Goods and Services Tax

Delayed appeal against cancelled GST registration despite no SCN reply or Section 39 returns allowed with costs
Case-Laws
GST
The dominant issue was whether an appeal against cancellation of GST registration, filed long after the statutory period, should be entertained despite the assessee's failure to respond to the SCN and to furnish returns under Section 39 of the CGST Act. Relying on its interim approach extending time for filing GST appeals and noting that the assessee's contentions had not been examined on merits even by the adjudicating authority, the Court directed that the appeal be heard on merits, subject to payment of costs of Rs. 25,000 and compliance with filing requirements by the stipulated date, and restored the appeal before the appellate authority. – HC
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GST registration cancellation u/s 29(2)(e): order quashed for no reasons and “hearer must decide”; remanded for fresh hearing
Case-Laws
GST
Cancellation of GST registration under Section 29(2)(e) of the CGST/WBGST Act was set aside as the order lacked reasons, reflected non-application of mind, and violated natural justice. The notice of personal hearing was issued by one authority, but the impugned cancellation order was passed by another, breaching the settled rule that the authority who hears must decide. A post-decisional hearing was refused because it cannot cure an unreasoned, mindless final order. The matter was remanded with directions to grant a fresh hearing, consider the earlier reply to the show-cause notice, and pass a reasoned order in accordance with law – HC
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Reopening alleged erroneous ITC refund for zero-rated exports after appeal order barred; s.73 demand notice set aside
Case-Laws
GST
Whether the tax authority could reopen and seek recovery of an allegedly erroneous refund of input tax credit for zero-rated exports by issuing a demand-cum-show cause notice under s.73, despite a prior appellate order on the same refund, was the dominant issue. The court held that appellate orders attain finality and bind the parties under s.107(16) unless varied or reversed, and the adjudicating authority is barred by res judicata/issue estoppel from re-agitating the same objection; proceeding mechanically and contrary to the appellate determination also offends natural justice. Consequently, the impugned notices proposing adjudication under s.73 were set aside and the petition was allowed. – HC
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Police-directed bank account freeze during investigation without court order held illegal; bank ordered to defreeze and restore access
Case-Laws
GST
The dominant issue was whether the police could direct a bank to freeze a person's account during investigation without obtaining a competent court's order under the applicable criminal procedure provisions. The court held that mere police instructions to the bank were insufficient, particularly when no order under the relevant statutory provisions was produced and the investigating agency made no subsequent communication justifying the freeze. Relying on precedent that debit-freezing is impermissible without judicial authorization, the court found the impugned freezing action illegal. Consequently, the bank was directed to defreeze the account and permit its operation, and the petition was disposed of. – HC
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Former Shimla DC Amit Kashyap appointed as GST Appellate Tribunal member
GST
Dated:- 27-12-2025
PTI
Shimla, Dec 27 (PTI) Former Shimla Deputy Commissioner Amit Kashyap has been appointed as a Member of Goods and Services Tax (GST) Appellate Tribunal for the State Bench of Himachal Pradesh at Shimla for four years.
The appointment orders were issued on Friday by the central government after the approval of the Appointments Committee of the Cabinet, following an interview held by a selection committee headed by the Chief Justice of the Himachal Pradesh High Court, a statement issued here on Saturday said.
Kashyap, who retired from the Indian Administrative Service (IAS) in December 2023, held several important assignments, inclu

