#GST

GSTAT · Agra

Transit State Cannot Levy Section 129 Penalty on Inter-State Consignment: GSTAT Agra

The GST Appellate Tribunal's Agra Bench quashed a ₹7.75 lakh penalty imposed in Uttar Pradesh on industrial machinery moving from Haryana to Karnataka, also exc…

Nov 4, 2026·2 min read

GSTAT · Lucknow

Driver’s Uncorroborated Statement on Loading Point Cannot Sustain Section 129 Penalty

The GST Appellate Tribunal's Lucknow Bench dismissed a departmental appeal over iron scrap allegedly loaded from an undeclared warehouse, as no inquiry was made…

Nov 4, 2026·2 min read

GSTAT · Pune

Deemed-Export Refund Limitation Runs Supply-Wise, Not From Period Entered in Form

The GST Appellate Tribunal's Pune Bench granted a supplier's refund on deemed exports to an EOU, rejecting an unsupported finding that the recipient had also cl…

Nov 4, 2026·2 min read

High Court · Gujarat

Section 128A Waiver Cannot Be Denied Ignoring DRC‑03A Adjustment Accepted on Portal

The Gujarat High Court quashed rejection of an amnesty application, holding that once a 2019 payment tagged to the wrong year was adjusted and the liability sho…

Nov 4, 2026·2 min read

High Court · Punjab & Haryana

Arrest Illegal as Inspector, Not Commissioner, Recorded Reasons to Believe

The Punjab and Haryana High Court ordered release of a Chartered Accountant accused of running 28 shell firms, as the Commissioner never recorded reasons to bel…

Nov 4, 2026·2 min read

High Court · Madras

Demand Ignoring GSTR‑1 Amendment Correcting RCM Error Set Aside: Madras High Court

The Madras High Court quashed assessment, rectification and appellate orders against a mercerising company and remanded the matter with directions to verify its…

Nov 3, 2026·1 min read

Supreme Court

Bail Conditions Eased for Accused in Alleged Shell-Company ITC Racket: Supreme Court

In three orders, a Bhubaneswar Special Court granted bail and the Orissa High Court and the Supreme Court relaxed its surety terms for a GST accused unable to s…

Nov 3, 2026·2 min read

AAR · Tamilnadu

Kraft, Greaseproof and Glassine Paper Bags Attract 5% GST Under Entry 319: AAR Tamil Nadu

In two rulings, the Tamil Nadu Authority for Advance Ruling held that unbranded paper bags without handles fall under HSN 4819 4000 and attract 5% GST, not 18%,…

Nov 3, 2026·2 min read

GSTAT · Agra

Suppression and Fake-Invoice Findings Must Rest on Verified Records, Not Suspicion

In two departmental appeals, the GST Appellate Tribunal's Agra Bench set aside both the original and appellate orders and remanded the cases for entry-wise, rec…

Nov 3, 2026·2 min read

GSTAT · Agra

Railway Construction Gets 12% Only if Proved a Composite Works Contract, Else 18%

The GST Appellate Tribunal's Agra Bench restored a ₹72.82 lakh demand on a joint venture that charged 12% on earthwork and bridge works for North Central Railwa…

Nov 3, 2026·2 min read

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