IndiGo moves Delhi HC seeking refund of Rs 900 crore Customs duty

IndiGo moves Delhi HC seeking refund of Rs 900 crore Customs dutyGSTDated:- 12-12-2025PTINew Delhi, Dec 12 (PTI) InterGlobe Aviation, which operates the IndiGo airline, on Friday approached the Delhi High Court seeking refund of more than Rs 900 crore pai

IndiGo moves Delhi HC seeking refund of Rs 900 crore Customs duty
GST
Dated:- 12-12-2025
PTI
New Delhi, Dec 12 (PTI) InterGlobe Aviation, which operates the IndiGo airline, on Friday approached the Delhi High Court seeking refund of more than Rs 900 crore paid as Customs duty on aircraft engines and parts re-imported into India after overseas repairs.
The plea came up before a bench of Justices Prathiba M Singh and Shail Jain. However, Justice Jain recused herself from hearing the matter since her son is a pilot with IndiGo.
The matter will now be heard by another bench subject to the orders of the chief justice.
IndiGo, in its plea, contended that the levy of Customs duty on such re-imports was unconstitutional and amounted

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Haryana CM launches mobile app, online services of excise dept

Haryana CM launches mobile app, online services of excise deptGSTDated:- 12-12-2025PTIChandigarh, Dec 12 (PTI) Haryana Chief Minister Nayab Singh Saini on Friday launched a mobile app and online services of the excise and taxation department, aimed at mak

Haryana CM launches mobile app, online services of excise dept
GST
Dated:- 12-12-2025
PTI
Chandigarh, Dec 12 (PTI) Haryana Chief Minister Nayab Singh Saini on Friday launched a mobile app and online services of the excise and taxation department, aimed at making departmental processes fully tech-driven, ensuring time-bound delivery of services to citizens, and strengthen revenue management.
Saini inaugurated the 'Kar Hiteshi' mobile application developed by the department. The app allows citizens to report GST-related irregularities easily and confidentially.
Users can upload photos, videos or documents to report issues such as fake billing, wrongful input tax credit, unregistered business operations, non-issuance of bills,

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signed permission letters, said the statement.
Saini directed that other excise services, including brand label registration and the licensing module, should also be brought online at the earliest to make departmental processes fully technology-based.
The CM also reviewed the functioning of the excise and taxation department.
It was informed that Haryana has recorded the highest 21 per cent growth in net SGST (State Goods and services tax) collection at the national level, compared to the national average of 6 percent.
The state's net SGST collection in November 2025 stood at Rs 3,835 crore, which is 17 per cent higher than November last year.
The total GST collection till November in the current financial year has reached Rs 83,

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GST registration restoration allowed when taxpayer files pending returns, pays dues u/s 29(2)(c) and Rule 22(4)

GST registration restoration allowed when taxpayer files pending returns, pays dues u/s 29(2)(c) and Rule 22(4)Case-LawsGSTHC considered cancellation of petitioner’s GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six m

GST registration restoration allowed when taxpayer files pending returns, pays dues u/s 29(2)(c) and Rule 22(4)
Case-Laws
GST
HC considered cancellation of petitioner's GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six months. Referring to Rule 22(4) CGST Rules and its proviso, HC held that where a registered person is willing to furnish all pending returns and pay full tax dues with applicable interest and late fee, the proper officer is empowered to drop cancellation proceedings and restore registration by order in Form GST REG-20. Recognising the serious civil consequences of cancellation, HC disposed of the writ by directing petitioner to approach the competent authority within two months seeking restoration in accordance with law.
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Writ challenges to GST on leasehold industrial plots under CGST listed for detailed hearing on 6 February 2026

Writ challenges to GST on leasehold industrial plots under CGST listed for detailed hearing on 6 February 2026Case-LawsGSTHC, dealing with writ petitions challenging the constitutional validity of certain CGST provisions as applied to GST on assignment of

