Goods and Services Tax

Kerala CM alleges 'financial blockade' by Centre
GST
Dated:- 24-12-2025
PTI
Thiruvananthapuram, Dec 24 (PTI) Kerala Chief Minister Pinarayi Vijayan on Wednesday accused the Union government of imposing what he described as a “financial blockade” on the state, warning that sustained cuts in borrowing limits and central transfers are severely affecting Kerala's public finances and development plans.
Addressing a press conference here, Vijayan said the Centre's actions go against the spirit of federalism and have placed states like Kerala under growing financial stress, despite their efforts to improve revenue collection and manage expenditure responsibly.
“The Centre is speaking about development on one side, while on the other

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it has been reduced by Rs 14,358 crore. This includes deductions linked to KIIFB borrowings and pension-related agencies.
“These unilateral decisions have sharply restricted our ability to raise funds for development,” he said.
The CM also pointed to additional reductions imposed under the Guarantee Redemption Fund (GRF), despite Kerala having already set up the fund and deposited Rs 250 crore. He said irrational conditions were imposed, leading to a further cut of Rs 3,323 crore from the borrowing limit.
Vijayan said Kerala's fiscal position has been further weakened by reductions in central transfers. He noted that the state's share of divisible central taxes has steadily declined from 3.05 per cent during the Eleventh Finance Commiss

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e pointed to losses arising from changes in Goods and Services Tax (GST) rates, which he said could cost Kerala around Rs 8,000 crore in the coming financial year, with no compensation mechanism in place.
The chief minister also referred to cuts made under the Integrated GST (IGST) settlement. In April 2025, the Centre adjusted Rs 965.16 crore citing technical reasons, a move Vijayan said hit Kerala particularly hard as a consumer state dependent on IGST transfers.
“These sudden recoveries disrupt our budget planning and push the state into uncertainty,” he said.
Vijayan further said Kerala's export sectors including marine products, spices, cashew and textiles have suffered due to global trade challenges, including import restrictions

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Kerala FM meets Sitharaman; apprises about state's fiscal challenges
GST
Dated:- 24-12-2025
PTI
New Delhi, Dec 24 (PTI) Kerala Finance Minister KN Balagopal on Wednesday apprised Union Finance Minister Nirmala Sitharaman about the state's fiscal challenges and urged her to restore the borrowing limits that have been cut.
The Left Democratic Front (LDF)-ruled Kerala has been constantly flagging issues related to lower borrowing limits and overall fiscal approach of the BJP-led Centre towards the state.
During a meeting with Sitharaman, Balagopal raised various issues, including that the state is currently experiencing serious fiscal challenges, arising from multiple simultaneous shocks to state revenues and constraints on borro

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tude and timing of the deduction have resulted in severe fiscal stress for the state.
“The combined impact of GST rate rationalisation, adverse trade developments has created an unprecedented fiscal squeeze that threatens the state's ability to maintain essential services and honour pre-committed liabilities,” the minister said.
The recent GST (Goods and Services Tax) rate rationalisation has resulted in revenue losses for Kerala.
“The state, being heavily dependent on GST revenues, faces an annual shortfall of approximately Rs 8,000 crore during the financial year 2025-26. This reduction substantially narrows Kerala's fiscal space to sustain essential public services, welfare schemes and committed developmental expenditure,” as per the

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HIGHLIGHTS
GST
Dated:- 24-12-2025
PTI
New Delhi, Dec 24 (PTI) Following are the top stories at 9 PM: NATION DEL34 UP-UNNAO RAPE-2NDLD SURVIVOR (6.34 PM)
'Kaal' for my family: Unnao rape survivor on suspension of Sengar's jail term; to move SC Unnao/Ballia (UP): The 2017 Unnao rape survivor on Wednesday termed the Delhi High Court's decision to suspend the jail term of the accused, expelled BJP leader Kuldeep Singh Sengar, “kaal” (death) for her family and said she would move the Supreme Court against it.
MDS16 ISRO-LDALL SATELLITE (6.04 PM)
ISRO''s ''Bahubali'' rocket places 6000 kg US communication sat into orbit, the heaviest from country Sriharikota (Andhra Pradesh): In a historic Christmas eve mission, ISRO's “Bahubali” rocket on Wednesday successfully launched a 6,100 kg US communication satellite the heaviest by and Indian launcher, into the desired orbit, a feat described by the space agency as the season's gift to the country.
DEL53 RAHUL-2NDLD

