Goods and Services Tax

GST Dated:- 18-1-2025 PTI – News – Delhi court grants bail to eight in GST refund fraud case Dated:- 18-1-2025 – New Delhi, Jan 18 (PTI) A Delhi court has granted bail to eight persons in a case of alleged fraudulent GST refunds, saying they are poor persons who are languishing in custody. According to prosecution, the scam involved around 500 non-existent firms claiming bogus GST refunds worth approximately Rs 54 crore between July 1, 2017 and Aug 26, 2021. Special Judge Ashish Aggarwal granted the relief to Imran, Akram Ali, Hanzala, Intezar, Ankur Saluja, Parmod Kumar, Manoj Goyal and Manoj Kumar in an order passed on January 14. The judge noted that there was sufficient indication about involvement of other accused persons, including

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News – GST – Highlights – The Arunachal Pradesh cabinet granted SGST reimbursement concessions to the 700-MW Tato II HEP and 1,720-MW Kamala HEP to enhance financial viability. These joint venture projects with CPSUs, entailing Rs. 35,000 crore investment, will generate Rs. 470 crore annual free power and Rs. 79 crore local area development funds. The cabinet approved a policy for restoring terminated large hydropower projects, recommended a 100-seat medical college and 420-bed hospital in Namsai under PPP mode, upgraded 20 junior engineer posts, created 36 posts in the land management department, and approved 32 teaching/non-teaching posts for the Tezu engineering college. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that the regulatory fees collected by the Central Electricity Regulatory Commission (CERC) and Delhi Electricity Regulatory Commission (DERC) are not subject to GST. The regulatory functions discharged by these Commissions do not constitute 'supply' under the CGST Act as they are neither supply of goods nor services. Their role is quasi-judicial, regulating and administering electricity distribution, which is a natural resource vesting in the State. The fees received cannot be considered 'consideration' in the course of furtherance of 'business' u/ss 2(17) and 7 of the CGST Act. The regulatory and adjudicatory functions are not distinct under the Electricity Act. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that the petitioner is entitled to reimbursement of the additional GST amount and interest on delayed payments. The writ petition was maintainable despite the presence of an arbitration clause, relying on the Division Bench's order in M/S APEX STRUCTURE PVT. LTD. case, wherein the respondent was directed to pay the difference of GST amount with interest within a specified period, failing which interest would accrue. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC set aside the non-speaking order of the respondent and remitted the matter back for fresh consideration of the demand in the show cause notice and the petitioner's reply. The respondent failed to consider the petitioner's reconciliation report which showed excess credit of Rs. 1,40,684/- after adjusting IGST, CGST and SGST, violating principles of natural justice. The impugned order did not provide reasons for rejecting the petitioner's explanation. The petition was allowed by way of remand. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that while writ petitions under Article 226 are ordinarily not maintainable if statutory remedy is available, exceptions exist for violation of natural justice principles. Failure to grant personal hearing to the petitioner before cancellation of CGST registration violated Section 75(4) of the GST Act and natural justice. Consequently, the impugned order cancelling petitioner's registration was set aside by the HC. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Seizure of documents, books, laptops, CPUs, mobile phones permissible u/s 67(2) CGST Act but must be returned within 30 days of issuing notice as per Section 67(3) unless required for proceedings. HC directed Commissioner to provide copies of seized data to petitioners and examine providing additional hard disks for data copy. Matter listed for further hearing. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC held Section 6(1) CGST Act provides inherent cross-empowerment of State/UT GST officers as proper officers under CGST Act, without need for notification unless conditions imposed. Statutory mandate presently unqualified, subject to Government specifying conditions on Council's recommendation through notification. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Procedural irregularities without fraudulent intent do not warrant harsh penalties u/s 129 of GST enactments. HC quashed impugned order due to procedural nature of irregularities and absence of fraudulent intent. Petitioner's failure to register additional place of business and generation of E-way bill and invoices after detention considered technical and venial breach. Unless variance between invoice, E-way bill quantities and actual seizure, penalty u/s 129(3) of CGST Act harsh under facts. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that the GST amount paid on an advance for a contract that was later rescinded due to non-performance by the supplier must be refunded. The levy of tax is on the transaction; if the transaction fails, what is paid in advance needs to be refunded. The HC directed the appellant to refund the GST amount to the respondent-assessee within eight weeks. The appeal was dismissed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Circulars – GST – Highlights – The Hon'ble Delhi High Court held that grounds of arrest must be communicated in writing to the arrested person, relying on Supreme Court judgments. It distinguished between 'reasons for arrest' and 'grounds of arrest'. 'Grounds of arrest' require details necessitating the accused's arrest to provide opportunity for defending against custodial remand and seeking bail. Instruction amended to mandate furnishing grounds of arrest in writing as annexure to arrest memo and taking acknowledgment. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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News – GST – Highlights – Draft GSTR 2B for December 2024 will be generated on 16th January 2025 due to extended due dates for filing GSTR-1 and GSTR-3B returns for December 2024 quarter as per Notifications No. 01/2025 and 02/2025 dated 10th January 2025 in accordance with rule 60 of CGST Rules, 2017. Taxpayers can recompute Draft GSTR-2B if any action is taken in IMS after generation. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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News – GST – Highlights – Taxpayers can file applications under the waiver scheme using Forms GST SPL 01 and GST SPL 02 on the GST portal. To be eligible, appeals against the demand order/notice/statement must be withdrawn. For appeals filed before 21.03.2023, taxpayers must request withdrawal from the Appellate Authority, which will forward it to GSTN. Difficulties can be reported by raising a ticket under “Issues related to Waiver Scheme” on https://selfservice.gstsystem.in. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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GST Dated:- 16-1-2025 PTI – News – Arunachal Pradesh cabinet nod to SGST relief for two hydropower projects Dated:- 16-1-2025 – Itanagar, Jan 16 (PTI) The Arunachal Pradesh cabinet approved SGST reimbursement concessions for two hydropower projects to enhance their financial viability, a statement said on Thursday. The state cabinet, chaired by Chief Minister Pema Khandu, in its first meeting of the year on Wednesday granted State GST (SGST) relief to the 700-mw Tato II Hydroelectric Project on the Siyom river in the Shi Yomi district and the 1,720-mw Kamala HEP on Kamala river in the Kamle district. The projects will be implemented in joint ventures between the state government and CPSUs. The state government would hold a 26 per cent equ