Writ challenges to GST on leasehold industrial plots under CGST listed for detailed hearing on 6 February 2026
Case-Laws
GST
HC, dealing with writ petitions challenging the constitutional validity of certain CGST provisions as applied to GST on assignment of leasehold industrial plots and superstructures, did not adjudicate the merits. Instead, HC deferred further hearing in all connected matters to 6 February 2026 at 3:00 p.m., subject to part-heard matters. Petitioners were directed to forthwith serve requisite notices on concerned respondents and to file affidavits of service on record. With these procedural directions and listing for future detailed hearing, the petitions were treated as disposed of for present purposes.
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Bail granted in major CGST input tax credit fraud case, with Article 21 speedy trial rights emphasized.

Bail granted in major CGST input tax credit fraud case, with Article 21 speedy trial rights emphasized.Case-LawsGSTHC considered petitions for bail in an alleged CGST-related economic offence involving creation of fictitious firms, fake invoices and wrong

Bail granted in major CGST input tax credit fraud case, with Article 21 speedy trial rights emphasized.
Case-Laws
GST
HC considered petitions for bail in an alleged CGST-related economic offence involving creation of fictitious firms, fake invoices and wrongful availment/passing of input tax credit of approximately Rs.160.58 crores. Noting that the evidence is largely documentary/electronic, that the petitioners have been in custody since 05.03.2025, and that trial is likely to be protracted, HC held that continued incarceration would infringe their Article 21 rights, including the right to speedy trial. Relying on the principle that bail is the rule and jail the exception, even in economic offences, HC granted bail to the petitioners, subject to bail/surety bonds and conditions to the satisfaction of the trial court/Duty Magistrate.
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IGST refund restored; mere suspicion of excess ITC cannot replace Sections 73/74 notice u/r 92(3)

IGST refund restored; mere suspicion of excess ITC cannot replace Sections 73/74 notice u/r 92(3)Case-LawsGSTHC quashed the impugned order denying refund of IGST to the petitioner-assessee and directed grant of refund. It held that mere suspicion of exces

IGST refund restored; mere suspicion of excess ITC cannot replace Sections 73/74 notice u/r 92(3)
Case-Laws
GST
HC quashed the impugned order denying refund of IGST to the petitioner-assessee and directed grant of refund. It held that mere suspicion of excess ITC availment cannot justify withholding refund through a notice under Rule 92(3) CGST Rules when no discrepancy in the refund claim is established. Relying on SC principles, HC held that initiation of recovery proceedings for excess ITC requires issuance of a proper show cause notice under Sections 73 or 74 CGST Act, with adherence to natural justice. As no such notice existed and the audit report did not indicate wrongful ITC for FY 2019-20, non-grant of refund was held unsustainable.
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Appeal within limitation u/s 107(4) CGST as communication date is Day Zero; remand for fresh hearing

Appeal within limitation u/s 107(4) CGST as communication date is Day Zero; remand for fresh hearingCase-LawsGSTHC held that the First Appellate Authority erred in treating the appeal as time-barred. The order-in-original dated 24.01.2024 was communicated

Appeal within limitation u/s 107(4) CGST as communication date is Day Zero; remand for fresh hearing
Case-Laws
GST
HC held that the First Appellate Authority erred in treating the appeal as time-barred. The order-in-original dated 24.01.2024 was communicated on 01.02.2024, and the appeal filed on 01.06.2024 was within the permissible extended period of one month under Section 107(4) CGST Act, 2017, treating the date of communication as Day Zero. Relying on the Delhi HC view, the court held the appeal to be within limitation and not requiring condonation of delay. Consequently, the impugned appellate order dated 19.06.2025 was set aside and the matter remanded to the Appellate Authority for fresh adjudication on merits after granting hearing to the parties.
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Instant premix tea with assorted teas held mixed supply, not composite, u/s2(30) and s.2(74) CGST

