CGST Delhi South Commissionerate arrests two people for fraudulent availment of Input Tax Credit (ITC) of around ₹8.52 crore through bogus invoices of ₹199.90 crore Posted On: 15 JAN 2026 4:30PM by PIB Delhi The Anti-Evasion Branch of the Central Goods & Services Tax (CGST) Delhi South Commissionerate has arrested the key persons for fraudulent… Read More »

ICMAI Releases Handbook on Invoice Management System (IMS) under GST   The Institute of Cost Accountants of India (ICMAI) has released the “Handbook on Invoice Management System under GST” (December 2025 Edition) to guide taxpayers through the new active invoice validation framework. Key Highlights of the Handbook: Active ITC Validation: Explains the shift from passive… Read More »

ICMAI Releases Second Edition of “Handbook on GST Department Audit”   The Institute of Cost Accountants of India (ICMAI) has released the updated Second Edition of the Handbook on GST Department Audit (January 2026) to assist taxpayers and professionals in navigating the increasingly data-driven audit landscape. Key Highlights of the Handbook: Updated Framework: Incorporates the… Read More »

IMPORTANT GST CASE LAWS 15.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 7 (Composite Supply) Escorts Heart Institute and Research Centre Ltd. v. Addl. Comm., CGST Audit [Healthcare Composite Supply] The High Court allowed adjudication to continue regarding whether medicines/consumables given to in-patients (without separate GST charge) are taxable… Read More »

GST demand based on inflated income tax figures remitted for forensic audit and fresh adjudication   Issue Whether a GST demand can be sustained solely based on turnover figures declared on the Income Tax portal, which the assessee claims were inflated for tender eligibility, when actual bank receipts are significantly lower, and whether a forensic… Read More »

GST assessment set aside; Officer must use alternative service modes if portal upload gets no response   Issue Whether an ex parte GST assessment order is valid when the Show Cause Notice (SCN) was served solely by uploading it to the GST portal without any response from the taxpayer, or if the Assessing Officer is… Read More »

Software services to foreign parent qualify as exports, not intermediary services; refund granted   Issue Whether the petitioner, providing software development and support services to its foreign parent company, is an “exporter of services” eligible for a refund of unutilized Input Tax Credit (ITC), or if it constitutes an “intermediary” under the IGST Act, thereby… Read More »

Retrospective amendment and circular validate ITC claim despite delayed return filing   Issue Whether Input Tax Credit (ITC) for the period 2018-2019 can be denied solely on the ground of delayed filing of returns, in light of the retrospective statutory amendments introduced by the Finance (No. 2) Act, 2024 and Circular No. 237/31/2024-GST. Facts Impugned… Read More »

GST exemption denied for retired bank employees’ group health insurance; applies only to individual policies   Issue Whether the exemption from GST on health insurance premiums, as provided under Notification No. 16/2025-CT(Rate) dated 17-09-2025, extends to group insurance policies obtained by retired bank employees through the Indian Banks’ Association (IBA), or if it is restricted… Read More »

Adjudication ordered on GST applicability for medicines supplied to inpatients by hospitals during treatment   Issue Whether the supply of medicines, medical devices, and consumables to inpatients by a hospital constitutes a part of exempt “health services” or is a taxable supply liable to GST, specifically when billed to patients (either as a package or… Read More »