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 Kerala Authority for Advance Ruling has rejected at threshold the application filed by M/s Indian Co-Operative Credit Society Limited, a multi-state co-oper…
The Karnataka High Court has declared the continued blocking of a taxpayer's electronic credit ledger beyond one year as illegal under Rule 86A(3) of the CGST R…
The Kerala High Court has held that local bodies are bound to reimburse GST over and above the contract value to contractors, as Government circulars unambiguou…
The Punjab and Haryana High Court has granted interim stay against coercive recovery proceedings under the Haryana Tax on Entry of Goods into Local Areas Act, 2…
The Patna High Court has delivered a comprehensive ruling holding that a writ petition filed under Article 226 of the Constitution challenging an assessment ord…
The Bombay High Court has quashed consolidated show cause notices issued under Section 74 of the CGST Act covering multiple financial years in a batch of eight…
The Madras High Court has dismissed 19 writ petitions filed by six medical equipment dealers involved in circular trading amounting to over Rs. 313 crore in pur…
The Maharashtra Authority for Advance Ruling has held that a retired municipal engineer who constructs a commercial building on his own land using surplus savin…
The Maharashtra Authority for Advance Ruling has delivered a detailed and analytically significant ruling holding that the supply of warehoused goods from a bon…
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