Goods and Services Tax

Refund recovery timelines u/s 56/Rule 94 considered; revision seeking relief dismissed for failure to show non-consideration
Case-Laws
GST
Whether the impugned judgment erred by not considering statutory review timelines for refund recovery under Section 56 of the WBGST Act and Rule 94 – court examined the Canon India principle that omission of a statutory provision may be an error apparent on the face of the record but found the trial court did address Section 56 (noting it reinforces the mandatory character of Section 54(7)) and considered all legal provisions and facts; consequently the challenge based on non-consideration fails and the revision is dismissed. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

BIC extends export incentives to postal shipments from 15th January 2026
GST
Dated:- 16-1-2026

Incentives expected to significantly enhance competitiveness of MSME exporters, especially from smaller towns and remote areas, and give a major fillip to postal exports
In a significant boost to India's e-commerce and MSME exports, the Central Board of Indirect Taxes and Customs (CBIC) has extended export-related benefits under the Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL) schemes to exports made through the postal mode in electronic form, with effect from 15th January 2026.
This landmark measure aims to provide a level playing field fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

toms explaining the amendments and detailing the operational modalities have been issued on 15 January 2026.
Over recent years, the Government of India has undertaken a series of policy initiatives, digital reforms and regulatory measures to transform India's e- commerce export ecosystem. A dedicated chapter titled “Promoting Cross-Border Trade in the Digital Economy” has been introduced in the Foreign Trade Policy 2023, providing a comprehensive framework to promote cross-border e-commerce through courier, post, e-commerce export hubs, Dak Niryat Kendras and other facilitative mechanisms.
India currently has 28 Foreign Post Offices (FPOs) notified under Section 7 of the Customs Act, 1962. CBIC has undertaken several measures to strengthe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Alleged fraudulent availing and passing on of input tax credit: accused granted regular bail subject to bonds and surety
Case-Laws
GST
Whether regular bail should be granted for alleged fraudulently availed and passed on input tax credit: court noted prosecution rests on documentary evidence already seized, absence of prior similar involvement, that the offence attracts maximum five years' imprisonment and offences involving evasion up to Rs.5 crore are bailable, the matter is a magisterial trial and prolonged custody would be unproductive; accordingly the accused is entitled to bail, subject to furnishing of bail bond and surety bond to the satisfaction of the trial court/duty magistrate on usual terms and conditions. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Statutory appellate forum functioning bars writ challenge to order; petitioner must comply with Section 112(8) pre-deposit and file appeal
Case-Laws
GST
Where a statutory appellate forum exists but was non-functional, the court permits writ jurisdiction to prevent remedilessness; however, once the forum is constituted, the writ court must decline relief and ensure statutory conditions for appeal (including pre-deposit requirements) are strictly observed. The petition challenging an order is therefore held non-maintainable before the writ court now that the appellate forum functions; the petitioner is directed to comply with sub-section (8) of Section 112 (pre-deposit the required amount) and file the appeal within the prescribed extended timeline, and the writ is disposed of accordingly. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST pre-deposit obligation u/s 112(8) for statutory appeals – petition ordered to make deposit and file appeal electronically
Case-Laws
GST
Where an alternative statutory appellate forum exists, the court held that a writ is maintainable only if that forum is non-functional or not constituted; conversely, where the forum is functional the writ court must refrain from adjudicating and insist on compliance with statutory preconditions for appeal. The court applied this principle to require strict observance of the pre-deposit obligation under Section 112(8) of the GST statute and ordered the petitioner to make the deposit (if not already made) and to file the appeal electronically within the timeline prescribed in the GSTAT e-Filing User Advisor; petition disposed. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Accumulated input tax credit refund claim blocked by portal upload of shipping bills; court orders verification and processing of refund
Case-Laws
GST
The principal issue was whether the taxpayer's refund claim for accumulated input tax credit, filed in Form GST RFD-01 after portal-size constraints prevented uploading supporting shipping bills and after earlier rejection and re-credit to the electronic credit ledger, was maintainable despite the portal error and the issuance of a deficiency memo under Rule 89(5) alleging non-debit of credit. The court found the claim substantively supported by compliance with Circular No.125/44/2019-GST and related submissions, and directed respondents to verify the enclosed documents and process the refund claim accordingly, allowing the petition. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Cinema ticket pricing refusing to pass GST rate cut u/s 171, found profiteering Rs.11,88,482; limited interest
Case-Laws
GST
Whether respondent violated Section 171 by not passing on GST rate reduction: Section 171 requires commensurate reduction in the all-inclusive price and state cinema regulatory ceilings or tariffs cannot justify retaining tax benefit; finding: respondent contravened Section 171 and profiteered Rs. 11,88,482 (outcome). Whether remittance of GST to the exchequer negates profiteering: statutory scheme treats consumer detriment as the test regardless of remittance; finding: GST remitted does not excuse non-passing and is included in profiteered amount (outcome). Interest and penalty: interest limited prospectively to 28.06.2019-30.06.2019 and waived in discretion; no penalty under Section 171(3A) as provision post-dates violation period (outcome). – AT
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CGST Delhi South Commissionerate arrests two people for fraudulent availment of Input Tax Credit (ITC) of around Rs.8.52 crore through bogus invoices of Rs.199.90 crore
GST
Dated:- 15-1-2026