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hydropower projects that achieved substantial progress at the site. This will help facilitate a development-focused environment through timely project restoration and promote investments and employment opportunities, the statement said. The cabinet also decided to recommend to the Centre the proposal to set up a 100-seat medical college and a 420-bed hospital in Namsai under the aspirational district programme. The project is planned under the public-private partnership (PPP) mode and aims to bridge the gap in healthcare services and medical education in the region. The total project cost is Rs 375 crore, the statement said. The cabinet also approved the upgradation of 20 junior engineer (civil) posts in the hydropower development departme

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Case-Laws – GST – Highlights – The HC held that transitional Cenvat Credit carried forward qualifies as “input tax credit” under the CGST Act. Interest u/s 50(3) is payable for wrongly availing and utilizing such credit. However, imposing penalty u/s 122(2)(b) read with 74(1) requires evidence of fraud or willful misstatement, which was absent as the petitioner acted under a bona fide belief. While upholding interest liability, the HC quashed the penalty recognizing lack of fraudulent intent by the petitioner, a government company. The petition was allowed in part. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The Hon'ble HC quashed the orders passed by the National Anti-Profiteering Authority, holding that to determine profiteering in real estate, the total GST savings for each project must be calculated and divided by the total area to arrive at the per square feet benefit to be passed on equally to flat buyers with equal area. The HC directed the Competition Commission to pass appropriate orders accordingly. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC allowed the petition by remanding the matter to the Adjudicating Authority. The alleged violation of Section 16(4) of the CGST Act by the petitioners for not complying with input tax credit provisions would no longer exist due to the insertion of Section 16(5). The Adjudicating Authority is directed to pass a fresh de novo order considering Section 16(5), which came into operation on 01.07.2017, after verifying the facts. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC directs amendment of system to reflect corrected shipping bill details, process IGST refund claim within 8 weeks despite technical glitch preventing refund under Sec 16(3)(b) IGST Act read with Sec 54 GST Act for zero-rated exports. Petitioner's statutory entitlement to be honored. Petition disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC set aside the impugned order reversing input tax credit (ITC) on the premise of double taxation of same supplies. The respondent was granted liberty to examine if the supplies covered in the impugned order and the order dropping the proposal were identical. If found to be the same, the respondent can proceed in accordance with law after issuing fresh notice. The petition was disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC allowed petition – Assessing officer's order violated principles of natural justice by denying opportunity to petitioner to present defense – Failure to serve show cause notice rendered proceedings flawed – Appeal remedy denied due to delay caused by lack of knowledge of order – Procedural requirements mandatory, non-compliance invalidates actions – Fair opportunity must be given to all parties – Appeal timelines to consider actual knowledge of orders – Assessing officer's order treated as show cause notice to enable petitioner to file objections. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that the review application was partly allowed. There was no mistake apparent on record regarding the application of the Supreme Court decision and the definition of “local authority” under the GST Act. The Notified Area Authority, Vapi does not qualify as a “local authority” or “governmental authority” for GST exemption on pure services or supply of goods. Review jurisdiction cannot be exercised as an appellate jurisdiction to correct errors of law, as it would amount to the Court sitting in appeal over its own judgment. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC quashed the order for violating principles of natural justice as the Adjudicating Authority failed to consider the reply filed by the petitioner along with supporting documents. The matter was remanded to pass a fresh order after considering petitioner's reply. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC quashed assessment order issued against deceased person as nullity. Order made in name of dead person without jurisdiction despite availability of alternate remedy. Exception to alternate remedy rule applies where order is without jurisdiction. Petition disposed off. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Writ petition maintainable despite alternative remedy due to violation of principles of natural justice and lack of jurisdiction. Impugned order set aside by HC for non-application of mind to petitioner's objection and traversing beyond show cause notice in contravention of Section 75(7) of the Act. Failure to consider reply vitiates proceedings under settled law. Petition disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that the Summary of Show Cause Notice (SCN) along with the attachment containing tax determination cannot be considered a valid initiation of proceedings u/s 73 without issuance of a proper SCN. The issuance of SCN and Statement of tax determination by the Proper Officer are mandatory requirements in addition to the Summary in GST DRC-01 and DRC-02. The impugned orders were contrary to Section 73 and Rule 142(1)(a) as they were passed without issuing a proper SCN. Rule 26(3) cannot be applied to Chapter XVIII as it refers only to Chapter III. The HC opined that when the statute mandates an opportunity of hearing u/s 75(4), it must be provided, and the impugned orders violated this provision. The Summary in DRC-01 cannot substitute the SCN u/s 73(1). The petition was disposed of accordingly. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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