LatestGoods & Service Tax (GST) 20 September 2026
GST Tribunal Rulings Tighten Penalties and Refund Rules
Recent GST Appellate Tribunal decisions tighten enforcement and clarify tax treatment: a 7‑day deadline is now mandatory for issuing penalty orders, delayed orders are voided, clerical errors in GSTR‑3B won’t block IGST refunds on exports, principal goods are excluded from e‑way bills on return from job work, and Kerala Water Authority’s works contracts are subject to an 18% GST rate. These rulings affect compliance timelines and refund eligibility across the sector.
- [Mandatory 7‑day limit for penalty order](https://www.jurishouth.in/gst/7-day-limit-mandatory-passing-penalty-order/) – GSTAT now requires a penalty order to be passed within seven days of notice, else the goods are detained.
- [Delayed S.129(3) order void ab initio](https://www.jurishouth.in/gst/delayed-s-129-3-order-void-ab-initio/) – The Ernakulam Bench set aside a previous appellate order, emphasizing timely issuance.
- [Clerical error in GSTR‑3B cannot deny IGST refund](https://www.jurishouth.in/gst/clerical-error-gstr-3b-refund-excess-igst-exports/) – Taxpayers will receive refunds for excess IGST on exports despite filing mistakes.
- [Principal goods excluded from e‑way bill on job‑work return](https://www.jurishouth.in/gst/value-principal-goods-e-way-bill-return-job-work/) – Penalties of ₹2,50,884 were imposed for non‑compliance, highlighting the rule.
- [18% GST on works contract services by Kerala Water Authority](https://www.jurishouth.in/gst/gst-works-contract-services-kerala-water-authority/) – Effective Jan 2022, works contracts to the authority attract the standard rate.
- Additional commentary on tariff policy and other tax matters can be found in related coverage.
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