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ed three new Metro corridors, including a 9.91-km stretch from the RK Ashram Marg to Indraprastha, which will connect all Kartavya Bhavans, India Gate, Bharat Mandapam, the National War Memorial and other important installations in Lutyens' Delhi.
BOM20 MH-2NDLD UDDHAV-RAJ (6.06 PM)
Shiv Sena (UBT), MNS announce alliance ahead of Mumbai civic polls Mumbai: Ending a 20-year political feud, Shiv Sena (UBT) chief Uddhav Thackeray and MNS president Raj Thackeray forged an alliance on Wednesday for the elections to the cash-rich Brihanmumbai Municipal Corporation to be held on January 15.
DEL52 ENV-ARAVALLIS (7.54 PM)
Centre imposes ban on new mining leases in Aravallis; protected zone to be expanded New Delhi, Dec 24 (PTI) The Centre on Wednesday issued directions to states for a complete ban on granting new mining leases in the Aravallis, officials said.
DEL57 ENV-CAQM-GRAP (8.20 PM)
GRAP 4 curbs revoked in Delhi-NCR as air quality improves New Delhi: The Commissi

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st Hindus in Bangladesh Kolkata: Members of a pro-Hindu organisation held demonstrations at several land ports along the India-Bangladesh border in West Bengal on Wednesday over the killing of a man belonging to the minority community in the neighbouring country.
CAL18 OD-GIRL-2NDLD-MURDER (5.09 PM)
Girl raped, murdered in Odisha, 1 arrested, mob demolishes accused's house; Oppn calls bandh Bhubaneswar/Bhadrak (Odisha): A 10-year-old girl was allegedly raped and murdered in Odisha's Bhadrak district, triggering a massive outrage with locals demolishing the accused's house, police said on Wednesday.
LEGAL LGD13 DL-HC-2NDLD AIR PURIFIERS (5.29 PM)
Delhi HC directs GST Council to meet at earliest, consider lowering GST on air purifiers New Delhi: The Delhi High Court on Wednesday directed the GST Council to meet at the earliest and consider lowering or abolishing goods and services tax on air purifiers in view of worsening air quality in the national capital.
LGD10

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lating tensions along Line of Actual Control with India: US report New York/Washington: China probably seeks to capitalise from deescalating tensions along the Line of Actual Control with India to stabilise bilateral relations and prevent the deepening of US-India ties, according to a report by the US Department of War.
FGN54 BANGLA-BNP-LD RAHMAN (7.43 PM)
BNP's acting chief Tarique Rahman set to return Bangladesh on Thursday Dhaka: Tarique Rahman, the Acting Chairman of the Bangladesh Nationalist Party and heir to the influential Zia family, is set to return home on Thursday, ending his nearly 17 years in exile in London, his party said on Wednesday.
FGN59 BANGLA-EXPLOSION (8.58 PM)
1 killed in crude bomb explosion in Bangladesh Dhaka: One person was killed in a crude bomb explosion in the Bangladeshi capital on Wednesday, police said.
FGN57 US-CHINA-PAK (8.19 PM)
Pentagon report highlights cooperation between China and Pakistan in defence, space New York/Wash

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Govt has given free hand to monopolies, shackled small businesses: Rahul Gandhi
GST
Dated:- 24-12-2025
PTI
New Delhi, Dec 24 (PTI) Congress leader Rahul Gandhi on Wednesday alleged that the government has given a free hand to monopolies and shackled the small and medium businesses with chains of bureaucracy and flawed policies like wrong GST.
In a post on X, Gandhi shared his conversation with representatives of the Vaish community who are primarily engaged in business and have traditionally been job and wealth creators in the country.
The representatives of the Vaishya community held an extensive business dialogue with the Leader of Opposition, and placed before him the serious challenges currently facing trade and business

