Goods and Services Tax

Andhra CM welcomes Centre's excise duty cut on fuel, lauds PM Modi
GST
Dated:- 27-3-2026
PTI
Amaravati, Mar 27 (PTI) Andhra Pradesh Chief Minister N Chandrababu Naidu on Friday welcomed the union government's decision to cut excise duty on petrol and diesel, calling it a strong people-centric move.

The government slashed excise duty on petrol and diesel by Rs 10 per litre, averting retail price hike that had become necessary because of soaring global oil prices.

The chief minister said the decision would help shield the common man from global price volatility, noting that India is fortunate to have Prime Minister Narendra Modi providing stability amid challenging global conditions.

“The Union Government's decision today

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Excise duty cut on petrol, diesel; hike in export duties to cost exchequer Rs 5,500 cr in fortnight
GST
Dated:- 27-3-2026
PTI
New Delhi, Mar 27 (PTI) The excise duty cut on petrol and diesel by Rs 10/litre, and a hike in export duty on ATF and diesel will result in a net revenue loss of Rs 5,500 crore in a fortnight, a top official said on Friday said.

Central Board of Indirect Taxes and Customs (CBIC) Chairman Vivek Chaturvedi said the excise duty cut will result in a revenue loss of around Rs 7,000 crore, while the hike in special additional excise duty on export of diesel and ATF will fetch Rs 1,500 crore more in a fortnight.

After reduction in excise duty, the incidence of excise on petrol will be Rs 11.9 per litre (

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and ensuring prices do not rise for consumers on account of the ongoing crisis, he said.

“The situation is dynamic, it is not business as usual where you would have a predictability that certain metric tonne of goods will come. We are living in difficult times. Any (revenue) implication will have to factor in actual supply of goods coming into the country,” Chaturvedi said.

The excise duty cuts follow record losses that oil companies suffered from the surge in international oil prices. Prices of crude oil, the raw material for making petrol and diesel, have surged almost 50 per cent this month as the US and Israel attack on Iran and Tehran's sweeping retaliation disrupts global supply.

Despite oil prices rising above USD 100 per

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HIGHLIGHTS
GST
Dated:- 27-3-2026
PTI
New Delhi, Mar 27 (PTI) Following are the top stories at 5.10 pm: TOP STORIES DEL34 BIZ-3RDLD PETROL-EXCISE CUT (3.38 PM) Govt cuts excise duty on petrol, diesel; slaps windfall tax on fuel exports New Delhi: The government has slashed excise duty on petrol and diesel by Rs 10 per litre, averting a pump price hike that had become necessary because of soaring global oil prices.

FGN34 NEPAL-BALEN-2NDLD OATH (4.56 PM) Rapper-turned-politician 'Balen' sworn in as Nepal's 47th PM Kathmandu: Rapper-turned-politician Balendra Shah 'Balen,' took oath as Nepal's democratically elected prime minister on Friday, around six months after the K P Sharma Oli-led government was ousted in a Gen-Z protest that shook the nation. By Shirish B Pradhan LGD8 UP-HC-LIVE IN RELATIONSHIP (4.45 PM) Live-in relationship between married man, consenting adult woman not a crime: Allahabad HC Prayagraj: The Allahabad High Court has said that a mar

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ms govt New Delhi: The Congress on Friday alleged that the government's excise cuts on petrol and diesel were because of assembly elections and pointed out that consumer prices in India were not reduced even when global crude oil prices fell on seven different occasions in the past 12 years.

PAR15 LS-SULE-CRASH (4.08 PM) Supriya Sule raises Ajit Pawar plane crash in LS, seeks time-bound probe New Delhi: NCP-SP leader Supriya Sule on Friday demanded a time-bound probe into the plane crash that killed former Maharashtra Deputy Chief Minister Ajit Pawar and criticised the state government for not filing an FIR in the matter.