The Anti-Evasion Branch of the Central Goods & Services Tax (CGST) Delhi South Commissionerate has arrested the key persons for fraudulent availment of ineligible Input Tax Credit (ITC) amounting to approximately Rs.8.52 crore through bogus invoices of Rs.199.90 crore without actual receipt of g

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goa govt tables VAT amendment bill to ease compliance for small dealers
GST
Dated:- 14-1-2026
PTI
Panaji, Jan 14 (PTI) The Goa government has introduced a bill in the assembly to make tax rules easier for small dealers, cut down on repeated paperwork, and set clear deadlines for settlement applications.
The Goa Value Added Tax (Amendment) Bill, 2026, tabled by Chief Minister Pramod Sawant on Tuesday during the ongoing winter session of the assembly, proposes sweeping changes to Section 7 of the Goa VAT Act, 2005, governing the composition of tax for dealers.
The amendment aims to reduce the compliance burden on small traders and promote ease of doing business.
The bill seeks to allow small dealers to opt for the composition

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on that their turnover will not exceed the prescribed threshold.
To prevent misuse, it bars composition dealers from claiming input tax credit, charging VAT on invoices, or issuing tax invoices to other dealers. Dealers opting for composition for multiple classes of business will be required to maintain separate accounts for each category.
The bill also proposes to close the window for filing fresh applications under Section 31B, which deals with certain settlement-related provisions. It sets June 30, 2026, as the last date for filing such applications.
Further, the amendment introduces a right of appeal before the VAT Tribunal against any order passed under Section 31B, strengthening procedural safeguards for affected dealers.
Anot

