Excess IGST adjusted against CGST and SGST during first year of GST does not warrant demand where no revenue loss occurred and error was bona fide: GSTAT Bengaluru • Credit notes issued beyond the time limit under Section 34(2) cannot reduce adjusted total turnover for ITC refund calculation: GSTAT Kolkata • Order passed ignoring manually filed reply and before the date granted for document production is a patent violation of natural justice: Orissa High Court • GST not leviable on assignment of GIDC leasehold rights; Tribunal follows jurisdictional High Court after Supreme Court dismisses SLP: GSTAT Surat • Departmental appeal dismissed at threshold for failure to establish exception to ₹20 lakh monetary limit; bare Commissioner's authorisation held insufficient: GSTAT Ghaziabad • 57th GST Council Meeting — Key Outcomes (October 8, 2026) • Department cannot challenge appellate orders it has already implemented by restoring registrations; appeals dismissed as infructuous: GSTAT Hyderabad • Judicial declarations of unconstitutionality are retrospective by default; refund of IGST paid on ocean freight cannot be denied on ground that the taxpayer was not a party to the judgment: GSTAT Surat
3 articles tagged with this topic
The GSTAT Ernakulam Bench has set aside a penalty order under Section 129(3) and the appellate order upholding it, holding that the order for payment of penalty…
The GSTAT Ernakulam Bench has delivered its inaugural final orders — three in a single sitting on 08.09.2026 — and all three address the same recurring issue: w…
In what is arguably the most significant substantive ruling from the newly constituted GSTAT Ernakulam Bench, the Tribunal has held that an application for refu…
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