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GST - Madras High Court: Retrospective insertion of Sections 16(5) and 16(6) restores eligibility for ITC; Authorities cannot deny ITC benefits or waiver relief contrary to binding CBIC circulars [Order attached]

GST - First Landmark Order by GSTAT Principal Bench – Mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion without proper reconciliation; Section 74 Cannot Be Invoked without Proof of Fra...

GST - Gauhati High Court: Summary SCN (DRC-01) cannot replace a SCN under Section 73; Unsigned attachments without digital or valid signature render the notice and order ineffective [Order attached]

Calcutta High Court: Section 75(7) expressly bars confirmation of a demand on grounds not specified in the SCN; Demands raised beyond the SCN are liable to be set aside [Order attached]

GST - Odisha High Court: Rectification application cannot be rejected without considering ITC reconciliation records available on GST portal [Order attached]

GST - Allahabad High Court: Time spent pursuing a rectification application or remedy before a wrong forum must be excluded while computing limitation for GST [Order attached]

GST - New Delhi High Court: As the Commissioner is part of the Board, a Circular assigning powers to GST officers cannot be struck down on mere technicalities [Order attached]

GST - Calcutta High Court : Raising new allegations at the appellate stage violates Section 75(4) and Section 107(11) of the CGST Act - Appellate authority cannot traverse beyond original SCN [Order attached]

GST - AAAR Odisha: Services provided from the Mumbai HO through field engineers to branch do not create a place of business, fixed establishment - GST registration not required [Order attached]

GST Advisory: From January 2026 tax period onwards, interest will be auto-computed; Non-editable Auto-Populated Interest; Flexible Cross-Utilisation of ITC [Advisory attached]

Allahabad High Court: Mere allegations of circular trading, without evidence or rebuttal of documentary records are insufficient to deny ITC; Proceedings under Section 74 quashed [Order attached]

GST – Allahabad High Court: Interest demand in the adjudicating Order being beyond the show-cause notice violates Section 75(7); Adjudication order quashed [Order attached]

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