Instant premix tea with assorted teas held mixed supply, not composite, u/s2(30) and s.2(74) CGSTCase-LawsGSTAAR held that supply of instant premix tea sachets bundled with various teas as an introductory offer does not qualify as a composite supply under

Instant premix tea with assorted teas held mixed supply, not composite, u/s2(30) and s.2(74) CGST
Case-Laws
GST
AAR held that supply of instant premix tea sachets bundled with various teas as an introductory offer does not qualify as a composite supply under s.2(30) CGST Act, as the items are not naturally bundled, premix tea is not ancillary or integral to the other teas, and its removal does not affect the nature of the supply. The transaction satisfies all conditions of “mixed supply” under s.2(74), being multiple independent supplies made together for a single price. Accordingly, the bundle is treated as a mixed supply taxable at the highest applicable rate among the bundled goods, which in this case is 5% GST, though the Act is silent on the applicable HSN where rates are identical.
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Punjab’s new Industrial Policy in Jan will give ‘run for money’ to other states: Industries Minister Arora

Punjab’s new Industrial Policy in Jan will give ‘run for money’ to other states: Industries Minister AroraGSTDated:- 11-12-2025PTINew Delhi, Dec 11 (PTI) Punjab will come out with a new industrial policy next month, focusing on ease of doing business and

Punjab's new Industrial Policy in Jan will give 'run for money' to other states: Industries Minister Arora
GST
Dated:- 11-12-2025
PTI
New Delhi, Dec 11 (PTI) Punjab will come out with a new industrial policy next month, focusing on ease of doing business and ensuring project clearances in 5 to 45 days across different categories, state Industries Minister Sanjeev Arora said on Thursday.
He also said the government will soon announce a new Private Industrial Park Policy, allowing the private sector to set up industrial parks.
“We are going to announce a new industrial policy by January, and work is on. Whatever we come up with, one would never have seen such a policy before. We will give a run for their money to all other state

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orea, along with Chief Minister Bhagwant Mann, where they met industrialists and entrepreneurs and NRIs in cities like Tokyo, Osaka and Seoul.
Arora said the new industrial policy will have a robust new scheme of giving clearances to new projects within 5 to 45 days.
He further said under the new policy, green projects or real estate sector projects will be accorded approval in five days, while proposals requiring some change in policy and further approvals will get cleared in 15 or 18 days in separate categories.
Arora said the state government had set up 24 sectoral committees of industrialists and businessmen across the state to examine various issues and submit their recommendations on the new industrial policy. All such panels have

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on-linked incentive scheme, refund of state GST (SGST) and stamp duty exemption in buying of land,” the minister said.
The minister, who also holds the Power and NRI portfolios, said total investment projects to the tune of Rs 1.5 lakh crore have come into Punjab from 2022 to 2025, which is equivalent to 25 billion US Dollars, and this will lead to employment generation of 5 lakh jobs.
Disclosing details of various industrial houses seeking to invest in the state, he said Vardhaman Steel is seeking to invest Rs 2,500 crore, Nahar Industries Rs 1,500 crore, a Rs 500 crore R&D Centre by Amber Enterprises, Happy Forgings Rs 500 crore, IOL Chemicals and Pharmaceuticals Rs 1,400 crore, Trident group Rs 2,000 crore, Veera Beverages Rs 100 crore

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Section 16(2)(aa) CGST Act upheld, ITC tied to supplier compliance but safeguarded for bona fide buyers with documentation

Section 16(2)(aa) CGST Act upheld, ITC tied to supplier compliance but safeguarded for bona fide buyers with documentationCase-LawsGSTHC upheld the constitutional validity of Section 16(2)(aa) of the CGST Act and corresponding State provision, holding tha

