Goods and Services Tax

Binding effect of appellate remand directions requires fresh adjudication after hearing where linked proceedings must be considered together.
Case-Laws
GST
The HC held that a remand order requiring the show cause notice dated 8 February 2023 and the cancellation proceedings to be considered together had to be followed by the original authority, because both matters could affect the adjudication. The impugned order was passed without compliance with that appellate direction, so it was set aside. The proceedings were restored to the Joint Commissioner for fresh adjudication in accordance with the remand order and after granting the parties a fair opportunity of hearing, with all contentions left open.
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Jurisdiction under Section 74 challenged over pre-GST development obligations and prima facie stay of GST proceedings
Case-Laws
GST
Show cause notices issued under Section 74 of the CGST Act were prima facie found vulnerable where the underlying development agreements predated GST and the developer's obligations to hand over flats free of cost had already crystallised. The Court also noted the audit report and the taxpayer's settlement communication, and observed that the commissioner's approach appeared inconsistent with those materials. It therefore recorded a prima facie view that the notices may have been issued without jurisdiction and stayed further proceedings pending final disposal of the writ petition.
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Conditional pre-deposit and de novo adjudication directed after additional 15% deposit and reply to the show cause notice.
Case-Laws
GST
A writ petition challenging the order confirming the proposal in the show cause notice was disposed of by directing a de novo adjudication on merits, subject to the petitioner's compliance with an additional pre-deposit condition. The Court accepted the petitioner's willingness to deposit an extra 15% of the disputed tax over and above the amount already pre-deposited at appeal stage, and required a reply to the show cause notice with supporting documents. The impugned order was treated as an addendum to the notice, earlier payments were to be adjusted subject to verification, and lifting of the bank attachment was made conditional on compliance and the absence of other arrears.
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Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
Case-Laws
GST
Employee recoveries for canteen and bus transportation facilities are taxable to the extent the employer recovers consideration from employees, because the arrangement involves a supply by the employer to employees in the course of business; the employer-borne concessional portion is treated as a non-taxable perquisite under the employment relationship. Notice pay recovery is not consideration for tolerating an act or situation, but a contractual deterrent or compensation under the employment arrangement, so it falls outside GST.
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Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt goods.
Case-Laws
GST
Tax treatment of printed publications depends on ownership of the content. Where the customer supplies the text or usage rights and the printer uses its own physical inputs, the principal supply is printing service classifiable under SAC 9989, and the supply is taxable at 18% GST. Where the applicant owns the content and supplies printed books from its own materials, the transaction is a supply of goods classifiable under HSN 4901, and the printed books are exempt from GST. This applies to books, booklets, open-sale publications, special-edition books, admission booklets, and similar printed material on the same ownership basis.
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Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties.
Case-Laws
GST
Employee recoveries for canteen and transportation facilities were treated as taxable supplies to the extent amounts were recovered, because the employer's provision of these facilities was incidental to business and the recovery constituted consideration; the employer-borne concessional portion was treated as a non-taxable perquisite under the employment contract. Input tax credit was denied on employee transportation as a service used for personal consumption, and canteen credit was also denied because the canteen contractor supplied restaurant service at the concessional rate without input credit. Notice pay recovery was held outside GST, as it was treated as a contractual deterrent or penalty rather than consideration for tolerating an act.
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GST fraud unearthed in Meerut, 1 arrested
GST
Dated:- 2-4-2026
PTI
Meerut (UP), Apr 1 (PTI) The crime branch unit in Meerut has unearthed a Goods and Services Tax (GST) fraud involving crores of rupees and arrested one accused in connection with the case, police said on Wednesday.

The incident came to light during the investigation of a case registered at Ganganaagar police station.

During the probe, it was found that Pramod Kumar (56), a resident of Pratap Vihar Colony in Brahmpuri, along with his associate Sarvang Jain and others, had created a network of fake firms to carry out the fraud, the police said.

According to officials, the accused availed input tax credit (ITC) illegally through fake invoices, causing an

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HIGHLIGHTS
GST
Dated:- 1-4-2026
PTI
New Delhi, Apr 1 (PTI) Following are the top stories at 9 pm NATION DEL87 LDALL FCRA (8.43 PM)

As BJP and Oppn spar, debate on FCRA amendment bill in LS deferred New Delhi/Alappuzha: A discussion in the Lok Sabha on a bill to amend the Foreign Contribution Regulation Act (FCRA) scheduled for Wednesday was deferred amid a political slugfest, with the opposition alleging that the new measures could curb minority rights and tighten government control over NGOs.

