Goods and Services Tax

Reasonable cause protects service-tax defaulters from Section 78 penalties when departmental guidance creates genuine interpretational uncertainty.
Case-Laws
GST
Reasonable cause under Section 80 of the Finance Act, 1994 can shield an assessee from penalty under Section 78 for non-payment of service tax where contemporaneous departmental communications supported a bona fide belief that consultancy services provided to Government institutions were non-taxable. Interpretational uncertainty, the Department's initial view, and the absence of fraud, wilful misstatement, suppression with intent to evade, or deliberate default support reasonable cause. Service tax for the normal limitation period and applicable interest remained payable, but the Section 78 penalty was set aside.
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GST refund restriction omission applies to pending proceedings, requiring related notices, orders and refund claims to be processed accordingly.
Case-Laws
GST
Omission of Rule 96(10) of the CGST Rules, effective from 8 October 2024, applies to all pending proceedings and extends its benefit to affected assessees. The Supreme Court upheld this position, settling challenges concerning the deleted provision. Pending matters involving notices, orders-in-original, consequential refund claims and remittances must therefore be processed in accordance with the omission and applicable law. Challenges pending before High Courts are to be placed before the appropriate roster courts for orders consistent with the settled position.
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Input tax credit for leased construction requires binding precedent consideration; unlawful ledger recovery must be reversed.
Case-Laws
GST
Input tax credit claims for construction intended to be leased or licensed require consideration of the principle that such construction is not undertaken on the taxable person's own account. Assessment findings rejecting a leasing-based claim without applying the Supreme Court ruling in Safari Retreats required fresh consideration; the assessment and consequential DRC-07 orders were set aside without deciding ITC entitlement on merits. Recovery by debiting electronic cash or credit ledgers also required prior electronic intimation in Form GST DRC-01D and seven days to pay under Rule 142B. Non-compliant recoveries were to be re-credited or refunded after the underlying assessments were set aside.
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Retrospective input tax credit protection overrides delayed-return limits, requiring reconsideration where statutory eligibility under Section 16(5) is met.
Case-Laws
GST
Section 16(5) of the CGST Act, inserted retrospectively, grants input tax credit to taxpayers who furnished returns by its prescribed cut-off date, notwithstanding the time limit in Section 16(4). A circular cannot restrict that statutory entitlement. A notification requiring a rectification application within a specified period does not govern a taxpayer who had already filed an appeal against the assessment order before the amendment. Denial of March 2020 input tax credit and consequential demands therefore require reconsideration under Section 16(5), subject to other eligibility conditions.
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Electronic gift vouchers can validly pass GST rate-reduction benefits when unconditional, traceable e-wallet credits reach identified customers.
Case-Laws
GST
Section 171 permits GST rate-reduction benefits to be passed through electronic gift vouchers where e-wallet credits carry monetary value, are unconditional, have no expiry or usage restrictions, and are traceable to identified customers, invoices and supplies. System-generated labels such as “Offers and cashback” do not negate the documented link to the benefit. Benefits not traceable to identifiable recipients remain unpassed; after accounting for cancelled or returned supplies, the residual amount must be deposited in the Central Consumer Welfare Fund with applicable interest. The anti-profiteering penalty provision does not apply to conduct occurring before it came into force, so no penalty is leviable for that earlier period.
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School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax evasion.
Case-Laws
GST
GST treatment of school-affiliation, annual registration and late-registration charges turns on whether services directly relate to admission to or conduct of examinations. Affiliation and related administrative charges are treated as independent taxable supplies, with the examination-services exemption construed strictly; affiliation regularisation remains limited to its specified period. A consolidated show cause notice may cover multiple tax periods absent prejudice or jurisdictional defect. GST Council-based circulars on affiliation remain binding on departmental authorities. Amounts collected without separately charging GST require cum-tax valuation. Extended limitation requires affirmative proof of fraud, wilful misstatement or deliberate suppression with intent to evade tax; non-payment and delayed registration alone are insufficient. Interest and penalties survive only to the extent of sustained tax demands.
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Taxpayer confidentiality restricts external AI use while requiring officers to verify outputs and independently decide quasi-judicial matters.
Circulars
GST – States
Taxpayer confidentiality bars officers and staff from transmitting identifiable taxpayer information or departmental data to public or commercial AI tools, third-party online platforms, external systems, browser extensions or personal accounts unless expressly authorised in writing. Permitted AI use is limited to generic, wholly hypothetical legal or procedural research and drafting support, with independent verification against primary sources. Officers remain personally responsible for disclosures made by themselves or persons acting under their control; breaches may lead to disciplinary action, criminal liability, data-protection consequences and challenges to affected proceedings. Notices and quasi-judicial orders must reflect the signing officer's independent assessment of facts and law, not unverified or mechanically adopted AI-generated content.
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CBI Arrests CGST Additional Commissioner and Two others in Rs. 40 Lakh Bribery Case in Raigad, Maharashtra
GST
Dated:- 2-9-2026

