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Goods & Service Tax (GST) 16 September 2026

GST Refund Rules Shift as Courts Quash Clauses, New Reliefs

Recent Indian tax developments see the Calcutta High Court striking down the GST SCN linked to Rule 96(10), while the Delhi High Court nullifies a revocation order lacking proper notice. Parallel moves include a hefty ITC demand issued without prior show‑cause, ITAT allowing foreign tax credit despite late filing, and government subsidies for bus fuel and residential electricity GST. Mobile manufacturers push for a GST cut to 5%, and Punjab authorities seize goods in a GST crackdown, reflecting a dynamic policy landscape.
  • Rule 96(10) omitted: The Calcutta High Court quashed the GST SCN and ordered all pending refund cases to follow the new rule. (Read more)
  • ITC demand without show‑cause: Authorities raised a Rs 97.26 lakh Input Tax Credit demand via a GST refund order, bypassing the usual notice. (Read more)
  • Foreign tax credit upheld: The ITAT allowed credit despite a delayed Form 67 filing, signaling flexibility in assessment years. (Read more)
  • Bus fuel & electricity GST relief: The government announced subsidies for bus fuel and clarified GST exemption for residential electricity accounts. (Read more)
  • Revocation order quashed: Delhi High Court dismissed a GST cancellation notice that failed to identify the officer. (Read more)
  • Rule 96(10) applies to all pending refunds: CBIC accepted the Supreme Court ruling, extending the omission to every ongoing refund proceeding. (Read more)
  • Punjab GST crackdown: Tax officials detained 170 vehicles and seized goods worth over Rs 5 crore. (Read more)
  • Mobile makers seek GST cut: Industry bodies ask to lower GST from 18% to 5% to curb handset price hikes. (Read more)
  • Labour price‑gouging pledge: The party vows to outlaw excessive pricing of essential goods. (Read more)
  • GST Council meeting: Mobile makers reiterated the 5% GST request amid high memory prices. (Read more)

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