Section 16(2)(aa) CGST Act upheld, ITC tied to supplier compliance but safeguarded for bona fide buyers with documentation
Case-Laws
GST
HC upheld the constitutional validity of Section 16(2)(aa) of the CGST Act and corresponding State provision, holding that stricter conditions for availing ITC, linked to the supplier's GST compliance, are a legitimate measure to curb fraudulent claims and enhance transparency. However, the provision was read down to protect bona fide recipients: ITC cannot be denied solely due to the supplier's default or failure to correctly upload invoices in GSTR-2 without first granting the purchasing dealer an opportunity to establish bona fides through tax invoices and supporting documents. Subject to this interpretative safeguard, challenges to the provision and related CBIC circulars were rejected and the petition was disposed of.
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Regular bail granted to GST fraud accused over fake invoices and bogus input tax credit, citing prolonged custody

Regular bail granted to GST fraud accused over fake invoices and bogus input tax credit, citing prolonged custodyCase-LawsGSTHC allowed the applicant’s plea for regular bail in a GST fraud case involving alleged issuance of fake invoices and E-way bills a

Regular bail granted to GST fraud accused over fake invoices and bogus input tax credit, citing prolonged custody
Case-Laws
GST
HC allowed the applicant's plea for regular bail in a GST fraud case involving alleged issuance of fake invoices and E-way bills and passing of bogus input tax credit. Noting that the complaint had already been filed, the applicant's continued incarceration since 08.08.2025, and the likelihood of further delay in conclusion of trial, HC held that further custody was unwarranted. The applicant was ordered to be released on bail upon furnishing a personal bond of Rs. 1,00,000 with one solvent surety, to the satisfaction of the trial court.
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Bail Denied in GST Fraud; Court Cites Active Role in Interstate Fake ITC Racket Under CGST Sections 132(1),(5)

Bail Denied in GST Fraud; Court Cites Active Role in Interstate Fake ITC Racket Under CGST Sections 132(1),(5)Case-LawsGSTHC rejected the petitioner’s application for bail in a GST fraud case involving alleged creation of fictitious firms and issuance of

Bail Denied in GST Fraud; Court Cites Active Role in Interstate Fake ITC Racket Under CGST Sections 132(1),(5)
Case-Laws
GST
HC rejected the petitioner's application for bail in a GST fraud case involving alleged creation of fictitious firms and issuance of fake invoices to pass on bogus ITC without actual supply of goods or services, constituting cognizable and non-bailable offences under s.132(1) and 132(5) of the CGST Act. On a prima facie evaluation, HC held the petitioner was not an innocent service provider but an active participant in an organized interstate gang, receiving illegal remuneration. Given the gravity of the offence, ongoing and wide-ranging investigation, and potential impact of release on effective investigation, HC found no ground to exercise discretion in favour of bail and dismissed the bail petition.
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Writ under Article 226 against CGST Section 6 show-cause notice rejected; disputes go to adjudicating authority

Writ under Article 226 against CGST Section 6 show-cause notice rejected; disputes go to adjudicating authorityCase-LawsGSTHC dismissed the writ petition challenging the SCN issued by Central GST authorities. It held that the applicability of Section 6 of

Writ under Article 226 against CGST Section 6 show-cause notice rejected; disputes go to adjudicating authority
Case-Laws
GST
HC dismissed the writ petition challenging the SCN issued by Central GST authorities. It held that the applicability of Section 6 of the CGST Act, the interplay between State and Central proceedings, the effect of earlier State GST orders (including audit orders), and the petitioner's precise status as a “government authority” are all contentious factual and legal issues requiring adjudication by the competent authority. The SCN could not be termed “wholly without jurisdiction” at the threshold. Relying on the SC's jurisprudence on alternative remedies, the HC declined to exercise its writ jurisdiction under Article 226 and left all contentions open to be urged before the adjudicating authority.
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GST registration cancellation for Covid non-filing set aside, matter remanded; registration restored on paying all dues

GST registration cancellation for Covid non-filing set aside, matter remanded; registration restored on paying all duesCase-LawsGSTHC set aside cancellation of petitioner’s GST registration and remanded the matter to the proper officer for reconsideration

