Second E-Way Bill Generated by Inserting ‘0’ Before Invoice Number After Expiry of Original Is Fraudulent — GSTAT Varanasi Bench Upholds Section 129 Penalty on Preponderance of Probabilities • Cognizance Under Section 132 CGST Act Cannot Be Taken Without Giving Accused Opportunity of Being Heard as Mandated by Section 223 BNSS — Allahabad HC Remands for Fresh Order • Route Deviation by Heavy Commercial Vehicle to Avoid Difficult Terrain Is Not Grounds for Section 129 Penalty When All Documents Are Valid — GST Act Does Not Require Declaration of Specific Route: GSTAT Varanasi Bench • Proper Officer Circulars Under Sections 3 and 5 of CGST Act Are Valid — Canon India Distinguishable as It Concerned Officers Who Were Not ‘Officers of Customs’: Patna HC Follows Bombay HC’s Fomento Resorts and Gujarat HC’s Yasho Industries • No Further Pre-Deposit Under Section 112(8)(b) Where Amount Already Paid at First Appellate Stage Exceeds Percentage of Reduced Demand — GSTAT Cuttack Bench Follows Jharkhand HC’s Ashirwad Food Industries, Rejects Revenue’s Recall Application • MEDISEP Phase-II Health Insurance for Kerala Government Employees Exempt Under Entry 40 Where Entire Premium Paid by State Government — Individual Beneficiaries Need Not Be the Government Itself: Kerala AAR • Turmeric Extract Marketed as Wellness Supplement Is HSN 2106 (Food Preparation) at 18% GST, Not Medicament Under Chapter 30 or Essential Oil Under Chapter 33 — Rate Reduced to 5% Under GST 2.0: Kerala AAR • Education Consultant Recruiting Students for Foreign Universities Is an Intermediary — Not Export of Services Before 30.03.2026, But Export After S.13(8)(b) Omission: Kerala AAR Distinguishes KC Overseas and Ernst & Young
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The GSTAT Cuttack Bench has rejected the Revenue's application seeking recall of its admission order, reaffirming that where the pre-deposit made under Section…
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