The Central Bureau of Investigation (CBI) has arrested an IRS officer serving as Additional Commissioner of Central Goods and Services Tax (CGST), in Raigad district of Maharashtra, along with a Superintendent of CGST, Raigad, and a private person, on 27.08.2026, in a bribery case.

The CBI registered the instant case on 26 August, 2026 against the accused Superintendent of CGST on the allegations that he had demanded an undue advantage of Rs.1.50 Crore for settling the GST/royalty matter relating to the stone-quarrying firm of the complainant. After negotiation, the demand was subsequently reduced t

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Haryana: SGST collections grow 29 pc in first 5 months of 2026-27
GST
Dated:- 2-9-2026
PTI
Chandigarh, Sep 2 (PTI) Haryana recorded a 29 per cent growth in state Goods and Services Tax (SGST) collections – the highest expansion among the states – in the April-August period of the current fiscal, an official statement said on Wednesday.

During the first five months of the financial year 2026-27, the state collected Rs 24,662 crore in SGST, as against Rs 19,174 crore during the corresponding period of the previous financial year, registering a growth of 29 per cent. This is nearly double the national growth rate of 16 per cent, it said.

In August 2026, Haryana generated revenue of Rs crore from SGST (post-settlement), compar

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Cross-examination in GST penalty proceedings protects natural justice where witness statements support the proposed penalty.
Case-Laws
GST
Cross-examination of persons whose statements are relied upon in GST penalty proceedings is necessary to satisfy principles of natural justice where the affected party specifically requests it. Denial of that opportunity before imposing penalty constitutes a serious procedural defect. The penalty order and consequential notices were set aside, with fresh consideration required after supplying relevant documents, granting a personal hearing, permitting cross-examination of relied-upon persons, and allowing a fresh reply. The merits of the underlying allegations remained open for independent reconsideration.
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Alternative statutory remedy governs GST adjudication challenges where evidence and limitation objections require appellate review.
Case-Laws
GST
GST adjudication challenges involving the extended-demand provision, audit objections, input tax credit, reverse-charge liability, export transactions and factual demand heads require statutory appellate review where the taxpayer participated in proceedings and had an opportunity to present its defence. A disagreement over the evaluation of replies, documents or evidence differs from a denial of natural justice and does not by itself justify writ jurisdiction. A consolidated show cause notice may cover multiple financial years because the statutory language permits notices for periods, while limitation for the order is calculated by financial year. Limitation for an individual year remains available for determination in appeal. Writ interference is unavailable absent patent lack of jurisdiction or manifest breach of natural justice.
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Opportunity to answer a GST show-cause notice required restoration of demand proceedings for fresh adjudication.
Case-Laws
GST
Opportunity to contest a GST show-cause notice may warrant restoration of demand proceedings where failure to reply resulted from bona fide and unavoidable circumstances. On acceptance of sufficient cause, the adjudication and appellate orders were set aside and the proceedings remitted to the reply stage. Fresh adjudication must permit the assessee to file a reply, produce documents and receive a hearing, subject to imposed conditions.
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GST audit findings in Form GST ADT-02 communicate observations but cannot independently authorise tax recovery proceedings.
Case-Laws
GST
Form GST ADT-02 issued after a GST audit under Rule 101(5) communicates audit findings to the registered person as required by section 65(6) of the Central Goods and Services Tax Act, 2017. The communication is administrative in nature and does not by itself create authority to recover tax or other dues. Any action consequential to the audit findings, including recovery proceedings, must be initiated and pursued separately in accordance with the Act.
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Reasoned Decisions in Kara Samadhana applications require disclosed grounds and a hearing before adverse action.
Case-Laws
GST
Rejection of a Kara Samadhana Scheme application for waiver of penalty and interest must disclose material particulars and reasons under section 128A of the CGST/KGST Act, 2017. An unreasoned adverse notice is illegal and arbitrary where the applicant is denied a sufficient and reasonable opportunity of hearing. The rejection notice was quashed, requiring fresh consideration of the representation after hearing, with coercive steps restrained until that decision.
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Statutory limits on customs bank-account attachments bar continued debit freezes after investigation, adjudication, and expiry of permitted duration.
Case-Laws
GST
Section 110(5) limits provisional attachment of bank accounts under customs law to six months, with one recorded-reasons extension of up to six months. A debit freeze continuing beyond one year, after investigation culminates in adjudication, lacks statutory support. Where an appeal against the adjudication order is filed with the mandatory pre-deposit, continued freezing is coercive and unlawful; the affected bank accounts must be defreezed.