GST registration cancellation for Covid non-filing set aside, matter remanded; registration restored on paying all dues
Case-Laws
GST
HC set aside cancellation of petitioner's GST registration and remanded the matter to the proper officer for reconsideration. Observing that non-filing of returns for six months occurred during the Covid-19 period, coupled with petitioner's heart ailment and financial distress, the Court held the explanation was not mala fide or unreasonable, particularly in absence of any allegation of fraudulent or unlawful activity. Relying on analogous precedent, HC directed restoration of registration subject to payment of all outstanding dues, including late fees and interest, and compliance with statutory requirements.
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Order quashed for denying proper personal hearing u/s 75(5); matter remanded for fresh adjudication

Order quashed for denying proper personal hearing u/s 75(5); matter remanded for fresh adjudicationCase-LawsGSTHC held that the Adjudicating Authority violated principles of natural justice by passing the Order-in-Original without affording the assessee a

Order quashed for denying proper personal hearing u/s 75(5); matter remanded for fresh adjudication
Case-Laws
GST
HC held that the Adjudicating Authority violated principles of natural justice by passing the Order-in-Original without affording the assessee a proper personal hearing. The portal entries and note did not specify the mandatory particulars of personal hearing, namely date, time and venue, as required during ongoing proceedings under section 75(5), including before passing any adverse order. As this procedural lapse vitiated the adjudication, the impugned order dated 28.08.2024 and the appellate order dated 06.03.2025 were quashed and set aside. The matter was remanded, directing the Adjudicating Authority to duly intimate the assessee of the date and time of personal hearing and proceed afresh in accordance with law.
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Rule 86A allows only temporary blocking of existing GST ITC, negative blocking beyond ledger balance held invalid

Rule 86A allows only temporary blocking of existing GST ITC, negative blocking beyond ledger balance held invalidCase-LawsGSTHC held that Rule 86A of the GST Rules permits only temporary blocking of input tax credit (ITC) actually available in the Electro

Rule 86A allows only temporary blocking of existing GST ITC, negative blocking beyond ledger balance held invalid
Case-Laws
GST
HC held that Rule 86A of the GST Rules permits only temporary blocking of input tax credit (ITC) actually available in the Electronic Credit Ledger where the Commissioner has reason to believe it is fraudulently availed or ineligible, and does not authorize “negative blocking” beyond the existing balance. While endorsing that prior notice or SCN is not mandatory for such emergent blocking, the Court ruled that blocking in excess of available credit is ultra vires Rule 86A. The writ petition was allowed and the impugned blocking order was set aside.
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Retrospective GST Registration Cancellation Quashed for Lack of Clear Notice and Reasons, Registration Restored u/s 29 CGST

Retrospective GST Registration Cancellation Quashed for Lack of Clear Notice and Reasons, Registration Restored u/s 29 CGSTCase-LawsGSTHC held that retrospective cancellation of petitioner’s GST registration was unsustainable as the SCN did not propose ca

Retrospective GST Registration Cancellation Quashed for Lack of Clear Notice and Reasons, Registration Restored u/s 29 CGST
Case-Laws
GST
HC held that retrospective cancellation of petitioner's GST registration was unsustainable as the SCN did not propose cancellation with retrospective effect and lacked reasons justifying such retroactivity. Relying on settled law requiring clear notice and cogent reasons for retrospective cancellation, the Court found the cancellation order dated 17.08.2023 legally untenable. Consequently, the impugned appellate order dated 11.03.2025, which had dismissed petitioner's appeal as time-barred, was also set aside. The petitioner's GST registration was directed to be restored, and the writ petition was disposed of in these terms.
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ITC Blocking Beyond One Year u/r 86A Held Ultra Vires; Renewed Freeze After 21.11.2024 Quashed

ITC Blocking Beyond One Year u/r 86A Held Ultra Vires; Renewed Freeze After 21.11.2024 QuashedCase-LawsGSTHC held that continued blocking of petitioner’s ITC in the Electronic Credit Ledger beyond one year under Rule 86A of the 2017 Rules is ultra vires a

