Goods and Services Tax

Central Board of Indirect Taxes and Customs (CBIC) to host National Symposium on Customs Reforms and International Customs Day 2026 with the theme of ‘Customs protecting society through vigilance and commitment’
GST
Dated:- 26-2-2026

Union Minister of State for Finance Shri Pankaj Chaudhary to preside over International Customs Day 2026 in New Delhi tomorrow

The Central Board of Indirect Taxes and Customs (CBIC) is hosting the National Symposium on Customs Reforms, 2026, and International Customs Day, 2026, in New Delhi, tomorrow.

Union Minister of State for Finance Shri Pankaj Chaudhary will preside over the International Customs Day 2026 along with Shri Arvind Shrivastava, Secretary, Department of Revenue; Shri Vivek Chaturvedi, Chairman, CBIC; and officials of Department of Revenue, Ministry of Finance, and CBIC, will also remain present.

The International Customs Day 2026 will witness screening of a short film on Customs Reforms; an aud

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cements. The session will comprehensively cover trust-based customs processes and digital governance, including recent legal changes and import procedural reforms. It will also highlight the evolution of the digital ecosystem through initiatives such as SWIFT 2.0 and the Customs Integrated System (CIS). In addition, the discussions will focus on emerging export opportunities, including courier reforms, fisheries enablement and export procedure reforms. Special emphasis will also be placed on ease of living measures, particularly reforms relating to baggage rules and personal imports.

The Symposium will highlight India's ongoing transformation in Customs administration, focusing on trust-based processes, digital governance, trade facilitation and ease of living for citizens.

The event will bring together senior government officials, policymakers, trade representatives, industry stakeholders and officers from across the country to deliberate on key reforms shaping the future of Ind

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ner, Commissioner of Customs, Airport and ACC, Bangaluru

9

Roy Varghese

Deputy Commissioner, Custom House, Cochin

10

Prabhjot Kaur

OSD, Customs & EB, CBIC, New Delhi

11

Veenu Kavaria

Deputy Director, DRI, Mumbai Zonal Unit

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Sakshi Garg

Under Secretary, GST Policy Wing, CBIC, New Delhi

13

Rajender Kumar Gupta

Assistant Commissioner, O/O the Chief Commr., Customs Delhi Zone, New Delhi

14

Ananya Kumar Singh

Technical Officer, TRU-I, CBIC, New Delhi

15

Rajan Keswani

Superintendent, Customs IV Section, Customs Policy Wing

16

Veena Rao

Superintendent, Custom, Canine Centre, Attari

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Bhawani Singh Shekhawat

Superintendent, Custom, Prev. Jaipur

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Rajbinder Singh

Superintendent, DRI Regional Unit Mangaluru

19

Khaimuansang

Intelligence Officer, DRI, Aizawl Regional Unit

20

Vinod  Badola

Tax Assistant, DRI, Head Quarter, New Delhi

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NB/KMN

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News –

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Documentary and electronic evidence do not ordinarily justify custodial detention, so bail granted subject to bonds and sureties.
Case-Laws
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Grant of regular bail in economic-offence proceedings where alleged offences carry maximum imprisonment up to five years: court reasons that documentary and electronic evidence, to be led through official witnesses, do not necessitate custodial detention or risk of tampering, particularly when no custodial interrogation is sought; balancing need

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Right to fair hearing requires furnishing verification reports and a fresh hearing before concluding on transitional input tax credit.
Case-Laws
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Failure to furnish verification reports and to grant an opportunity to address them breaches the principles of natural justice; where verification reports influenced an adjudicatory order, the affected party must receive copies and a fresh hearing before conclusions are drawn. The note emphasises that adjudicators must conduct complete veri

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Detention of goods: appellate authority must reassess lab report admissibility and address all reply and appeal contentions on remand.
Case-Laws
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Detention of goods under statutory seizure proceedings was challenged on the grounds that the analytical laboratory report's reliability and admissibility and the petitioner's reply and appeal contentions were not addressed; the appellate order recorded conclusions without reasons. The principle applied requires the adjudicating/appellate a

