LatestGoods & Service Tax (GST) 22 October 2026
57th GST Council: Amendments to Section 69 & 132 – Impact on Pending Cases
The 57th GST Council met on October 8, 2026 and recommended amendments to Sections 69 and 132 of the GST law, which govern arrest and prosecution. The council’s proposal raises a key question: will the new rules apply to GST cases already pending, potentially affecting ongoing disputes and enforcement actions?
Key Points
- The 57th GST Council met on 8 Oct 2026 and recommended changes to arrest and prosecution provisions under Sections 69 and 132.
- The proposal asks whether these amendments will apply to cases already pending before the changes.
- Industry groups warn that retroactive application could disrupt ongoing disputes.
For full details see the original article.
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