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,
Tag: GST
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. vs. The State of West Bengal & Ors. [WPA 28356 of 2024, order dated April 16, 2026] held that mere expiry of e-way bill, in absence of any intention to evade tax and where transportation documents were otherwise genuine, cannot justify imposition of harsh penalty under Section 129 of the WBGST Act, 2017.
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
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.
Minutes of the meeting of Grievance Redressal Committee (GRC) held on 24-06-2026
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
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 ..
Webinar: Master the Art of GST Appeals for GSTAT
TAXO BUDDY.AI is conducting a webinar on Drafting Appeal for GSTAT /Master the Art of GSTAT on 27th July, 2026 at 4 pm onwards Live on zoom. Registration is free.
GSTAT Thane: Commissioner, CGST & Central Excise, Raigad Commissionerate vs M/s. Godrej Tyson Foods Limited: Order date 22.07.2026
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.
Big Relief ITC Cannot Be Denied to a Bona Fide Purchaser Merely Because the Supplier’s Registration Cancelled Retrospectively
The Hon’ble Supreme Court in Additional Commissioner Grade 2 & Anr. dismissed the SLP affirming that proceedings under Section 74 of UP GST Act, 2017 cannot be initiated to deny ITC to a bona fide purchaser who has duly established the genuineness of the transaction through tax invoices, e-way bills, transport documents, payment through banking channels and filing of returns
Assam GST Busts Rs 25 Crore Fake ITC Racket, Woman Arrested in Siliguri
In a major crackdown on GST fraud, the GST Intelligence and Enforcement Unit (GIEU), Assam, has arrested a woman from Siliguri,