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GST Structural Reforms 2.0

The Structural Reforms 2.0 have aimed at making significant relaxations in relation to various processes, refunds, exports, with a significant change in terms of removal of arrest powers from GST officers.

08 Oct 2026

Arbitration All Industries

Arbitration clause in accepted invoices binds the parties despite the absence of a separate signature at the Section 11 stage

The Hon’ble High Court of Delhi considered whether an arbitration agreement existed between the parties where the arbitration clause was contained in the terms and conditions printed on the reverse side of invoices and had not been separately signed by the receiver of the goods. The Hon’ble Court held that a prima facie arbitration agreement existed within the meaning of Section 7 of the Arbitration and Conciliation Act, 1996.

07 Oct 2026

Intellectual Property All Industries

Disparagement – Comparative advertising must be based on truthful statements in overall effect and impact

The Delhi High Court has held that permissible comparative advertising must not be based on statements that are not truthful and/or that misrepresent a state of affairs and/or that are deceptive/misleading - in their overall effect and impact.

05 Oct 2026

Customs All Industries

Classification of goods – Department cannot justify reclassification through general assertions, selective examination of few products, or by relying on website material which not placed on record

In a classification dispute, where the Department had sought reclassification of the auto parts imported by the assessee and consequent denial of the ASEAN FTA benefit, the Chennai Bench of the CESTAT has allowed assessee’s appeal holding that the Department failed to establish its proposed reclassification of specified imported automobile parts from TI 8708 99 00 (‘other parts and accessories’) to TI 8708 29 00 (‘parts and accessories of bodies’) and other tariff entries. The Tribunal in Toyota Kirloskar Motor Pvt. Ltd. v. Commissioner observed the following:

01 Oct 2026

GST & Indirect Tax Litigation All Industries

No pre-deposit for penalty-only appeals if SCN issued prior to 1 October 2025 when provisions amended to mandate such deposit

The Hyderabad Bench of the GSTAT has answered in negative the question as to whether the assessee was required to remit pre-deposit of 10% in terms of proviso to Section 112(8) of the CGST Act [Appeal to Tribunal], for a penalty-alone appeal, on an order that was passed well before the introduction of the said proviso i.e., on 1 October 2025. The Tribunal in Hero Wiretex Limited v. Commissioner observed the following:

