Goods and Services Tax

Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).
Case-Laws
GST
Where exported goods are zero rated and no tax is payable, a procedural contravention of Rule 138 (expiry of an E-way bill) without evidence of intent to evade tax does not support computation or imposition of penalty under Section 129(1)(a). Applying Coordinate Bench reasoning, the expiry caused by a vehicular breakdown shortly before interception was a transport mishap and not a tax-evasion device; therefore harsh penal consequences under Section 129(3) were unsustainable. The impugned APL 04 orders were quashed and the penal amount was directed to be refunded with interest within twelve weeks.
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Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.
Case-Laws
GST
Conversion of an adjudication order under the penalty provision to the regular adjudication provision was contested on whether requisite documentary evidence supported claimed input tax credit (ITC). The court found the adjudicating authority had recorded absence of tax invoices and returns and specific findings of deliberate availing of ineligible ITC amounting to fraud, misstatement or suppression; a prior, different-year case was distinguishable because documents had been produced there. In consequence, conversion to the regular provision was refused for want of supporting records and the writ petition failed.
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Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.
Case-Laws
GST
High Court considered mandatory pre-deposit as a condition for entertaining a statutory appeal and found petitioner failed to comply despite personal hearings and specific directions, reflecting adversely on petitioner's conduct; combined with an unexplained and unreasonable delay in filing a writ challenging the appellate order, the court applied the doctrine that writs must be filed within a reasonable time and declined interference. Reliance was placed on relevant Supreme Court authorities regarding delay and laches. Writ petition dismissed for lack of merit due to non-deposit and inordinate delay.
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Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.
Case-Laws
GST
The text addresses whether cross border 'unbilled shipments' qualify as zero rated supply under the IGST regime when no convertible foreign exchange is received. It highlights a statutory tension between liability under Section 7 CGST and entitlement to zero rating under Section 16(1) read with the export definition in Section 2(6) IGST, which requires receipt of consideration in convertible foreign exchange; non receipt may sustain tax liability yet deny zero rating. The court confined adjudication to that interpretative question, issued notice, deferred the refund claim, invited the CBIC to state or clarify its position, and treated the petitioner's factual stance as a representation.
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Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.
Case-Laws
GST
Profiteering under the GST regime was examined where the respondent demonstrated passing Input Tax Credit benefits to home buyers; verification of vouchers reduced the computed profiteered amount and ultimately showed benefits passed in excess of the computed profiteered sum, satisfying the statutory requirement. On that factual basis the article notes no penalty was imposed because the benefit was transmitted to eligible recipients. It records that interest remains payable under applicable GST rules, directs calculation and payment of interest to recipients, and requires compliance reports to jurisdictional officers and the investigative agency confirming payment and reconciliation of the benefit transfer.
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Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.
Case-Laws
GST
Application of an approved methodology to determine passing on of input tax credit benefits was applied to assess alleged anti profiteering under Section 171; the DGAP investigation concluded no additional ITC benefit accrued to the respondent and the applicant confirmed settlement, leading to acceptance of the DGAP report and closure of proceedings with no contravention found.
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Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness interference.
Case-Laws
GST
High Court permitted regular bail at the pre-charge stage where the petitioner had undergone substantial custodial detention, faced allegations founded on documentary evidence, and the offence was triable by a Magistrate; the Court applied the principle that bail is ordinarily grantable absent extraordinary circumstances, noting the offence attracts a maximum punishment of five years. The petition was allowed and bail was ordered subject to furnishing bail/surety bonds to the satisfaction of the trial or duty Magistrate, with a mandatory prohibition on threatening or influencing prosecution witnesses directly or indirectly.
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HIGHLIGHTS
GST
Dated:- 1-3-2026
PTI
New Delhi, Mar 1 (PTI) Following are the top stories at 9 pm: NATION DEL36 KHAMENEI-PARTIES-LD REAX (7.31 PM)

'Immoral, unlawful act': Oppn condemns killing of Iran's Supreme Leader Khamenei New Delhi: Several opposition parties on Sunday condemned the killing of Ayatollah Ali Khamenei in US-Israel strikes, with Congress leader Priyanka Gandhi Vadra saying that the assassination of Iran's supreme leader by the “so called leaders of the democratic world” is “despicable”.

BOM34 MH-FACTORY-4TH LD BLAST (8.02 PM)

18 killed, 24 injured in explosives factory blast in Nagpur district; bodies charred beyond recognition Nagpur: At least 18 workers were charred to death, and 24 others were injured, most of them critically, in a powerful blast that tore through an explosives manufacturing factory in Maharashtra's Nagpur district on Sunday morning, police said.