DEL45 DEF-CONTRACTS (4.20 PM) Govt inks twin defence deals worth Rs 858 crore New Delhi: The defence ministry on Friday signed a Rs 445 crore contract with Russia's Rosoboronexport for procurement of an air defence missile system for the Indian Army.

DEL27 DL-SONIA GANDHI-HOSPITAL (1.23 PM) Sonia Gandhi's health shows improvement, will be discharg

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es second list of party candidates for Apr 23 TN Assembly polls Chennai: The Opposition AIADMK in Tamil Nadu on Friday announced the second list of its party candidates for the April 23 Assembly election, retaining some of its MLAs.

DEL30 PREZ-ECONOMIC-POLICY (3.21 PM) 'Behind every statistic lies human story', economic policy should improve people's lives: Murmu New Delhi: Asserting that behind every statistic lies a human story, President Droupadi Murmu on Friday said that the true measure of economic policy is not merely in numbers, but in its outcome.

BOM9 MH-ZIRWAL-FADNAVIS (2.44 PM) Will take appropriate decision on Zirwal issue after verifying facts: Fadnavis (2.44 PM) Mumbai: Maharashtra Chief Minister Devendra Fadnavis on Friday said an “appropriate decision” on minister Narhari Zirwal will be taken after verification of facts in connection with a viral video showing the NCP leader with a trans-person in a bedroom.

LEGAL BOM6 MH-HC-AMBANI-PIL (1.23 P

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Fadnavis praises PM for excise cut; warns against hoarding, rumour-mongering
GST
Dated:- 27-3-2026
PTI
Mumbai, Mar 27 (PTI) Maharashtra Chief Minister Devendra Fadnavis on Friday said the petrol excise duty cut will shield consumers from the impact of rising crude prices amid the West Asia war, and urged people to avoid panic buying of fuels as it can create an artificial shortage.

“The Middle East conflict led to a rise in oil prices, and there were fears that petrol and diesel prices would also go up in the country. However, those prices did not increase because the government reduced the excise duty by Rs 10 per litre. This enabled our oil companies to absorb the burden without passing it on to customers,” Fadnavis told

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n.

Under PM Modi's leadership, India has managed the crisis effectively, ensuring there is no shortage of petrol or diesel, the chief minister added.

“I think the kind of diplomacy our Prime Minister has practiced is commendable. I would like to urge the citizens not to unnecessarily queue outside the petrol pumps because we have petrol and diesel stock for the next one month. If people resort to panic buying petrol and diesel, then there will be stress on the supply and demand cycle leading to an artificial shortage,” the chief minister added.

The government is taking all necessary steps to ensure timely supply of LPG to households, he said.

“There is no need for hoarding and no one should do that. And if the gas ag

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Excise duty cut on petrol, diesel with eye on elections in four states: TMC member Saket Gokhale
GST
Dated:- 27-3-2026
PTI
New Delhi, Mar 27 (PTI) The excise duty cut on petrol and diesel has been done with an eye on the upcoming assembly elections in four states and not because the government cared for consumers, TMC Rajya Sabha member Saket Gokhale.

Participating in a discussion on the Finance Bill 2026 in the Upper House, Gokhale demanded an assurance from Finance Minister Nirmala Sitharaman that fuel prices will not be increased after April 29, when voting is completed in four states Assam, West Bengal, Tamil Nadu, and Kerala.

After the excise cut was announced, he said ministers of the government have been saying “since morning how the Modi government is taking a hit at its own resources, to its own revenues, instead of increasing petrol and diesel prices”.

“This is happening because four major states are going to elections. The only reason that this excis

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e rupee?” He further said, “That is the commitment that the finance minister should give today, that this excise duty is permanent. We are not going to raise prices after April 29.” Gokhale alleged that “the government does not think about people, they only think about elections.” Sanjay Seth of BJP, however, said the war in West Asia has spiked crude oil price and most countries in the world have hiked their domestic oil prices.

