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Corporate News *  Dept. can’t force assessee to adopt more punitive CENVAT credit option under rule 6: Calcutta High Court. *  GST levy on corporate guarantees upheld: Gujarat High Court. *  Calcutta High Court allows appeal against Ex-parte GST order after medical emergencies prevented reply to SCN. *  Legality of gold confiscation based on retracted statement questioned: Madhya Pradesh High Court frames 8 substantial questions of law. *  Interest on delayed duty drawback runs from 1month after ‘Let Export Order’, not final adjudication: Delhi High Court. *  High Courts can’t grant post-dismissal arrest protection in GST pre-arrest bail matters; Sec. 69 arrest order must be communicated: Supreme Court. *  Whether RERA registration can determine GST classification of ‘Ongoing Project’: Rajasthan High Court issues stay notice. *  GSTAT admits Bharti Airtel’s appeal on ITC dispute involving section 17(5)(c) and (d) of CGST Act. *  Showroom interior fit-outs constitutes “Original Works”, CESTAT quashes ?2.61 crore service tax demand. *  CESTAT upholds extended limitation for inadmissible CENVAT credit availed during area-based exemption. *  Refund can’t be denied merely for not challenging Bill of entry when exempt duty was paid inadvertently: Punjab & Haryana High Court. *  GST Appeal limitation must run from DRC-07 communication, not detailed adjudication order: Madras High Court. *  GST amnesty waiver covers self-assessed tax: Madras High Court. *  AIFTP seeks one-time GST amnesty to revive appeals dismissed for delay under section. 107. *  Customs cargo service provider suspension can’t continue indefinitely under regulation 11(2) of HCCAR: CESTAT *  Madras High Court stays GST demand after finding prima facie double taxation in ongoing housing project. *  GST appeal filed before extended deadline can’t be rejected on limitation without considering CBIC relief notification: Gujarat High Court. *  No right to representation against Anti-dumping findings: Delhi High Court *  Wrong service classification alone can’t justify extended limitation without proof of tax evasion: Rajasthan High Court. *  Importer can’t be penalised when exporter’s DFIA licence remained valid, fraud allegations failed: CESTAT. *  Registry can’t decide complex legal issues: GSTAT refers appeal over pre-deposit linked to Amalgamated Entity. *  GST ITC dispute over ERP software must be decided on proof of utilisation, not just bogus supplier allegation: Madras High Court. *  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
Subject News *  Erection services were not liable to service tax prior to 10th september 2004: CESTAT. *  Sec. 74 GST notice must spell out statutory ingredients for invoking extended tax demand proceedings: Allahabad High Court. *  No jurisdictional bar under section 6(2)(b) in parallel CGST SGST proceedings: Delhi High Court refuses to bypass GST appeal remedy. *  Madras High Court remits GST demand for fresh adjudication after taxpayer claims it was unaware of SCN following business closure. *  Madras High court stays GST recovery initiated under section. 79 without prior determination under section 73. *  GST Dept. must establish deliberate tax evasion before using extended limitation: GSTAT. *  GST officers can’t keep business premises sealed after search ends: Gauhati High Court. *  GST adjudication order ignoring CBIC circular challenged: Bombay HC grants ad-interim protection to Skoda Auto Volkswagen. *  Alleged evidentiary errors, cross-examination issues, earlier GST audit questions must be raised before Appellate authority: Delhi High Court. *  GST appeal can’t be rejected on erroneous limitation calculation: Madhya Pradesh High Court. *  Adjudication and Appellate orders passed without supplying seized documents to assessee quashed: Bombay High Court stays coercive GST recovery. *  GST search without sharing DIN violates transparency safeguards, but doesn’t invalidate search: Madras High Court. *  Statutory GST appeal can’t be circumvented by mere natural justice allegations: Bombay HC. *  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.  

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Sec. 74 GST notice must spell out statutory ingredients for invoking extended tax demand proceedings: Allahabad High Court.

Sec. 74 GST notice must spell out statutory ingredients for invoking extended tax demand proceedings: Allahabad High Court.
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