CAL74 AS-POLL-2NDLDALL PM (8.33 PM)

Assam polls: PM woos tea garden workers, accuses Congress of planning law to protect infiltrators Gogamukh/Behali (Assam): Prime Minister Narendra Modi on Wednesday launched the BJP’s poll campaign in Assam, predicting a “hat-trick” for his party with people's blessings and asserted that the Congress will achieve a “century of defeats” in elections.

DEL54 PM-WASIA-MEETING (5.14 PM)

PM Modi to review

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along with the NDA.

BOM18 DEF-WASIA-LD NAVY CHIEF (8.47 PM)

Indian Navy was minutes away from striking Pak from sea during Op Sindoor: Admiral Tripathi Mumbai: The Indian Navy was minutes away from striking Pakistan from the sea during Operation Sindoor when Islamabad requested stoppage of kinetic actions, Navy chief Admiral Dinesh K Tripathi said on Wednesday.

CAL61 WB-POLLS-2ND LD MAMATA (6 PM)

Be cautious while filing nominations, new officers may reject them: Mamata to TMC nominees Kolkata: Trinamool Congress supremo Mamata Banerjee on Wednesday alleged that officials recently appointed by the Election Commission were entrusted to reject nominations of her party's poll candidates and urged them to be cautious while filing their nominations.

MDS57 KL-POLLS-LD RAJNATH (6.57 PM)

'God not secure in Kerala', LDF betrayed Lord Ayyappa for few pieces of gold: Rajnath Singh Kochi: Senior BJP leader and Defence Minister Rajnath Singh on Wednesday la

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nals to decide on pleas against exclusion or inclusion, says SC New Delhi: Nineteen appellate tribunals headed by former chief justices and high court judges will decide on the pleas of those excluded from the voter list during the Special Intensive Revision (SIR) of the electoral rolls in poll-bound West Bengal, the Supreme Court said on Wednesday.

LGD32 DL-HC-CHILD TRAFFICKING (5.24 PM)

Delhi HC says Delhi has become 'mandi' for child trafficking, seeks police's response on PIL New Delhi: The national capital has become a “mandi” for child trafficking, the Delhi High Court said on Wednesday and asked the railways and the police to respond to a petition raising concern over such incidents blatantly happening at railway stations and surrounding areas.

BUSINESS DEL52 BIZ-2NDLDALL ATF-PRICE-HIKE (5 pm)

ATF hike for domestic airlines limited to 8.5%; commercial LPG, premium petrol prices rise New Delhi: Aviation turbine fuel (ATF) prices for domestic airli

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Haryana records highest SGST growth in FY26: Report
GST
Dated:- 1-4-2026
PTI
Chandigarh, Apr 1 (PTI) Haryana has recorded the highest growth in State GST (SGST) collection among all states in 2025-26, according to a report by the Central Board of Indirect Taxes and Customs (CBIC).

The state's post-settlement SGST collection stood at Rs 48,289 crore in FY26, registering a 21.5 per cent growth from Rs 39,743 crore in FY25.

This is much higher than the national average growth of 5

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CM Siddaramaiah questions Centre over ‘tax terrorism’ against Karnataka
GST
Dated:- 1-4-2026
PTI
Bengaluru, Apr 1 (PTI) Karnataka Chief Minister Siddaramaiah on Wednesday launched a scathing attack on the Centre, questioning whether its financial policies towards the state amounted to “tax terrorism or tax plunder”.

Launching a tirade against the union government, he alleged that it returns only 15 paise against every rupee contributed by the people of the state.

He charged that the BJP leaders from Karnataka opted to speak against the state government instead of supporting it.

“For every one rupee contributed by Kannadigas in taxes, the Union Government returns only 15 paise. Should this be called tax terroris

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day, they choose to speak against us,” Siddaramaiah said.

He underlined that Karnataka has emerged as a leading state in GST performance and ranked second in total GST collections, first in growth rate, recording a 17 per cent increase.

Yet, despite this strong contribution, the state receives only about 52 per cent in return, the Chief Minister said, adding the “flawed and unscientific implementation” of GST has resulted in significant financial losses for Karnataka, amounting to thousands of crores of rupees.

“The Union Government has further weakened the state’s financial position by denying our rightful share under the 15th Finance Commission, not sharing cess and surcharge revenues, failing to compensate GST losses, a

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gerate Karnataka’s borrowing, of conveniently “ignoring” the growing debt burden imposed by the Centre on every Indian.

