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High Court-Madras [04-Aug-26]:
Whether cancellation of GST registration and rejection of revocation could be sustained when the impugned orders referred only to the intelligence wing report despite record evidence of business being carried on at the registered place of business?

Goods and Services Tax – GST registration cancellation; revocation of cancellation – challenge to order cancelling GST registration on the ground that petitioner was not carrying on business at the registered place of business, and to subsequent rejection of revocation application. Held that the record before the Court contained rental agreements, GPS map camera photographs, and electricity bill receipts for the relevant periods; the electricity receipts carried the petitioner’s trading...

Citation: (2026) taxcode.in 1314 HC

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High Court-Madras [31-Jul-26]:
Whether two assessment orders for the same assessment period and the same GSTR 3B and GSTR 1 mismatch could both survive, and whether remand could be granted subject to payment of 100% of the tax demand?

Assessment for 2018–2019 – challenge to two orders on grounds of duplication and breach of natural justice – both orders found, on comparison, to relate to mismatch between GSTR 3B and GSTR 1 returns, and the amounts involved tallied though the later order did not bifurcate SGST and CGST. Held that the later order dated 10.11.2023 could not survive and was quashed. In respect of the order dated 25.07.2023, since...

Citation: (2026) taxcode.in 1313 HC

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High Court-Karnataka [10-Jul-26]:
Whether an ex parte GST adjudication and a time-barred appellate rejection should be quashed to permit the assessee to explain a mismatch between GSTR-3B and GSTR-1 with supporting documents and Board Circulars?

Board Circulars dated 27.12.2022 and 17.07.2023 – Challenge to GST adjudication for 2018-19 based on discrepancy in declaration of export turnover between GSTR-3B and GSTR-1, and to appellate order rejecting appeal on limitation. The petitioner contended that zero-rated turnover related to export services, that a reply had been filed to the intimation in Form GST DRC-01A, and that the Circulars contemplated an opportunity to produce documents to establish the nature...

Citation: (2026) taxcode.in 1300 HC

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High Court-Karnataka [17-Jul-26]:
Whether recovery notices in Form GST DRC-13 and adjudication orders under Section 73 of the CGST/KGST Act can be sustained against a private limited company distinct from the deceased proprietor’s concern and without examining Section 93 liability of the alleged legal heirs?

Central Goods and Services Tax Act, 2017, Sections 73 and 93(1)(a), 93(1)(b); Karnataka Goods and Services Tax Act, 2017, Sections 73 and 93(1)(a), 93(1)(b) — challenge to recovery notices in Form GST DRC-13 and adjudication orders passed against the background of the death of a proprietor. Held that it was undisputed that the first petitioner company was different and distinct from the deceased proprietor’s concern, and hence recovery notices attaching...

Citation: (2026) taxcode.in 1296 HC

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High Court-Tripura [27-Jul-26]:
Whether a registered person can be permitted to rectify GSTR-1 and GSTR-3B where invoices were mistakenly filed under GST TDS GSTIN instead of the regular GSTIN and there is no loss of revenue?

Central Goods and Services Tax Act, 2017 – Sections 16(4), 16(5), 37, 38, 39(9), 39(10) – Issue was whether GST returns could be rectified where the petitioner had filed invoices for the relevant period in the GST TDS GSTIN instead of its regular GSTIN, thereby affecting availability of input tax credit, though there was no loss of revenue. Held that the objection of the authorities that entries once made in...

Citation: (2026) taxcode.in 1292 HC

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High Court-Madras [05-Aug-26]:
Whether documents and files seized during a GST inspection can be retained after the authorization under Section 67(2) of the CGST Act is withdrawn?

Central Goods and Services Tax Act, 2017 – Sections 67(2), 67(3) and 67(11) – issue concerned the department’s right to retain files and documents taken during an inspection conducted on 25.01.2024 after the authorization letter dated 24.01.2024 had been withdrawn in earlier writ proceedings. Held that the power to seize documents flows from the authorization under Section 67(2), and the power of retention under Section 67(11) must be read together...

Citation: (2026) taxcode.in 1319 HC

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TaxcodeIN Today | Daily GST Updates | 12 August 2026

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Supreme Court: Communication of Section 69 CGST Arrest Order Mandatory Before Arrest; Interim Protection Cannot Be Granted After Dismissing Pre-Arrest Bail Plea

The Supreme Court has held that an order authorising arrest under Section 69 of the CGST Act must be communicated to the person concerned before arrest, and that courts cannot grant interim protection after dismissing a pre-arrest bail application.

