Recap of Latest updates posted on 23.07.2026
The GST Appellate Tribunal, Thane Bench dismissed the appeal filed by the Revenue vide Order dated 22.07.2026. Accordingly, M/s. Godrej Tyson Foods Limited was rightly claiming exemption under serial no.9 of Notification no. 02/2017-CTR dated 28.06.2017. Consequently, the demand for tax, interest, and penalty cannot be sustained.
PHC: Judgment on Additional Notice and Order
Whether uploading a notice or order-in-original in the ‘View Additional Notices and Orders’ tab on the GST Common Portal constitutes valid service ..
Minutes of the meeting of Grievance Redressal Committee (GRC) held on 24-06-2026
Grievance Redressal Committee (GRC) meeting held on 24-06-2026 under co-chairpersonship of Ms. Rim jhim Prasad, Principal Chief Commissioner, CGST & CX Delhi Zone and Shri Nikhil Kumar, Commissioner, Delhi State GST, Govt. of NCT of Delhi was attended by the undersigned alongwith Mr. Narendra
GSTAT Jaipur Bench: Hearings Begins 27.07.26
GST Appellate Tribunal, Jaipur Bench issued Public Notice 02/2026 dated 22.07.2026 regarding Functioning of Goods and Services Tax Appellate Tribunal (GSTAT) , Jaipur Bench.
Appellate Authority Cannot Pass “Copy-Paste” Orders Without Independent Application of Mind
The Hon’ble Rajasthan High Court in the case of M/s Ircon Pb Tollway Limited held that where the appellate authority merely reproduces the Order-in-Original verbatim without independent application of mind, the very purpose of the appellate remedy stands frustrated and such conduct amounts to abuse of computer and information technology.
Audit Closure Bars Reopening of Same Issues Under Section 73
The Hon’ble Gauhati High Court in the case of M/s. Surya Businees Private Limited held that once audit proceedings under Section 65 of the CGST/AGST Act had concluded and the assessee had discharged the liability determined in the final
Mere Expiry of E-Way Bill Without Intent to Evade Tax Cannot Justify 200% Penalty
The Hon’ble Calcutta High Court in the case of Industrial Pumps & Motors Agencies &Anr. held that mere expiry of e-way bill, in absence of any intention to evade tax
GSTAT to examine GST on Mining Royalty; Sought details of Parallel Cases Across State Benches
Hon’ble GSTAT has admitted an appeal challenging levy of GST on royalty paid to Government under mining lease arrangements, where the lower appellate authority had held such grant of mining rights to be a taxable “leasing/rental service”
Section 128A Waiver Can’t Be Denied Just Because GST Was Paid Under the Wrong Head
Section 128A Waiver Can’t Be Denied Just Because GST Was Paid Under the Wrong Head, So Long as the Full Tax Liability Was Fully Discharged:
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