GSTAT

GSTAT · New Delhi-[PB]

Anti-profiteering: Rs. 3.67 crore profiteering confirmed against home retail company for not passing on benefit of GST rate reduction

The Tribunal held that Section 171 casts a statutory obligation that does not depend on proving wilful retention; the customised nature of supplies does not exc…

Oct 17, 2026·2 min read

GSTAT · Visakhapatnam

SEZ unit entitled to refund of unutilised ITC distributed through Input Service Distributor against its own zero-rated exports

The Tribunal held that the appellant's claim is for refund of ITC validly distributed through the ISD mechanism and accumulated against its own zero-rated expor…

Oct 17, 2026·1 min read

GSTAT · Visakhapatnam

Excess interest paid under Section 50 before the retrospective amendment restricting interest to cash component is refundable

The Tribunal held that since the amended proviso to Section 50(1) expressly provides that it shall be deemed to have been substituted with effect from 1st July…

Oct 17, 2026·1 min read

GSTAT · Raipur

Penalty under Section 129 set aside in bill-to-ship-to transaction

The Tribunal held that in a bill-to-ship-to transaction, the consignee who causes the movement of goods is entitled to generate the e-way bill under Rule 138(2)…

Oct 17, 2026·2 min read

GSTAT · Ghaziabad

Departmental appeal below Rs. 20 lakh monetary limit dismissed at threshold

The Tribunal held that the right of appeal is a creature of statute and that the Revenue must specifically plead and establish a recognised exception to the mon…

Oct 17, 2026·2 min read

GSTAT · Lucknow

Road restoration charges paid by gas pipeline company to PWD are a taxable supply of service under RCM

In a batch of five appeals, the Tribunal held that custom, request-driven road repairs executed for a private commercial entity's pipeline rollout lose the sove…

Oct 17, 2026·2 min read

GSTAT · Chennai

Where pre-deposit at first appeal stage exceeds cumulative requirement under Sections 107(6) and 112(8), no…

The Tribunal held that pre-deposit requirements under Sections 107(6) and 112(8) are not watertight compartments and that requiring a fresh deposit when three t…

Oct 17, 2026·2 min read

GSTAT · Bengaluru

Pending civil dispute over title to premises cannot be ground for refusing to add godown as additional place of business

The Tribunal held that registration is a tool of tax administration, not a determination of title — if GST authorities accept they cannot decide ownership, they…

Oct 15, 2026·2 min read

GSTAT · Prayagraj

ITC of previous financial year properly claimed in April of next year under Section 16(4)/39(9)

The Tribunal meticulously verified each transaction and held that GSTR-2A is a facilitation measure — not a ground to deny ITC availed on self-assessment — and…

Oct 15, 2026·2 min read

GSTAT · Kolkata

Credit notes issued under Section 34 must be deducted from adjusted total turnover for refund calculation

The Tribunal held that when goods are returned and a credit note is issued, the returned goods are no longer part of the supply and the taxable turnover must be…

Oct 15, 2026·1 min read

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