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Natural justice in GST rectification requires consideration of submissions and reasonable hearing before rejection and fresh determination.
Case-Laws
GST
Rejection of a GST rectification application without addressing the contentions raised or providing sufficient and reasonable opportunity violates principles of natural justice. The deficiency arose from summary dismissal despite multiple submissions in the rectification application. The rejection was set aside, and the application was remitted for fresh consideration in accordance with law. The petition consequently succeeded.
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GST detention penalties for invoiced goods must proceed against the owner, not under unregistered-person provisions after registration restoration.
Case-Laws
GST
For goods detained while accompanied by a tax invoice, penalty proceedings fall under section 129(1)(a) where the taxpayer can be regarded as the owner of the goods. Subsequent restoration of GST registration prevents treating the consignor or consignee as bogus or maintaining proceedings under section 129(1)(b) on the basis that the taxpayer was unregistered. The penalty was therefore enforceable under section 129(1)(a), and the orders were modified accordingly.
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GST appellate delay: lack of control justified condonation and merits review, while alleged duplicate recovery required verification and refund.
Case-Laws
GST
GST appellate limitation bound the Appellate Authority, but delay caused by circumstances beyond the taxpayer's control was treated as sufficient cause for condonation to prevent prejudice from denial of a merits hearing. A fresh statutory appeal could therefore be filed within the permitted period for adjudication on merits. Alleged duplicate recovery of GST demand required verification rather than an immediate factual finding; any excess recovery identified on verification was to be refunded with applicable interest.
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Authentication of electronic GST notices is mandatory; unsigned portal documents cannot sustain adjudication or recovery without effective hearing.
Case-Laws
GST
Rule 26(3) requires electronic GST notices and orders to be authenticated by a digital signature certificate, e-signature or another notified mode; a system-generated reference number establishes issuance and tracking but does not replace authentication. Signature verifies origin, accountability and application of mind, so an unsigned notice or order is treated as non-existent in law. Portal upload under an additional-notices section, without other service, may deny an effective hearing where the taxpayer remains unaware and unrepresented. Such denial breaches natural justice and permits writ intervention despite an appellate remedy. Unsigned proceedings, consequential orders and recovery action may be set aside, with fresh action permissible after authenticated service and a meaningful hearing.
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GST appellate adjournments require sufficient cause; the three-adjournment limit is a ceiling, not an automatic litigant entitlement.
Case-Laws
GST
Under the CGST/WBGST appellate framework, the maximum of three adjournments is a ceiling, not an entitlement to obtain three postponements. Each adjournment requires sufficient cause and written reasons, consistent with the requirement for expeditious disposal of appeals. Physical incapacity may justify a final hearing opportunity where adequately demonstrated, but does not create a right to further adjournments. The appellate authority may reject subsequent requests and must determine the appeal independently on merits.
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GSTR-2A mismatches require invoice-wise credit verification, while adverse GST adjudication requires a mandatory personal hearing.
Case-Laws
GST
GSTR-2A is a facilitation tool rather than a statutory bar to input tax credit. Credit claimed within the extended period for FY 2017-18 requires invoice-wise reconciliation; non-reflection in GSTR-2A for FY 2018-19 alone cannot establish supplier default. Section 75(4) requires a personal hearing before an adverse GST decision, even without a specific request. Return scrutiny under Section 61 and demand proceedings under Section 73 are independent, so absence of FORM GST ASMT-10 does not itself invalidate a direct demand proceeding. Interest and penalty remain consequential to sustainable tax liability. The disputed credit was remanded for verification and fresh adjudication after hearing.
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Input tax credit misclassification across GST heads requires aggregate ledger verification before any excess-credit demand can stand.
Case-Laws
GST
Misreporting eligible IGST input tax credit under CGST and SGST heads is a technical classification error where aggregate eligible credit has not been exceeded and underlying eligibility is undisputed. Electronic credit ledger balances across IGST, CGST and SGST must be assessed collectively before sustaining an excess-credit demand. Limited verification of unclaimed eligible IGST credit is required; if available, the demand, interest and penalty must be dropped, with consequential ITC restoration or adjustment according to law.
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Andhra commercial tax collections rise by 11 per cent in August to Rs 4,983 cr
GST
Dated:- 1-9-2026
PTI
Amaravati, Sep 1 (PTI) Andhra Pradesh commercial tax collections rose by nearly 11 per cent to over Rs 4,983 crore in August, an increase of more than Rs 485 crore compared to the corresponding month of 2025.

