GSTAT

GSTAT · Agra

Unaccounted stock found on business premises during survey cannot attract confiscation under Section 130

The Tribunal, following a catena of decisions of the Allahabad High Court, held that where excess or unaccounted goods are found during a survey of business pre…

Oct 12, 2026·3 min read

GSTAT · Thiruvananthapuram

Appellate Authority cannot uphold tax demand under Section 74 while substituting penalty under Section 73

The Tribunal held that a penalty under Section 73(9) can follow only a determination under Section 73(1), and that a Section 73 penalty riding on a subsisting S…

Oct 12, 2026·2 min read

GSTAT · Thiruvananthapuram

Payment of tax under CGST and SGST instead of IGST does not amount to short payment

The Tribunal, applying the jurisdictional High Court's unified-wallet approach to the electronic credit ledger, held that no proceedings under Section 73 can li…

Oct 12, 2026·2 min read

GSTAT · Lucknow

Road restoration charges paid by gas pipeline company to PWD are a taxable service under RCM, not an exempt…

The Tribunal held that when a government department executes targeted physical repair tasks for a commercial entity to facilitate its business layout, it steps…

Oct 12, 2026·2 min read

GSTAT

Penalty order passed within 57 minutes of show cause notice is a jurisdictional nullity

The Tribunal held that issuing an adverse order within 57 minutes without evaluating the taxpayer's explanation violates the mandatory requirement of opportunit…

Oct 11, 2026·2 min read

GSTAT · Bengaluru

ITC denied where supplier defaulted on tax payment

The Tribunal, while upholding the denial of ITC under Section 16(2)(c) for failure to prove that the supplier paid the tax to the Government, directed the prope…

Oct 11, 2026·3 min read

GSTAT · Bengaluru

Excess IGST adjusted against CGST and SGST during first year of GST does not warrant demand where no revenue…

The Tribunal held that while the cross-head adjustment was procedurally incorrect, the substantive outcome — had the taxpayer followed the refund and re-credit…

Oct 9, 2026·2 min read

GSTAT · Kolkata

Credit notes issued beyond the time limit under Section 34(2) cannot reduce adjusted total turnover for ITC…

The Tribunal held that while credit notes issued within the statutory time limit must be excluded from adjusted total turnover for the purpose of refund under R…

Oct 9, 2026·2 min read

GSTAT · Surat

GST not leviable on assignment of GIDC leasehold rights

The Tribunal held that the transaction of assigning leasehold rights in GIDC plots constitutes a transfer of benefits arising out of immovable property and fall…

Oct 9, 2026·2 min read

GSTAT · Ghaziabad

Departmental appeal dismissed at threshold for failure to establish exception to ₹20 lakh monetary limit

The Tribunal held that permission to file an appeal and compliance with the monetary-limit policy are separate matters, and that the Revenue must specifically p…

Oct 9, 2026·2 min read

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