In Laldeo Rajak v. Kanthwal Services, the GSTAT Delhi Bench held that interest under Section 50(1) stops once tax deposited through PMT-06 is credited to the Government's account, not on the later ECL debit, while upholding the Section 73 penalty.

In 1Pay Mobileware Pvt. Ltd. v. Union of India, the Bombay High Court quashed DGGI's Section 83 attachment of a payment aggregator's current and RBI-mandated escrow accounts, holding that suspicion without tangible material or any GST liability of the petitioner cannot sustain provisional attachment.

In M/s N.S Enterprises v. Union of India, the Allahabad High Court held that the Superintendent's Rs. 10 lakh monetary limit under the CBIC Circular dated 9.2.2018 is reckoned on the CGST demand alone, and an equal SGST demand does not oust jurisdiction.

In Assistant Commissioner of Central GST, Ankleshwar v. Shreeji Enterprise, GSTAT Surat held that assignment of GIDC leasehold rights to a third party is not liable to GST and dismissed the Department's appeals, holding that the Gujarat High Court's ruling binds the Tribunal despite a proposed review.

In M/s Groma Infrastructure Ltd. v. Commissioner of Commercial Taxes, Karnataka, the GSTAT Bengaluru Bench set aside the dismissal of a first appeal without hearing, holding that an “even assuming” interest computation is not an admission under Section 107(6). On merits, it upheld Section 50 interest on differential tax paid late through DRC-03 but reduced the GSTR-3B interest after crediting interest already paid.

A practical guide to e-invoicing of reverse charge self-invoices under the new RCMDOM and RCMIMP supply types announced by GSTN on 16 October 2026. It covers the supplies and recipients covered, the step-by-step process, and key issues on time of supply, place of supply, tax head, valuation and input tax credit.

57th GST Council Meeting Between Fine Lines by Adv. Gaurav Gupta Download here:  Client Update 57th GST Council Meeting Key Recommendations & Practical Implications Registration • Returns • Refunds...

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Introduction The GST adjudication framework aims to balance effective revenue protection with procedural economy. In practice, however, taxpayers sometimes face a cluster of Show Cause...