Babu A, chief commissioner of state tax, Commercial Taxes Department, said the southern state recorded total commercial taxes collections of Rs 25,450 crore up to August 2026, up from Rs 21,558 crore a year earlier, a rise of 18 per cent.

“In August 2026, total CT (commercial taxes) collections stood at Rs 4,983.84 crore, up 10.79 per cent (Rs 485.41 crore higher than in August 2025), continuing the strong performan

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I-based analytics enforcement, DISCOM-linked registration verification and Aadhaar-integrated expansion of Profession Tax – generated significant incremental revenue, strengthening August 2026 collections,” said the chief commissioner of state tax.

Elaborating on revenue performance in August 2026, Babu said petroleum VAT rose by 21 per cent year-on-year to reach Rs 1,681 crore and professional tax by more than seven per cent to Rs 45 crore.

Likewise, he said VAT on liquor rose to Rs 84 crore in August 2026. From April to August 2026, VAT on petroleum increased by more than 20 per cent to Rs 8,281 crore, said Babu.

For August 2026, he said the Government of India (GoI) has settled IGST of Rs 1,980 crore, an increase of Rs 367 crore

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Statutory GST appellate limitation cannot ordinarily be bypassed through writ jurisdiction after it has expired following unexplained delay.
Case-Laws
GST
Statutory appellate limitation under the BGST Act forms part of the legislative scheme for prompt GST dispute resolution. Writ jurisdiction may be available exceptionally for fundamental-rights violations, breach of natural justice, jurisdictional excess or a vires challenge, but not routinely to revive an expired appellate remedy. The prescribed extension period for a GST appeal constrains the appellate authority, and Article 226 cannot be used to disregard that substantive limitation or condone delay beyond it. An unexplained prolonged delay in approaching the High Court after an appeal is rejected as time-barred undermines the limitation regime; a writ challenge in those circumstances is not maintainable.
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Gross and Net GST revenue collections for the month of August, 2026
GST
Dated:- 1-9-2026

The gross and net GST revenue collections for the month of August, 2026.

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Document 1GST Gross and Net Collections as on 31/8/2026 (Amount in crores)
Monthly Yearly
GST Collections Aug-25 Aug-26 % Growth Aug-25 Aug-26 % Growth
A B C D = C/B E F G = F/E
A.1. Domestic
CGST 34,076 38,413 1,88,171 2,05,161
SGST 42,854 46,316 2,33,456 2,45,787
IGST 48,639 52,520 2,77,501 2,85,423
Gross Domestic Revenue 1,25,570 1,37,249 9.3% 6,99,127 7,36,370 5.3%

