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The Hon’ble Supreme Court of India in M/s Simla Gomti Pan Products Pvt. Ltd. granted interim protection to the Petitioner by directing deposit of Rs. 3.50 crore within two weeks, and ordered that no coercive steps …
GSTN is taking downtime to enhance its services on the GST Portal on 27.03.2026 from 12:00 AM onwards until 6:00 am of 27.03.2026.
Section 34 of CGST Act, 2017 requires the recipient to reverse the Input tax credit already taken basis the credit note issued by the supplier so that the supplier can reduce his output tax liability. CBIC has issued Circular no. 212/06/2024 dated 26.06.2024 providing mechanism for evidencing the compliance of condition of section 15(3)(b)(ii) of CGST Act, 2017.
The Hon’ble Delhi High Court in the case of M/s Fone Zone NXT held that non-response to show cause notices on the ground that the Chartered Accountant failed to inform the assessee does not warrant exercise of equity or interference with ex-parte orders passed under Section 73 of the GST law, and that willingness to deposit part of the demand cannot justify deviation from the statutory procedure.
The Hon’ble Supreme Court of India in the case of Amit Mehra v. Union of India [Special Leave to Appeal (Crl.) No.20996/2025, order dated January 12, 2026] held that notwithstanding the gravity of the alleged offence relating to fake input tax credit, the petitioner was entitled to regular bail considering prolonged judicial custody, non-commencement of trial, absence of charge-framing, the offences being triable by a Magistrate, and the maximum punishment being up to five years, and accordingly set aside the order of the Punjab & Haryana High Court declining bail.
The Hon’ble Bombay High Court in the case of Kishore Nichani held that where there is no outstanding GST liability and all government dues stand cleared, the Petitioner is entitled to restoration of GST registration, and failure to revoke cancellation of registration is contrary to Section 30 read with Rule 23 of the CGST Rules, 2017.
The Hon’ble Andhra Pradesh High Court in the case of M/s. Sona Enterprises held that recovery under Section 75(12) read with Section 79 of the CGST Act is permissible only where the registered person has clearly disclosed a tax liability in returns filed under Section 39 and such admitted liability remains unpaid, and that the said recovery mechanism cannot be invoked where the Revenue alleges wrong usage of input tax credit, which must be addressed only through adjudication under Sections 73 or 74.
GSTN Advisory no. 653 dated 16.03.26
Please click on the link below to view the Advisory on the Payment of pre-deposit while filing of appeal before First Appellate authority.
Pidilite Industries Limited, India’s major player in industrial adhesives, pigments, bonding, waterproofing solutions, paints, textile and leather chemicals, announced on Monday that it recently received a penalty of around ₹42 lakh from the tax officials.