Newsletter - Customs And GST Alert - May 2026

NEWS UPDATE

GSTN portal has made the 'pre-deposit' field in the appeals module editable, thereby allowing taxpayers to modify the pre-deposit percentage as applicable to their specific case and pay the required amount while filing appeal before the first Appellate Authority. The correctness of the pre-deposit amount and the mode of payment shall be verified by the Appellate Authority at the time of adjudication of the appeal.

CASE LAW UPDATES

TATA SONS PRIVATE LIMITED v. UNION OF INDIA & ORS

2026 (5) TMI 126

Bombay High Court holds that the payment of damages by one party to another under an arbitral award, and the consequential withdrawal or suspension of enforcement proceedings by the other party in satisfaction of that award, does not result in a 'supply of service' between the parties, which could be taxed under the CGST Act; observes that the flow of money was pursuant to the arbitral award and the same did not create any independent contract between the parties with