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Corporate News *  Supreme court stays GST SCN over parallel proceedings during pending statutory appeal *  CESTAT quashes excise duty demand on poultry cage weld mesh. *  Proforma invoice valid for availing CENVAT credit if service tax is paid: CESTAT. *  Commission retained on air tickets bought through GSA/IATA agents not taxable as business auxiliary service. *  CENVAT credit can’t be denied on duty-paid inputs from area-based exempt units: CESTAT. *  Gross GST collections surge 15.4% to reach Rs 2.11 lakh crore in July 2026. *  Ghaziabad DGGI | Court Extends Judicial Custody of 2 Accused Involved In GST Fake ITC Fraud of ?31.57 Crore Till 7 August 2026 *  Uploading GST Orders on Portal Alone Is Not Valid Service: Punjab & Haryana High Court *  Company Must Be Made Accused Before Fastening Vicarious Liability Against Director In GST Prosecution: Punjab & Haryana High Court. *  No liability without proof of prior knowledge of import misdeclaration: CESTAT drops penalties on customs broker orders. *  4-Day hearing notice violated natural justice: Rajasthan High court quashes Ex-parte GST registration cancellation appeal order. *  10% GST penalty pre-deposit rule not applicable where SCN issued before 1st October 2025: Delhi High Court. *  Stock discrepancy alone can’t prove clandestine removal: CESTAT. *  Dept. can’t deny refund for missing challan in its own records: CESTAT. *  GST dept. can’t arbitrarily treat same services as ‘Intermediary’ for one period and ‘Export of Services’ for others: Punjab & Haryana High Court. Orders. *  Manufacturers can’t claim proportionate cess relief for machines installed during the month: Gujarat High Court. *  GST dept. can’t rely on Prospective rule. 88B amendment to ignore existing judicial precedent: Gujarat HC. *  ITC relief denied where supplier fails to deposit tax: Supreme Court upholds validity of sec. 16(2)(c) of CGST Act. *  Redemption fine can’t be ground to reject SVLDRS declaration: Rajasthan High Court *  Whether dept. can invoke sec. 73 without challenging refund sanction order    - Telangana High court stays GST refund recovery. *  GST recovery against genuine buyer before proceeding against defaulting supplier stayed: Karnataka High Court. *  Assessment order uploaded under wrong portal tab: Karnataka High Court restores GST appeal, condones delay *  CBIC plans faceless GST system; refunds, registration and assessments may go digital in phases *  Bombay High Court warns GST dept. over refund delays, considers 18% interest and recovery from erring officials. *  Failure to issue mandatory ASMT-10 notice vitiates GST proceedings: Rajasthan High Court. *  GST SCN against dead proprietor invalid: Orissa High Court *  GST registration revived despite time-barred appeal, subject to full tax payment: Himachal Pradesh HC *  GST registration cancellation without reasons amounts to ‘Economic Death’ of business: Supreme Court. *  No GST refund if appeal before GSTAT is filed late: Gujarat High Court. *  Mere upload of GST notice on portal not valid service, appeal limitation won’t start: Punjab & Haryana High Court.
Subject News *  Whether banks can simultaneously avail ITC u/s 17(2) and 17(4)? - Madras High Court stays GST adjudication against City Union Bank. *  Driver’s statement on plain paper has ‘Very Little Evidentiary Value’: Allahabad High Court quashes GST penalty order. *  CENVAT credit can’t be denied on duty-paid inputs from area-based exempt units: CESTAT. *  Ignoring taxpayer’s reply while rejecting GST refund is illegal: Bombay High Court. *  Dept. can’t allege suppression after earlier audit on same issue: CESTAT quashes Excise demand on limitation. *  Sales-tax concession cannot be denied unless government notification is expressly rescinded: Telangana High Court. *  GST appeal delay condoned after portal continued to show case as ‘Pending for order’: Rajasthan High Court. *  Customs duty exemption can’t be denied without test report to support reclassification: CESTAT. *  Recovery can’t continue during pending GST appeal: Punjab & Haryana High Court directs ITC unblocking after statutory pre-deposit. *  Revenue neutrality must be proven with evidence, not assumptions: Madras High Court restores Rs. 20.37 crore Excise demand. *  GST limitation applies to issuance of assessment order, not its service: Calcutta High Court. *  Time barred SCN can’t sustain service tax demand against sub-contractor: CESTAT. *  Absence of mandatory approval in GST sec. 74 adjudication, Karnataka High Court restrained dept. from coercive action. *  GST registration cancellation: Karnataka High court holds appeal u/s 107 is proper remedy *  Service tax tecovery from deceased proprietor’s widow quashed: Chhattisgarh High Court *  No coercive GST recovery against former partner till appeal is decided: Himachal Pradesh High Court. *  GST appeal barred by limitation, Rajasthan HC allows delayed appeal where delay was beyond taxpayer’s control. *  GST on diagnostic services must first be decided by AAR, not High Court: Delhi HC *  Interim relief granted against GST demand on RIICO land conversion premium: Rajasthan High Court *  Printing manufacturer’s name on packaging for statutory compliance is not branding, GST exemption can’t be denied: GSTAT *  Overseas marketing & support services are export of services, not intermediary services: CESTAT. *  Duty paid through CENVAT credit can’t be demanded again in cash: CESTAT *  Input service benefits can’t be denied: CESTAT allows export refund despite MMTC acting as Canalising agency. *  No service tax demand without proof of service of SCN: CESTAT. *  Service tax demand quashed as dept. fails to prove service of SCN: CESTAT *  GST : Mere allegation of inadequate consideration of reply not enough to invoke writ jurisdiction: Delhi High Court *  Onerous conditions imposed for provisional release of seized imported goods shouldn’t amount to virtual denial of relief: CESTAT. *  GST SCN without alleging fraud cannot invoke sec. 74: Karnataka High Court quashes adjudication order. *  Extended Limitation Can’t Be Invoked Merely on Form 26AS Data: CESTAT *  Revenue-Sharing with Restaurants Not Taxable as Business Support Service: CESTAT  

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Supreme court stays GST SCN over parallel proceedings during pending statutory appeal

Supreme court stays GST SCN over parallel proceedings during pending statutory appeal
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