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GST Insights India: show cause notice reply, ITC denial, detention, attachment, GSTAT appeals and refunds

237 practice notes across 17 clusters on Goods and Services Tax disputes in India, with the statute, the Supreme Court and High Court decisions, and the steps that follow. Law stated as on 3 September 2026. Published by AMLEGALS; authored by Anandaday Misshra, Founder and Managing Partner.

GST Supreme Court digest
GST High Court digest
Place of supply under GST: the full decision tree
Export of services: the five conditions and where claims fail
Intermediary services: characterisation, exposure and structuring
Import of services and reverse charge under Section 5(3) of the IGST Act
OIDAR services: registration, compliance and the 2023 amendment
Bill to ship to transactions and Section 10(1)(b)
High seas sales, bonded warehouse transfers and Schedule III
Merchant trade and out and out supplies
Goods transport agencies: reverse charge, the rate option and place of supply
Online gaming, casinos and the journey to twenty eight percent and beyond
Advertising services to foreign clients: export or intermediary?
Liaison offices, branch offices and the permanent establishment overlap
Foreign companies doing business with India: the GST obligation set
Place of supply self check: the eight questions
GST on real estate: the complete developer position
Joint development agreements: who pays, when, and on what value
Transfer of development rights: the exemption and its conditions
Works contracts under GST: classification, rate and the credit position
Government contracts, escalation clauses and rate changes
ITC restriction under Section 17(5)(c) and (d) for construction
Preferential location charges, club charges and society transfer fees
Affordable housing at one percent: the conditions that decide eligibility
Redevelopment, slum rehabilitation and the value of free flats
Leasing of land and buildings: the exemption boundary
EPC contracts and the single versus split contract debate
E-way bill law in 2026: generation, validity and the recent portal changes
Section 130 confiscation: the conditions and where the department cannot go
Expired e-way bill in transit: penalty, defence and precedent
Clerical errors in the e-way bill and Circular 64/38/2018
Vehicle detention on route deviation
MOV-01 to MOV-11: the inspection paper trail and what to demand
Section 68: inspection of goods in movement
Perishable goods and expedited release
Penalty on the transporter versus the owner of the goods
Writ remedy against illegal detention: when to go straight to the High Court
GST enforcement: search, seizure, summons, arrest and attachment in one map
Section 70 summons: your rights, your obligations and your record
Section 67 search and seizure: the conditions that must be satisfied
Section 69 arrest under GST: when it is legal and when it is not
Section 132 prosecution: offences, thresholds and compounding
Bank account attachment: getting it lifted fast
Anticipatory bail and regular bail in GST offences
Statements recorded during investigation and their evidentiary value
Coerced DRC-03 payments during search: recovery and refund
Section 71: access to business premises and the audit party's powers
Seizure of documents, devices and cloned data
Parallel proceedings by state and central authorities
Cross empowerment under Section 6 and jurisdictional objections
GST registration in 2026: thresholds, documents and timelines
Suo motu cancellation and the revocation route
Retrospective cancellation and its effect on buyers
Physical verification, biometric authentication and registration rejection
Multiple registrations, places of business and additional premises
Casual taxable person and non resident taxable person registration
Composition scheme: eligibility, restrictions and exit
Amendment of registration and the officer's discretion
Section 29(2) grounds of cancellation, read strictly
Aggregate turnover: the computation that decides thresholds and obligations
GST audit under Section 65: the clock, your rights and the first reply
Special audit under Section 66: when an accountant is appointed against you
ADT-01 to ADT-04: the audit paper trail
The eleven findings that appear in almost every departmental audit
GSTR-9 and GSTR-9C: reconciliation exposure and correction strategy
Turnover reconciliation between GST, income tax and the financial statements
E-invoicing non compliance: consequences and cure
Section 35(6): tax on goods not accounted for
Audit objections versus anti evasion investigation: two different files
Building the audit defence file before the audit begins
SPL-01 and SPL-02: filing the Section 128A waiver application correctly
Withdrawing an appeal to access the waiver: the sequencing risk
Amnesty for revocation of cancelled registrations
Late fee waivers for GSTR-9 and GSTR-10
Should you settle or litigate? A decision framework
Compounding of offences under Section 138
Section 128A waiver: the eligibility and savings working sheet
GST for electronic commerce operators: the complete obligation set
