Affiliation Fees Collected By Universities Liable To GST: Madras High Court

On Wednesday, the Madras High Court held that affiliation fees collected by universities from affiliated colleges are liable to GST and are not exempt under Notification No. 12/2017-Central Tax (Rate). A Division Bench of Justice G. Jayachandran and Justice K.K. Ramakrishnan delivered the ruling. The judges were hearing a writ petition filed by Bharathidasan University, challenging the GST demand notices issued for the assessment years 2019-2020 to 2022-23. They held: "In India, there are...

GST | Supreme Court Declines To Interfere With Delhi HC Refusal To Exercise Writ Jurisdiction In Fraudulent ITC Case

The Supreme Court has recently declined to interfere with a Delhi High Court order declining to entertain writ petitions challenging show cause notices alleging fraudulent availment of Input Tax Credit (ITC), holding that no good ground was made out for intervention under Article 136 of the Constitution. In an order dated January 30, 2026, a bench of Justice Manoj Misra and Justice Manmohan dismissed the special leave petitions arising from the Delhi High Court's judgment of December 5, 2025,...

Bombay High Court Urges SOP To Stop GST, MVAT Notices Against Properties With Prior CERSAI-Registered Security Interest

Observing that such petitions are being filed “in large numbers”, the Bombay High Court has advised State tax departments to frame a Standard Operating Procedure (SOP) to prevent issuance of demand notices where banks already have prior CERSAI registration of their security interests. A Division Bench of Justices Manish Pitale and Shreeram V. Shirsat made the observation while allowing two writ petitions filed by Bharat Co-operative Bank Mumbai Ltd challenging GST and MVAT demand notices, a...

Bombay High Court Sets Aside Composite GST Notice Against ICAD School

The Bombay High Court on Friday set aside a composite show cause notice spanning five financial years, issued to ICAD School of Learning Private Limited, a JEE and NEET coaching centre that offers hostel and mess facilities.On 6 February 2026, a Bench of Justice Anil L. Pansare and Justice Nivedita P. Mehta emphasised that consolidation defeats the statutory scheme of assessment and recovery for distinct financial years.Taking note of the GST framework, which mandates filing of returns with...

GST Appeal Limitation Starts From Date Of Rejection Of Rectification Order: Gujarat High Court

Recently, the Gujarat High Court clarified that when a rectification application is filed, the limitation period for filing an appeal under Section 107 of the CGST Act runs from the date of disposal of the rectification application, not the original order. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi noted the delay in adjudication where a rectification application against an original order dated 12 August 2024 was filed on 5 November 2024, to be decided within...

2017 CBIC Circular On Proper Officers' Powers Under CGST Act Is Valid: Delhi High Court

The Delhi High Court upheld a 2017 Circular issued by the Central Board of Indirect Taxes and Customs (CBIC) assigning functions to officers under the CGST Act, holding that it is legally valid when issued pursuant to a proposal by the Commissioner in the Board and approved by the Board under Section 168(2) of the CGST Act, 2017. In a judgement dated 2 February 2026, a Bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul dismissed a challenge to the validity of Circular No. 3/3/2017,...

GST Knowledge Series: Questions and Answers On GST For Transportation Of Goods By Road [Part 1]

Everything businesses need to know about GST on transportation of goods by road explained through Q&A, Part 1 of the GST Knowledge Series with Swamy Associates

No DIN? RFN On GST Orders Enough To Prove Digital Signature: Andhra Pradesh High Court

The Andhra Pradesh High Court has reiterated its view that the presence of a system-generated Reference Number (RFN) on GST orders issued through the portal is sufficient to establish that the document has been digitally signed. A Division Bench of Justice R Raghunandan Rao and Justice T.C.D. Sekhar dismissed a writ petition challenging GST assessment orders on the ground that they lacked physical signatures or a Document Identification Number (DIN). The bench held that once an order is issued...

GSTAT Delhi Upholds ₹90.9 Lakh Profiteering Finding Against Wai Wai Noodles Maker

The Goods and Services Tax Appellate Tribunal at Delhi has ordered C.G. Foods, the maker of Wai Wai instant noodles, to deposit Rs. 90.9 lakh after holding that the benefit of a GST rate cut was not passed on to consumers. The order was passed by a single-member bench of Anil Kumar Gupta, which agreed with the findings of the Director General of Anti-Profiteering that the company increased base prices even after the tax rate on instant noodles was reduced from 18% to 12% with effect from...

“Additional Notices” Now Merged With Main “Notices and Orders” Tab On GST Portal

The Goods and Services Tax Network (GSTN) has merged the “Additional Notices & Orders” tab with the main “Notices and Orders” section on the GST Portal, consolidating all issued notices and orders into a single interface. Taxpayers can now view all notices and orders on the portal by navigating to Dashboard → Services → User Services → View Notices and Orders.Also Read: Not Reasonable To Expect Taxpayer To Check Every Tab On GST Portal: Calcutta High Court Orders Appeal To Be Heard...

GSTN Introduces New Online Module To Unblock Barred Returns On Portal

The Goods and Services Tax Network (GSTN) has now launched a new “Application for Unbarring Returns” module on the GST Portal, allowing taxpayers to seek online removal of system-imposed restrictions on filing GST returns. The module provides a legal and digital process to address cases where returns are barred after three years of non-filing.Under Rule 59(6) of the CGST Rules, read with Sections 39 and 47 of the CGST Act, the GST system automatically bars the filing of returns if a registered...

DMF, NMET Contributions Form Part Of Mining Royalty; GST Only On NMET: Telangana AAAR

The Telangana State Appellate Authority for Advance Ruling (AAAR) has held that statutory payments made to the District Mineral Foundation and the National Mineral Exploration Trust are not voluntary contributions. It ruled that these payments are mandated amounts linked to mining royalty and made in the course and furtherance of business. GST, however, is payable only on NMET contributions and not on payments made to DMF. A coram of Central Tax Member Sanjay Rathi and State Tax Member M....