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Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.
Case-Laws
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High Court found the petitioner's statutory replies to Form GST DRC-01 notices inadequate, holding that mere production of voluminous documents does not negate alleged excess input tax claims. The Court required tabulation and reconciliation of bank statement entries with monthly GSTR-3B returns and annual GSTR-9/9C filings, and granted one opportuni

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Reverse Charge Mechanism and ITC reversal require fresh adjudication to assess repeal impact and conditional relief.
Case-Laws
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Remand required for fresh adjudication of tax demands arising from admitted reverse charge mechanism liability and disputed input tax credit (ITC) reversal; the commentary stresses that although Section 42 (ITC reversal) was later deleted by Finance Act, 2022, the effect of that repeal on past liabilities and entitlement to retrospective benefit must be cons

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Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejected.
Case-Laws
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Petitioner admitted wrongful availment and retention of excess transitional input tax credit and later reversed it; interest liability for wrongful availment is mandatory under the applicable GST interest provisions and was computed for the period of retention. The adjudicating and appellate authorities considered and re

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Blocking of electronic credit ledger requires written reasons, a show cause process and a hearing before a speaking order is issued.
Case-Laws
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Blocking of the electronic credit ledger must be accompanied by written reasons and followed by opportunity to be heard; the respondent may issue a show cause notice after receipt of an investigation report and must communicate recorded reasons to the taxpayer. The taxpayer may file a reply with additional documentary evidence within one week

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Overlap of tax assessments requires remand for fresh adjudication; taxpayers must particularize and substantiate pre GST transactions.
Case-Laws
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Order sets aside impugned adjudication and remits the matter for fresh merit determination, directing the respondent to take into account the State Authority's order for the same tax period. Petitioner must particularize each pre GST transaction alleged to have been subject to Service Tax/VAT, substantiate claims with annexures (mere filing

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Tariff classification: paddle wheel aerators treated as residual machines, not agricultural machinery, affecting GST treatment.
Case-Laws
GST
Paddle wheel aerators used in aquaculture do not fall within the specific agricultural machinery heading (HSN 8436) because that entry is limited to machineries used in agriculture, horticulture, forestry, poultry and bee keeping; ejusdem generis and noscitur a sociis principles and the popular meaning of “agriculture” were applied, and notificati

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Advance Payment as Consideration: GST liability arises on receipt of advance unless an earlier invoice is issued.
Case-Laws
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Mobilisation advances under a works contract are treated as consideration for supply, and works contracts are treated as services; accordingly the advance is a payment for the supply. Time of supply for such services follows the provisions applicable to services, permitting an invoice for an advance to be issued before provision of service. Absent issuance of a

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Characterisation of supply by place of preparation: retail prepared food is restaurant service (no ITC); B2B ice cream is goods with ITC.
Case-Laws
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Characterisation of supply turns on where the food is prepared: foods prepared in a retail outlet that offers dine in are treated as restaurant services (including take away) and attract GST at 5% without eligibility to claim input tax credit; identical ice cream sold in B2B transactions is treated as supply of goods (no service element)

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Mixed supply characterization for bundled printing consumables – treated as mixed, continuous supply; time and value follow invoice/per-click terms.
Case-Laws
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The ruling determines that bundled sale of printing inks and various consumables is not a composite supply because the bundle is not 'naturally bundled' nor does any single good qualify as the 'principal supply'; instead the package is a mixed supply and taxable accordingly. The supply is a continuous supply with periodic invo

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Writ Jurisdiction: Article 226 not exercised where statutory appeal and disputed factual issues require remedy by appeal.
Case-Laws
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Maintainability of a writ under Article 226 is limited where an alternative statutory appeal exists and the impugned orders arise from rectification proceedings under Section 161 of the GST Act; the court found no pleaded illegality and noted the petitioner received personal hearing before rectification orders were passed, so disputed questions of fact