“When Prime Minister Narendra Modi took office in 2014, the national debt stood at Rs 51.06 lakh crore. By the 2026–27 Budget, it has risen to Rs 214 lakh crore. This amounts to an average debt burden of around Rs 1.5 lakh per citizen,” Siddaramaiah said.

“This burden also falls on the seven crore people of Karnataka – a fact that leaders like Bommai and Ashoka would do well to acknowledge before making statements.” Siddaramaiah had on Tuesday criticised State BJP president B Y Vijayendra's demand for a “white paper” on the government's finances, calling it a reflection of his poor understanding of econom

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Oppn playing politics on West Asia crisis, alleges Rijiju amid heated exchanges with LoP Kharge
GST
Dated:- 1-4-2026
PTI
New Delhi, Apr 1 (PTI) The Rajya Sabha on Wednesday witnessed sharp exchanges between Leader of Opposition Mallikarjun Kharge and Parliamentary Affairs Minister Kiren Rijiju, who accused the opposition of indulging in politics at a time when the country should be united in the face of the West Asia conflict.

Tempers flared up as Kharge questioned why the government was not holding a discussion on the West Asia crisis in Parliament and attacked Prime Minister Narendra Modi for not being present at the all-party meeting on the issue.

Rijiju hit back at Kharge, accusing him of failing to uphold the dignity of his post by making “irresponsible” statements and “abusing” the prime minister.

He said none of the Leaders of Opposition (LoPs) attended the all-party meeting, adding that it was unfortunate that the opposition was “playing politics” over t

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which includes the Central Armed Police Forces (General Administration) Bill 2026 and The Insolvency and Bankruptcy Code (Amendment) Bill, 2026.

The government has also listed a statutory resolution for levying Special Additional Excise Duty on Aviation Turbine Fuel (ATF) with a prescribed rate of Rs 50 per litre on ATF.

Rijiju said the BJP is ready to sacrifice some of the allotted time remaining with it on the CAPF Bill. “I will not tell other members to sacrifice their time, but we will sacrifice our time as some of our members will speak but for a lesser time. If it is required, we can sit a little after 6 PM,” he said.

Reacting to it, Kharge accused the government of forcing its agenda while failing to pay heed to the opposition's concerns. “They bring bills whenever they want. They are ready for a discussion anytime and come out with a statement anytime.” The Leader of Opposition said he has written to the Chair twice for taking up a short-duration discussion on th

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ment.

“There is a problem here. They want to speak what they want, but they don't want to listen. It is just the opposite happening here. They accuse us but don't listen to the government here,” the Parliamentary Affairs minister said.

He said that when an all-party meeting on the West Asia crisis was convened, none of the leaders of the opposition from both Lok Sabha and Rajya Sabha attended, even though Congress members and those of other opposition parties were present.

During the discussion on the finance bill, he said, opposition members only spoke about LPG, petrol and diesel. He said the finance minister gave a detailed reply, and the prime minister had a detailed discussion with state chief ministers via video conferencing.

He said the finance minister told both Lok Sabha and Rajya Sabha about the steps taken to tackle the crisis and to control the prices, as they have skyrocketed across the world, while there has been no increase in India.

The excise duty h

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GST collections rise 9 pc to over Rs 2 lakh cr in March, third highest in FY26
GST
Dated:- 1-4-2026
PTI
New Delhi, Apr 1 (PTI) GST revenues grew about 9 per cent in March, scaling to the pre-tax cut level of over Rs 2 lakh crore, the third highest monthly collection in the 2025-26 fiscal, buoyed by mop-ups from imports as well as domestic sales and purchases, government data showed on Wednesday.

Gross domestic revenues rose 5.9 per cent to over Rs 1.46 lakh crore, while those from imports grew 17.8 per cent to Rs 53,861 crore during the month.

The gross Goods and Services Tax (GST) mop-up was Rs 1.83 lakh crore in March 2025.

March 2026 saw the third-highest collection in the 2025-26 fiscal (April-March), with April

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uary, it was over Rs 1.83 lakh crore.

Refund issuance during March rose 13.8 per cent to Rs 22,074 crore, the latest data showed.

After adjusting refunds, net GST revenues in March stood at about Rs 1.78 lakh crore, up 8.2 per cent year-on-year.

Deloitte India Partner M S Mani said while these collections indicate that the consumption sentiment continues to be strong, it is interesting to see that the 8 per cent plus growth in the gross GST collections has been significantly helped by the very strong collections in the import GST numbers.

