GSTAT July 2026 Round-Up: 13 Key Rulings on ITC, Pre-Deposit, GST Exemption and Anti-Profiteering
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GSTAT Judgments July 2026: Key Rulings on Transitional Credit, Pre-Deposit, Unbranded Goods and Anti‑Profiteering
Monthly round-up of 13 key GSTAT judgments from July 2026, covering transitional input tax credit, statutory pre-deposit, GST exemption for unbranded goods, dismissal of defective appeals, penalty-only orders, and anti-profiteering findings in real estate…
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[Recent Judgment] Supreme Court [06-Aug-26]:
Whether omission of Rule 96(10) of the CGST Rules, 2017 by Notification No. 20/2024 without a saving clause applies to pending refund proceedings?
Central Goods and Services Tax Rules, 2017 – Rule 96(10); Notification No. 20/2024. Issue was whether omission of Rule 96(10) with effect from 08.10.2024, without any saving clause, would benefit assessees in pending proceedings concerning refund of integrated tax paid on exported goods and services. Held that the Constitution Bench ruling in Kolhapur Canesugar Works Ltd. v. Union of India squarely governed the matter: on omission of a rule, pending...
Citation: (2026) taxcode.in 46 SC
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Whether omission of Rule 96(10) of the CGST Rules, 2017 by Notification No. 20/2024 without a saving clause applies to pending refund proceedings?
Central Goods and Services Tax Rules, 2017 – Rule 96(10); Notification No. 20/2024. Issue was whether omission of Rule 96(10) with effect from 08.10.2024, without any saving clause, would benefit assessees in pending proceedings concerning refund of integrated tax paid on exported goods and services. Held that the Constitution Bench ruling in Kolhapur Canesugar Works Ltd. v. Union of India squarely governed the matter: on omission of a rule, pending...
Citation: (2026) taxcode.in 46 SC
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Goodluck India Ltd. and Anr. Vs. Union of India and Ors. – Supreme Court
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TaxcodeIN Today | Daily GST Updates | 10 August 2026
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TaxcodeIN Today | Daily GST Updates | 10 August 2026
TaxcodeIN Today brings Daily GST Updates for 10 August 2026, covering the latest GST case-law updates in a concise PDF format.
GST Case Law Weekly (3–8 August 2026): Decoding Key GST Rulings
This weekly digest covers significant GST judgments reported from 3 to 8 August 2026 on ITC, appellate pre-deposit, limitation, Section 74 proceedings, transitional credit, anti-profiteering and procedural safeguards.
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This weekly digest covers significant GST judgments reported from 3 to 8 August 2026 on ITC, appellate pre-deposit, limitation, Section 74 proceedings, transitional credit, anti-profiteering and procedural safeguards.
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GST Case Law Weekly (3–8 August 2026): Key High Court and GSTAT Rulings on ITC, Pre-Deposit, Limitation and Anti-Profiteering
Digest of GST case law for 3–8 August 2026 covering Delhi, Rajasthan, Gujarat, Calcutta and Chhattisgarh High Court rulings and GST Appellate Tribunal decisions on appellate pre-deposit for penalty-only orders, anti-profiteering and ITC pass-through in real…
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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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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Faizullah Khan M Vs. State of Tamil Nadu and Ors. – Madras High Court
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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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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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Mantralaya Vs. Deputy State Tax Officer-1 and Anr. – Madras High Court
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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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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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Comorin Consulting Services India Pvt. Ltd. Vs. Assistant Commissioner of Commercial Taxes and Ors. – Karnataka High Court
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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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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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BKR Services Pvt. Ltd. and Ors. Vs. State of Karnataka and Ors. – Karnataka High Court
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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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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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Ashutosh Bandyopadhay and Ors. Vs. Union of India and Ors. – Tripura High Court
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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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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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Bhima Enterprises Vs. Joint Commissioner, Office of the Central GST & Excise and Ors. – Madras High Court
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TaxcodeIN Today | Daily GST Updates | 12 August 2026
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Decoding Indian Tax Laws
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India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.
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Decoding Indian Tax Laws
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TaxcodeIN Today | Daily GST Updates | 12 August 2026
TaxcodeIN Today brings Daily GST Updates for 12 August 2026, covering the latest GST case-law updates in a concise PDF format.
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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Access Original Judgment: https://taxcode.in/union-of-india-vs-sunil-biyani-supreme-court/
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Decoding Indian Tax Laws
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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
Read Now (Before Access Restricted): https://taxcode.in/supreme-court-communication-of-section-69-cgst-arrest-order-mandatory-before-arrest-interim-protection-cannot-be-granted-after-dismissing-pre-arrest-bail-plea/
Access Original Judgment: https://taxcode.in/union-of-india-vs-sunil-biyani-supreme-court/
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Decoding Indian Tax Laws
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Supreme Court: Communication of Section 69 CGST Arrest Order Mandatory Before Arrest; Interim Protection Cannot Be Granted After…
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.
TaxcodeIN Today | Daily GST Updates | 14 August 2026
Read Now (Before Access Restricted): https://taxcode.in/taxcodein-today-daily-gst-updates-14-august-2026/
India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.
Search & Filter here: https://taxcode.in/gst-case-laws/
Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be
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TaxcodeIN
Decoding Indian Tax Laws
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Read Now (Before Access Restricted): https://taxcode.in/taxcodein-today-daily-gst-updates-14-august-2026/
India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.
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Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be
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TaxcodeIN
Decoding Indian Tax Laws
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TaxcodeIN Today | Daily GST Updates | 14 August 2026
TaxcodeIN Today brings Daily GST Updates for 14 August 2026, covering the latest GST case-law updates in a concise PDF format.
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?
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?