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Clandestine manufacturing and sale of banned gutka with alleged GST evasion; bail cancellation refused as unjustified
Case-Laws
GST
Whether bail should be cancelled for alleged clandestine manufacture/sale of banned gutka and GST evasion: court examined gravity, accused's role and risk factors; though offence serious, evidence is primarily documentary/electronic and there is no material showing risk of flight, tampering, witness intimidation or obstruction-bail therefore not shown to be prejudicial to administration of justice, and CMM's discretion was exercised judiciously. Consequence: petition to set aside bail dismissed. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Transfer of leasehold rights as assignment of immovable property benefits not liable to GST; SCN u/s74(1) quashed
Case-Laws
GST
Whether transfer of leasehold rights attracts GST: the court held that assignment/sale/transfer of leasehold rights by an allottee to a third-party transferee constitutes transfer of benefits arising out of immovable property and therefore falls outside the taxable supply of services under the GST statute; Gujarat High Court precedent to that effect is treated as binding on the authorities below. Consequence: the show-cause notice issued under Section 74(1) challenging non-payment of GST on such transfers was invalidated and quashed; the writ petition was allowed. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Service of Section 73 notice by portal without personal hearing held deficient; assessment set aside, treated as Section 74A
Case-Laws
GST
The core issue is validity of service and jurisdiction in issuance of a Section 73 notice where no personal hearing occurred and the taxpayer failed to reply; the court held that portal upload alone, without considered attempts under Section 169(1) (eg. RPAD), may be ineffective and amounts to mere formality, so service was deficient – consequence: the impugned assessment order was without jurisdiction and set aside. The court directed that the assessment order be treated as a notice under Section 74A and the taxpayer afforded an opportunity to file a reply, thereby restoring procedural fairness. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Improper service of show-cause and lack of personal-hearing notice violated natural justice, affected orders set aside
Case-Laws
GST
The primary issue was whether principles of natural justice were violated by improper service of the show-cause notice and failure to physically serve notice of personal hearing. The court found the record establishes no physical service of the SCN or effective personal-hearing notice, meaning the petitioner was deprived of an opportunity to respond; the court relied on relevant precedents holding similar non-service vitiates proceedings. Consequence: the impugned orders were held to be in violation of natural justice and the petition was partly allowed, setting aside the affected orders. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Validity of government notifications and Section 73 CGST order – petition dismissed; parties directed to pursue statutory appeal
Case-Laws
GST
Petition challenged the validity of government notifications and an order under section 73 of the CGST Act; Court held the principal issue was availability of an alternate remedy and directed relegation to statutory appeal against the order dated 26 June 2024, permitting all substantive grounds to be raised on merits – outcome: petition dismissed and appellants relegated to appeal. The Court further held that if the appeal succeeds, challenge to the notifications will be unnecessary, but if the appeal fails, liberty to challenge the notifications is preserved. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Parallel GST proceedings u/ss 73/74 and 122: state appeal to be decided within three weeks before show-cause proceeds
Case-Laws
GST
The court addressed whether parallel proceedings under Sections 73/74 and Section 122 (penalty) create impermissible overlap and whether the show-cause notice could proceed pending resolution of a state appeal; it declined to decide the overlap on merits but ordered the state Appellate Authority to conclude the pending appeal within a limited period – outcome: appeal to be disposed within three weeks and the Central Authorities may proceed with the show-cause notice only after that conclusion. The petitioner may thereafter file a reply raising the overlap and reliance on the CBIC circular; remedies preserved. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded
Case-Laws
GST
Whether the impugned supplies qualified as export of services under Section 2(6) IGST and whether the petitioner was an “intermediary” under Section 13(2)/place of supply under Section 13(8)(b) was the dominant issue. The court held the authorities failed to make requisite findings on (a) existence of a third party intermeddling in transactions, (b) whether supplies were between two principals or by the petitioner on its own account, and (c) whether the petitioner merely arranged/facilitated supplies; their orders were cryptic and showed non-application of mind. Consequence: impugned orders set aside and matter remanded to appellate and refund sanctioning authorities for fresh decision. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST/CGST orders set aside remitted
Case-Laws
GST
Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner's bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner's failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Discrepant GSTR-1 entries left unrectified causing short CGST/SGST payment; demand u/s 73(9) upheld with penalty and recovery sustained
Case-Laws
GST
Petitioner's failure to rectify discrepant GSTR-1 entries within the prescribed rectification window (deadline 20.10.2020) meant the short payment of CGST and SGST was recoverable under Section 73(9); the Assessing Officer's tax demand of Rs. 4,38,566 with interest and penalty was upheld. Excess availment of Input Tax Credit beyond GSTR-2A (Rs. 11,374) constituted wrongful ITC, warranting penalty which was imposed after deposit. The writ was dismissed and the recovery proceedings sustained. – HC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FACSI urges Centre to ease GST, credit norms for MSEs in 2026-27 Union Budget
GST
Dated:- 13-1-2026
PTI
Kolkata, Jan 13 (PTI) The Federation of Associations of Cottage and Small Industries (FACSI) has urged the Centre for tax, credit and regulatory relief measures for micro and small enterprises in the 2026-27 Union Budget, to sustain growth and strengthen their role in the industrial ecosystem.
In a recent pre-budget letter to Finance Minister Nirmala Sitharaman, FACSI president H K Guha said the recommendations were framed after consultations with various associations of entrepreneurs and MSE groups across the country.
Among the key demands, the industry body has sought the constitution of an exclusive council for small and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ation Fund to compensate small exporters affected by sudden tariff hikes, besides enhancement of lending targets for MSEs by SIDBI and public sector banks.
The letter also sought reduction in fees for MSEs submitting tenders through the GeM portal, and stronger functioning of State Facilitation Councils to expedite cases of delayed payments, noting that certain issues would require amendments to the MSMED Act, 2006.
FACSI also emphasised the need for closer coordination with state governments to extend subsidies on renewable energy installations, electricity charges and local levies, and to provide special facilities for units located in industrial estates run by state development corporations.
“These measures will be a significant enabl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Shri Surjit Bhujabal inaugurates ICEGATE–LPMS integration at ICP Agartala, advancing digital transformation in cross-border trade
GST
Dated:- 12-1-2026

Integration mirrors efficiencies already achieved at seaports, airports, and inland container depots, ensuring faster clearance of goods, automated workflows for import and export processes, secure and reliable data exchange, and robust reconciliation mechanisms to maintain data integrity
Shri Surjit Bhujabal, the Special Secretary & Member (Customs), Central Board of Indirect Taxes & Customs (CBIC), today inaugurated the integration of the Indian Customs Electronic Gateway-Land Port Management System (ICEGATE-LPMS) at the Integrated Check Post (ICP), at Agartala, Tripura. The

