Team Bizsol

GST registration cancellation invalid as order passed under dictation without independent reasoning { Shashi Kumar Choudhury vs. Union of India [2026] 184 taxmann.com 572 (Gauhati)} Facts: Assessee’s GST registration was cancelled by the Proper Officer during the course of investigation. The order was passed based on directions/communication from the investigating authority and the show cause …

Judicial Corner: GST registration cancellation invalid as order passed under dictation without independent reasoning (31.03.2026) Read More »

Supreme Court held that mandatory GST appeal pre-deposit cannot be waived. {Simla Gomti Pan Products Pvt. Ltd. vs. Commissioner of State Tax U.P. & Ors.{Supreme Court, SLP (C) No. 5266/2026, Order dated 20-03-2026}   Facts Assessee challenged an assessment order passed under Section 74 of the GST Act. Instead of filing a statutory appeal, the …

Judicial Corner: Supreme Court held that mandatory GST appeal pre-deposit cannot be waived. {Simla Gomti Pan Products Pvt. Ltd. vs. Commissioner of State Tax U.P. & Ors.{Supreme Court, SLP (C) No. 5266/2026, Order dated 20-03-2026} (25.03.2026) Read More »

DGFT: The DGFT has issued Public Notice introducing amendments to the Standard Input Output Norms (SION) A‑2005. The changes modify the description of the export product and revise the permissible quantity of the import item “Ethylene Oxide” under Serial No. 2. The quantity of Ethylene Oxide allowed has been updated from 0.325 kg to 0.323 …

DGFT: DGFT: The DGFT has issued Public Notice introducing amendments to the Standard Input Output Norms (SION) A‑2005.(25.03.2026) Read More »

DGFT: DGFT has issued Public Notice, extending the validity of TRQ Authorisations for import of gold under India–UAE CEPA (CTH 7108) issued during FY 2025‑26. The validity, earlier ending on 31 March 2026, has now been automatically extended up to 30 June 2026 in view of prevailing geopolitical conditions affecting global trade and logistics. No …

DGFT:DGFT has issued Public Notice, extending the validity of TRQ Authorisations for import of gold under India–UAE CEPA (CTH 7108) issued during FY 2025‑26.(25.03.2026) Read More »

DGFT The Ministry of Commerce & Industry has issued Notification restoring the RoDTEP rates and value caps to the levels applicable on 22 February 2026. The restored rates will apply to all eligible export products from 23 March 2026 to 31 March 2026, replacing the earlier 50% restriction notified on 23 February 2026. This notification …

DGFT :The Ministry of Commerce & Industry has issued Notification restoring the RoDTEP rates and value caps to the levels applicable on 22 February 2026.(25.03.2026) Read More »

Customs CBIC has issued Circular introducing a new facility for ease of Customs duty payment through a Payment Aggregator on the ICEGATE e‑Payment platform. The new mode enables importers to pay Customs duty using credit cards, debit cards and UPI for the first time, in addition to accessing internet banking through 41 banks via the …

Customs : CBIC has issued Circular introducing a new facility for ease of Customs duty payment through a Payment Aggregator on the ICEGATE e‑Payment platform.(25.03.2026) Read More »

Order on delayed IGST refund interest set aside as reduction lacked reason officer to recompute strictly under sec. 56 { Jindal Drugs (P.) Ltd. vs. Union of India [2026] 184 taxmann.com 350 (Bombay)}   Facts Petitioner Jindal Drugs (P.) Ltd. filed a writ petition seeking refund of IGST along with interest for delay. The Section …

Judicial Corner:Order on delayed IGST refund interest set aside as reduction lacked reason officer to recompute strictly under sec. 56 (20.03.2026) Read More »

Seizure orders cannot survive once assessment quashed on limitation prohibition set aside { Goal Closures vs. State Tax Officer (Int)-1 [2026] 184 taxmann.com 226 (Madras)} Facts The assessee was subjected to search and seizure proceedings by the GST department. During the search, certain goods were seized and placed under Prohibition and Seizure Orders. Subsequently, the …

Judicial Corner: Seizure orders cannot survive once assessment quashed on limitation prohibition set aside (17.03.2026) Read More »

