The Supreme Court dismissed the Revenue’s SLP and upheld that mere detection of excess stock does not automatically warrant confiscation under Section 130 of the CGST Act. Authorities must ordinarily proceed under Sections 73/74 for tax determination unless stringent conditions for confiscation are clearly met

by admin | Feb 24, 2026 | GST, Judgements

Additional Commissioner Grade-2 vs. Vijay Trading Company (SLP (C) Diary No. 5881 of 2025) 1. Brief Facts The Assessee, Vijay Trading Company, was subjected to inspection/search under the CGST Act. During inspection, excess stock of goods was allegedly found. The...

The Supreme Court held that ITC cannot be denied to a bona fide purchasing dealer merely because the selling dealer failed to deposit tax with the Government. Recovery action must be taken against the defaulting seller, not the innocent purchaser.

by admin | Feb 23, 2026 | GST, Input Tax Credits, Judgements

Commissioner, Trade & Tax, Delhi vs. Shanti Kiran India (P) Ltd. (Civil Appeal Nos. 2042–2047 of 2015 Supreme Court of India) 1. Brief Facts The Respondent-Assessee, Shanti Kiran India (P) Ltd., was a registered dealer under the Delhi Value Added Tax Act, 2004....

The Rajasthan High Court held that refund of accumulated ITC under inverted duty structure for periods prior to 18.07.2022 cannot be denied. ITC being an indefeasible vested right, subsequent circulars or clarifications cannot operate retrospectively to curtail accrued credit.

by admin | Feb 19, 2026 | GST, Judgements

Swastik Oil Industries & Ors. vs. Union of India & Ors. (D.B. Civil Writ Petition Nos. 11549/2023 & connected matters) Brief Facts The petitioners challenged denial of refund of accumulated ITC under inverted duty structure for periods prior to 18.07.2022....

Madras High Court held that mere upload of GST notices on the portal, without ensuring effective service in case of repeated non-response, cannot justify an ex-parte assessment.

by admin | Feb 18, 2026 | GST, Judgements

TVL. Nagappa Textiles vs. Union of India / State Tax Officer (Madras High Court – W.P. (MD) No. 1317 of 2026) 1. Brief Facts The petitioner challenged a GST assessment order dated 31.12.2024 passed ex-parte. All notices, including the show cause notice, were uploaded...

Enhancements in GSTR-3B (Effective from January 2026 Tax Period)

by admin | Feb 4, 2026 | Departmental Instructions, GST

The GST Network (GSTN) has issued an advisory dated 30 January 2026 introducing important system-level enhancements in GSTR-3B, aimed at improving accuracy and aligning interest computation with statutory provisions. The key changes are summarised below for your...

The Allahabad High Court held that ITC cannot be denied to a bona fide purchaser where the supplier was registered at the time of transaction and tax was duly deposited.

by admin | Jan 17, 2026 | GST, Judgements

Saniya Traders vs. Additional Commissioner Grade-2 (Writ Tax No. 1743 of 2024 – High Court of Allahabad) 1. Brief Facts The petitioner (assessee) purchased scrap batteries from a GST-registered supplier. Payment including GST component was made through banking...