ITC Blocking Beyond One Year u/r 86A Held Ultra Vires; Renewed Freeze After 21.11.2024 Quashed
Case-Laws
GST
HC held that continued blocking of petitioner's ITC in the Electronic Credit Ledger beyond one year under Rule 86A of the 2017 Rules is ultra vires and unsustainable. Relying on the SC's interpretation of provisional attachment as a protective, pre-emptive measure and not a mode of recovery, the HC held that the statutory one-year period is sufficient for investigation and cannot be indirectly extended absent fresh material or changed circumstances. As no further proceedings or new grounds were shown by the revenue, the renewed blocking of ITC after 21.11.2024 was quashed. The impugned action was set aside and the writ petition allowed.
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Writ plea on fraudulent ITC rejected; taxpayer directed to use Section 107 CGST appeal remedy instead

Writ plea on fraudulent ITC rejected; taxpayer directed to use Section 107 CGST appeal remedy insteadCase-LawsGSTHC held the writ petition challenging proceedings for fraudulent availment of ITC to be not maintainable in view of the efficacious alternativ

Writ plea on fraudulent ITC rejected; taxpayer directed to use Section 107 CGST appeal remedy instead
Case-Laws
GST
HC held the writ petition challenging proceedings for fraudulent availment of ITC to be not maintainable in view of the efficacious alternative statutory remedy under Section 107 of the CGST Act. Observing that such matters involve complex factual disputes, voluminous evidence and detailed departmental orders, the Court declined to exercise writ jurisdiction, particularly when the SCN was duly uploaded on the portal and the petitioner failed to file a satisfactory reply. Alleged violation of principles of natural justice was rejected as a ground for bypassing the appellate mechanism. The petitioner was relegated to pursue the statutory appeal, and the petition was disposed of.
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Rule 86A allows only temporary ITC blocking, no negative balance; disputes must proceed u/ss 73 and 74

Rule 86A allows only temporary ITC blocking, no negative balance; disputes must proceed u/ss 73 and 74Case-LawsGSTHC examined the blocking of petitioner’s Electronic Credit Ledger (ECL) under Rule 86A of the GST Rules, 2017. It held that Rule 86A permits

Rule 86A allows only temporary ITC blocking, no negative balance; disputes must proceed u/ss 73 and 74
Case-Laws
GST
HC examined the blocking of petitioner's Electronic Credit Ledger (ECL) under Rule 86A of the GST Rules, 2017. It held that Rule 86A permits only temporary restriction on debiting input tax credit (ITC) where there is reason to believe the ITC is fraudulently availed or ineligible, and does not contemplate “negative blocking” beyond the credit actually available in the ECL. The Court endorsed earlier views of other HCs that no prior show cause notice is required for such emergent action, but clarified that excess blocking is impermissible. Issues of wrongful availment/utilisation of ITC must be adjudicated under Sections 73/74. Petition allowed.
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Refund Allowed as IT Services Treated as Export u/ss 2(6) and 13(2) IGST Act

Refund Allowed as IT Services Treated as Export u/ss 2(6) and 13(2) IGST ActCase-LawsGSTHC held that services supplied by petitioner to a foreign entity constitute “export of services” under Section 2(6) IGST Act, as consideration was received in converti

Refund Allowed as IT Services Treated as Export u/ss 2(6) and 13(2) IGST Act
Case-Laws
GST
HC held that services supplied by petitioner to a foreign entity constitute “export of services” under Section 2(6) IGST Act, as consideration was received in convertible foreign exchange and supplier and recipient are separate legal entities, not mere establishments of distinct persons. Applying the principle of substance over form, the Court held that the nature of services and contractual terms do not make petitioner an “intermediary” and the place of supply is outside India under Section 13(2) IGST Act. Notification No. 04/2019-Integrated Tax was found inapplicable, being confined to pharmaceutical R&D, unlike petitioner's activities. The refund rejection order and show cause notices were quashed, and petitioner's claim for refund of unutilized ITC was allowed.
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Imitation zari metallic yarn under HSN 56050020 held taxable at 5% GST under N/N 1/2017, 9/2023, 9/2025