Re-blocking of ECL within one year in a Section 74 proceeding valid; writ dismissed for suppression { Creative Enterprises vs. State of Telangana [2026] 184 taxmann.com 183 (Telangana)}   Facts The GST department blocked the petitioner’s Electronic Credit Ledger under Rule 86A of the CGST Rules. After the expiry of one year, the department re-blocked …

Judicial Corner: Re-blocking of ECL within one year in a Section 74 proceeding valid; writ dismissed for suppression (16.03.2026) Read More »

Reassessment in name of amalgamating (non-existent) company invalid despite prior intimation of amalgamation to AO {Surya Medi Tech Ltd. vs. DCIT/ACIT [2026] 184 taxmann.com 93 (Delhi – Trib.)}   Facts:   A company had amalgamated with another company under a scheme of amalgamation. After amalgamation, the amalgamating company ceased to exist. The fact of amalgamation …

Judicial Corner: Reassessment in name of amalgamating (non-existent) company invalid despite prior intimation of amalgamation to AO (13.03.2026) Read More »

FOREIGN TRADE: DGFT, vide Public Notice dated March 06, 2026, has granted an automatic extension in the Export Obligation Period (EOP) for specified authorisations in view of prevailing geopolitical developments affecting global trade and logistics. Accordingly, under the Foreign Trade Policy 2023 and amendments to the Handbook of Procedures 2023 under the Foreign Trade Policy, …

FOREIGN TRADE: DGFT, vide Public Notice dated March 06, 2026, has granted an automatic extension in the Export Obligation Period (EOP) for specified authorisations in view of prevailing geopolitical developments affecting global trade and logistics.(12.03.2026) Read More »

Customs: CBIC vide Circular No. 10/2026-Customs dtd March 10, 2026, has clarified that no fee shall be levied for amendment or cancellation of export documents where such changes arise due to force majeure circumstances under Section 143AA of the Customs Act, 1962. The clarification has been issued in view of disruptions in international shipping routes …

Customs: CBIC vide Circular No. 10/2026-Customs dtd March 10, 2026, has clarified that no fee shall be levied for amendment or cancellation of export documents where such changes arise due to force majeure circumstances under Section 143AA of the Customs Act, 1962.(12.03.2026) Read More »

Quasi-judicial power cannot be exercised under dictation cancellation order set aside { Ankit Choudhary vs. Union of India [2026] 184 taxmann.com 122 (Gauhati)}   Facts The GST registration of the petitioner was cancelled by the proper officer alleging wrongful availment of ITC under Section 16 of the GST Act. The Show Cause Notice did not …

Judicial Corner: Quasi-judicial power cannot be exercised under dictation cancellation order set aside (12.03.2026) Read More »

Composite notices for multiple years under sections 73/74 unsustainable as each year requires separate SCN { Accountants Service Society vs. Union of India [2026] 184 taxmann.com 112 (Kerala)} Facts: The GST department issued one composite SCN covering several financial years, alleging tax short-payment and wrongful ITC availment under Sections 73/74. The assessee challenged the notice …

Judicial Corner: Composite notices for multiple years under sections 73/74 unsustainable as each year requires separate SCN { Accountants Service Society vs. Union of India [2026] 184 taxmann.com 112 (Kerala)} (11.03.2026) Read More »

Adjudication order proceeded on a basis absolutely different than one indicated in SCN was to be set aside {Ankit Kanodia v. Union of India [2026] 182 taxmann.com 658 (Calcutta High Court)} Facts Department issued a Show Cause Notice alleging that the assessee had wrongly availed Input Tax Credit. The allegation in the SCN was that …

Judicial Corner: Adjudication order proceeded on a basis absolutely different than one indicated in SCN was to be set aside (10.03.2026) Read More »

HC directs GST authority to open portal to enable assessee to rectify GSTR-1 as there was no loss to revenue { Ambica Auto Sales and Service vs. Union Bank of India([2026] 182 taxmann.com 434 (Gujarat)} Facts Assessee issued debit notes for discounts received from the vendor but reported them in the wrong column of Form …

Judicial Corner: HC directs GST authority to open portal to enable assessee to rectify GSTR-1 as there was no loss to revenue. (09.03.2026) Read More »