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.

In M/s Navitas Eduservices Pvt. Ltd. v. Commissioner of CGST, South Delhi, the GSTAT Principal Bench held that cost-plus marketing and IT support services supplied to the Australian parent are export of services, not intermediary services, and directed refund with interest. It also held that the First Appellate Authority cannot remand a matter under the guise of annulment.

In Shaurya Alloys Pvt. Ltd. v. State of Punjab, the Punjab and Haryana High Court upheld Section 16(2)(c) of the CGST Act but held that ITC cannot be denied mechanically for a supplier's default or retrospective cancellation, and laid down guidelines for proper officers.

In Rohit Garg v. Union of India (W.P.(C) 8829/2026 and connected matters), the Delhi High Court relegated challenges to Section 122 penalty orders to the Section 107 appeal, holding the proper-officer objection not a patent lack of jurisdiction and applying the pre-amendment pre-deposit to SCNs issued before 01.10.2025.

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...

Legislative trigger and compliance architecture under section 14A The Mauritian Guide for Foreign Suppliers of Digital and Electronic Services is framed as an administrative...

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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...