Andhra Pradesh High Court: Composite GST Assessment Orders for Multiple Years Held Illegal 1. The Core Dispute: “Bunching” of Financial Years The petitioner challenged a single, composite assessment order that covered a span of nearly five years (July 2017 to January 2022). The Issue: The Revenue issued a single Show Cause Notice (SCN) and followed… Read More »
Supreme Court Conclusively Settles “Intermediary” Dispute for Education Consultants 1. The Core Dispute: Agency vs. Independent Export The Revenue challenged the GST refund claims of Indian educational consultancies (like Global Opportunities and KC Overseas). The Revenue’s Stand: They argued that these consultants were “Intermediaries” under Section 2(13) of the IGST Act because they facilitated the… Read More »
Gross and Net GST revenue collections for the month of Jan, 2026 Feb 1st, 2026 Please click on the link below to view the gross and net GST revenue collections for the month of Jan, 2026. https://tutorial.gst.gov.in/downloads/news/final_approved_monthly_gst_data_for_publishing_jan_2026_01022026.pdf
IMPORTANT GST CASE LAWS 31.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 47 Ms. Kandan Hardware Mart v. Asst. Comm. (ST) [Late Fee is Penal] The Court clarified that “Late Fee” u/s 47(2) is essentially a penal levy. Since it lacks quid pro quo and aims to deter breaches… Read More »
Madras High Court Ruling: Late Fees under Section 47 vs. General Penalty under Section 125 1. The Nature of “Late Fee” under Section 47 The Court provided a profound legal interpretation of what constitutes a “fee” in the context of late filings. Penal in Nature: The Court held that “Late Fee” collected under Section 47(2)… Read More »
Calcutta High Court Restores Appeal: Appellate Authority Cannot Ignore Special Amnesty Notifications 1. The Core Dispute: Amnesty vs. Statutory Limitation The petitioner was caught in a cycle of litigation regarding a partially rejected refund claim from 2020. Initial Rejection: The refund was rejected in 2020. The first appeal (filed in Sept 2020) was dismissed in… Read More »
Bombay High Court Quashes Consolidated Section 74 Notices: Multiple Financial Years Cannot Be Clubbed 1. The Core Dispute: Consolidated vs. Year-Wise Notices The Revenue issued a single, composite Show Cause Notice (SCN) under Section 74 of the CGST Act, covering multiple financial years. The notice alleged that the assessee had suppressed taxable value and made… Read More »
Bombay High Court Mandates 3-Month Gap Between SCN and Final Order under Section 73 1. The Core Dispute: Compressed Adjudication Timelines The petitioner challenged a demand order passed under Section 73 of the CGST Act, which deals with tax dues not involving fraud or suppression. The Timeline: The Revenue issued the Show Cause Notice (SCN)… Read More »
Substantive Entitlement Over Technical Lacunae: Gujarat High Court Rules on Blocked IGST Refunds 1. The Core Dispute: Size Constraints and System Errors The assessee, an exporter, faced a series of technical hurdles while attempting to claim a refund of accumulated IGST from zero-rated supplies. Size Constraints: Due to the large volume of exports, shipping bills… Read More »
Notification regarding Health Security se National Security Cess Amendment Rules 2026 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th January, 2026 No. 02/2026 – HSNS CessG.S.R. 78(E).— In exercise of the powers conferred by section 35 of the Health Security se National Security Cess Act, 2025 (35 of 2025), the Central Government… Read More »