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backbone of the country's trade,” Gandhi said.
The business persons who met Gandhi came from a wide range of industries, including footwear manufacturing, agricultural products, industrial electricals, paper and stationery, travel, stone cutting, chemicals and hardware.
Expressing deep concern over the economic policies of the Modi government, the representatives alleged that the policies constitute a direct attack on small traders, MSMEs and India's production-based economy. They asserted that this is not a policy failure but a deliberately designed conspiracy aimed at benefiting a handful of corporate houses while pushing crores of businesses to the brink of ruin.
Rahul Gandhi has warned that a monopoly and duopoly-driven governanc

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CBI Arrests CGST Superintendent in Mumbai while accepting Rs. Five Lakh Bribe
GST
Dated:- 24-12-2025

The Central Bureau of Investigation (CBI) has arrested Superintendent, CGST Audit-I, Mumbai while accepting Bribe of Rs. Five Lakh from the complainant on 22.12.2025.
CBI registered the case on 22nd December, 2025, on a written complaint from Director of a Private Company, alleging demand of illegal gratification by the accused Superintendent, CGST, Mumbai. The accused Superintendent CGST carried out an audit of the complainant's company on 26.11.2025. It was alleged by the complainant that the accused had threatened to fabricate a tax demand of Rs. 98 Lakh against the private company and demanded Rs. 20 Lakh as bribe

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Delhi HC expresses displeasure over no tax exemption on air purifiers in 'emergency situation'
GST
Dated:- 24-12-2025
PTI
New Delhi, Dec 24 (PTI) The Delhi High Court on Wednesday expressed displeasure over the authorities doing nothing to grant exemption from taxes on air purifiers in this “emergency situation” when the air quality index (AQI) is ‘very poor’.
A bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela asked the authoritiesÂ’ counsel to take instructions on the issue and inform it at 2:30 pm.
The court was hearing a public interest litigation (PIL) seeking directions to the central government to classify air purifiers as “medical devices” and reduce the goods and services tax (GST) to the fi