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Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.
Case-Laws
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HC considered whether an existing Prohibition Order and Seizure Order could continue after remand where no confiscation proposal under Section 67(2) had been issued. The court observed no de novo orders were passed post-remand and, because notices did not propose confiscation, held that continuation of prohibition or seizure could not be sustained. Consequen

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Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.
Case-Laws
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An order issued and adjudications made against a deceased person are void (non est) and liable to be set aside; where legal heirs step forward to represent the deceased's estate and undertake to file replies to show cause notices, the proper remedy is remand for fresh consideration with an opportunity for personal hearing after issuance of fresh notice

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Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.
Case-Laws
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Liability of a private company director under Section 89 of the GST enactments places the burden of proof on the director to demonstrate that non-recovery of tax is not attributable to his gross neglect, misfeasance, or breach of duty; the High Court quashed the impugned recovery notice and remitted the matter for fresh adjudication on merits

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Duty to monitor GST portal: failure to challenge assessment promptly counts as laches; appeal allowed only on enhanced pre-deposit.
Case-Laws
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Assessee's duty to monitor the GST web portal and consequent estoppel: after participation in proceedings and failure to produce documents or attend hearings, the petitioner could not credibly claim ignorance of an uploaded assessment order, and delay of eleven months constituted laches leading to dismissal of the writ as meritless. Effect: ca

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Input Tax Credit reversal: interest applies only to the cash tax component; remand ordered to decide interest and penalty.
Case-Laws
GST
Petitioner challenged confirmation of a show-cause proposal for reversal of erroneously availed Input Tax Credit; court noted petitioner purportedly reversed the ineligible credit and remitted the matter for fresh adjudication to determine whether interest and penalty are payable. The court directed the respondent to apply the post Finance Act 2022 ame

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Classification as Food Preparations under HSN 2106 leads to applicable GST on specified supari and mouth-freshener products.
Case-Laws
GST
Products containing raw supari and menthol but not lime, katha or tobacco qualify as 'Betel nut product known as Supari' under the Supplementary Notes and are classifiable as HSN 2106 90 30; marketed mouth-freshener/aftermint products lacking raw supari are classifiable as HSN 2106 90 99. Classification relied on ingredient composition and trade/popu

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Alternative remedy of appeal must be exhausted; appellate authority has wider inquiry powers, writ dismissed in absence of prejudice.
Case-Laws
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High Court reiterates that extraordinary writ jurisdiction should not bypass the alternative remedy of appeal except in exceptional circumstances; the appellate authority has wider powers to make further inquiry and may confirm, modify or annul impugned orders, so contested questions of fact should be addressed on appeal. Failure to plead or

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Cancellation of GST registration: furnishing pending returns and full tax payment enables restoration if the officer finds compliance.
Case-Laws
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Cancellation of GST registration for non-filing of returns was addressed: if the registrant furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to the relevant CGST Rule, the empowered officer has authority to drop proceedings and pass an order in the prescribed form and restore regi

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Cancellation of GST Registration: restoration permitted on filing pending returns and full payment; limitation computed from this order.
Case-Laws
GST
Proviso to sub rule (4) of Rule 22 of the CGST Rules permits an empowered officer to drop cancellation proceedings under Section 29(2)(c) if the person furnishes all pending returns and makes full payment of tax, interest and late fee, and to pass Form GST REG 20; restoration follows on compliance. The petitioner may apply for restoration

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Provisional release is statutory: release on payment in lieu of confiscation applies only after a final confiscation order.
Case-Laws
GST
Provisional release under seizure provisions is available only where the statute expressly permits it; section 130's release on payment of fine operates after a final confiscation order, so initiation of confiscation does not authorize retention. Detention requires compliance with the transit-detention procedure; inspection under the MOV forms is time

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Right to be heard: deficient portal service of show-cause notices warrants remand and fresh personal hearings with replies considered.
Case-Laws
GST
Failure of electronic portal upload to effectuate show-cause notices denied the petitioner effective opportunity to be heard; the HC treated effective service and audi alteram partem as determinative and set aside the impugned ex-parte orders. The court remanded both matters, granted the petitioner four weeks to file replies, and directed t

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