Webinar on GST Helpdesk: Expert Interaction on Returns and E-Way Bill on April 13, 2026 from 3:00 p.m. to 5:00 p.m.
Webinar on 13.04.26 from 3 pm to 5 pm
Updates
Pre-deposit Percentage in the GST Portal
While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage is auto-populated as 10% in accordance with Section 107(6) of the CGST Act, 2017, and was previously non-editable. Due to this restriction, taxpayers faced difficulties in cases where the pre-deposit had already been made through other means or where the demand amount was incorrectly reflected under the appropriate head.
Gross and Net GST revenue collections for the month of Mar, 2026
Please click on the link below to view the gross and net GST revenue collections for the month of Mar, 2026.
The GST Act doesn’t allow seizure of cash under Section 67
A writ petition was filed challenging the legality of the two seizure orders, through which the GST authorities seized approximately Rupees One Crore in cash from the premises of the Petitioner, exceeding the scope of Section 67 of the CGST Act.
No bar on transfer of Inter-state ITC upon amalgamation of the Company
A writ petition was filed challenging the denial of inter-state transfer of unutilized ITC pursuant to an NCLT-approved amalgamation, raising the legal question of whether such transfer could be denied on the ground that the transferor and transferee entities were registered in different States under the GST regime.
Summoning the Director repeatedly amounted to harassment
The Hon’ble Gauhati High Court in the case of Let’s See Tour and Travels Pvt. Ltd. & Anr. v. Union…
Cross-Charge Mechanism Valid for Distribution of Common ITC Prior to April 01, 2025
The Hon’ble Karnataka High Court in the case of M/s. Micro Labs Limited held that distribution of common ITC through cross-charge mechanism by raising invoices under Section 31 of the CGST Act is permissible, and any order passed in disregard of the CBIC’s Circular No. 199/11/2023-GST dated July 17, 2023 is illegal, arbitrary, and without jurisdiction.
Payment of GST Penalty “Under Protest” for release of goods – Mandatory Requirement of Speaking Order under Section 129(3)
The Hon’ble Punjab and Haryana High Court in the case of M/s Deutsche Cars Pvt. Ltd. held that mere payment of penalty under protest does not conclude proceedings under Section 129(5) of the GST Act, and the Proper Officer is mandatorily required to pass a reasoned order after considering the reply of the assessee.
First Appellate Authority under section 107 of the CGST Act has no power to remand matters to the Adjudicating Authority
The Hon’ble Allahabad High Court in the case of M/s Anand and Anand (Law Firm) held that the Appellate Authority under Section 107(11) of the CGST Act, 2017 does not possess the power to remand matters to the adjudicating authority, and therefore the appellate orders remitting the matter for reconsideration were unsustainable in law.