Judgement

Court holds State GST authorities lacked jurisdiction and failed to establish fraud, wilful misstatement or suppression as mandatory under Section 74.

HC Quashes Section 74 GST Proceedings for Lack of Fraud Allegations and Jurisdiction

Notifications

The Finance Ministry has revised the GST rate structure for tobacco, pan masala, and related products, with the changes coming into effect from February 01, 2026.

Finance Ministry Revises GST Rates on Tobacco, Pan Masala and Nicotine Products; Effective from February 01, 2026

The CBIC has notified new GST rules making retail sale price the basis for tax calculation on pan masala, tobacco and similar products, effective from February 1, 2026.

CBIC Notifies Major GST Changes for Pan Masala and Tobacco Products; Effective February 1, 2026

The government has replaced the current cess rate with "Nil" for many ranges of serial numbers in the schedule covering certain entries between S. No. 1 and S. No. 38.

Government Announces Nil Compensation Cess Rate Across Various Tobacco Products From Feb 1

The High Court held that transitioned CENVAT credit can be used for making CESTAT pre-deposit under GST, rejected CBIC circular objections, and restored the appeal.

High Court Allows Use of Transitioned CENVAT Credit for CESTAT Pre-Deposit Under GST, Restores Appeal

The Court observed that the reply of the petitioner was not considered, and the petitioner company did not get any proper chance to be heard, violating the principles of natural justice.

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HC Quashes Section 74 GST Proceedings for Lack of Fraud Allegations and Jurisdiction

Finance Ministry Revises GST Rates on Tobacco, Pan Masala and Nicotine Products; Effective from February 01, 2026

CBIC Notifies Major GST Changes for Pan Masala and Tobacco Products; Effective February 1, 2026

Government Announces Nil Compensation Cess Rate Across Various Tobacco Products From Feb 1

High Court Allows Use of Transitioned CENVAT Credit for CESTAT Pre-Deposit Under GST, Restores Appeal

High Court Remands GST Case for Fresh Consideration Due to Non-Consideration of Petitioner's Reply