Section 52 tax collection at source: collection, credit and mismatch disputes
Section 9(5) notified services and the platform as deemed supplier
Cloud kitchens, food delivery and the restaurant service fiction
Ride hailing, aggregators and the driver's registration question
Marketplace sellers: registration, warehouse states and returns
Coupons, cashbacks and platform funded discounts
Convenience fees, delivery charges and composite supply on platforms
Cross border digital supplies and the OIDAR overlap
Influencer, creator and affiliate income under GST
The Invoice Management System: accept, reject, pending and the consequences
GSTR-1, GSTR-3B and the hard locking of auto populated values
Credit notes, debit notes and the recipient reversal linkage
The three year filing bar under Sections 37, 39 and 44
Interest on delayed payment: Section 50 and Rule 88B
Records, retention and the documents you must produce in year six
GST compliance calendar: the recurring dates that matter
Writ jurisdiction in GST: when the High Court will hear you
Alternative remedy and the exceptions the courts have carved
Challenging a notification, rule or circular as ultra vires
Violation of natural justice as a ground for writ relief
Jurisdictional error versus error within jurisdiction
Interim protection: stay, no coercive steps and conditional orders
Retrospective amendments and Article 14 challenges in GST
Recovery during the pendency of proceedings: the limits of Sections 78 and 79
GST for manufacturing: the exposure map
GST for pharmaceuticals and life sciences
GST for automotive and auto components
GST for textiles and apparel
GST for IT, SaaS and software exports
GST for logistics, warehousing and transport
GST for banking, NBFC and financial services
GST for insurance after the individual policy exemption
GST for hospitality, hotels and travel
GST for education and edtech
GST for healthcare and hospitals
GST for chemicals, petrochemicals and fertilisers
GST for energy, renewables and solar EPC
GST for FMCG and retail
GST for mining and metals
GST for MSMEs: the twelve decisions that matter
Safari Retreats: what the Supreme Court decided on ITC for construction, and what Parliament then undid
Ecom Gill: the judgment quoted in every ITC notice, and what it does not say
Filco Trade Centre: the transitional credit window, and what remains arguable after it closed
Vague and omnibus notices: how Amrit Foods, Brindavan Beverages and Oryx Fisheries decide GST demands
VKC Footsteps: why input service tax stays stuck in an inverted duty structure
Westinghouse Saxby: the sole or principal use test and the end of easy classification
Northern Operating Systems: secondment, and the notice that follows every expatriate
Mohit Minerals: ocean freight, composite supply, and the sentence that changed GST federalism
Are GST Council recommendations binding? What Mohit Minerals settled, and how to use it
Dharmendra M. Jani: the constitutional attack on intermediary taxation, and where it stands
Munjaal Manishbhai Bhatt: the one third land deduction is optional, not mandatory
Synergy Fertichem: the line between detention under Section 129 and confiscation under Section 130
Radha Krishan Industries: provisional attachment is draconian, and the conditions are strict
Bharti Airtel: the limits of rectifying a filed return, and what to do instead
Radhika Agarwal: the Supreme Court's 2025 safeguards on GST and customs arrest
Section 168A extensions: the challenge to extended limitation, and where the litigation stands
The constitutional challenges to ITC conditions: what has been decided, and what is still open
Input tax credit under GST: the complete 2026 position
Section 16(4) time limit for claiming ITC: what survives after the amnesty
GSTR-2A and 2B mismatch notices: how to answer without conceding
Blocked credits under Section 17(5): the clause by clause map
Rule 86A blocking of the electronic credit ledger: the remedies that actually work
Fake invoicing and circular trading allegations: building the defence file
Rule 37: ITC reversal when you do not pay your supplier within 180 days
Rule 37A: reversal where your supplier did not file its GSTR-3B
Rule 86B: the one percent cash payment restriction explained
Your supplier's registration was cancelled retrospectively. What happens to your credit?
ITC on canteen, transport, insurance and other employee benefits
ITC reversal under Rules 42 and 43: working the formula correctly
Interest on wrongly availed ITC: availed, or availed and utilised?
Penalty under Section 122 for taking ITC without an invoice or without receipt of supply
ITC on capital goods, CSR spend and free samples
Cross charge versus ISD after the mandatory Input Service Distributor amendment
The invoice carries the wrong GSTIN. Is the credit lost?
Section 41 and recovery of credit availed on invoices where tax was not paid
The Invoice Management System: how IMS changed the ITC dispute
ITC eligibility self assessment: the fifteen questions that decide the claim
GST show cause notice: how to read it, and how to answer it
Section 74A: the unified limitation regime from FY 2024-25
DRC-01A pre notice intimation: reply, pay, or wait?
