Amount in crores)
MonthlyYearly
GST CollectionsJan-25Jan-26% GrowthJan-25Jan-26% Growth
ABCD = C/B-1EFG = F/E-1
A.1. Domestic
CGST36,07738,7923,40,4273,66,288
SGST44,94247,8174,22,8534,52,133
IGST53,62354,5225,03,4625,31,374
Gross Domestic Revenue1,34,6411,41,1324.8%12,66,74113,49,7956.6%
A.2. Imports
IGST47,45352,2534,35,1504,93,628
Gross Import Revenue47,45352,25310.1%4,35,1504,93,62813.4%
A.3. Gross GST Revenue(A.1+A.2)
CGST36,07738,7923,40,4273,66,288
SGST44,94247,8174,22,8534,52,133
IGST1,01,0751,06,7759,38,61210,25,002
Total Gross GST Revenue1,82,0941,93,3846.2%17,01,89118,43,4238.3%
B.1. Domestic Refunds
CGST3,6173,30328,26632,679
SGST4,7694,26535,89441,723
IGST5,7335,55146,25564,572
Refund – Domestic14,11913,119-7.1%1,10,4151,38,97325.9%

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is continuing only as a transitory arrangement till entire loan and interest liability are discharged (2) The above numbers are provisional and the actuals number may have slightly vary on finalisation.
Table 1: SGST & SGST portion of IGST settled to States/UTs in January, 2026
(Rs. in crore)
Pre-Settlement SGSTPost-Settlement SGST1
State/UTJan-25Jan-26Growth (%)Jan-25Jan-26Growth (%)
Jammu and Kashmir2912931%7497561%
Himachal Pradesh2252396%54764818%
Punjab82093814%2,1822,45312%
Chandigarh82899%22225515%
Uttarakhand494470-5%8649358%
Haryana2,0742,1745%3,6674,66327%
Delhi1,5921,6091%3,3103,4023%
Rajasthan1,6321,80811%4,0864,1822%
Uttar Pradesh2,9953,0030%7,3357,4512%
Bihar8669267%2,5622,7397%
Sikkim3735-5%87959%
Arunachal Pradesh415124%160150-6%
Nagaland2826-6%9589-7%
Manipur25275%9011122%
Mizoram17170%7369-6%
Tripura51559%147144-2%
Meghalaya637011%171170-1%
Assam5635722%1,2821,3777%
West Bengal2,0742,1514%4,1824,4406%
Jharkhand7537662%1,224666-46%
Odisha1,4791,66913%2,1621,953-10%

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9%30,08131,4124%
Rajasthan15,06816,0296%36,17137,9785%
Uttar Pradesh28,90629,4772%70,40369,813-1%
Bihar7,5478,40611%23,49325,5319%
Sikkim33941422%81296619%
Arunachal Pradesh43460239%1,4841,66912%
Nagaland23531936%88498612%
Manipur2962960%9469551%
Mizoram219175-20%772758-2%
Tripura4424798%1,4151,372-3%
Meghalaya50757113%1,4871,475-1%
Assam5,2745,6397%12,79615,08418%
West Bengal19,90820,6934%38,44338,8191%
Jharkhand7,2347,7757%11,65210,948-6%
Odisha14,55515,3385%21,34019,774-7%
Chhattisgarh7,1567,5786%12,72111,670-8%
Madhya Pradesh11,32712,0396%29,84628,644-4%
Gujarat37,35340,4028%60,61966,39010%
Dadra and Nagar Haveli and6146486%1,0591,043-1%
Maharashtra93,1611,01,1229%1,41,7141,60,91814%
Karnataka37,22941,14511%68,47771,6305%
Goa2,1532,1821%3,7343,7490%
Lakshadweep76-12%9311-88%
Kerala12,30713,1927%27,16927,9903%
Tamil Nadu37,82239,7115%63,29664,4242%
Puducherry4594856%1,2721,197-6%
Andaman and Nicobar Island1851882%48460425%
Telangana17,72218,5595%36,72138,0574%
Andhra Pradesh11,87412

