Latest Customs And GST Alert - September 2026

CASE LAW UPDATES

GOODLUCK INDIA LTD v. UNION OF INDIA

[2026] 189 taxmann.com 330

Supreme Court holds that, by virtue of omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017 (CGST Rules) (which restricted assessees availing benefit of certain duty exemption schemes on import of goods, from undertaking export on payment of IGST and claiming refund thereof), all pending proceedings shall stand concluded; observes that the rule resulted in unnecessary complications and its omission must not result in such complications being kept alive, insofar as the pending proceedings were concerned.

G.R. INFRA PROJECTS LTD v. STATE OF MADHYA PRADESH

[2026] 189 taxmann.com 764

Supreme Court holds that a show cause notice containing allegations of fraud, suppression of facts or wilful misstatement cannot rest on mere assertions and must disclose material which had persuaded the assessing officer to level the aforesaid allegations.