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Decoding Indian Tax Laws | Visit www.taxcode.in for SearchAI+, Deep Summary and more...
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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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GSTAT Lucknow Bench [25-Aug-26]:
Whether goods covered by a valid invoice, e-invoice and e-way bill can be detained and penalty imposed under Section 129 of the CGST/UPGST Act, 2017 merely on a presumption of reuse of the same e-way bill without cogent evidence of re-transportation or intent to evade tax?

Citation: (2026) taxcode.in 102 GSTAT

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GSTAT Lucknow Bench [25-Aug-26]:
Whether detention and penalty under Section 129 of the CGST/UPGST Act can be sustained merely on the presumption of reuse of an E-Way Bill without cogent evidence of re-transportation or intention to evade tax?

Citation: (2026) taxcode.in 101 GSTAT

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GSTAT Lucknow Bench [25-Aug-26]:
Whether transportation of taxable goods without an E-Way Bill at the time of interception constitutes substantive non-compliance justifying tax and penalty under Section 129(3) of the UPGST Act, 2017?

Citation: (2026) taxcode.in 100 GSTAT

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GSTAT Principal Bench [25-Aug-26]:
Whether, in determining profiteering under Section 171 of the CGST Act in a real estate project, project-specific reversal of ITC can be accepted solely on the basis of a Chartered Accountant’s certificate without verification of the underlying records and its corresponding effect on the ITC-to-purchase-value ratio?

Citation: (2026) taxcode.in 103 GSTAT

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