Zero-Rated Refunds Under LUT vs IGST Paid Route: Common Errors that Block Refunds
Exports and supplies to SEZ are treated as zero-rated supplies under GST. Zero-rated does not mean “no compliance.” Refunds in zero-rated cases move...
![Calcutta HC Grants Anticipatory Bail in GST Overdraft Cheating & Forgery Case, Holds Custodial Interrogation Of Accused Not Necessary [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124502-gst-calcutta-high-court-anticipatory-bail-overdraft-cheating-forgery-case-custodial-interrogation-taxscan.webp "Calcutta HC Grants Anticipatory Bail in GST Overdraft Cheating & Forgery Case, Holds Custodial Interrogation Of Accused Not Necessary [Read Order]")
![GST DRC-01 Summary Cannot Substitute S. 73 Notice: Gauhati HC Quashes Demand Order Passed Without Proper SCN [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124499-gst-drc-summary-cannot-substitute-notice-gauhati-hc-quashes-demand-order-passed-without-proper-scn-taxscan.webp "GST DRC-01 Summary Cannot Substitute S. 73 Notice: Gauhati HC Quashes Demand Order Passed Without Proper SCN [Read Order]")
![GST Rule 89(5) Refund Formula Amendment Applies Retrospectively: Andhra Pradesh HC Remands Adani Wilmar’s Case [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124498-gst-rule-refund-formula-amendment-andhra-pradesh-hc-remands-adani-wilmars-case-taxscan.webp "GST Rule 89(5) Refund Formula Amendment Applies Retrospectively: Andhra Pradesh HC Remands Adani Wilmar’s Case [Read Order]")
![Delhi HC sets aside Retrospective GST Cancellation from 2018, Says SCN Must Clearly Propose Backdated Cancellation [Read Order]](https://images.taxscan.in/h-upload/2026/02/09/2124348-delhi-hc-sets-aside-retrospective-gst-cancellation.webp "Delhi HC sets aside Retrospective GST Cancellation from 2018, Says SCN Must Clearly Propose Backdated Cancellation [Read Order]")
Patna HC Directs Verification of Johnson Paints’ VAT and SGST Reimbursement Claim under Industrial Policy Resolution, 2011 [Read Order]
The Patna High Court recently directed the verification of a reimbursement claim made by M/s Johnson Paints Pvt. Ltd. against Value Added Tax (VAT) and State Goods andServices Tax (SGST) as per the...
![Patna HC Directs Verification of Johnson Paints’ VAT and SGST Reimbursement Claim under Industrial Policy Resolution, 2011 [Read Order]](https://images.taxscan.in/h-upload/2026/02/09/2124345-verification-johnson-paints-vat-sgst-reimbursement-claim-industrial-policy-resolution-taxscan.webp "Patna HC Directs Verification of Johnson Paints’ VAT and SGST Reimbursement Claim under Industrial Policy Resolution, 2011 [Read Order]")
Wai Wai Noodles Maker Found Guilty Of Profiteering ₹90.9 Lakh By Holding GST Rate Cut Benefit from Customers: GSTAT [Read Order]
The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has upheld findings of profiteering against instant noodle manufacturer C.G. Foods, that profiteered ₹90.9 lakh between November 15,...
![Wai Wai Noodles Maker Found Guilty Of Profiteering ₹90.9 Lakh By Holding GST Rate Cut Benefit from Customers: GSTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/08/2124270-wai-wai-noodles-maker-found-guilty-profiteering-gst-rate-cut-benefit-from-customers-gstat-taxscan.webp "Wai Wai Noodles Maker Found Guilty Of Profiteering ₹90.9 Lakh By Holding GST Rate Cut Benefit from Customers: GSTAT [Read Order]")
No Separate GST Registration Needed for After-Sales Service in Customer State When supply is from HO: AAAR
In a recent ruling, the Odisha State Appellate Authority for Advance Ruling (AAAR) held that no separate GST registration is required in the customer State merely because after-sales repair and...
Seizure and Retention of Documentary Records and CPU prevented from Contesting GST Demand: Calcutta HC Directs Return of Items [Read Order]
It was contended that the impugned order confirming tax demand on allegations of suppression violated principles of natural justice.The Calcutta High Court recently granted relief to an assessee,...
![Seizure and Retention of Documentary Records and CPU prevented from Contesting GST Demand: Calcutta HC Directs Return of Items [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124046-seizure-retention-documentary-records-cpu-prevented-contesting-gst-demand.webp "Seizure and Retention of Documentary Records and CPU prevented from Contesting GST Demand: Calcutta HC Directs Return of Items [Read Order]")
![Single GST SCN Covering Five Financial Years is Impermissible: Madras HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124010-single-gst-scn-covering-five-financial-years-impermissible-madras-hc-quashes-order-taxscan.webp "Single GST SCN Covering Five Financial Years is Impermissible: Madras HC Quashes Order [Read Order]")