Imitation zari metallic yarn under HSN 56050020 held taxable at 5% GST under N/N 1/2017, 9/2023, 9/2025Case-LawsGSTAAR held that the applicant’s supply of imitation zari thread or yarn (metallic yarn/zari badla) manufactured from metallized polyester film

Imitation zari metallic yarn under HSN 56050020 held taxable at 5% GST under N/N 1/2017, 9/2023, 9/2025
Case-Laws
GST
AAR held that the applicant's supply of imitation zari thread or yarn (metallic yarn/zari badla) manufactured from metallized polyester film/plastic film is classifiable under HSN 56050020. Applying N/N 1/2017-CT (Rate), as amended by N/N 9/2023-CT (Rate), read with relevant GST Council minutes and clarificatory circulars, AAR ruled that such goods fall under Serial No. 218AA and attract GST at 5%. Further, post-supersession of N/N 1/2017 by N/N 9/2025-CT (Rate) with effect from 22.09.2025, the same goods fall under Serial No. 353 of Schedule I, continuing to be liable to GST at 5%.
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PVC raincoats treated as plastic articles under HSN 3926, taxed at 18% GST per Notification 9/2025-CT(R)

PVC raincoats treated as plastic articles under HSN 3926, taxed at 18% GST per Notification 9/2025-CT(R)Case-LawsGSTAAR held that PVC/plastic raincoats manufactured from PVC sheets, whose parts are heat-welded or chemically bonded, are not “textile” garme

PVC raincoats treated as plastic articles under HSN 3926, taxed at 18% GST per Notification 9/2025-CT(R)
Case-Laws
GST
AAR held that PVC/plastic raincoats manufactured from PVC sheets, whose parts are heat-welded or chemically bonded, are not “textile” garments under Chapter 62, as they are not made from woven fabric. Relying on Chapter Note 1 to Chapter 62 and the SC interpretation of “textile”, the authority concluded that the goods are articles of plastics classifiable under HSN 3926, falling under Entry No. 127 of Notification No. 9/2025-CT(R). Consequently, the applicable GST rate on the said PVC/plastic raincoats is 18%.
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Tide Now Supports Over 1 Million Small Businesses in India

Tide Now Supports Over 1 Million Small Businesses in IndiaGSTDated:- 8-12-2025PTIThe platform saw a 100% y-o-y increase in adoption since launch in December 2022 New Delhi, Delhi, India (NewsVoir) • Gen Zs and millennials make up over 85% of Tide’s MSME c

Tide Now Supports Over 1 Million Small Businesses in India
GST
Dated:- 8-12-2025
PTI
The platform saw a 100% y-o-y increase in adoption since launch in December 2022 New Delhi, Delhi, India (NewsVoir) • Gen Zs and millennials make up over 85% of Tide’s MSME community — a powerful reminder that young India is steering the country's entrepreneurial momentum • Tier 2, 3, 4 and beyond cities driving growth with over 96% members (MSMEs) on the platform, from towns like Bareilly, Bhopal, Murshidabad, Lucknow and North 24 Parganas Tide, the UK’s leading business management platform, today announced that it has surpassed 1 million members (MSMEs) in India. This rapid growth reflects the deep trust that Indian small businesses — from nano to micro and emerging SMEs — have placed in Tide to simplify how they register, run and grow their businesses. The platform has doubled adoption since its launch in December 2022. India has emerged as Tide’s largest and fastest-growing market globa