30 Sept 2026

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GST Consultancy All Industries+1
GST Structural Reforms 2.0
The Structural Reforms 2.0 have aimed at making significant relaxations in relation to various processes, refunds, exports, with a significant change in terms of removal of arrest powers from GST officers.
08 Oct 2026
Arbitration All Industries
Arbitration clause in accepted invoices binds the parties despite the absence of a separate signature at the Section 11 stage
The Hon’ble High Court of Delhi considered whether an arbitration agreement existed between the parties where the arbitration clause was contained in the terms and conditions printed on the reverse side of invoices and had not been separately signed by the receiver of the goods. The Hon’ble Court held that a prima facie arbitration agreement existed within the meaning of Section 7 of the Arbitration and Conciliation Act, 1996.
07 Oct 2026
Intellectual Property All Industries
Disparagement – Comparative advertising must be based on truthful statements in overall effect and impact
The Delhi High Court has held that permissible comparative advertising must not be based on statements that are not truthful and/or that misrepresent a state of affairs and/or that are deceptive/misleading - in their overall effect and impact.
05 Oct 2026
Customs All Industries
Classification of goods – Department cannot justify reclassification through general assertions, selective examination of few products, or by relying on website material which not placed on record
In a classification dispute, where the Department had sought reclassification of the auto parts imported by the assessee and consequent denial of the ASEAN FTA benefit, the Chennai Bench of the CESTAT has allowed assessee’s appeal holding that the Department failed to establish its proposed reclassification of specified imported automobile parts from TI 8708 99 00 (‘other parts and accessories’) to TI 8708 29 00 (‘parts and accessories of bodies’) and other tariff entries. The Tribunal in Toyota Kirloskar Motor Pvt. Ltd. v. Commissioner observed the following:
01 Oct 2026
GST & Indirect Tax Litigation All Industries
No pre-deposit for penalty-only appeals if SCN issued prior to 1 October 2025 when provisions amended to mandate such deposit
The Hyderabad Bench of the GSTAT has answered in negative the question as to whether the assessee was required to remit pre-deposit of 10% in terms of proviso to Section 112(8) of the CGST Act [Appeal to Tribunal], for a penalty-alone appeal, on an order that was passed well before the introduction of the said proviso i.e., on 1 October 2025. The Tribunal in Hero Wiretex Limited v. Commissioner observed the following:
30 Sept 2026
Insolvency All Industries
Fraudulent or collusive CIRP admission may be recalled, but the insolvency process can continue if it has acquired an in-rem character
The Hon’ble Supreme Court of India recently considered whether an Adjudicating Authority under the Insolvency and Bankruptcy Code, 2016 (‘IBC’) possessed the power to recall admission of a Section 9 application upon discovering that the insolvency proceedings had been initiated through fraud and collusion, and whether such a finding inevitably required termination of the Corporate Insolvency Resolution Process (‘CIRP’).
29 Sept 2026
Intellectual Property All Industries
Patents – Hearing under Section 14 to be granted even if same granted during pre-grant opposition
The Delhi High Court has reiterated that the Patent Controller was not justified in denying opportunity of hearing to the patent applicant under Section 14 for the reason that hearing was granted during the pre-grant opposition proceeding under Section 25(1). Remanding the dispute back, the High Court in Fresenius Kabi Ipsum SRL v. Asst. Controller of Patents and Designs [Judgement dated 31 August 2026] while relying on various precedents, including the DB decision in Novartis AG v. Natco Pharma Limited, observed the following:
29 Sept 2026
GST & Indirect Tax Litigation All Industries
Transportation of goods – No penalty under Section 129 for taking longer route while also entering into another State
The GSTAT Bench at Varanasi has held the diversion of route to avoid complex situations arising due to hilly and difficult terrain/area in the shorter route, opting for a longer route does not mean that the assessee had intention to evade. It was noted that the statute does not require to disclose any specific route (as in earlier VAT regime), transportation was with valid documents as required and there was absence of mala fide intention of the taxpayer to evade the tax.
29 Sept 2026
Customs All Industries
Courier agent – No contravention of Courier Imports and Exports Regulations for non-collection of second identity document and outsourcing of physical pick-up
The CESTAT Chennai has set aside the findings of contravention under Regulations 13(i) and 13(j) of the Courier Imports and Exports (Clearance) Regulations, 1998 [similar to Regulation 12 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010], based respectively on non-collection of a second identity document and outsourcing of physical pick-up. The Tribunal in Fedex Express Transportation and Supply Chain Services (India) Pvt. Ltd. v. Commissioner noted the following:
28 Sept 2026
GST & Indirect Tax Litigation All Industries
Refund of ITC on exports – Computation of ‘Net ITC’ under Rule 89(4) – Credit pertaining to earlier period but reversed during relevant period not to be deducted from credit availed
The GSTAT Ranchi Bench has held that the expression ‘input tax credit availed’ under Rule 89(4)(B) of the CGST Rules, particularly for determining ‘Net ITC’ for refund of accumulated credit under Section 54(3) of the CGST Act, has to be understood with reference to the credit actually availed and attributable to the relevant refund period. Department’s submission that ITC reversed need to be deducted from ITC availed for computation of Net ITC during the relevant period, was thus rejected. The Tribunal in Pramod Chandan Surin v. Shivam Iron & Steel Co. Ltd. observed the following:
28 Sept 2026
Intellectual Property All Industries
Patents – Restoration application when to precede post-grant revocation
The Calcutta High Court has set aside an order revoking a patent, holding that the Controller could not decide on a post-grant revocation petition while the patentee’s restoration application was still pending. Controller’s objection that the statute does not provide for any embargo in taking up the revocation application during the pendency of the restoration application was thus rejected.
25 Sept 2026
GST & Indirect Tax Litigation All Industries
E-way Bill – Absence of, when fatal and when mere procedural lapse – Intention to evade is the key
The Lucknow Bench of the GSTAT has delivered seemingly different decisions in two disputes – both involving transportation of goods without an e-way bill. In both the cases, the e-way was generated after the interception of goods.
09 Sept 2026