Citation: (2026) taxcode.in 49 SC

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TaxcodeIN Today | Daily GST Updates | 14 August 2026

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Siddhi_Vinayak_Automobiles_v_Commissioner_of_Kerala_State_GST_T.pdf
92.3 KB
Today 2nd Judgment- GSTAT-Thiruvananthapuram Bench

Whether an order in Form GST MOV-09 passed beyond seven days from service of notice in Form GST MOV-07 is time-barred and without jurisdiction under Section 129(3) of the CGST/KGST Act, 2017?
M_S_Steels_v_Commissioner_of_Kerala_State_GST_Thiruvananthapuram.pdf
98.2 KB
First Judgment pronounced by Thiruvananthapuram Bench (GSTAT)

Today Judgment
Whether penalty under section 129 of the CGST/KGST Act, 2017 can be levied for transport of goods without e-way bill when the movement is only a stock transfer between premises of the same registered person?

Central Goods and Services Tax Act, 2017 – Sections 7, 9, 68, 129(1), 129(3); Kerala Goods and Services Tax Act, 2017 – Sections 7, 9, 68, 129(1), 129(3); CGST Rules, 2017 – Rules 138(1)(ii), 138A – Goods were moved under delivery challan from one registered premises of the appellant to another premises of the same appellant under the same GSTIN and were detained for absence of e-way bill; penalty under...

Citation: (2026) taxcode.in 86 GSTAT

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GST Weekly Newsletter | 09-15 Aug 2026

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TaxcodeIN Today | Daily GST Updates | 17 August 2026

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GSTAT, Kolkata Bench - Judgment dated 18-Aug-26

GSTAT Kolkata Remands ITC Reversal Dispute for Recalculation of Interest and Penalty under Section 128A CGST Act

The GSTAT Kolkata Bench has remanded a dispute over excess Input Tax Credit reversal to the first appellate authority, directing a fresh computation of interest and penalty and allowing the taxpayer to seek waiver under Section 128A of the CGST Act.

Citation: (2026) taxcode.in 90 GSTAT

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TaxcodeIN Today | Daily GST Updates | 19 August 2026

TaxcodeIN Today brings Daily GST Updates for 19 August 2026, covering the latest GST case-law updates.

https://www.linkedin.com/newsletters/7495499499029594112/

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Pr_Commissioner_CGST_amp_CX_Siliguri_Commissionerate_v_Agarwalas.pdf
84.4 KB
GSTAT Kolkata Bench - Today Judgment [20-Aug-26]:
Whether refund of accumulated input tax credit on exported goods can be denied under Sections 16(2) and 54 of the CGST Act on the basis of toll-plaza movement discrepancies and cancellation of registration of second-line suppliers?

Central Goods and Services Tax Act, 2017, Sections 16(2) and 54(3); Central Goods and Services Tax Rules, 2017, Rule 112(1); GSTAT (Procedure) Rules, 2025, Rule 45(1) – refund of accumulated ITC on exports was denied by the original authority on the grounds that goods had not moved from the declared dispatch point in West Bengal, as inferred from toll data, and that the assessee’s supplier had sourced goods from entities...

Citation: (2026) taxcode.in 92 GSTAT

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GSTAT Judgment on Composition Scheme [Judgment Date 20-Aug-26]:

Whether, on a registered person exceeding the ₹1.50 crore aggregate turnover threshold under Section 10(3) of the GST Act while under the composition scheme, the differential tax on post-lapse supplies must be recomputed on a cum-tax basis under Rule 35 of the GST Rules?

Citation: (2026) taxcode.in 94 GSTAT

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GSTAT Today Judgment [21-Aug-26]:

Whether, in the absence of notice to the legal heir and inquiry into the deceased proprietor’s estate under Section 93(1)(b) of the CGST/KGST Act, proceedings and appellate order can be sustained, and whether retrospective Section 16(5) preserves ITC on belated returns for 2017-18 filed before 30-11-2021?

Citation: (2026) taxcode.in 96 GSTAT


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GSTAT Bengaluru Bench [25-Aug-26]:
Whether waiver of interest and penalty under Section 128A of the CGST Act/KGST Act is available where the excess input tax credit demanded under Section 73 was first availed in GSTR-3B for December 2020 though claimed to relate to transactions of FY 2018-19?

Citation: (2026) taxcode.in 98 GSTAT

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GSTAT Chennai Bench [17-Aug-26]:
Whether an appeal under Section 112 of the CGST Act can be treated as duly filed when the mandatory pre-deposit under Section 112(8) is paid after filing in FORM GST APL-05 but before issuance of the final acknowledgement and within the defect-rectification period?

Citation: (2026) taxcode.in 97 GSTAT

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GSTAT Lucknow Bench [25-Aug-26]:
Whether transportation of the appellant’s own excavator from a project site to its registered premises without an e-Way Bill attracted penalty under Section 129 read with Section 68 and Rule 138 of the CGST/UPGST provisions?

Citation: (2026) taxcode.in 99 GSTAT

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