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as delivered product innovation at pace across India with products including: Bill Payments: SMEs in India can pay their utility bills with no extra costs and earn rewards. The product is backed by enhanced security.
Udyam Registration: Enabling MSME registration and access to priority government benefits including low-interest loans, subsidies on electricity certifications, protection against delayed payments, etc.
GST Registration: help obtain a Goods & Services Tax Identification Number (GSTIN), enabling compliance, marketplace selling, input tax credit claims, and vendor trust.
Scheme Discovery: Smart matching of government benefits and subsidies to business eligibility.
Fixed Deposits Intermediation: Helping SMEs to earn competitive returns on their balances in a seamless and paperless experience.
NCMC Card Integration: A single smart Tide card that doubles up as a national mobility card, accepted across multiple transport modes.
Structured partners: Provides disbursem

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ad, Shahjahanpur and Kota — with not a single Tier 1 city in the top 10 — Tide is playing a significant role in enabling the digital transformation of India’s most underserved business communities.
Championing entrepreneurs beyond business tools Tide believes progress happens when entrepreneurs are supported not only with products — but with recognition, access and ecosystem change.
Women in Business mission: On track to bring 500,000 women entrepreneurs onto the platform by 2027. TideÂ’s Bharat Women Aspiration Index brings forth voices from beyond metros to shape better policies for women entrepreneurs across Tier 2, 3, 4, 5 and 6 towns in India.
Udaan Chronicles: TideÂ’s flagship mentoring roadshow, created to help small business owners in semi-urban and rural India, brings expert-led mentoring directly to entrepreneurs who lack access to formal networks and financial resources.
UK-India collaboration: Enabling SME expansion across borders through industry delegation. Contribu

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MSMEs and increase their access to credit, markets and exports.
Among some of the exciting new features to be launched next year, include investments, acquiring, insurance, easy access to formal credit, banking services and advanced payment acceptance solutions. Tide is here to make managing business smoother and more successful.
About Tide Launched in 2017, Tide is the leading business management platform in the UK. Tide helps SMEs save time (and money) in the running of their businesses by not only offering business accounts and related admin services, but also a comprehensive set of highly usable and connected administrative solutions from invoicing to accounting.
Tide has nearly 800,000 SME members in the UK (14% market share) and 1,000,000 SMEs in India. Tide launched in Germany in May 2024 and in France in September 2025. Tide has also been recognised with the Great Place to Work certification three years in a row. Tide has been funded by Anthemis, Apax Digital Funds, Augme

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AAP leader Raghav Chadha calls highway tolls an organised loot

AAP leader Raghav Chadha calls highway tolls an organised lootGSTDated:- 8-12-2025PTINew Delhi, Dec 8 (PTI) Aam Aadmi Party (AAP) leader Raghav Chadha on Monday called the country’s highway toll collection an “organised loot”, saying mismanagement and exc

AAP leader Raghav Chadha calls highway tolls an organised loot
GST
Dated:- 8-12-2025
PTI
New Delhi, Dec 8 (PTI) Aam Aadmi Party (AAP) leader Raghav Chadha on Monday called the country's highway toll collection an “organised loot”, saying mismanagement and excessive charges were placing an “unbearable” burden on commuters.
“Toll is taking a big toll on the people of India,” Chadha said, arguing that “persistent congestion, utter mismanagement and over-profiteering” at toll plazas had turned the experience of road users from “inconvenience to injustice”.
Raising the issue through a zero hour mention in the Rajya Sabha, the MP claimed toll payments had become a form of “harassment”, contending that Indians already face one of t

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ch year, he added.
Chadha cited recent Kerala and Jammu & Kashmir High Court rulings that operators could not collect toll on roads that were not maintained to required standards.
He also highlighted frequent congestion and delays at toll plazas due to lane closures and poor management. “Highways are meant for seamless connectivity, seamless mobility. But who will calculate the cost of congestion at toll plazas?” he said, listing wasted fuel, lost productivity, missed appointments and mental agony as hidden costs borne by commuters.
“If you add all these costs, you will find that they are an invisible cost to the economy,” he said.
Chadha further alleged that toll collection often continued even after the full cost of road construct

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