DEL32 LD KHAMENEI-PROTEST (5.45 PM)

Protests in

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family” in Delhi.

DEL33 WASIA LD STRANDED (6.27 PM)

Hundreds of Indians stranded in Dubai, other hub airports after military escalation in West Asia New Delhi: As flight operations to and from West Asia remain disrupted after the US and Israel's attack on Iran, hundreds of Indians are stranded in Dubai and other key hub airports, with many of them taking to social media to appeal to the Indian government for assistance.

BOM26 CG-NAXALS-LD SURRENDER (6.21 PM)

Naxal leader Vikas, 14 ultras surrender in Chhattisgarh; 'red terror' ends in Raipur-Sambalpur belt Mahasamund (Chhattisgarh): Fifteen Naxalites, including veteran ultra Vikas, carrying a cumulative bounty of Rs 73 lakh on their heads surrendered in Chhattisgarh's Mahasamund district on Sunday, resulting in the outlawed movement getting dismantled in the Raipur-Sambalpur belt straddling the state's border with Odisha, police officials said.

LEGAL LGD4 DL-COURT-LET OPERATIVES (8.24 PM)

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ion for India; Russia pivot possible if conflict drags on New Delhi: With crude inventories sufficient to meet at least 10 days of requirements and fuel stocks covering another 5-7 days, India is unlikely to face any near-term disruption in oil supplies from the closure of the key supply route of the Strait of Hormuz, officials said.

FOREIGN FGN72 ISRAEL-IRAN-IDF (3.36 PM)

Iran's Khamenei killed in ‘precise, large-scale’ Israeli operation: IDF Jerusalem: Iranian Supreme leader Ayatollah Ali Khamenei was targeted in a “precise, large-scale operation” and the elimination of the leader of “terror axis” has brought to an end a “decades-long chapter,” the IDF said on Sunday. By Harinder Mishra

FGN85 ISRAEL-IRAN-NETANYAHU-PEZESHKIAN (6.43 PM)

Free yourself from 'shackles of tyranny,' Israel tells Iran, Tehran calls it war against Muslims Jerusalem: Israel urged Iranians to take to the streets and topple the government as Iran vowed revenge

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Haryana records 22 pc growth in gross SGST collection in FY 2025-26, beats all states, UTs
GST
Dated:- 1-3-2026
PTI
Chandigarh, Mar 1 (PTI) Haryana Excise and Taxation Commissioner Vinay Pratap Singh on Sunday said the state's gross SGST collection continues to grow at a record 22 per cent in 2025-26 over the last fiscal, as per the latest data released by Union Finance Ministry.

He said that Haryana's gross SGST collection (post-settlement) for the current financial year has reached Rs 44,460 crore, which is Rs 7,918 crore more than the collection up to February in last fiscal year, thus registering a growth rate of 22 per cent. This is the highest among all states & Union Territories in the country, he said.

According t

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Andhra records highest GST collection in February at Rs 3,061 cr
GST
Dated:- 1-3-2026
PTI
Amaravati, Mar 1 (PTI) Andhra Pradesh has achieved its highest-ever Goods and Services Tax collection for the month of February, recording Rs 3,061 crore this month.

This marks a major achievement since the inception of the GST regime in 2017.

Chief Commissioner of State Tax A Babu said the record was achieved despite rate reductions on major consumer essentials, consumer durables, pharmaceuticals and cement, and withdrawal of GST on life and medical insurance under GST 2.0 reforms.

“Net GST collections for February 2026 reached Rs 3,061 crore, the highest ever for any February since the implementation of GST in 2017,” said

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rding a 7.2 percent rise over February 2025 and 23.8 percent higher than February 2024, while petroleum product VAT collections increased by 3.06 percent to Rs 1,442 crore, sustaining the state’s revenue momentum, he said.

Professional tax collections also witnessed a sharp rise of 31.9 per cent during February 2026, with cumulative collections up to February in the current financial year growing by 42.3 per cent compared to the corresponding period last year, said Babu.

For 11 consecutive months from April 2025 to February 2026, net GST collections have exceeded those of the corresponding months in the previous financial year, indicating steady economic activity, improved compliance levels and sustained revenue resilience, the re

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GST collection grows 8.1 pc to over Rs 1.83 lakh cr in Feb
GST
Dated:- 1-3-2026
PTI
New Delhi, Mar 1 (PTI) Gross GST collection increased by 8.1 per cent to over Rs 1.83 lakh crore in February, led by higher growth in revenues from imports and improved domestic sales.

Gross domestic revenue rose 5.3 per cent to about Rs 1.36 lakh crore, while gross import revenue climbed 17.2 per cent to Rs 47,837 crore.

Total refunds were up 10.2 per cent at Rs 22,595 crore.

Total net Goods and Services Tax (GST) collection stood at over Rs 1.61 lakh crore, up 7.9 per cent year-on-year.

Net cess revenue was Rs 5,063 crore, down from Rs 13,481 crore in February last year. GST rates on about 375 items were slashed, making goods cheape

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an (-1%) , and the single digit growth below the national average of 8% reported by WB (1%) Haryana(2%) , UP(5%) , Maharashtra (6%) would be a matter of concern for the states and the policy makers, Mani said.

EY India Tax Partner Saurabh Agarwal said this performance reaffirms the strength of India's consumption engine. As structural reforms continue to take hold, these trends highlight a maturing tax ecosystem and a confident domestic market, setting the stage for sustained and inclusive economic momentum.

Price Waterhouse & Co LLP, Partner, Pratik Jain said the data indicates that GST has entered into a phase stable and predictable growth, which is encouraging to see.

AKM Global, Lead-Indirect Tax, Ikesh Nagpal said, “February

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GST mop-up grows 8.1 pc to over Rs 1.83 lakh cr in Feb
GST
Dated:- 1-3-2026
PTI
New Delhi, Mar 1 (PTI) Gross GST collection increased 8.1 per cent to over Rs 1.83 lakh crore in February, led by higher growth in revenues from imports.

Gross domestic revenue rose 5.3 per cent to about Rs 1.36 lakh crore, while gross import revenue climbed 17.2 per cent to Rs 47,837 crore.

Total refunds were up 10.2 per cent at Rs 22,595 crore.

Total net Goods and Services Tax (GST) collection

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Notice lacking particulars breaches natural justice, voiding adjudication and requiring reversal of electronic ledger debits.
Case-Laws
GST
Notice to show cause lacked relevant particulars, breaching principles of natural justice and preventing a meaningful response; accordingly the adjudication was vitiated and must be set aside. Adjudication without providing a hearing violated the statutory hearing right and further undermines validity, as did repetition of the same order and subsequent communications issued after the adjudicator became functus officio, which were held to be without jurisdiction. The matter is remitted for fresh consideration after the notice-issuing authority supplies full particulars and the affected party files a reply; electronic ledger debits arising from the invalid order are to be reversed and recredited.
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Cancellation of GST registration: restoration allowed on filing pending returns and full payment; authority may restore registration.
Case-Laws
GST
Cancellation of GST registration for continuous non-furnishing of returns is authorised where an empowered officer may cancel registration from an appropriate date; Rule 22 procedure and its proviso permit restoration if the registrant furnishes all pending returns and pays tax, interest and late fees. The court directed the petitioner to apply to the authority within two months for restoration; the authority may drop proceedings and pass the prescribed form order (REG-20) on compliance. The registrant remains liable for arrears and the order is confined to the case facts.
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Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.
Case-Laws
GST
Mandatory filing requirement of Form GST DRC-07 was central to a challenge to delay in preferring an appeal under the statutory limitation for appeals; the article emphasises that where delay is sought to be condoned on the basis of failure to upload a mandatory form, the appellate authority must expressly consider the grounds set out in the m

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Interim Relief: Appellate Tribunal may grant stay of recovery pending appeal; limited interim protection ordered.
Case-Laws
GST
The High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC procedure, guided by principles of natural justice and has power to regulate its procedure; it also possesses civil court powers and may enforce orders as decrees. The Tribunal's jurisdiction to pass substantive orders necessarily includes i

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Pre-deposit Requirement: petitioner granted liberty to appeal subject to prescribed pre-deposit and appellate consideration of insolvency orders.
Case-Laws
GST
Company in liquidation failed to discharge assessed tax; the writ was filed within the prescribed limitation period and the court granted liberty to challenge the impugned order before the Appellate Authority. The petitioner must comply with the statutory pre-deposit requirement of 10% of the disputed tax within thirty days of re

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Input Tax Credit misuse requires fraud or wilful misstatement; absent that, recovery notice is invalid and credit must be restored.
Case-Laws
GST
Section 17(5)(d) restricts apportionment and blocking of credit solely in relation to goods or services used for construction of immovable property; it therefore does not apply to mere transfer of leasehold rights where no construction activity is shown, and such application is a non-application of mind. Section 74(1) may be invoked only where

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Delay and laches: COVID stay did not excuse failure to prosecute an appeal, petition dismissed for negligent inaction.
Case-Laws
GST
Delay and laches barred relief where statutory limitation to challenge an administrative order had expired and the petitioner failed to prosecute an appeal after receiving notice; the COVID-19 stay of proceedings did not absolve the petitioner of the duty to monitor and list the appeal once stays were lifted, and negligent inaction after the stay ended was

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TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.
Case-Laws
GST
The article determines that the applicant institute qualifies as a specified person required to deduct TDS under Section 51 read with Notification No.50/2018 CT because substantial regulatory control (not day to day operational control) by the Central Government exists; Supreme Court precedent overrides administrative circulars. It clari

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Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.
Case-Laws
GST
The AAR addressed entitlement to input tax credit on GST paid for a contractor-built breakwater and concluded ITC is disallowed because the supply was a works contract for construction of immovable property and does not meet the statutory exception for plant and machinery. The authority applied the statutory definition of plant and machi

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DGGI busts Rs 593 crore fake invoice fraud; mastermind arrested in Bengaluru
GST
Dated:- 28-2-2026
PTI
Bengaluru, Feb 27 (PTI) In a major crackdown on GST fraud, the Belagavi zonal unit of the Directorate General of GST Intelligence (DGGI) has unearthed a fake input tax credit racket worth approximately Rs 593 crore, officials said.

The action followed an investigation into a suspicious GST registration, which led to multiple searches on premises linked to Star Tax Consultant in Bengaluru, the DGGI said in a statement.

“The searches exposed a well-organised network engaged in issuing fake invoices without any actual supply of goods or services, enabling wrongful availment and passing on of input tax credit (ITC) amounting

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CM Yogi reviews tax collection in FY2025-26 so far
GST
Dated:- 27-2-2026
PTI
Lucknow, Feb 27 (PTI) Uttar Pradesh Chief Minister Yogi Adityanath on Friday chaired a high-level meeting to review the updated status of tax and non-tax revenue receipts up to the end of February in the financial year 2025-26.

Assessing the targets and achievements presented by the GST, VAT, Excise, Stamp and Registration, Transport, Energy, Land Revenue and Mining departments, the Chief Minister stated that revenue growth determines the pace of development activities in the state.

He directed all departments to accelerate efforts toward achieving targets through transparency, efficiency, and innovation-driven functioning, the UP government said

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Governor emphasises inclusive and sustainable development through tax reforms
GST
Dated:- 27-2-2026
PTI
Shimla, Feb 27 (PTI) Tax policy plays a crucial role in mobilising national resources for development, welfare and infrastructure creation. An effective tax system forms the bedrock of economic justice, social inclusion and good governance, said Governor Shiv Pratap Shukla on Friday.

Addressing the inaugural session of a two-day International Conference themed “Tax Reforms in India: Challenges and Prospects,” at Himachal Pradesh National Law University (HPNLU), Shimla, he described the Goods and Services Tax (GST) as a historic reform that unified India's indirect tax regime and strengthened cooperative federalism.

He s

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Explainer: MoSPI releases new GDP series with base year 2022-23
GST
Dated:- 27-2-2026
PTI
New Delhi, Feb 27 (PTI) The government on Friday released the New Series of Annual and Quarterly National Accounts or GDP Estimates with base year 2022–23, replacing the previous series with base year of 2011–12.

Here is a quick guide to the fundamental terms used to measure India's economic growth.

What is Gross Domestic Product? Gross Domestic Product or GDP is the value of final goods and services produced in the domestic economy in a financial year.

What is a base year with reference to National Accounts? The base year in National Accounts Statistics is the reference year whose prices are used to calculate real g

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new series is on account of Covid pandemic and implementation of Goods and Services Tax (GST) in 2017-18 which required time for consolidation.

Also, fiscal 2021-22 witnessed sharp GDP growth largely due to the base effect of post-COVID recovery, making it unsuitable, for base revision.

After detailed discussions, the Advisory Committee on National Accounts Statistics recommended 2022-23 as the new base year.

Back series data is expected to be released by December 2026. As per the practice, in India, back-series estimates are recalculated using revised methodology of the new GDP series up to the previous base year.

What new data are being incorporating in new GDP series? In the new series, actual level estimates are bei

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