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GST registration cancellation for alleged fraud and suppression-vague SCN and evidence-free, mechanical order quashed for natural justice breach
Case-Laws
GST
Cancellation of GST registration on the ground that it was obtained by fraud, wilful misstatement, or suppression of facts was held unsustainable where the SCN and cancellation order were vague, laconic, and unsupported by any evidence or reasoned discussion on the alleged fraud or suppression. The authority was found to have acted mechanically on a purported visit report without independent application of mind and without confronting the taxpayer with the adverse material, violating principles of natural justice; the taxpayer's medically explained absence during the visit was not disbelieved. Consequently, the cancellation order and the SCN were quashed. – HC
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GST appeal limitation u/s 107: SCN/adjudication orders count only after provable “communication” u/s 169; portal upload alone insufficient
Case-Laws
GST
Limitation for filing appeal under Section 107 was held to commence only upon “communication” of the SCN/adjudication order, which requires actual or constructive service in strict compliance with Section 169, and not merely the existence of the order on electronic dispatch or upload. Since GSTN/revenue could not ascertain when the taxpayer retrieved/viewed/downloaded documents from the common portal, portal upload alone made the time of communication indeterminate; SMS alerts or unproven email alerts were insufficient to establish communication enabling an effective appeal. Electronic service modes under Section 169(1)(a)-(e) were upheld as valid without priority inter se, but service must be demonstrable. Adjudication orders were set aside subject to 10% pre-deposit within four weeks. – HC
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GST annual return late filing: Section 47 late fee bars Section 125 general penalty; fee recalculated, account defrozen.
Case-Laws
GST
General penalty under the GST law for failure to file annual return was held impermissible where late fee had already been levied for the same default, since Section 125 applies only where no penalty is leviable under Section 47; the general penalty was therefore quashed. The late fee computation under Section 47(2) was found erroneous because the authority first computed a consolidated late fee and then split it between CGST and SGST; instead, the correctly computed total late fee had to be apportioned equally, resulting in a reduced late fee payable. Upon payment of the modified late fee, the bank account was directed to be defrozen. – HC
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Alleged excess input tax credit claim under GST sent back for fresh decision, 50% cash deposit lifts bank attachment
Case-Laws
GST
Assessment relating to alleged excess/irregular ITC availment and consequential interest and late-fee liabilities was interfered with on the ground that the matter required reconsideration on merits after a proper reply and supporting documents. The impugned order was directed to be treated as an addendum to the show-cause notice, and the authority was mandated to pass a fresh final order in accordance with law after considering the taxpayer's reply. The remand was made conditional upon deposit of 50% of the disputed tax (in cash through the electronic cash ledger) within 30 days; upon such compliance, the bank-account attachment was to stand automatically vacated and the authority to decide expeditiously. – HC
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GST goods detention penalty u/s 129(1)(a) miscalculated; penalty order set aside, authorities told to recompute within three weeks.
Case-Laws
GST
Whether the penalty quantified under Section 129(1)(a) of the U.P. GST Act, 2017 was computed erroneously was the dominant issue. Applying the principle in a prior binding decision on similar facts, the Court held that the penalty must be re-determined strictly in accordance with the statutory formula under Section 129(1)(a), and an order reflecting an incorrect computation cannot be sustained. Consequently, the impugned penalty order was set aside and the tax authorities were directed to re-compute and determine the penalty afresh within three weeks, and the writ petition was disposed of. – HC
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Alleged ₹72-crore GST evasion via clandestine cigarette supplies; bail cancellation sought over incomplete probe, but refused after five-year delay
Case-Laws
GST
Cancellation of bail granted for alleged GST evasion through clandestine cigarette supplies involving approximately Rs.72 crore was sought on the ground that the trial court failed to take a prima facie view of the gravity of economic offences, relied on an insignificant deposit, and granted bail while investigation was incomplete with a risk of evidence tampering. The court agreed that economic offences warrant stricter scrutiny and that the bail order understated the offence's seriousness, but held that the investigating agency's prolonged inaction-no complaint filed even after more than five years and investigation still stated to be pending-militated against curtailing liberty at this stage; the cancellation petition was dismissed – HC
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Delhi HC asks Centre why GST on air purifiers canÂ’t be lowered
GST
Dated:- 26-12-2025
PTI
New Delhi, Dec 26 (PTI) The Delhi High Court on Friday asked the Centre why it cannot reduce the GST charged on air purifiers to make it affordable for the common man in view of the worsening air quality in the national capital and nearby areas.
The courtÂ’s query came after the counsel for the Centre submitted that the GST Council is a constitutional body and it is no longer a unilateral levy of Delhi. It is a federal levy in all over India so all 30 states and union territories have to agree and involves union finance minister as its member.
Additional Solicitor General N Venkataraman, representing the Centre, said voting has to be done physically and it cannot be done through video conferencing and added that the government will file an extremely detailed counter affidavit in the matter.
A vacation bench of Justices Vikas Mahajan and Vinod Kumar granted 10 days' time to the centra

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n Delhi.
During the hearing, the bench told the petitioner that in the last hearing also, the court was with him because the issue raised is such that “everybody is concerned”.
Agreeing to this, the ASG said, “certainly milords our hearts are there, no doubt”.
He said this matter was deliberated at the highest level involving the finance minister and they had an urgent meeting on Thursday but have some concerns with this writ petition.
The law officer said if the petitioner wants this petition to be treated as a representation by the GST Council through the secretariat, the court may pass an order today itself.
If the petitioner wants to contest the petition, we want to file an extremely detailed counter affidavit. ItÂ’s a loaded petition and we really want to know who is behind it, he added.
“Two prayers have nothing to do with GST. Health Ministry is not a party to the petition and a prayer is sought regarding it….
“Somebody wants a monopoly in air purifiers, we don't know. We