A.2. Imports
IGST 48,546 62,604 2,40,596 3,06,387
Gross Import Revenue 48,546 62,604 29.0% 2,40,596 3,06,387 27.3%
A.3. Gross GST Revenue(A.1+A.2)
CGST 34,076 38,413 1,88,171 2,05,161
SGST 42,854 46,316 2,33,456 2,45,787
IGST 97,186 1,15,124 5,18,097 5,91,810
Total Gross GST Revenue 1,74,116 1,99,853 14.8% 9,39,724 10,42,757 11.0%
B.1. Domestic Refunds
CGST 2,600 3,890 16,554 21,734
SGST 3,115 4,555

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8,89,523 9.0%

Note:

(1) 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 August, 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1
State/UT Aug-25 Aug-26 Growth (%) Aug-25 Aug-26 Growth (%)
Jammu and Kashmir 235 228 -3% 682 727 6%
Himachal Pradesh 210 224 6% 505 562 11%
Punjab 750 891 19% 2,263 2,484 10%
Chandigarh 61 71 17% 192 215 12%
Uttarakhand 493 391 -21% 833 921 10%
Haryana 1,998 2,092 5% 4,119 4,982 21%
Delhi 1,361 1,459 7% 3,064 3,156 3%
Rajasthan 1,480 1,535 4% 3,671 3,947 8%
Uttar Pradesh 2,736 3,113 14% 6,791 7,973 17%
Bihar 841 907 8% 2,618 2,684 3%
Sikkim 47 30 -36% 96 81 -16%
Arunachal Pradesh 41 45 10% 140 135 -3%
Nagaland 24 29 19% 92 92 1%
Manipur 19 22 15% 91 56 -38%
Mizoram 13 16 25% 64 78 22%
Tripura 40 43 5% 130 125 -4%
Meghalaya 47 64 36% 138 157 14%
Assam 562 1,711 204% 1,291 2,544 97%
West Bengal 1,931

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u and Kashmir 1,252 1,335 7% 3,366 3,959 18%
Himachal Pradesh 1,187 1,215 2% 2,640 3,123 18%
Punjab 4,229 4,734 12% 10,960 12,841 17%
Chandigarh 318 348 10% 942 1,154 23%
Uttarakhand 2,806 2,356 -16% 4,235 4,979 18%
Haryana 10,762 11,218 4% 19,174 24,662 29%
Delhi 8,709 8,179 -6% 16,232 16,360 1%
Rajasthan 8,243 8,443 2% 18,588 20,793 12%
Uttar Pradesh 15,908 17,231 8% 35,220 41,327 17%
Bihar 4,463 4,357 -2% 12,883 13,870 8%
Sikkim 250 243 -3% 523 532 2%
Arunachal Pradesh 372 394 6% 968 993 3%
Nagaland 186 188 1% 536 535 0%
Manipur 180 155 -14% 473 424 -11%
Mizoram 101 98 -3% 394 421 7%
Tripura 250 266 7% 707 722 2%
Meghalaya 302 358 18% 732 849 16%
Assam 3,024 4,231 40% 6,517 8,380 29%
West Bengal 10,801 10,636 -2% 19,132 20,978 10%
Jharkhand 4,115 3,926 -5% 6,378 4,846 -24%
Odisha 7,879 8,709 11% 10,221 10,601 4%
Chhattisgarh 3,900 4,301 10% 6,071 5,337 -12%
Madhya Pradesh 6,443 6,622 3% 14,870 15,820 6%
Gujarat 20,857 22,716 9% 32,396 41,627 28%
Dadra and Nag

