
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 • Section 129 penalty of over ₹20 lakh quashed for missing e-way bill during return transit of duty-paid imports; nominal penalty of ₹25,000 substituted: GSTAT Bengaluru • Taxpayer cannot claim ignorance of GST portal notices while actively availing input tax credit: Kerala High Court • Department must invoke Section 63 for unregistered persons before resorting to Section 74: Madras High Court • Anticipatory Bail Maintainable Where Co-Accused Already Arrested and Rs. 186 Crore Evasion Alleged — Mere Absence of Section 69 Order Not an Absolute Bar Where Real Apprehension Exists: Allahabad HC • First Appellate Authority Has No Power to Dismiss Appeal for Non-Prosecution — Must Decide on Merits by Speaking Order Even if Appellant Is Absent: GSTAT Jalandhar Bench Remands Exide Life Insurance Appeal
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