Centre Designates 22 GSTAT Judicial Members As Vice Presidents For State Benches

The Ministry of Finance has designated Judicial Members of the Goods and Services Tax Appellate Tribunal (GSTAT) as Vice Presidents for State GSTAT Benches across India, in exercise of powers under the Central Goods and Services Tax Act, 2017.The Office Order No. 01/2026, dated 23 March 2026 states: “The President of India… is pleased to designate the following Judicial Members of GSTAT as Vice Presidents of their respective state benches.”Under the order, Vice Presidents have been appointed for...

GST Appeals Must Be Filed On Time, Writ Cannot Override Statutory Limitation: Jharkhand High Court

The Jharkhand High Court on 16 March held that a party cannot bypass statutory limitation by approaching the High Court under writ jurisdiction. Statutory appeals must be filed within the prescribed period. A Division Bench of Chief Justice M.S. Sonak and Justice Rajesh Shankar dismissed the writ petition filed by Nayan Enterprises challenging a GST adjudication order, noting that it had failed to show “sufficient cause” for not filing an appeal within the prescribed limitation period. The...

GSTAT Kolkata Bench Starts Functioning

The Kolkata Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has commenced functioning, with all appeals from designated jurisdictions now required to be filed before it.The Tribunal clarified that it will exercise jurisdiction over West Bengal, Sikkim and Andaman and Nicobar Islands in Public Notice No. 01/2026 dated 23.03.2026, issued by the GSTAT Kolkata Bench. The office of the Kolkata Bench is located at 2/5, Judges Court Road, Alipore, Kolkata–700027 (Old Door Sanchar...

GSTAT New Delhi Orders ₹47.71 Lakh Refund In Anti‑Profiteering Case, Holds Penalty Non‑Retrospective

The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi directed Alton Buildtech Pvt. Ltd., a real estate developer, to pass on Rs. 47.71 lakh, along with interest, to homebuyers for failing to transfer GST input tax credit benefits to them. A Single Bench comprising Technical Member A. Venu Prasad allowed the appeal filed by the Director General of Anti‑Profiteering (DGAP), holding that the developer had engaged in profiteering under Section 171(1) of the CGST...

No Pre-Deposit For Revenue In GSTAT Appeals; Principal Bench Issues Instructions For Filing Appeals

The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench has clarified that appeals filed by the Revenue will not require payment of pre-deposit or court fee while issuing instructions on the documents that must accompany appeals filed before the Tribunal under Section 112 of the Central Goods and Services Tax Act. In instructions dated March 10, 2025, the tribunal stated that appeals filed through Form APL-05 (appeal filed by Revenue) must include soft copies of the Show Cause...

Non-Supply Of RUDs, Procedural Lapses In GST Case Must Be Raised In Appeal, Not Writ: Delhi High Court

The Delhi High Court has held that allegations relating to non-supply of relied upon documents (RUDs) and other procedural lapses in GST proceedings are matters to be examined in statutory appeal and not in writ jurisdiction under Article 226 of the Constitution.A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul observed,“Mere dissatisfaction with the manner in which the adjudicating authority has dealt with the record cannot, by itself, furnish a ground to bypass the statutory...

Bombay High Court Orders Restoration Of GST Registration Of Bi-Chem India After Revenue Withdraws Suspension

The Bombay High Court has recently directed the Revenue to immediately restore the GST registration of Bi-Chem India Pvt. Ltd. after the department informed the court during the hearing that the suspension would be withdrawn and the registration made operational. A division bench of Justices G.S. Kulkarni and Aarti Sathe was dealing with a writ petition filed by the company questioning the suspension of its GST registration, along with a show cause notice dated February 18, 2026, a recovery...

GST Show Cause Notice Cannot Proceed On Preconceived Conclusion Of Liability: Kerala High Court

The Kerala High Court recently set aside a Goods and Services Tax (GST) show cause notice issued to the Kerala State Self-Financing B.Pharm College Management Association after finding that the notice was worded in a manner suggesting a pre-conceived conclusion on the petitioner's liability. The court held that a show cause notice can contain only a proposal based on the material on record and that a final conclusion can be reached only after considering the assessee's objections and documents....

GSTAT Rajkot Bench Starts Functioning

The GST Appellate Tribunal's Rajkot bench has begun functioning, with authorities issuing a trade notice on March 18 to inform businesses and tax professionals that the long-awaited forum is now operational in Gujarat. The tribunal is working from its office at the RK Iconic building on 150 Feet Ring Road in Rajkot. Officials said appeals can be filed through the GSTAT online portal, which was rolled out last year, and a toll-free helpline has also been provided to help users facing difficulty...

Supreme Court Dismisses Centre's SLP Against Gujarat HC Order Granting IGST Refund Despite GST Return Error

The Supreme Court has recently dismissed a Special Leave Petition filed by the Union of India challenging a Gujarat High Court judgment that directed the grant of an IGST refund to an exporter despite errors in GST returns. A bench of Justice Pamidighantam Sri Narasimha and Justice Alok Aradhe, while hearing the matter, refused to interfere with the High Court's decision but kept open the question regarding the applicability of the proviso to Rule 96 of the CGST Rules for consideration in an...

Gujarat High Court Sets Aside GST Order After Taxpayer's Request For Personal Hearing Was Ignored

The Gujarat High Court has set aside an adjudication order passed under the Central Goods and Services Tax Act, 2017, on the ground of violation of principles of natural justice, holding that failure to grant a personal hearing despite specific requests vitiates the proceedings. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi was dealing with a writ petition filed by K.D. Engineers challenging an order-in-original dated August 20, 2025, and a consequential demand...

Writ Petition Against GST Show Cause Notice Not Maintainable: Supreme Court

The Supreme Court on 27 February dismissed a Special Leave Petition filed by Trillion Lead Factory Pvt. Ltd., which challenged the Telangana High Court's refusal to interfere with a show cause notice proposing cancellation of its GST registration. A Division Bench comprising Justice Aravind Kumar and Justice Prasanna B. Varale held: “It is trite law that no writ lies against the issuance of a show cause notice, and such a writ petition would not be maintainable.” The case arose from a show...