From DRC-01 to DRC-07: the adjudication chain in one page
Suppression of facts under Section 74: what the department must actually prove
Personal hearing under Section 75(4): the right, and the consequence of denying it
Orders that travel beyond the notice: Section 75(7) in practice
Limitation for GST demands: the year by year table you should keep in every file
Section 61 scrutiny and ASMT-10: the first fork in the road
Voluntary payment in DRC-03 and the trap of admission
Section 75(12): recovery of self assessed tax without a notice
Best judgment assessment under Section 62, and how to get it withdrawn
Section 63: assessment of unregistered persons and of those whose registration was cancelled
Section 64 summary assessment and the protection it lacks
Rectification under Section 161: the underused remedy
Penalty and interest: what the department can and cannot add
Limitation and interest: the working sheet for a GST demand
GST appeals in 2026: the complete route from DRC-07 to the Supreme Court
Pre-deposit under Sections 107 and 112: the corrected arithmetic
Penalty only demands and the pre-deposit for appeal
Condonation of delay in GST appeals: what persuades, and what does not
Drafting grounds of appeal in GST: the structure that wins
GSTAT Procedure Rules, 2025: the practitioner's walkthrough
Stay of recovery pending appeal: Section 107(7) and beyond
Additional evidence before the appellate authority under Rule 112
Departmental appeals and the review mechanism under Section 107(2)
Revisional powers under Section 108: when the Commissioner reopens
Rectification and recall before the Appellate Tribunal
Appeal to the High Court under Section 117 on a substantial question of law
Section 118 appeals to the Supreme Court
Paying the pre-deposit from the electronic credit ledger
Refund of pre-deposit after a successful appeal
Anti profiteering after the transition from the NAA: where the cases now go
Appeal limitation: the working sheet
GST refunds: every category, every form, every deadline
Export refunds: the LUT route versus the IGST route
Provisional refund of ninety percent: the mechanism and how to keep it
Replying to RFD-08: the refund rejection notice
Deficiency memos in RFD-03 and the limitation reset problem
Interest on delayed refunds under Section 56
Unjust enrichment in GST refunds: when it applies, and when it does not
Section 77: refund where tax was paid under the wrong head
SEZ supplies and refund: endorsement, authorised operations and the disputes
Deemed exports and the refund to the recipient
Merchant exporter supplies at 0.1 percent and the refund consequence
Export proceeds not realised: recovery of the refund already granted
Refund arising from an assessment, appeal or any other order
Refund of an excess balance in the electronic cash ledger
Export refund readiness: the document checklist
Classification disputes under GST: the principles the courts apply
Rate change transition: time of supply, credit notes and stock in hand
Composite supply versus mixed supply: the test, and the tax
HSN, common parlance and the General Rules of Interpretation
Principal supply in bundled contracts: getting the rate right
Food, beverages and the restaurant service rate maze
The forty percent demerit slab: scope and litigation risk
Textiles and apparel: the rate structure and the disputes it produces
Pharmaceuticals and medical devices: the concession and its boundaries
Automobiles and auto components: the rate bands and the component question
Advance rulings on classification: how much weight do they carry?
Advance ruling strategy: Sections 97 to 106 in practice
Job work: the rate, Section 143 and the classification overlap
Exemption notifications: strict construction and the burden on the claimant
Compensation cess after the rate restructuring: what still attracts cess
Rate finder and dispute risk flag: how to build one that is actually used
Valuation under Section 15: transaction value and its exceptions
Rule 28 in practice: related party and distinct person supplies
Corporate guarantees between group companies: the one percent rule
Cross charge of common costs between branches
Mandatory Input Service Distributor: the compliance rebuild
Post sale discounts: the agreement requirement and the credit note trail
Free of cost supplies, warranty replacements and moulds
Reimbursements and the pure agent exclusion under Rule 33
Liquidated damages, penalties and notice pay recovery
Vouchers and gift cards: the amended treatment
Retail sale price based valuation under Section 15(5)
Barter, exchange offers and non monetary consideration
Transfer pricing and GST valuation: two regimes, one transaction
Section 16(2)(c): can your ITC be denied because the supplier did not pay tax?
Section 73 versus Section 74: where the department overreaches, and how to prove it
GSTAT appeals in 2026: limitation, pre deposit and the filing discipline that survives scrutiny
Section 128A: the waiver that is arithmetic, not amnesty
Section 129 detention: how to get the truck released today, and the penalty reduced later
GST 2.0: two slabs did not end classification litigation, they moved the battle line

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