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GST fake registration and invoice scheme to claim ineligible ITC, arrest timing flaw under s. 35(3) BNSS leads to bail
Case-Laws
GST
In a second bail application arising from alleged GST fraud involving fake registrations and invoices to pass on ineligible ITC, the court examined the legality of arrest under s. 35(3) BNSS. The notice directed the accused to appear at 4:15 PM on a specified date, but the arrest memo recorded arrest at 11:45 AM on the same day; the investigating officer admitted a date error in the notice. Since the accused was arrested before the time fixed for appearance, there was no effective compliance with s. 35(3), rendering the arrest infirm. Consequently, bail was granted. – HC
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Section 73 tax notice and registration cancellation issued to deceased person held void; fresh proceedings allowed against legal heirs
Case-Laws
GST
Proceedings under Section 73 were challenged on the ground that the show cause notice and consequential order were issued against a deceased person, leading to cancellation of registration. The court held that initiation of statutory proceedings against a deceased person is inherently void and cannot be continued against the legal heirs or estate unless the authority proceeds in the manner prescribed against the legal representative/heirs; failure to do so vitiates the action from the show cause notice stage. Consequently, the impugned show cause notice and order were quashed, with liberty to the authorities to initiate fresh proceedings against the appropriate person in accordance with law. – HC
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GST transit goods detention u/s129(1)(a), invoice doubts and driver notice challenged; writ refused, appeal remedy urged
Case-Laws
GST
Writ jurisdiction was invoked to challenge detention/seizure proceedings on the plea that the goods were released on lesser security under s.129(1)(a) of the U.P. GST Act, that invoices could not be doubted without any survey, and that the show cause notice having been issued in the driver's name could not prejudice the supplier. The Court held that reliance on alleged “consistency” with other writ orders is misplaced because writ relief is discretionary and fact-sensitive, and even minor factual differences justify different outcomes. As the petitioner had an efficacious statutory appeal and the contentions involved disputed factual issues (including service and non-response to the notice), writ interference was refused and the petition was dismissed – HC
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Alleged fake GST invoices and wrongful input tax credit claims u/s 132 CGST; bail granted with conditions
Case-Laws
GST
Bail was sought in prosecution for alleged wrongful availment of input tax credit through bogus invoices from non-existent suppliers under Section 132 CGST Act. Applying settled principles that arrest must rest on recorded “reasons to believe” based on material satisfying statutory thresholds, and that bail is the rule with incarceration an exception, the Court noted that the allegations are documentary in nature, the maximum punishment is limited, the matter is triable by a Magistrate, the accused had spent substantial time in custody, and there were no criminal antecedents; denial of bail merely due to offence severity would offend Article 21 considerations of speedy trial. Bail was granted on bond and conditions. – HC
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Unblocking blocked electronic credit ledger u/r 86A after taxpayer request; authority told to issue reasoned order in two weeks
Case-Laws
GST
Rule 86A(2) empowers the Commissioner or authorised officer to permit debit of the electronic credit ledger once satisfied that the conditions justifying blockage under Rule 86A(1) no longer exist. Since the taxpayer had submitted a representation seeking unblocking and the authority had not taken any decision as mandated by Rule 86A(2), the court required administrative determination on that request. The authority was directed to pass a reasoned order on the taxpayer's representation within two weeks, and the writ petition was disposed of accordingly. – HC
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GST registration restoration after missed show-cause reply: s.161 rectification dismissal set aside; one more hearing granted
Case-Laws
GST
Suomotu rectification under s.161 of the CGST/KGST Act was invoked to dismiss the anonymized petitioner's appeal and deny restoration of GST registration on the premise that there was no error apparent on the face of the record. The Court held that, given the petitioner's bona fide and sufficient cause for not replying to the show-cause notice, a justice-oriented approach warranted setting aside the rectification-based dismissal and remitting the matter to grant one further opportunity. In view of the non-constitution of the GST Appellate Tribunal, writ recourse was treated as the only efficacious remedy. Registration was directed to be reinstated within four weeks, conditional upon filing pending returns and payment of tax with applicable interest and penalty within that period – HC
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GST detention penalty over suspect e-way bills and documents; writ challenge refused, taxpayer sent to Section 107 appeal
Case-Laws
GST
Writ jurisdiction against a penalty order under Section 129(1)(b) of the GST law was declined on the ground of efficacious alternative remedy under Section 107, since there was no breach of natural justice, no lack of jurisdiction, no vires challenge, and no established infringement of fundamental rights. The impugned order contained detailed factual findings, including doubts about the genuineness of documents and e-way bills, which required appellate fact-finding and could not be adjudicated on affidavits in writ proceedings; consequently, reliance on the 31 December 2018 circular to claim benefit under Section 129(1)(a) was not accepted. The taxpayer was relegated to statutory appeal, with directions to enable e-filing access. – HC