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ks about breathing devices. All medical devices are falling in schedule 1″.
The court asked the ASG as to what is the difficulty in conducting the meeting of the GST Council and then they can take a call.
The ASG said, “This will open up a pandora box. The committee has recommended something to us. ThatÂ’s the process. We are not saying anything at the moment, whether we will reduce or not. I am not giving any commitmentÂ…. We are scared from the constitutional perceptive. Let this be converted into representation and sent to the Council.” On December 24, the court had directed the GST Council to meet at the earliest and consider lowering or abolishing GST on air purifiers.
The matter was listed today to inform the court as to when the Council can meet and whether it was possible for the Council to meet virtually, if not physically.
Earlier, the high court had expressed displeasure over the authorities doing nothing to grant exemption from taxes on air purifiers in this “emergency

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Alleged fake firms used to claim ₹30+ crore input tax credit u/s 132; prolonged custody held disproportionate, bail granted.
Case-Laws
GST
In a prosecution alleging creation and operation of multiple firms to wrongfully avail and pass on input tax credit exceeding Rs.30 crores under Section 132 of the CGST Act, the court assessed whether continued pre-trial custody was warranted. Noting that the maximum punishment is five years, that the allegations remained to be proved, that the accused had been in custody since May 2025, and that the prosecution evidence was primarily documentary/electronic reducing apprehension of interference, the court held that further incarceration would be disproportionate and offend Article 21 and the principle that bail is the rule absent extraordinary circumstances. Regular bail was granted subject to conditions. – HC
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Refund of unutilised ITC on identical input-output supplies: Section 54(3)(ii) rate comparison rejected; refund allowed (3)
Case-Laws
GST
Refund of accumulated unutilised ITC was denied on the premise that refund under Section 54(3)(ii) of the CGST Act is unavailable where the input and output are the same and the rate comparison should be confined to the principal input vis-à-vis principal output. Relying on binding precedent, it was held that Section 54(3)(ii) does not bar refund merely because input and output are identical, and the proviso does not require comparing only the tax rate on the principal input with that on the principal output supply; nor can refund be restricted only to cases where the main input rate exceeds the principal output rate. Consequently, the impugned orders were set aside and the refund claim was allowed. – HC
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Goods moved with e-way bill showing wrong destination address; refund claim rejected as repeated “errors” lacked supporting records
Case-Laws
GST
Refund was denied where goods were moved under an e-way bill containing an incorrect destination address, and the plea of inadvertent error was rejected. The court held that the taxpayer had adequate opportunity to seek correction, and unlike relied-on precedents, the consignor and consignee being the same negated the claim of a bona fide mistake. The court further found that repeated similar “address errors” could indicate a modus operandi, and the taxpayer produced no corroborative records (such as ledgers, books, or movement registers) to prove that the goods were actually meant for the stated warehouse. The writ petition was dismissed. – HC
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GST transit detention of perishable goods and penalties under s129: writ rejected; release allowed on payment and bank guarantee.
Case-Laws
GST
A writ petition challenging detention and penalty under s.129(1)(a) and s.129(1)(b) of the GST Act was held not maintainable due to an efficacious statutory appeal under s.107, as the case did not fall within recognised exceptions to the alternate-remedy rule; disputed facts regarding alleged denial of personal hearing could not be satisfactorily resolved on affidavits, and the action was not shown to be wholly without jurisdiction, despite reliance on the hearing requirement for GST MOV-9. Consequently, the petitioner was relegated to appeal, with a direction for expeditious disposal if filed promptly. To prevent spoilage of perishable goods, release of goods and conveyance was ordered upon payment of penalty under s.129(1)(a) and furnishing a bank guarantee securing the balance under s.129(1)(b). – HC
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Student admission facilitation for foreign universities via overseas entity treated as export, not 'intermediary'; GST demand quashed, refund ordered
Case-Laws
GST
Services of facilitating Indian students' admissions to foreign universities through a foreign entity were examined to determine whether they constituted “export of services” and whether the supplier qualified as an “intermediary” under the IGST Act. Relying on bindingly persuasive precedents holding that identical facilitation services are not intermediary services and therefore qualify for export treatment, and noting that those decisions had attained finality and were implemented, the Court held the supplier was not an intermediary, making GST demand unsustainable. Consequently, the show-cause notice and the impugned order were quashed, and the matter was remitted for processing the refund with applicable interest within four weeks. – HC
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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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