Rajasthan High Court Stays Parallel GST Proceedings, Says Only One Officer Can Initiate Action on Same Matter

The Rajasthan High Court has stayed parallel GST proceedings and recovery action against a Jaipur-based exporter after finding prima facie that tax authorities may have initiated duplicate proceedings for the same financial year. A division bench of Acting Chief Justice Sanjeev Prakash Sharma and Justice Bipin Gupta issued notice to the department and observed that under the GST law, only one proper officer can initiate proceedings on the same subject matter. “Considering the provisions of...

Supreme Court Stays ₹400 Crore GST Demand Proceedings Against Kubera Fantasy, Awaits Gameskraft Ruling

The Supreme Court on Friday stayed further proceedings arising out of a nearly ₹400 crore GST demand raised by the Directorate General of GST Intelligence (DGGI) against Kubera Fantasy Pvt Ltd over allegations that its online fantasy sports platform amounted to betting/actionable claims liable to 28% GST. A Bench of Chief Justice Surya Kant and Justice Joymalya Bagchi adjourned the matter to await the Supreme Court's decision in DGGI (HQS) v. Gameskraft Technologies Pvt. Ltd where the court is...

GST Audit Completion Does Not Bar Further Tax Proceedings for Unpaid Tax: J&K and Ladakh High Court

The High Court of Jammu & Kashmir and Ladakh has recently held that completion of a GST audit does not prevent tax authorities from initiating further proceedings for unpaid or short-paid tax.Referring to section 65(7) of the CGST Act, the court observed, “A plain reading thereof makes it abundantly clear that where an audit conducted under sub-section (1) of Section 65 results in detection of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilized,...

Coursera Licence Supply To OSDA By Sub-Contractor Not Education Service, Liable To 18% GST: Odisha AAR

The Odisha Authority for Advance Ruling has recently ruled that a sub-contractor supplying Coursera user licences to the Odisha Skill Development Authority cannot claim GST exemption as an education service, ruling that its role was limited to enabling access to third-party digital content rather than imparting education. “The applicant does not conduct training and no faculty, curriculum control, or instructional responsibility lies with the applicant. The role of the applicant is limited to...

Patna High Court Refuses To Quash Central Excise Show Cause Notices Against ITC Despite Delay In Adjudication

The Patna High Court has recently refused to quash multiple Central Excise show cause notices issued to ITC Limited, holding that the company could not seek quashing solely on the ground of delayed adjudication when it had not participated in hearings despite repeated opportunities. “For one reason or another, the petitioner did not participate in the hearing. In such circumstances, prima facie, we agree with the submissions of the learned counsel for the Central Excise that the delay in the...

Gujarat AAAR Confirms Geomembrane Classification As Textile Product For Technical Use

The Gujarat Appellate Authority for Advance Ruling (GAAAR), in April 2026, upheld the classification of geomembranes under HSN 5911 as textile products for technical use, holding that the issue stood conclusively settled by the Gujarat High Court. A Bench comprising SGST Member Arti Kanwar and CGST Member Sunil Kumar Mall, upheld Advance Ruling No. GUJ/GAAR/R/2022/46 dated 18 October 2022, and rejected the Revenue's challenge seeking classification of the product under HSN 3926 as an...

ITC Claims Filed Before 30 November 2021 Cannot Be Rejected on Limitation Ground: Karnataka High Court

The Karnataka High Court has held that Input Tax Credit (ITC) claims rejected as time-barred under Section 16(4) of the Central Goods and Services Tax Act, 2017 must be reconsidered where GST returns for the relevant financial years were filed on or before 30 November 2021, in view of the retrospective insertion of Section 16(5) of the CGST Act. A Single Judge Bench of Justice S. Sunil Dutt Yadav allowed the writ petition filed by ABE Security Mechanics Private Limited, set aside the show cause...

Supreme Court Seeks Revenue Explanation On Digitisation Of Missing GST Files In Bengal Cold Rollers Case

The Supreme Court has sought an explanation from the Revenue regarding the digitisation of 14 files seized in a GST investigation that are now stated to be missing in the case of Bengal Cold Rollers Pvt. Ltd.The taxpayer argued that the absence of the original files affected its ability to establish the genuineness of transactions in pending GST adjudication proceedings. A Bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan noted the Revenue's stand that although the original physical...

No Anti-Profiteering Violation Where Works Contract Fully Executed After GST Rollout: GSTAT Delhi

The Principal Bench of the GST Appellate Tribunal (GSTAT), New Delhi on 5 May closed anti-profiteering proceedings against Pune-based works contractor Belhekar & Kale Associates and held that no Input Tax Credit (ITC) benefit required passing on since both procurement and execution of the contract took place after the rollout of GST. Technical Member Sh. Anil Kumar Gupta accepted the investigation report of the Directorate General of Anti-Profiteering (DGAP) and held that no contravention...

Bombay High Court Quashes ₹10.25 Crore GST Demand Against Capital First Post-Merger With IDFC First Bank

The Bombay High Court has quashed a ₹10.25 crore GST demand raised against Capital First Limited post its merger with IDFC First Bank. It held that proceedings initiated against a company that had ceased to exist due to amalgamation are void ab initio and unsustainable in law.A Division Bench of Justice G.S. Kulkarni and Justice Aarti Sathe observed that despite repeated intimations about the merger, the department continued proceedings against the non-existent entity. Relying on the Supreme...

Bombay High Court Quashes GST Action Over Infra Company's Corporate Guarantees Issued Without Consideration

The Bombay High Court has held that D.P. Jain & Co. Infrastructure Pvt. Ltd. cannot be subjected to GST for corporate guarantees it issued to State Bank of India and Bank of Maharashtra to secure loans granted to its group companies, as the company received no consideration for furnishing those guarantees. A Division Bench of Justice Urmila Joshi-Phalke and Justice Nivedita P. Mehta observed: “There was no flow of consideration for the rendering of services. Therefore, taxability does not...

Education Consultancy Services To Foreign Universities Not 'Intermediary Services' Under GST: Delhi High Court

The Delhi High Court on Friday reiterated that education consultancy, marketing, and recruitment support services rendered by an Indian entity to foreign universities would not qualify as “intermediary services” under the Integrated Goods and Services Tax Act and would instead constitute export of services eligible for GST refund.A division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul passed the ruling while allowing a writ petition filed by Fateh Education Consulting Private Limited,...