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

C), and Let Export Order (LEO), along with event-based updates tracking cargo movement, from slot booking to gate-in and gate-out. These enhancements significantly reduce manual intervention and improve operational efficiency at Integrated Check Posts.
The initiative is a practical embodiment of Coordinated Border Management, promoting harmonised functioning among multiple border agencies through shared data, common risk assessment, and synchronized decision-making. Automated status updates and digital workflows lower transaction costs and enhance the ease of doing business, aligning India's border management practices with global benchmarks.
From an enforcement perspective, the integration strengthens risk-based targeting. Real-time logi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Mining firm director arrested for GST fraud of Rs 53 cr in Nagaland
GST
Dated:- 12-1-2026
PTI
Dimapur, Jan 12 (PTI) The director of two mining firms was arrested in Nagaland for his alleged involvement in a GST fraud amounting to Rs 53.28 crore, officials said on Monday.
The arrest was made by the Anti-Evasion Unit of CGST Dimapur following an investigation into the fraudulent availment of input tax credit through the issuance and receipt of fake invoices without any actual supply of goods, they said.
The accused was identified as Atiqur Rahman Barbhuiya, director of Bendangtoshi Mining Pvt Ltd and Kevitho Mining Pvt Ltd, firms engaged in the supply of coal and coke, they added.
The scrutiny of GST returns revealed that the t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Punjab finance minister seeks special economic package from Centre
GST
Dated:- 10-1-2026
PTI
New Delhi, Jan 10 (PTI) Punjab Finance Minister Harpal Singh Cheema on Saturday urged the Centre to extend immediate fiscal assistance and announce a special economic package for Punjab, pointing out that the state endured a difficult 2025 marked by border tensions and the worst floods in decades.
During a pre-Budget meeting with Union Finance Minister Nirmala Sitharaman here, Cheema submitted a detailed memorandum laying out Punjab's key financial requirements and policy demands for the 2026-27 Union Budget.
He said the state, being the country's first line of defence, suffered severe economic disruption due to prolonged security tens

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ment Act applicable during natural disasters and national security emergencies.
Raising concerns related to national security, the Punjab finance minister sought special central assistance of Rs 1,000 crore for the modernisation of the police force, strengthening emergency response systems, and deploying advanced anti-drone technology to effectively counter cross-border threats and narcotics trafficking.
“As a border state bearing a disproportionate security burden, this support should be seen as cooperative federalism in action, not as a concession,” he was quoted as saying in a state government statement.
Turning to agriculture and rural infrastructure, Cheema flagged the issue of withheld Rural Development Fund, urging the Centre to i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Punjab, Telangana flag higher fiscal burden due to VB G RAM G; demand more funds in FY27 Budget
GST
Dated:- 10-1-2026
PTI
New Delhi, Jan 10 (PTI) Opposition-ruled states like Punjab and Telangana on Saturday demanded additional resources from the Centre in the 2026-27 Budget, and said that the 60:40 cost-sharing under the proposed VB-G RAM G scheme will impose further fiscal burden on already strained resources of the states.
Union Finance Minister Nirmala Sitharaman on Saturday chaired the pre-budget meeting with the finance ministers of all states and UTs. Along with Union Minister for State for Finance Pankaj Chaudhary, the meeting was attended by the Governor of Manipur; chief ministers of Delhi, Goa, Haryana, Jammu and Ka

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he proposed changes to the MGNREGA framework, arguing that the new model dilutes the employment guarantee and transfers a significant financial burden to states.
He called for the restoration of the original demand-driven structure and funding pattern of the scheme.
Proposed MGNREGA changes weaken employment guarantee, burden states, Cheema said at the pre-Budget meeting.
Telangana Finance Minister Mallu Bhatti Vikramarka said the Union government, without consulting states, has replaced the MGNREGA with the VB G RAM G scheme.
In the new Act, the scheme has been made from 90:10 to 60:40, thus imposing further burden on already strained resources of the states. Also, any additional man-days, which are above the normative allocation,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Gurugram court convicts two excise officials, clerk in bribery case
GST
Dated:- 10-1-2026
PTI
Gurugram, Jan 10 (PTI) The court of Additional Sessions Judge Sunil Diwan has convicted two officers and a clerk of the Haryana Excise and Taxation Department in a bribery case and sentenced them to five years of imprisonment, besides imposing a fine of Rs 1 lakh on each, an ACB official said on Saturday.
The officials were arrested by a team of Anti-Corruption Bureau (ACB), Karnal on May 9, 2022, while accepting bribe in exchange for issuing a GST number. Later, the clerk was also arrested and an FIR was registered at ACB, Faridabad police station.
According to the ACB, in May 2022, a building material supplier, Mohit, applied to t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Appellate Tribunal appeal filing schedule u/s 112 ends; staggered protocol revoked from 18-12-2025, earlier filings valid
Circulars
GST
The earlier direction requiring staggered filing of appeals to the GST Appellate Tribunal under section 112 of the CGST Act (read with the respective State/UT GST Act) arising from appellate and revisional orders under sections 107 and 108 is revoked with effect from 18-12-2025, discontinuing the staggered filing protocol. Appeals filed in accordance with the revoked direction before 18-12-2025 remain valid and are not affected by the revocation. The revocation is stated to be without prejudice to the Tribunal's powers under section 112 of the CGST Act.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =