GST refund distribution to consumers via regulatory tariff adjustment ruled impermissible; High Court devised procedure set aside

GST refund distribution to consumers via regulatory tariff adjustment ruled impermissible; High Court devised procedure set asideCase-LawsGSTSection 54(8)(e) of the CGST Act excludes from fund credit any refundable amount that was not passed on by the tax

GST refund distribution to consumers via regulatory tariff adjustment ruled impermissible; High Court devised procedure set aside
Case-Laws
GST
Section 54(8)(e) of the CGST Act excludes from fund credit any refundable amount that was not passed on by the taxpayer; because the respondent admitted passing the tax burden to consumers, that exception did not apply and the refund could not be paid to consumers under the provision. The High Court nevertheless accepted a taxpayer proposal to d

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Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left open

Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left openCase-LawsGSTContractual supply of mud engineering services together with site-specific chemicals consti

Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left open
Case-Laws
GST
Contractual supply of mud engineering services together with site-specific chemicals constitutes a composite supply because the goods and services are naturally bundled, necessary for execution, and form an essential, intertwined part of the contractual obligation; separate billing does not alter its nature. The chemicals

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Admission in pleadings and bill verification procedures: failure to deny treated as admission and ex parte bill report quashed.

Admission in pleadings and bill verification procedures: failure to deny treated as admission and ex parte bill report quashed.Case-LawsGSTFailure to specifically deny allegations in the written statement constitutes an admission under Order VIII Rules 3

Admission in pleadings and bill verification procedures: failure to deny treated as admission and ex parte bill report quashed.
Case-Laws
GST
Failure to specifically deny allegations in the written statement constitutes an admission under Order VIII Rules 3 and 5, permitting the court under Order XII Rule 6 to act on such admissions and treating admitted facts as substantive evidence without proof under Section 58 of the Evidence Act; consequence: petitioner entitled to relief on undisp

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Entitlement to input tax credit despite limitation: quashed limitation-based disallowances; refunds, adjustments allowed; recovery restrained, fraud cases preserved

Entitlement to input tax credit despite limitation: quashed limitation-based disallowances; refunds, adjustments allowed; recovery restrained, fraud cases preservedCase-LawsGSTEntitlement to input tax credit under the law survives despite a limitation cla

Entitlement to input tax credit despite limitation: quashed limitation-based disallowances; refunds, adjustments allowed; recovery restrained, fraud cases preserved
Case-Laws
GST
Entitlement to input tax credit under the law survives despite a limitation clause: the retrospective amendment and extension of the deadline to claim ITC enable claims within the extended window, and assessment orders denying ITC solely on limitation grounds are quashed accordingly, with relief directed to ref

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Omission of Sections 73 and 74 in GST: Section 74A applies from 2024-25, assessment set aside and remitted.

Omission of Sections 73 and 74 in GST: Section 74A applies from 2024-25, assessment set aside and remitted.Case-LawsGSTSections 73 and 74 of the GST statute were omitted effective 01.04.2024, so Section 74A governs assessments from financial year 2024-202

Omission of Sections 73 and 74 in GST: Section 74A applies from 2024-25, assessment set aside and remitted.
Case-Laws
GST
Sections 73 and 74 of the GST statute were omitted effective 01.04.2024, so Section 74A governs assessments from financial year 2024-2025; therefore actions premised on the omitted provisions lack jurisdiction. A show cause notice and assessment issued purporting to act under the old provision but referencing the new provision reflected non-application of mind and pr

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Denial of Input Tax Credit to bona fide purchaser overturned; ITC of Rs.22.09 lakh restored after finding no fraud

Denial of Input Tax Credit to bona fide purchaser overturned; ITC of Rs.22.09 lakh restored after finding no fraudCase-LawsGSTDenial of input tax credit (ITC) was considered where no finding of collusion, fraud, or mala fide conduct existed; the authority

Denial of Input Tax Credit to bona fide purchaser overturned; ITC of Rs.22.09 lakh restored after finding no fraud
Case-Laws
GST
Denial of input tax credit (ITC) was considered where no finding of collusion, fraud, or mala fide conduct existed; the authority invoked non fraud procedure, indicating the transaction was bona fide, so depriving the purchaser of ITC would be arbitrary under Article 14. The court distinguished assessment under non fraud and fraud processes and applied the rat

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Blocking of Electronic Credit Ledger and duty to disclose material facts led to dismissal; court refused writ interference.

Blocking of Electronic Credit Ledger and duty to disclose material facts led to dismissal; court refused writ interference.Case-LawsGSTBlocking of the electronic credit ledger was challenged while parallel proceedings imposing tax, interest, fee and penal

Blocking of Electronic Credit Ledger and duty to disclose material facts led to dismissal; court refused writ interference.
Case-Laws
GST
Blocking of the electronic credit ledger was challenged while parallel proceedings imposing tax, interest, fee and penalty under statutory tax provisions were pending; the petitioner's failure to disclose those proceedings in the writ was held material and counselling non-interference by the writ forum. Because the re-blocking related to an assessment

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GST tax demand appeal permitted subject to 50% provisional deposit and 30 day filing extension; OD account protected

GST tax demand appeal permitted subject to 50% provisional deposit and 30 day filing extension; OD account protectedCase-LawsGSTHigh Court granted liberty to prefer a statutory GST appeal subject to a conditional extension and provisional deposit: the pet

GST tax demand appeal permitted subject to 50% provisional deposit and 30 day filing extension; OD account protected
Case-Laws
GST
High Court granted liberty to prefer a statutory GST appeal subject to a conditional extension and provisional deposit: the petitioner may file the appeal within 30 days on payment of 50% of the disputed tax, failing which the appeal must be dismissed and recovery may proceed as if the writ were dismissed. The court held that a bank overdraft account cannot

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Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies

Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after repliesCase-LawsGSTShow cause notice sought cancellation of GST registration for alleged breach of Rule 21(e) by claiming input tax

Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies
Case-Laws
GST
Show cause notice sought cancellation of GST registration for alleged breach of Rule 21(e) by claiming input tax credit from non existent or non operating suppliers; the notice relied on a DGGI communication as supporting material. Petitioner filed specific replies (including Form GST REG 18) addressing the allegation, indicating understanding

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Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restrictions

Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restrictionsCase-LawsGSTCross country pipeline qualifies as immovable property under the doctrine of fixtures: items

Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restrictions
Case-Laws
GST
Cross country pipeline qualifies as immovable property under the doctrine of fixtures: items attached to or embedded in the earth intended for permanent beneficial enjoyment become part of the land, so works contract services for construction of such pipeline do not attract input tax credit. The pipeline, being laid outside

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Battery energy storage systems as storage service, not generation; GST applies at 18% and registration required.

Battery energy storage systems as storage service, not generation; GST applies at 18% and registration required.Case-LawsGSTBattery energy storage systems (BESS) are characterised as storage facilities that convert electrical energy to chemical energy and

Battery energy storage systems as storage service, not generation; GST applies at 18% and registration required.
Case-Laws
GST
Battery energy storage systems (BESS) are characterised as storage facilities that convert electrical energy to chemical energy and back, and therefore are not generation, transmission or distribution utilities; accordingly, exemption notifications for generation/transmission/distribution do not apply, whether BESS is standalone or co located. The activity of de

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Valuation and GST on residential real estate construction: concessional rates allowed for affordable and other units subject to conditions.

Valuation and GST on residential real estate construction: concessional rates allowed for affordable and other units subject to conditions.Case-LawsGSTConstruction activity was held to involve both supply of goods and supply of services, and a project mee

Valuation and GST on residential real estate construction: concessional rates allowed for affordable and other units subject to conditions.
Case-Laws
GST
Construction activity was held to involve both supply of goods and supply of services, and a project meeting the residential real estate project definition with under 15% commercial carpet area qualifies for concessional entries 3(i) and 3(ia); outcome – applicant may apply concessional GST rates subject to prescribed conditions. Valua

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Central Board of Indirect Taxes & Customs organises post-Budget interactive session with stakeholders in Mumbai

Central Board of Indirect Taxes & Customs organises post-Budget interactive session with stakeholders in MumbaiGSTDated:- 13-2-2026The Central Board of Indirect Taxes and Customs (CBIC) organised an interactive session with representatives of Trade Associ

Central Board of Indirect Taxes & Customs organises post-Budget interactive session with stakeholders in Mumbai
GST
Dated:- 13-2-2026

The Central Board of Indirect Taxes and Customs (CBIC) organised an interactive session with representatives of Trade Associations, Chambers of Commerce, Exporters, Importers, Custodians, Customs Brokers, Logistics Service Providers, at New Custom House, Mumbai.

The event was presided over by Shri Vivek Chaturvedi, Chairman, CBIC; and Shri Yogendra Garg, Member (IT, Taxpayer Services & Technology), CBIC. Pr. Chief Commissioners of Mumbai Customs and GST, Joint Secretary (Customs), Commissioner (Customs & Export Promotion) and Commissioner, GST Policy Wing were also present along with other sen

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Suspension of GST registration and validity of tax invoice during transit ruled insufficient without e way bill; petitions dismissed.

Suspension of GST registration and validity of tax invoice during transit ruled insufficient without e way bill; petitions dismissed.Case-LawsGSTRegistration suspended at the time of supply prevents a post suspension tax invoice from substituting for pres

Suspension of GST registration and validity of tax invoice during transit ruled insufficient without e way bill; petitions dismissed.
Case-Laws
GST
Registration suspended at the time of supply prevents a post suspension tax invoice from substituting for prescribed transit documentation; because the supplier's registration remained suspended and no e way bill or other specified documents accompanied the goods, the tax invoice could not be treated as the required document under the statut

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Enlargement on bail for foreign national in tax evasion case granted with conditions despite expired visa and limited tampering risk

Enlargement on bail for foreign national in tax evasion case granted with conditions despite expired visa and limited tampering riskCase-LawsGSTHigh Court considered enlargement on bail for a foreign national accused of tax evasion; offence is triable by

Enlargement on bail for foreign national in tax evasion case granted with conditions despite expired visa and limited tampering risk
Case-Laws
GST
High Court considered enlargement on bail for a foreign national accused of tax evasion; offence is triable by a Magistrate with a maximum sentence of five years. The court found documentary and electronic evidence present but no convincing material of a real risk of tampering, and noted immigration status (expired visa with pending extension

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Provisional CGST attachment expires after one year; bank must unfreeze accounts and attachment cannot continue.

Provisional CGST attachment expires after one year; bank must unfreeze accounts and attachment cannot continue.Case-LawsGSTProvisional attachment under the CGST regime ceases by efflux of time after one year, so orders issued beyond that statutory period

Provisional CGST attachment expires after one year; bank must unfreeze accounts and attachment cannot continue.
Case-Laws
GST
Provisional attachment under the CGST regime ceases by efflux of time after one year, so orders issued beyond that statutory period are no longer enforceable; consequence-such attachments cannot be continued. Because the provisional order has ceased, neither the tax authority nor the taxpayer's banker may lawfully maintain freezes on the taxpayer's property or ba

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Cancellation of GST registration: writ court directs appellate authority to re-hear revocation appeal on merits, condoning delay

Cancellation of GST registration: writ court directs appellate authority to re-hear revocation appeal on merits, condoning delayCase-LawsGSTUnder GST rules a revocation application requires prior filing of returns and payment of dues; limitation exists to

Cancellation of GST registration: writ court directs appellate authority to re-hear revocation appeal on merits, condoning delay
Case-Laws
GST
Under GST rules a revocation application requires prior filing of returns and payment of dues; limitation exists to ensure statutory compliance and protect third party rights, but cancellation of GST registration typically prejudices only the assessee and not third parties. The writ court may condone delay in statutory or quasi judicial proceedin

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CGST tax evasion classification and bail: deposit and undertaking not enough to alter cognizability or compoundability, bail cancellation dismissed

CGST tax evasion classification and bail: deposit and undertaking not enough to alter cognizability or compoundability, bail cancellation dismissedCase-LawsGSTHigh Court applied section 132 CGST classifications: offences with tax evasion up to five crores

CGST tax evasion classification and bail: deposit and undertaking not enough to alter cognizability or compoundability, bail cancellation dismissed
Case-Laws
GST
High Court applied section 132 CGST classifications: offences with tax evasion up to five crores are non cognizable and compoundable under section 138, while evasion exceeding five crores is cognizable and non bailable and not compoundable; a five crore deposit against an alleged evasion of Rs. 9,39,79,589/- does not convert th

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Cancellation of GST registration challenged for procedural lapses; notices quashed and fresh proceedings allowed only after rule compliance

Cancellation of GST registration challenged for procedural lapses; notices quashed and fresh proceedings allowed only after rule complianceCase-LawsGSTShow-cause notices for cancellation of GST registration were found to breach the principles of natural j

Cancellation of GST registration challenged for procedural lapses; notices quashed and fresh proceedings allowed only after rule compliance
Case-Laws
GST
Show-cause notices for cancellation of GST registration were found to breach the principles of natural justice by denying respondents an opportunity to reply and to present documents, and by omitting required physical verification procedures under the CGST Rules; those procedural defects vitiated the final orders and warranted quashing

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Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate.

Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate.Case-LawsGSTShow cause proceedings under Section 73 were invalidated because the Statement of determination attached to the summary FORM

Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate.
Case-Laws
GST
Show cause proceedings under Section 73 were invalidated because the Statement of determination attached to the summary FORM GST DRC-01 cannot substitute a Show Cause Notice issued by the Proper Officer; consequently initiation and the impugned order were quashed. The court held that Show Cause Notice, Statement and Order under Section 73 must be issued by

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Procurement and logistics of medicines as pure services to government qualify for nil rate GST under local government health functions.

Procurement and logistics of medicines as pure services to government qualify for nil rate GST under local government health functions.Case-LawsGSTServices consisting of procurement, logistics and assured supply of quality medicines to government health f

Procurement and logistics of medicines as pure services to government qualify for nil rate GST under local government health functions.
Case-Laws
GST
Services consisting of procurement, logistics and assured supply of quality medicines to government health facilities qualify as “pure services” intrinsically linked to health and sanitation functions entrusted to local government bodies. Rule 33 CGST (valuation of pure agent) cannot be read to define “pure services,” and is irrelevant to

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Classification of spent bleaching earth as activated natural mineral product under HSN 3802, attracting 18% GST.

Classification of spent bleaching earth as activated natural mineral product under HSN 3802, attracting 18% GST.Case-LawsGSTClassification of spent bleaching earth must follow the General Rules for Interpretation by reference to the goods’ nature and cond

Classification of spent bleaching earth as activated natural mineral product under HSN 3802, attracting 18% GST.
Case-Laws
GST
Classification of spent bleaching earth must follow the General Rules for Interpretation by reference to the goods' nature and condition at supply; because the material is a mineral-based, chemically or thermally activated exhausted adsorbent, it lacks the properties and utility of fresh bleaching earth and is not properly treated as a raw or processed clay. Con

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Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipients.

Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipients.Case-LawsGSTA consignment note is essential to classify an activity as Goods Transport Agency (GTA) se

Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipients.
Case-Laws
GST
A consignment note is essential to classify an activity as Goods Transport Agency (GTA) services because it evidences receipt of goods for road transport and transfers custody and liability to the transporter; accordingly, issuing a single consignment note from source hub to delivery address creates a lien and transporter

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Paddle wheel aerator classification: remain under HSN 8479 for mechanical water agitation; concessional GST applies via rate notification

Paddle wheel aerator classification: remain under HSN 8479 for mechanical water agitation; concessional GST applies via rate notificationCase-LawsGSTPaddle wheel aerators used exclusively in aquaculture are correctly classified under HSN 84798999 because

Paddle wheel aerator classification: remain under HSN 8479 for mechanical water agitation; concessional GST applies via rate notification
Case-Laws
GST
Paddle wheel aerators used exclusively in aquaculture are correctly classified under HSN 84798999 because their primary function is mechanical water agitation and oxygen transfer rather than terrestrial agricultural operations; therefore HSN 8479, as a residual heading for machines with specific functions not elsewhere specified, applies

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Government guarantee commission on bond issuances exempt from GST where State guarantees and commission is payable to the State government.

Government guarantee commission on bond issuances exempt from GST where State guarantees and commission is payable to the State government.Case-LawsGSTGuarantee commission paid by a State undertaking to the State government for guarantees on bonds falls w

Government guarantee commission on bond issuances exempt from GST where State guarantees and commission is payable to the State government.
Case-Laws
GST
Guarantee commission paid by a State undertaking to the State government for guarantees on bonds falls within the exemption under Entry No. 34A of Notification No. 12/2017-Central Tax (Rate), as amended, and is therefore not subject to GST. The Authority relied on the statutory entry's language and the CBIC clarification (Circular No.

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