Daily Intelligence Capsule — 2 September 2026
Latest EditionLatest Edition — Wednesday, 2 September 2026Lead Briefing
Allahabad HC Quashes HCL Infotech's ₹5.76 Crore GST Notice for Prejudicial Remarks
The Allahabad High Court quashed a ₹5.76 crore GST Show Cause Notice solely because of prejudicial remarks against the taxpayer — after rejecting every other objection raised.
Read the briefingGST
AT Lucknow Upholds GST Penalty on Excavator Transported Without e-Way Bill
GSTAT Lucknow has upheld a ₹3.24 lakh Section 129(3) penalty on an excavator transported without an e-way bill, rejecting the taxpayer's "own machinery, no supply" defence for want of documentary proof.
Read: AT Lucknow Upholds GST Penalty on Excavator Transported Without e-Way BillDid You Know
Section 75(3) Remand Limitation
When a court or appellate authority remands a GST matter, Section 75(3) gives the department a fresh two years from the date the remand direction was communicated — a distinct clock from the ordinary Section 73/74 limitation period.
Read: Section 75(3) Remand LimitationWhat's the Penalty?
The Excavator Rental Case
An excavator moves between sites with no e-way bill, just a delivery challan naming the same company on both sides. Is "it's our own machine" enough to beat a Section 129(3) penalty?
Read: The Excavator Rental Case