SCN under Section 122 quashed; Notification 2/2017 defined territory, not penalty jurisdiction Issue Whether the Additional Commissioner of Central Tax, Guntur, was competent to issue a Show Cause Notice (SCN) for penalties under Section 122 of the CGST Act to an assessee located in Krishna District, relying on Notification No. 2/2017-Central Tax, or if… Read More »
Writ jurisdiction barred as GSTAT becomes functional; statutory appeal with pre-deposit mandatory Issue Whether a Writ Petition is maintainable to challenge an appellate order on the ground of the non-constitution of the GST Appellate Tribunal (GSTAT), now that the Tribunal has been constituted and specific timelines (up to June 2026) have been notified for… Read More »
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 »