This update summarizes the latest GST advisories issued during June 2026, including changes relating to E-Way Bills, GSTAT procedures, and Show Cause Notices. Taxpayers should review these updates to ensure timely compliance and smooth GST filings.
This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proceedings. It highlights the requirements of a valid SCN and the importance of complying with natural justice principles.
The Supreme Court ruled that GST is payable on the full face value of bets placed on online gaming platforms and not merely on platform fees. The levy was held to be constitutionally valid and retrospective.
The government has notified the Principal Bench of GSTAT as the National Appellate Authority for resolving conflicting state advance rulings. The update streamlines dispute resolution under Section 101A with retrospective effect from 1 April 2026.
Courts have held that distinct aspects of a single transaction may be taxed separately without creating constitutional conflict. The principle permits different legislatures to levy taxes on separate taxable elements of the same activity.
The ruling clarifies that unaccounted stock discovered in surveys should be assessed as tax liability under Sections 73 and 74. It holds that Section 130 confiscation proceedings are not applicable in such cases.
Taxpayers were unable to file appeals when demand orders reflected zero liability despite disputes. The advisory clarifies that rectification must be sought to enable appeals and protect statutory rights.
Explains when recovery proceedings are triggered after a confirmed tax demand. Highlights that non-payment within the prescribed period allows authorities to initiate recovery actions.
Courts have ruled that cash cannot be seized under GST as it is not classified as goods. Seizure without legal basis is considered arbitrary and unsustainable.
The issue concerns procedural requirements for filing GST appeals. The instructions mandate document submission and pre-deposit, ensuring proper compliance and avoiding defects.
