Goods and Services Tax

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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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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Erroneous bank transfer and recovery under CGST/WBGST provisions: bank directed to restore mistakenly transferred funds to payer within one week
Case-Laws
GST
Dispute concerns recovery of funds erroneously transferred to a wrong beneficiary account and the applicability of CGST/WBGST provisions. HC examined bank report, affidavit of the added respondent and Ombudsman order, found transfer resulted from payers mistake (account digits mismatched) and that the unintended recipient disavowed any commercial relationship and consented to return the funds; consequently the bank was directed to credit the amount back to the payers account within one week. The operative effect is mandatory restitution of the mistakenly transferred amount by the bank to the payer.
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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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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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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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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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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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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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IGST on ocean freight reverse charge clarified as retrospective by SC ruling, leading to successful rectification of prior demand.
Case-Laws
GST
Challenge concerns taxability of ocean freight under the IGST reverse charge mechanism and rejection of a rectification application. The court found the Proper Officer erred in treating a Supreme Court decision as prospective where constitutional precedent requires judgments to operate retrospectively unless expressly prospective, and concluded the SC ruling that Notification 10/2017 is clarificatory (not altering the taxable person under reverse charge) governs earlier import transactions; therefore the impugned confirmation of IGST demand and the March 25, 2025 rejection of rectification could not be sustained and the rectification application was allowed.
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Scope of GST adjudication: order went beyond show-cause grounds, resulting in set aside and remand for fresh hearing.
Case-Laws
GST
Adjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of the GST Act which proscribes confirming demand on any ground other than those stated; consequence: the impugned orders could not stand. The adjudicating authority relied on invoice treatment under forward charge to treat supplies as taxable under reverse charge, a new basis not pleaded in the notice; consequence: that reasoning was found improper. Reliance on GST back-office data may deprive affected persons of effective opportunity to reply; consequence: proceedings must be reheard after affording a proper opportunity and reconsideration, leading to remand of the matter.
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Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed
Case-Laws
GST
Section 107(4) permits a discretionary additional thirty days beyond the primary ninety-day limitation if the appellant shows sufficient cause, and that discretionary period is exhaustive; courts constitutional writ jurisdiction cannot be used to further extend the statutory timeline beyond the total 120 days. Reasons not meeting the sufficient cause standard will not support condonation. Where an alternative efficacious remedy in the statute has been availed, the validity of the original demand order cannot be re-opened via a collateral constitutional challenge. Taxing statutes operate within strict time frames, placing a duty on taxpayers to monitor proceedings and verify orders on the portal.
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GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set aside
Case-Laws
GST
Assessment orders passed under the GST scheme in respect of periods including March, April, June and July 2023 are set aside and the affected taxpayer is permitted to have belated returns taken on record; authorities are permitted to examine and adjudicate liability thereafter under the applicable assessment provisions (including proceedings under substantive assessment provisions) in accordance with law. All other contentions remain open. The taxpayer is directed to pay Rs.25,000 to the High Court Legal Services Authority as costs.
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GST detention notice and order invalidated for delayed portal upload and absence of personal hearing; order quashed
Case-Laws
GST
The challenge concerned validity of detention show cause proceedings where the notice and FORM MOV-7/MOV-9 were alleged to have been uploaded to the portal belatedly and no personal hearing was afforded. The failure to comply with mandated portal uploading timelines was held to cast doubt on the purportedly dated order, resulting in its invalidation. The denial of opportunity of hearing rendered the proceedings ex parte and further supported quashing. For these reasons the impugned show cause notice and consequential administrative action were quashed and set aside without remand.
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Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.
Case-Laws
GST
Challenge concerns validity of service where notices/orders were uploaded under an inaccessible portal tab, preventing the taxpayer from responding and leading to an ex parte assessment under Section 73. The tribunal found that electronic upload in an inaccessible category did not satisfy principles of natural justice because the affected person was not given a realistic opportunity to be heard; consequent rejection of a rectification application was without reasons and vitiated. The impugned rectification rejection was quashed and the matter remitted for reconsideration, directing fresh, reasoned disposal of the rectification plea and consideration of records and explanations with opportunity to the taxpayer.
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Reconciliation statement and extended limitation under Section 74 require fresh adjudication with hearing and order within 12 weeks
Case-Laws
GST
Reconciliation statement dispute regarding an extended period of limitation under section 74 was not addressed by the adjudicating authority, which recorded perfunctory observations; the authority is directed to re-examine the limitation contention and the assertion of having supplied the reconciliation statement and to afford the petitioner an opportunity of hearing before passing a fresh order. The adjudicating authority must deal substantively with the limitation issue and factual assertions and issue a reconsidered order within twelve weeks from receipt of the direction.
