GST
UltraTech Cement Receives GST Demands of ₹15.26 Crore from Tamil Nadu Authorities
UltraTech Cement Limited recently informed stock exchanges that the State GST authorities in Tamil Nadu have issued two orders raising a cumulative tax demand of Rs. 15.26 crore, along with interest and penalties, on allegations of excess Input Tax Credit (ITC) claims. As per the disclosure, the orders were passed by the Assistant Commissioner, State Goods and Services Tax, Trichy, and were received by the company on January 29, 2026. One order relates to the financial year 2022-23,...
GSTAT Delhi Confirms ₹2.5 Lakh Profiteering By Kumar 70 MM For Ticket Price Hike Despite GST Cut
The Delhi Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 30 January 2026 held Hyderabad-based Kumar 70 MM cinema hall liable to deposit Rs. 2,50,148.39 for failing to pass on GST rate reduction benefits to customers. A Bench comprising Judicial Member Justice Mayank Kumar Jain found that the theatre had raised ticket prices above normal MRP despite a GST rate reduction from 18% to 12% for tickets up to Rs. 100 and from 28% to 18% for tickets above Rs. 100. The...
Karnataka High Court Quashes GST Demand On Solar Plant For Lack of Personal Hearing, Remands Matter
The Karnataka High Court has held that the denial of Input Tax Credit (ITC) on capital goods and input services used for setting up a captive solar power plant is unsustainable where the adjudicating authority acted without jurisdiction and in violation of the mandatory requirement of granting a personal hearing under Section 75(4) of the CGST Act. A Single Judge Bench of Justice Lalitha Kanneganti, passed the order on 21 January 2026, setting aside the GST demand raised against Shri Keshav...
Changes In Interest Calculation For GST Monthly Return From January 2026; GSTN Issues Advisory
The Goods and Services Tax Network (GSTN) has issued an advisory setting out changes to interest computation and related system features in the monthly return GSTR-3B (GST). The changes will apply from the January 2026 tax period onwards. From January 2026, interest shown in Table 5.1 of GSTR-3B (GST) will be calculated after adjusting the minimum cash balance available in the Electronic Cash Ledger from the due date of filing until the date of tax payment. The change follows the proviso to...
Finance Bill, 2026 Proposes Enabling GST Appellate Tribunal To Hear Advance Ruling Appeals
The Finance Bill, 2026, proposes a change in the GST appellate framework that will allow the Goods and Services Tax Appellate Tribunal to hear a limited category of advance ruling appeals. GSTAT will continue to function as the appellate forum for regular GST disputes such as classification, valuation, and input tax credit. The proposed change does not alter this role. Under the GST law, advance rulings are issued by state-level Authorities for Advance Rulings. Appeals lie before the...
Cigarettes Turn Costlier From Today As 40% Sin Tax Kicks In
Cigarettes will get 40% costlier from today, as higher taxes on tobacco products notified by the Union government take effect from February 1, 2026.The Ministry of Finance had issued the notification on December 31, 2025, replacing the GST compensation cess with a 40 per cent sin tax under the Central Excise (Amendment) Bill, 2025. While the notification was issued earlier, the revised levy becomes applicable from today.The notification also raises the GST rate on tobacco and related products...
Supreme Court Declines To Interfere With HC Decision Treating Education Consultancy To Foreign Universities As Export
The Supreme Court recently refused to interfere with a Delhi High Court judgment that had held that educational consultancy services provided by Indian entities to foreign universities qualify as exports of services and are not taxable as intermediary services under the GST law. A Bench of Justice Dipankar Datta and Justice Satish Chandra Sharma dismissed the Special Leave Petition filed by the Revenue. The Court also extended by two months the time granted to the Department to process the...
GST Not Payable On Transfer Of Leasehold Rights: Gujarat High Court Directs Refund
The Gujarat High Court, recently relying on its earlier ruling, reiterated that transferring or assigning leasehold rights in land is equivalent to the sale of land and therefore does not constitute a taxable 'supply' under the GST frameworkA Bench of Justice A. S. Supehia and Justice Pranav Trivedi was hearing a petition filed by Aquaeva Chemtech Private Limited, which had challenged the withholding of its GST refund relating to the transfer of leasehold rights in an industrial plot. The court...
Economic Survey 2025-26: GST 2.0 Delivers Stable Revenue As Transactions Rise
The Economic Survey 2025–26 said GST revenues remained steady following rate rationalisation under the GST 2.0 framework.Gross GST collections during April to December 2025 stood at Rs 17.4 lakh crore, registering a year-on-year growth of 6.7 percent, the Survey noted. It added that GST revenue growth broadly tracked nominal GDP growth during the period. The Survey also pointed to strong transaction activity, with cumulative e-way bill generation rising 21 percent year-on-year during the same...
Two-Year GST Refund Limitation Starts From Date Of Correct Payment: Kerala High Court
Earlier this month, the Kerala High Court held that the two-year limitation period under the GST law to claim refunds begins from the date on which tax is paid under the correct head, and not from the date of an earlier mistaken payment. The ruling was delivered by Justice Ziyad Rahman A.A. while allowing a writ petition filed by Pushpagiri Medical Society, a registered non-profit organisation running a hospital and medical education institutions in Kerala. The Bench observed: “The right to...
GSTAT Delhi Confirms ₹19.3 Lakh Profiteering Liability on Park Avenue After-Shave Distributor
The Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 27 January directed sellers of Park Avenue After-Shave Lotion to deposit Rs. 19,32,446 into the Consumer Welfare Fund, confirming the revised profiteering allegations against them. The ruling comes after a major correction in the profiteering calculations, following the identification of duplication of invoices, which had caused the original financial demand to be overstated.A Bench comprising Dr. Sanjaya Kumar Mishra,...
Gujarat High Court Sets Aside Rejection Of GST Appeal Over 13-Day Delay
The Gujarat High Court recently set aside an appellate order rejecting a GST appeal solely on the ground of a 13-day delay, holding that the appellate authority had failed to exercise its discretion under the law despite having the power to condone the delay. A bench of Justice A.S. Supehia and Justice Pranav Trivedi held that the delay fell within the additional 30-day condonable period available beyond the 90-day statutory limitation under Section 107(4) of the Central Goods and Services Tax...