“There has been a significant increase in imports, which has contributed to the GST collections on imports; this would also have led to a significant increase in the customs duty collection

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GST collections grow 8.8 pc to over Rs 2 lakh cr in March
GST
Dated:- 1-4-2026
PTI
New Delhi, Apr 1 (PTI) Gross GST collections grew 8.8 per cent to over Rs 2 lakh crore in March, aided by tax mop-ups from domestic sales as well as imports, government data showed on Wednesday.

The gross Goods and Services Tax (GST) mop-up was Rs 1.83 lakh crore in March, 2025.

Gross domestic revenues rose 5.9 per cent to over Rs 1.46 lakh crore, while those from imports grew 17.8 per cent to

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Admission of tax liability defeats challenge to assessment order where confirmed demand matches the taxpayer's own undertaking.
Case-Laws
GST
A challenge to an assessment order on grounds of confirmed tax demand failed where the petitioner's reply to the show cause notice had already accepted liability for delayed remittance of tax for the relevant period and undertaken to pay it. The High Court noted that the demand reflected in the assessment order corresponded to that admission, so no surviving ground remained to dispute the order. The writ petition was dismissed on that basis.
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Waiver claim under Rule 164(10) remanded for fresh consideration after denial of hearing and no appellate remedy.
Case-Laws
GST
The High Court dealt with a partial rejection of a waiver claim linked to belated filing of GSTR-9 and noted the absence of a specific appellate remedy against the waiver order. As the petitioner had not appeared despite notice, the Court held that one further opportunity should be granted to file a reply and supporting documents before the same authority. It set aside the impugned order and remanded the matter for fresh consideration, leaving all factual and legal contentions open. No finding was rendered on the merits of the waiver claim under Rule 164(10), and the request was to be reconsidered in light of the clarifications in Circular No. 238/32/2024-GST.
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In pursuance of Union Budget 2026-27 announcement, CBIC operationalises comprehensive reforms for e-commerce exports and courier trade to enhance ease of doing business from April 1, 2026
GST
Dated:- 31-3-2026

Rs.10 lakh cap on courier export consignments removed to boost e-commerce exports

Measures to strengthen India's e-commerce export ecosystem and global competitiveness

Major push to ease of doing business with flexibility enhanced for MSMEs, artisans and start-ups

Reforms to reduce logistics inefficiencies, dwell time and transaction costs with system-driven process simplification to improve efficiency in courier-based trade

Return to Origin (RTO) mechanism introduced for faster clearance of unclaimed imports;

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nefficiencies and strengthen India's global export competitiveness, particularly for MSMEs, artisans and start-ups

As part of these reforms, the existing value limit of Rs.10 lakh for commercial export consignments through courier mode has been removed. This measure is expected to significantly boost exports, especially for e-commerce exporters, by allowing greater flexibility in shipment value and enabling seamless exports through the courier mode. eliminating the need to divert such shipments to conventional air or sea cargo solely due to value restrictions.

In order to address congestion and delays in disposal of uncleared or unclaimed imported goods at International Courier Terminals, CBIC has introduced a Return to Origin (RTO) f

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These reforms are supported by system-based enhancements and process simplifications aimed at improving the overall efficiency of courier-based trade. The measures are expected to reduce dwell time, lower transaction costs and provide significant relief to exporters, logistics operators and other stakeholders involved in international courier trade, especially E-commerce.

The introduction of these measures marks another important milestone in the Government's ongoing efforts to promote ease of doing business, strengthen India's e-commerce export ecosystem and enhance the country's competitiveness in global trade.

The CBIC has carried out amendments in the Courier Imports and Exports (Electronic Declaration and Processing) Regulations