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GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger.
Case-Laws
GST
Expiry of statutory limitation for challenging a GST order was decisive where the petitioner failed to substantiate lawful availment of input tax credit and did not refute reliance on invoices from a supplier alleged to issue fake invoices; consequence: the matter was remitted for fresh adjudication. The adjudicating authority is directed to decide on merits subject to a protective condition requiring the taxpayer to deposit 25% of the disputed tax from its electronic cash register within thirty days, balancing revenue protection with the taxpayers opportunity for merits adjudication.
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Wrongful utilisation of input tax credit: bail granted citing compounding possibility and lack of custodial necessity
Case-Laws
GST
Addresses bail in an alleged wrongful utilisation of input tax credit, noting non-compliance with the mandatory prior sanction requirement and the special statute regime. Discusses classification under the statute of cognizable/non-cognizable and bailable/non-bailable offences and observes custodial interrogation was not necessary. Notes alleged wrongful GST returns causing significant loss and that offences may attract sentencing up to five years while compounding remains available, affecting prosecutorial prospects. Considers co-accused anticipatory bail and the impact of continued detention on the accused's business, resulting in grant of regular bail under the special procedure provisions.
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Wrongful input tax credit misuse: anticipatory bail granted, custodial interrogation declined and compounding possibility noted
Case-Laws
GST
Grant of anticipatory bail to an accused for alleged wrongful utilisation of input tax credit was ordered; custodial interrogation was declined because detention would adversely affect business and the alleged amount (~Rs.10 Crores) attracts a maximum five-year sentence, while compounding of offences remains available, so prosecution may be avoidable. Bail was permitted under the courts inherent powers subject to furnishing of bond and compliance with specified restrictive and cooperative conditions. The court noted double jeopardy concerns and recorded the possibility of compounding without directing custody.
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Refund of unutilized input tax credit dispute over export of services and agency status remitted for de novo appellate reconsideration.
Case-Laws
GST
Refund of unutilized input tax credit under the Central GST framework was contested due to failure to satisfy export of services conditions under IGST; the agency/intermediary characterisation of the petitioners role with respect to the parent entity required reassessment. The appellate authority is directed to re-examine contractual clauses, the applicability of relevant circulars and the Sundyne Pumps precedent, and record specific findings. The impugned administrative order is quashed and the matter is remitted for de novo consideration and a fresh decision in accordance with law.
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Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax credit
Case-Laws
GST
Dispute concerns refund treatment for exports where the tribunal finds refunds paid against taxes not actually discharged were irregular and recoverable; only rebates are available where tax was paid at export, whereas unpaid-tax exports permit refund of input tax credit, not tax rebate. The rectification application seeking correction was noted but does not validate the refunds. Because the taxpayer failed to reply to the pre-adjudication show cause notice, the impugned order is set aside and the matter is remitted for fresh merits adjudication, subject to the taxpayer depositing the disputed tax and refunded sums within a stipulated period.
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Input Tax Credit mismatch demand to be re-adjudicated after ex parte order quashed; 50% pre-deposit mandated.
Case-Laws
GST
High Court found an ex parte assessment order issued after the petitioner failed to file a reply to a show cause notice was procedurally vitiated for breach of natural justice, quashed the impugned order and remitted the matter to the first respondent for fresh adjudication on merits. The petitioner must deposit 50% of the disputed tax within 30 days and file a reply to the Form DRC-01 show cause notice with supporting documents; overlapping earlier demand may be explained and pre-deposited. On compliance, the respondent shall pass a final order expeditiously and the bank attachment will stand vacated.
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Blocking of Input Tax Credit for unproven movement of goods; writ dismissed but statutory appeal allowed to furnish documents
Case-Laws
GST
Blocking of input tax credit was contested on grounds of reversal of inadmissible credit with interest and penalty; the decision records that the authority applied its mind when passing the order because the petitioner produced invoices and e-way bill but failed to furnish additional evidence proving actual movement of goods, and thus the challenge lacks merits. The petitioner is granted liberty to file a statutory appeal before the Appellate Commissioner within thirty days and to adduce supporting documents and arguments before that forum.
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Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of proceedings.
Case-Laws
GST
Profiteering in construction services was found due to failure to pass on input tax credit, quantified at Rs. 1,37,672, but the respondent subsequently discharged the statutory obligation under Section 171 of the CGST Act, 2017 by passing Rs. 1,40,732 to the applicant, an amount exceeding the commensurate benefit; the investigation report was accepted, the complaint proceedings concerning sale of a residential unit were closed, and no further remedial action or sanction was warranted as no ongoing contravention of Section 171 subsists.
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