Goods and Services Tax

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

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

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 To be eligible, appeals against the demand order/notice/statement must be withdrawn.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

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

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

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

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

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

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

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

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

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

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

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

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

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

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Case-Laws – GST – Highlights – The HC quashed the impugned order dated 14.12.2023 for violation of principles of natural justice. The respondent failed to issue a proper and prior show cause notice prescribed u/s 73(1) of the Assam Goods and Services Tax Act, 2017 before passing the order. Mere issuance of a summary of show cause notice in Form GST DRC-01 was held to be non-compliance with Section 73(1) read with Rule 142(1)(a). Compliance with Section 73(1) to (8) and (10) to (11), and Rule 142(1) are prerequisites for a valid order u/s 73(9). – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC allowed petition for restoration of cancelled GST registration. Petitioner required to comply with statutory obligation of paying GST. Respondent directed to intimate petitioner about outstanding statutory dues till date of cancellation for reconsideration of revocation of cancelled registration. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Petitioners entitled to refunds under amended Rule 89(5) formula retrospectively; CBIC circular restricting retrospective application quashed. HC relied on Ascent Meditech Ltd. case, holding amendment curative and clarificatory. Rule made absolute, petitions allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that the petition was not maintainable as the petitioner had an alternative efficacious remedy of appeal u/s 107 of the CGST Act, 2017. The absence of a corresponding state notification did not render the central N/N. 56/2023-Central Tax dated 28.12.2023, issued u/s 168-A of the CGST Act, ultra vires. The petitioner failed to raise any ground worth consideration, and the HC dismissed the petition, being devoid of merit, directing the petitioner to avail the appellate remedy. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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News – GST – Highlights – GST officers must explain 'grounds of arrest' to offenders, obtain written acknowledgement: CBIC modified guidelines. As per Delhi HC order in Kshitij Ghildiyal vs DGGI case, following SC judgments, CBIC mandated explaining specific grounds of arrest to accused, not just general reasons, and obtaining written acknowledgment in arrest memo annexure, distinguishing grounds from reasons as per SC. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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GST Dated:- 14-1-2025 – News – Advisory for Waiver Scheme under Section 128A Dated:- 14-1-2025 – 1. Taxpayer s attention is invited to the advisory on the above subject issued by GSTN on 29.12.2024 . The link for the said advisory is given here: https://services.gst.gov.in/services/advisoryandreleases/read/564 2. It is to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portal and the taxpayers are advised to file applications under waiver scheme. 3. One of the eligible conditions for filing application under waiver scheme is to withdraw the appeal applications filed against the demand order/notice/statement for which waiver application is to be submitted. In this regard, it is to inform that for the appeal appli

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GST Dated:- 14-1-2025 – News – Generation Date for Draft GSTR 2B for December 2024 Dated:- 14-1-2025 – This is to inform you that, in light of the extended due dates for filing GSTR-1 and GSTR-3B returns for the month of December 2024 (Quarter Oct-Dec 2024) as per Notifications No. 01/2025 and 02/2025 dated 10th January 2025 , the Draft GSTR-2B for the month of December 2024 (Quarter Oct-Dec 2024) will now be generated on 16th January 2025 in accordance with the rule 60 of CGST Rules, 2017 .

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Case-Laws – GST – Highlights – The HC held that the supply of a Solar Power Generating System by the petitioner is a composite supply and does not amount to a works contract u/s 2(119) of the GST Act. The solar power plant is not immovable property as the solar modules are not attached to the civil foundation for permanent beneficial enjoyment. The civil foundation is embedded for beneficial enjoyment of the Solar Power Generating Station itself. The HC relied on the SC judgment in Duncans Industries Limited to distinguish immovable property. The transaction does not qualify as a works contract, and the petition was allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The AAR held that the value of silver supplied free of cost by the Naval formations in the form of old batteries is to be included in the taxable value adopted by the applicant on the batteries manufactured and supplied to the Naval formations for the purpose of payment of GST. The provisions of Section 15(1) of the CGST Act, 2017 to adopt the transaction value are not applicable. The supply of old used batteries by the Naval formations attracts GST liability u/s 9(3) of the CGST Act or Section 5(3) of the IGST Act. The circular and advance rulings relied upon by the applicant were distinguished as inapplicable. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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GST Dated:- 13-1-2025 PTI – News – GST officers must explain 'grounds of arrest' to offenders, obtain acknowledgement: CBIC Dated:- 13-1-2025 – New Delhi, Jan 13 (PTI) GST officers will now have to explain to offenders about the “grounds of arrest” and obtain a written acknowledgement from them, the CBIC said on Monday. Modifying the guidelines for arrest and bail in relation to offences punishable under the GST Act, the Central Board of Indirect Taxes and Customs (CBIC) said: “The grounds of arrest must be explained to the arrested person and also furnished to him in writing as an Annexure to the Arrest Memo. Acknowledgement of the same should be taken from the arrested person at the time of service of the Arrest Memo.” As per the earlie

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