Can Dept. Issue One GST Notice Under Sections 73/74 Of CGST Act For Multiple Years? Bombay HC Refers Issue To Larger Bench

The Bombay High Court has referred to a Larger Bench the question of whether the GST Department can issue a single consolidated show cause notice covering multiple financial years under Sections 73 and 74 of the CGST Act. Section 73 of the CGST Act deals with the determination of tax not paid or short paid in cases not involving fraud or suppression, while Section 74 governs such determinations in cases involving fraud, wilful misstatement or suppression of facts. A Bench of Justices G. S....

Relevant Date Under GST Refund Varies By Claim Type; 2019 Amendment Not Retrospective: Delhi High Court

The Delhi High Court has clarified that the determination of the “relevant date” for computing limitation under Section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act) depends on the nature of the refund claimed, and that the 2019 amendment to the provision cannot be applied retrospectively to defeat vested rights of taxpayers.A Division Bench of Justices Prathiba M. Singh and Shail Jain was dealing with petitions challenging rejection of refund claims for unutilised input tax...

ARN Cannot Be Equated With Valid GST Registration Certificate: Delhi High Court

The Delhi High Court has recently upheld Oil and Natural Gas Corporation's (ONGC) decision to reject a bid for failure to submit a valid Goods and Services Tax registration certificate at the time of bidding, holding that an Application Reference Number (ARN) cannot substitute a GST certificate in tender processes. A Division Bench of Justices V. Kameswar Rao and Manmeet Pritam Singh Arora, while dismissing a writ petition filed by Anantaa-MRKR-Arinfra (JV) Pvt. Ltd., said: “An ARN is only an...

Supreme Court Rejects Jharkhand's Plea Against SAIL, Upholds ₹30.29 Crore Input Tax Credit Relief

The Supreme Court of India dismissed State of Jharkhand's special leave petition against Steel Authority of India Ltd (SAIL) in a dispute concerning the transition of input tax credit (ITC) from the pre-GST regime, upholding the Jharkhand High Court's direction on January 30, 2025, to restore Rs. 30.29 crore with interest.A Bench of Justices Pamidighantam Sri Narasimha and Alok Aradhe found no ground to interfere with the high court's order and dismissed the appeal.The dispute arose from the...

GST Refund Limitation Mandatory; Delay Can Be Condoned Under Article 226 In Cases Of Genuine Hardship: Karnataka HC

The Karnataka High Court held that the two-year limitation under Section 54 of the CGST Act is mandatory, and cannot be relaxed by tax authorities. However, in cases of genuine hardship, delay in filing refund claims may be condoned by invoking writ jurisdiction under Article 226, subject to safeguards protecting the Revenue.The Division Bench comprising Justice S.G. Pandit and Justice K.V. Aravind made the ruling. Section 54 of the CGST Act provides provisions for claiming refunds of...

Biodegradable Carry Bags Eligible For 5% GST Subject To Notification Conditions: Rajasthan AAR

The Rajasthan Authority for Advance Ruling (AAR) in February, held that concessional GST at 5% applies to biodegradable carry bags only if the goods satisfy the condition of being biodegradable under the relevant notification. It also held that it cannot determine whether a product meets scientific standards of biodegradability or compostability. The Authority Bench comprising Utkarsha and Dr. Akhedan Charan disposed of an application filed by Pradeep Verma concerning classification and GST...

Semen Sorting Services Exempt From GST As Support To Animal Husbandry: Gujarat AAR

The Gujarat Bench of the Authority for Advance Ruling (AAR) on 3 March, held that semen sorting services using specialised technology qualify as support services to animal husbandry and are exempt from Goods and Services Tax (GST). The Authority Bench comprising Sushma Dora and Vishal Malani decided on an application filed by Jiva Sciences Private Limited, which undertakes separation of X and Y chromosomes from bovine semen using proprietary technology. It ruled: “'Semen Sorting Services' are...

Bombay High Court Orders Fresh Review of V Ships' GST Refund Plea, Says Nature Of Service Not Determined

The Bombay High Court has recently set aside orders rejecting GST refund claims of V Ships India Pvt. Ltd., holding that the appellate authority failed to examine the terms of the service agreement before deciding whether the company's services were exports or intermediary services. A Bench of Justice G. S. Kulkarni and Justice Aarti Sathe said the absence of any findings on the agreement, which was relevant to determining the nature of services, vitiated the appellate orders. V Ships India...

Delhi High Court Declines Writ Against GST SCN Corrigendum Allegedly Expanding Tax Period, Cites Appeal Remedy

The Delhi High Court has recently declined to entertain a challenge to a corrigendum allegedly expanding the scope of a show cause notice by including an additional financial year, holding that such issues require factual examination and are not suited for adjudication under Article 226 when an efficacious statutory remedy is available. A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul dismissed a writ petition filed by Manpar Icon Technologies challenging a show cause notice...

Separate GST Liability Orders Must Be Issued To Enable Appeals By Company And MD: Telangana High Court

The Telangana High Court on 8 April, held that a single, composite GST liability order against a company and its Managing Director cannot be used to deny them independent appellate remedies. The Division Bench of Chief Justice Aparesh Kumar Singh and Justice G.M. Mohiuddin allowed writ petitions filed by Sugna Metal Limited and its Managing Director, and directed tax authorities to issue separate orders. The judges held: “...,the Managing Director (petitioner in W.P.No.9166 of 2026), after...

Calcutta HC Questions GST Officer's Demand For Personal Appearance When Law Allows Representation Through Counsel

The Calcutta High Court said GST authorities had no basis to insist that a Kanpur-based proprietor appear in person in proceedings over the detention of goods supplied to Maa Kali Traders, especially when the law allows representation through an authorised representative. In an order dated April 7, 2026, Justice Kausik Chanda disposed of a writ petition arising from the detention of a consignment of pan masala and the vehicle carrying it, which had been intercepted while in transit. The Court...

GSTAT Delhi Orders Ahmedabad East Infra LLP To Refund ₹1.20 Crore To Homebuyers In Anti-Profiteering Case

The GST Appellate Tribunal (GSTAT) directed Ahmedabad East Infrastructure LLP to refund ₹1.20 crore to homebuyers after finding that input tax credit (ITC) benefits under GST were not passed on, along with interest at 18 percent from the date of collection of the higher amount. The Principal Bench, comprising Technical Member A. Venu Prasad, by order dated April 2, 2026, confirmed the findings of the Directorate General of Anti-Profiteering and held the developer in violation of the...