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GST demand confirmation dispute: denied Section 75(4) personal hearing and demand beyond notice u/s 75(7), order quashed.
Case-Laws
GST
The dominant issues were whether the adjudication confirming GST demand was vitiated by (i) denial of a statutorily mandated personal hearing under Section 75(4) and (ii) lack of jurisdiction under Section 75(7) in confirming demand beyond the show cause notice. The authority held that once a personal hearing is specifically requested, Section 75(4) imposes a mandatory duty to grant it; passing an ex parte order despite such request is a fatal breach of natural justice and cannot be cured by later merits review, rendering the order unsustainable. It further held that any final demand exceeding the amount proposed in the show cause notice is ultra vires under Section 75(7), vitiating the order. The adjudication and appellate orders were quashed and the matter remanded. – HC
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Show cause notice for short GST payment and ITC irregularity u/s74 requires fraud or suppression; notice quashed.
Case-Laws
GST
Validity of a show cause notice issued under s.74 of the CGST Act turned on whether the department established fraud, wilful misstatement, or suppression as the causal basis for short payment/ITC irregularity. The court held that s.74 is jurisdictionally invocable only where such culpable intent is traceable; a notice lacking these foundational allegations and supporting material is without jurisdiction and liable to be set aside. On facts, the taxpayer had voluntarily intimated its intent to pay the shortfall prior to the enforcement investigation, negating any inference of fraud or suppression; consequently, denial of ITC by invoking the s.39(9) embargo did not arise. The notice was quashed and the petition allowed – HC
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Rule 86A electronic credit ledger blocking without hearing or recorded reasons to believe quashed as arbitrary
Case-Laws
GST
Blocking of the electronic credit ledger under Rule 86A was challenged on the ground that the authority neither afforded a pre-decisional hearing nor recorded independent “reasons to believe,” instead relying on enforcement reports amounting to borrowed satisfaction. Applying the binding precedent that Rule 86A can be invoked only upon valid, sufficient material forming the officer's own reasons to believe, and that absence of reasons and reliance on another authority's satisfaction is impermissible, the Court held the impugned blocking orders arbitrary and violative of natural justice. The blocking orders for multiple tax periods were quashed and the writ petition was allowed. – HC
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SEZ tax demand for Jul 2017-Mar 2018 challenged over retroactive Rule 30(4) amendment; order quashed as jurisdictionless
Case-Laws
GST
The dominant issue was whether the demand for July 2017 to March 2018 could be confirmed by relying on an amended Rule 30(4) of the SEZ Rules and a subsequent circular. Since both the amendment (effective from 21.09.2018) and the circular (dated 12.09.2019) operated prospectively, their application to the earlier tax period was contrary to the governing rules and records, rendering the demand without jurisdiction or authority of law; the impugned order was set aside. Although an appeal under Section 107 of the KGST Act existed, writ jurisdiction was exercised because the order suffered from patent lack of jurisdiction; the petition was allowed – HC
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Statutory tax appeals dismissed for delay despite same-day reply and hearing dates; orders set aside, appeals restored on deposit
Case-Laws
GST
The dominant issue was whether dismissal of the statutory appeals solely for delay was sustainable where the assessee was effectively denied a reasonable opportunity to respond and be heard, since the dates for filing reply and personal hearing were fixed on the same day (or with only a one-day gap), offending principles of natural justice. The Court held that, notwithstanding limits on the appellate authority's power to condone delay, the impugned dismissal orders required interference to secure justice. The dismissal orders were set aside and the appeals were restored subject to deposit of a specified sum within ten days; the demand was made conditional on the appellate outcome. – HC
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Input tax credit disallowance for supplier-recipient mismatch: Section 42 notice to suppliers required before Section 73 action; notice quashed.
Case-Laws
GST
Disallowance of input tax credit was challenged on the ground that proceedings under Section 73 were initiated only against the recipient without first following the statutory mechanism under Section 42 against the suppliers. The Court held that Section 42(3) mandates issuance of a discrepancy notice to both supplier and recipient, and Section 42(5) permits fastening output tax liability on the recipient only if, after such communication, the supplier fails to rectify the discrepancy in the prescribed return. Since no proceedings/notices were initiated against the suppliers before issuing the show cause notice to the recipient, the notice was without jurisdiction and was quashed, with liberty to proceed against the suppliers. – HC
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GST collections rise 16 pc till Nov; excise revenue surges over 8 pc: Punjab FM
GST
Dated:- 23-12-2025
PTI
Chandigarh, Dec 23 (PTI) Punjab Minister Harpal Singh Cheema on Tuesday said the state's GST collections rose 16.03 per cent to Rs 17,860.09 crore till November this fiscal, and excise revenue mop-up increased 8.64 per cent to Rs 7,401 crore.
Attributing this success to a harmonious framework of innovation and vigilance, the minister highlighted that the Excise and Taxation department has not only surpassed previous benchmarks but also successfully implemented the One-Time Settlement (OTS) Scheme-2025 and advanced data analytics to dismantle tax evasion.
Reviewing the sectoral performance, the finance, planning, excise an