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Onerous bail conditions: additional bank guarantee cannot be required when personal bond and sureties have already been furnished.
Case-Laws
GST
A bank guarantee cannot be imposed as an additional bail condition where the accused has already furnished a personal bond and sureties. Applying Saravanan v. State represented by the Inspector of Police, the Court treated such an extra requirement as an onerous condition beyond the bail security already accepted. The added bank guarantee was therefore not legally sustainable in the circumstances, and the condition was set aside. The appeal was allowed.
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E-way bill and prescribed documents required for release of detained goods; detention upheld when documentation was absent.
Case-Laws
GST
Release of goods under section 129(1)(a) was unavailable where the supplier did not produce an e-way bill or any genuine prescribed documents. The High Court treated the absence of statutory transport documents as sufficient to justify detention and refused release of the goods, and the Supreme Court dismissed the SLP challenging that view. The text also notes issues concerning suspension of registration, prohibition on taxable supply, validity of a tax invoice during suspension, and the requirement to generate an e-way bill by the supplier, recipient or owner.
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Retrospective GST on SEZ insurance supplies stayed as Court finds arguable jurisdictional challenge to amendment-based demand.
Case-Laws
GST
Retrospective GST demand on insurance supplies to SEZ units raised a prima facie jurisdictional issue, because the amendment inserting the words “for authorised operations” could not, at this stage, be used to tax past supplies that had been treated as zero-rated. The Court found the challenge arguable on the competence to levy tax retrospectively for the period before 1 October 2023 and noted the statutory definition of “recipient” under the CGST Act, observing that the SEZ units had subscribed to the policies and paid the consideration. Pending final hearing, the impugned orders were stayed.
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Premature recovery from electronic credit ledger stayed where statutory appeal period and Section 78 recovery period had not expired
Case-Laws
GST
Premature recovery from an electronic credit ledger was restrained where the ledger was debited before expiry of the appeal period and before the statutory recovery period under Section 78 had run. The Court held that recovery could not commence until three months after service of the order, unless recorded reasons justified curtailment under the proviso to Section 78. Finding no such reasons, and noting that similar petitions had already received interim protection, the Court granted interim relief by staying the appellate order, directing re-credit of the debited amount, and restraining further recovery.
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Electronic credit ledger blocking lapses after one year under Rule 86A(3); expired restriction must be lifted.
Case-Laws
GST
Rule 86A(3) of the CGST Rules, 2017 limits blocking of an electronic credit ledger to one year from the date of imposition, so the restriction ceased by operation of law once that period expired. The HC held that the petitioner was entitled to unblocking without a separate declaration, and rejected the Department's reliance on cancellation of registration or possible future proceedings to extend an expired restriction. The impugned blocking was set aside, while issues concerning ITC eligibility and any other proceedings were expressly left open.
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Writ maintainability in State contracts upheld; equitable GST adjustment applied and discriminatory denial set aside.
Case-Laws
GST
Writ jurisdiction was held maintainable in a contractual dispute involving a State instrumentality because the challenge concerned the applicability and interpretation of a State order amending the Public Works Financial & Accounts Rules, not merely a private contract remedy. The respondent corporation, being under State control and bound by the governing rules and circulars, was subject to Clause 36E providing equitable adjustment when tax rates change during performance. Clause 45.1 could not override that later adjustment mechanism. Denial of the revised GST benefit, when extended to other State bodies, was arbitrary and discriminatory under Article 14. The rejection letter was quashed and refund of the differential GST with interest directed.
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Article 22(2) challenge failed as arrest and magistrate production were found within the constitutional time limit.
Case-Laws
GST
Article 22(2) was not violated because the court found that arrest took place after completion of the search and statement recording, and production before the magistrate at 8.30 pm the same day remained within the 24-hour constitutional limit, even after accounting for medical examination time. The challenge to the arrest also failed because the grounds disclosed material from investigation showing involvement in an organised online gaming and shell-entity network alleged to have caused GST evasion under the CGST Act. The court accepted that the record showed prior summons, search action and non-cooperation, and held that the arrest was backed by sufficient material. Relief in writ jurisdiction was therefore declined.
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Rule 86A cannot support negative blocking of input tax credit beyond credit actually available in the Electronic Credit Ledger.
Case-Laws
GST
Rule 86A permits blocking of input tax credit only to the extent credit is actually available in the Electronic Credit Ledger. Where the ledger shows no balance or a negative balance, the provision cannot be used to create or sustain further blocking. Applying that principle, the High Court upheld the blocking only up to the positive balance available in the ledger and quashed the excess negative blocking as without jurisdiction. The Department was left free to pursue the remaining disputed amount through adjudicatory proceedings after issuing a fresh show-cause notice.
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Mandatory hearing in refund proceedings required before rejection under Rule 92(3); curtailed reply period invalidates the order.
Case-Laws
GST
Rule 92(3) of the CGST Rules requires notice in Form GST RFD-08, a full fifteen days to reply in Form GST RFD-09, consideration of that reply, and an opportunity of hearing before refund rejection. The High Court held that curtailing the reply period to seven days, rejecting the claim the next day, and ignoring the petitioner's e-mail response breached the mandatory procedure. The rejection order was therefore unlawful and set aside. The proper officer was directed to issue fresh notice in conformity with Rule 92(3), consider the reply, grant a hearing, and pass a fresh order in accordance with law.
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