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10,184 12%
Delhi 5,639 6,216 10%
Rajasthan 4,222 4,148 -2%
Uttar Pradesh 7,647 9,092 19%
Bihar 1,551 1,686 9%
Sikkim 454 170 -63%
Arunachal Pradesh 88 98 11%
Nagaland 54 67 23%
Manipur 42 46 9%
Mizoram 30 33 11%
Tripura 86 90 4%
Meghalaya 207 163 -21%
Assam 1,403 3,679 162%
West Bengal 5,037 5,053 0%
Jharkhand 2,344 2,601 11%
Odisha 4,207 3,895 -7%
Chhattisgarh 2,238 2,515 12%
Madhya Pradesh 3,087 3,305 7%
Gujarat 10,482 12,047 15%
Dadra and Nagar Haveli and Daman & Diu 362 428 18%
Maharashtra 26,746 28,779 8%
Karnataka 12,512 14,148 13%
Goa 543 531 -2%
Lakshadweep 1 2 238%
Kerala 2,717 3,078 13%
Tamil Nadu 10,329 10,189 -1%
Puducherry 225 195 -13%
Andaman and Nicobar Islands 37 49 32%
Telangana 4,612 5,343 16%
Andhra Pradesh 3,710 3,438 -7%
Ladakh 35 48 37%
Other Territory 200 261 31%
Center Jurisdiction 396 526 33%
Grand Total 1,25,570 1,37,249 9%

2 Does not include GST on import of goods

Table 4: State Wise/ Approving Authority wise Domestic C

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9,027 11,218 36,262 56,507 -0.4% 24.0% 11.6%
7 Delhi 3,83,257 2,927 3,390 8,080 14,396 5,57,700 4,214 4,789 12,660 21,664 7,141 8,179 20,740 36,060 -2.4% 3.8% 1.2%
8 Rajasthan 4,00,685 3,056 3,730 3,460 10,246 5,90,184 3,713 4,713 3,779 12,204 6,769 8,443 7,239 22,450 -4.6% -6.2% -5.5%
9 Uttar Pradesh 10,30,314 6,358 7,892 9,669 23,919 12,10,038 7,536 9,339 8,700 25,574 13,894 17,231 18,369 49,493 15.0% 12.1% 13.5%
10 Bihar 3,33,953 1,086 1,787 1,175 4,048 4,06,721 1,195 2,570 609 4,374 2,280 4,357 1,785 8,422 5.4% -7.1% -1.4%
11 Sikkim 5,218 83 101 386 570 6,881 105 142 148 395 188 243 534 965 -49.1% -60.2% -54.3%
12 Arunachal Pradesh 9,676 96 116 33 244 13,404 227 279 47 553 323 394 80 796 0.3% 9.8% 6.7%
13 Nagaland 4,854 63 70 29 162 6,989 90 118 59 267 152 188 89 429 0.6% 17.1% 10.3%
14 Manipur 6,897 35 46 17 98 9,688 90 110 33 232 125 155 50 330 3.9% -13.8% -9.2%
15 Mizoram 4,303 31 44 21 96 5,969 37 53 11 101 68 98 32 198 2.9% -1.6% 0.5%
16 Tripura 15,592 85 109 25 219

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.9% 10.9%
26 Dadra and Nagar Haveli 7,223 122 152 571 845 9,967 191 271 958 1,420 312 423 1,529 2,265 13.7% 11.8% 12.5%
27 Maharastra 8,93,035 21,939 24,844 30,746 77,528 12,04,292 26,174 28,961 30,648 85,783 48,113 53,805 61,394 1,63,311 12.5% 3.2% 7.4%
29 Karnataka 4,71,108 9,027 10,814 16,076 35,917 6,72,252 10,446 12,052 14,593 37,091 19,472 22,866 30,670 73,008 8.4% 12.1% 10.3%
30 Goa 21,054 368 449 329 1,146 30,406 682 796 425 1,903 1,050 1,246 754 3,049 -8.7% 5.7% -0.2%
31 Lakshadweep 278 3 4 1 8 274 1 2 1 4 5 6 2 12 -3.0% -21.1% -10.2%
32 Kerala 1,85,363 3,706 4,311 1,602 9,619 2,71,521 2,566 3,178 1,068 6,812 6,272 7,489 2,670 16,431 12.8% 6.8% 10.3%
33 Tamil Nadu 5,38,887 6,989 8,430 8,661 24,080 7,36,028 8,884 11,506 9,304 29,694 15,873 19,936 17,965 53,774 -2.3% -3.4% -2.9%
34 Puducherry 10,833 67 98 243 408 16,141 111 150 348 609 178 248 591 1,017 -4.7% -25.9% -18.6%
35 Andaman and Nicobar Islands 3,046 58 70 38 167 4,023 39 50 16 105 97 120 54 272 1.8% 20.3% 8.2%

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