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ambitious annual collection target of Rs 11,020 crore.
“By November 2025, the department has already registered an 8.64 per cent increase in excise revenue over the same period last year,” the minister said, adding that this follows the record-breaking performance of the previous financial year 2024-25, where revenue grew by 16.36 per cent to reach Rs 10,723 crore.
He also emphasised that enforcement remains a priority, with 3,860 FIRs lodged and 3,795 arrests made this year to curb liquor smuggling and illicit distillation.
Cheema further added that another major highlight of the year was the success of the One-Time Settlement (OTS) Scheme-2025, which has disposed of 3,574 cases as of December 18, 2025, yielding Rs 52 crore in total re

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CBI arrests CGST official for accepting Rs 5 lakh bribe
GST
Dated:- 23-12-2025
PTI
New Delhi, Dec 23 (PTI) The CBI has arrested a Central Goods and Services Tax (CGST) superintendent in Mumbai for allegedly accepting a bribe of Rs 5 lakh from a private company after threatening the firm with a tax demand of Rs 98 lakh, officials said Tuesday.
Ankit Aggarwal, posted as Superintendent in CGST-1, Mumbai made a demand of Rs 20 lakh from the company but during negotiations he dropped it to Rs 17 lakh and sought immediate part payment of Rs 5 lakh to be delivered on Monday, they said.
The director of the company approached the CBI with a complaint on Monday following which the agency registered a case and planned a trap operation

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GST portal show-cause notice hidden under “Additional Notices” tab, denying hearing; proceedings set aside and remanded.
Case-Laws
GST
The dominant issue was violation of principles of natural justice where the show cause notice was uploaded only in the “Additional Notices” tab on the GST portal and was not effectively brought to the taxpayer's knowledge, resulting in no reply being filed. Applying prior precedent in similar portal-notice situations, the Court held that absence of a real opportunity of hearing vitiated the adjudicatory process, particularly since the notice pre-dated the portal changes that later made the tab visible. The impugned proceedings were therefore set aside and remanded to the adjudicating authority to grant a fair opportunity to respond and be heard – HC
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GST registration cancellation for non-filed returns challenged; revocation allowed after tax, interest, late fees paid and returns filed.
Case-Laws
GST
Cancellation of GST registration for non-filing of returns was challenged. Since the petitioner had already deposited the outstanding tax along with interest and late payment charges as if the returns had been duly filed, the Court held that justice warranted permitting filing of the pending GST returns. It further held that if the returns, upon scrutiny, were found not in accordance with law, the petitioner must immediately pay any consequential demand raised by the authorities. On such compliance, the cancellation order was directed to be treated as revoked and the petition was disposed of. – HC
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Delay in statutory appeal filing blamed on counsel's wife's hospitalization; no medical proof, so condonation denied and writ dismissed
Case-Laws
GST
Challenge to dismissal of the statutory appeal as time-barred beyond four months turned on whether sufficient cause was shown for condonation. The petitioner relied on alleged hospitalization of counsel's wife but produced no supporting medical documents or counsel declaration either before the appellate authority or with the writ, despite repeated opportunities and adjournments, including after refiling following registry objections. In the absence of any material substantiating the pleaded cause, no arbitrariness or perversity was shown warranting interference under Article 226. The writ petition was dismissed, affirming rejection of the appeal on limitation. – HC
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IGST refund for exported goods denied for missing Rule 96A LUT/bond; rejection set aside, claim remanded for reconsideration.
Case-Laws
GST
Rejection of IGST refund for exported goods solely on the ground that the exporter had not furnished bond/LUT prior to export under Rule 96A of the CGST Rules was held unsustainable because the governing circular clarifies that non-furnishing of LUT/bond is not an incurable or strictly mandatory defect and may be accepted ex post facto depending on the facts and purpose of the refund claim. Since the refund authority failed to consider and apply the circular while rejecting the claim, the rejection order was set aside and the refund application was remitted for fresh consideration in accordance with law. – HC
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