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132,5810.9%13.0%7.5%
5Uttarakhand96,8531,4772,3833,9327,7921,24,1461,9532,7213,9448,6183,4305,1047,87516,4090.6%-8.5%-4.4%
6Haryana2,69,2287,0889,05131,89148,0293,49,7549,25311,79429,97051,01616,34020,84561,86099,0456.0%8.9%7.5%
7Delhi3,47,8746,1047,01814,16227,2845,33,1067,8329,05223,80040,68513,93716,07037,96267,96812.5%3.3%6.8%
8Rajasthan3,65,8055,4657,0557,56920,0906,03,5687,0218,9748,49124,48512,48616,02916,06044,5753.0%4.7%4.0%
9Uttar Pradesh9,60,38410,30113,61416,14240,05711,62,91612,25015,86314,48342,59622,55129,47730,62582,6534.4%3.7%4.1%
10Bihar3,04,2601,9843,3431,6266,9543,77,4772,7235,0621,1618,9474,7088,4062,78715,90010.9%12.2%11.6%
11Sikkim4,9821261591,4631,7486,7192002551,0561,5113274142,5193,259-8.0%2.1%-3.6%
12Arunachal Pradesh8,8401692036143212,762323399888114926021481,24332.8%35.7%34.6%
13Nagaland4,527110135312756,6071451858441425531911568931.5%33.0%32.4%
14Manipur6,2096688231779,03016120857425227296806023.7%1.1%1.8%
15Mizoram3,9155174391635,466701011718812017556351-

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2%
27Maharastra8,27,72439,79946,06251,7991,37,66011,42,71048,45155,06058,3831,61,89588,2501,01,1221,10,1822,99,5559.8%7.3%8.4%
29Karnataka4,43,50915,51019,36830,20765,0846,50,85017,98821,77725,82165,58633,49841,14556,0281,30,67110.0%13.1%11.5%
30Goa19,6896188048972,31929,2151,1341,3789483,4601,7522,1821,8455,779-4.2%1.5%-0.8%
31Lakshadweep25623813250233846112154.6%-9.0%21.4%
32Kerala1,74,7346,2347,4523,44817,1352,63,8464,5415,7402,23812,52010,77513,1925,68729,65412.7%3.3%8.6%
33Tamil Nadu5,07,75113,27216,55918,47548,3067,14,67517,48223,15119,33159,96530,75439,71137,8061,08,2717.2%7.7%7.5%
34Puducherry10,29912819347679715,5742072929591,4583354851,4342,25512.5%-11.2%-4.1%
35Islands Andaman and Nicobar2,84890107912873,55961822316615118811445322.2%15.9%19.9%
36Telangana2,43,2796,9218,5547,77323,2493,18,5287,88010,0048,61826,50314,80118,55916,39149,7516.6%4.9%5.7%
37Andhra Pradesh1,87,8244,7866,2287,34818,3622,55,9684,9946,3165,38916,6999,78012,54412,73735,061-0.9%3.8%1.3%
38Ladakh3,7745880

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Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is available
Case-Laws
GST
Service of notices uploaded solely on the statutory GST electronic portal and denial of personal hearing were challenged as breaches of the principles of natural justice; the court noted personal hearing obligations and adequacy of electronic service are central. The court emphasised that writ jurisdiction under Article 226 is discretionary and ordinari

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Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissed
Case-Laws
GST
Summons issued during a GST inquiry constitute an evidence-gathering measure and do not themselves initiate prosecutorial proceedings; therefore the summonses challenged were held valid and within statutory power. The court treated arrest safeguards under the relevant arrest provision as distinct and emphasised procedural protections for arrest, w

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Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.
Case-Laws
GST
Failure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appellate authority did not address figures available in GSTR-1, GSTR-9 and GSTR-3B, its omission constituted an abdication of duty and that appellate order was set aside. The adjudicating authority likewise failed to consider the same retu

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Violation of natural justice in GST adjudication: personal hearing details and reasoned orders required, petition allowed
Case-Laws
GST
Violation of natural justice arises where the notice for adjudication does not specify date, time and venue for personal hearing; administrative practice must therefore provide such intimation before a final order is passed, although a fresh show cause notice is not required. Administrative orders must be reasoned; absence of the taxpayer from proceedin

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Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.
Case-Laws
GST
Section 107(4) CGST permits the appellate authority a discretionary additional one-month extension where an appellant is prevented by “sufficient cause” from filing within 90 days; that discretion ends with that 30-day window and cannot be expanded under Article 226. The court emphasises taxpayers' duty to monitor the GSTIN portal and rejects

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