“But the government cut excise duty instead of passing the burden on common people… this shows how Prime Minister Narendra Modi is concerned about the common people,” he asserted.

Taking part in the discussion, Shaktisinh Gohil of Congress said the Budget did not have anything for the poor and the middle class, while the benefits have only been provided to the rich and big corporate houses.

While flagging lack of steps to tackle high unemployment among the youth, he also lashed out at the government for removing import duty on items like so

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ng business has improved, the ground reality is different. It has become “ease of doing harassment and a mode of tax terrorism”, he alleged.

“In 2024, 40,000 MSMEs and 10,000 startups were forced to shut,” Mittal said, observing that first, the tax liability of a business is calculated, followed by raid on a shopkeeper and officials have the power of immediate arrest.

He also called for effective utilisation of public money, saying Rs 48,000 crore was allocated for Smart City Yojana but “we don't know of a single smart city”.

He also alleged cost overruns and missed deadliness on the Ahmedabad-Mumbai bullet train project.

S Niranjan Reddy of YSRCP urged the government to “please do something out of the box for ensuring that the defence Budget and the defence allocation goes up”.

He called for improvement in judicial infrastructure and justice delivery mechanism.

Pointing at several capacity constraints, Reddy highlighted the huge pendency of cases in various cou

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Govt to review windfall tax imposed on export of diesel and ATF on fortnightly basis: CBIC chief
GST
Dated:- 27-3-2026
PTI
New Delhi, Mar 27 (PTI) CBIC Chairman Vivek Chaturvedi on Friday said the government will review the special additional excise duty or windfall tax on diesel and ATF every fortnight.

The move to levy special additional excise duty (SAED) is to ensure domestic availability of diesel and ATF, Chaturvedi said, while briefing the media.

The revenue gain from SAED is estimated at Rs 1,500 crore in the first fortnight, he added.

The government on Thursday imposed an export duty of Rs 21.5 per litre on diesel and Rs 29.5 per litre on aviation turbine fuel (ATF) to discourage exports and improve domestic

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uty on petrol and diesel for domestic consumption has been reduced by ?10 per litre each. This will provide protection to consumers from rise in prices. Hon. PM @narendramodi has always ensured that citizens are protected from vagaries of supply and costs of essential goods,” Finance Minister said in a post on X.

Further, she said, duties have been imposed on exports of Diesel at Rs 21.5 per litre and on ATF at Rs 29.5 per litre.

“This will ensure adequate availability of these products for domestic consumption. The Parliament has been notified about the same,” she said.

Asked about revenue impact of cut in excise duty on petrol and diesel, Chaturvedi said the revenue department is looking at the trend of supplies.

“The situ

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e hike in diesel rates warranted due to the rise in international oil prices.

International oil prices touched USD 119 per barrel earlier this month on the intensifying Iran war, before pulling back to around USD 100 a barrel.

The first signs of stress came when Nayara Energy, the country's largest private fuel retailer, raised petrol price by Rs 5 per litre and diesel by Rs 3 a litre on Thursday. Petrol at Nayara pumps now costs Rs 100.71 a litre and diesel costs Rs 91.31 per litre.

State-owned fuel retailers, who control about 90 per cent of the market, continue to keep rates frozen. A litre of normal petrol in Delhi continues to cost Rs 94.77 at their outlets, while the same grade diesel comes for Rs 87.67 a litre. PTI JD DP

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Excise duty cut on petrol-diesel due to assembly polls: Congress slams govt
GST
Dated:- 27-3-2026
PTI
New Delhi, Mar 27 (PTI) The Congress on Friday alleged that the government's excise cuts on petrol and diesel were because of assembly elections and pointed out that consumer prices in India were not reduced even when global crude oil prices fell on seven different occasions in the past 12 years.

The opposition party's attack came after the government slashed excise duty on petrol to Rs 3 per litre and exempted diesel fully from the duty.

Congress general secretary in-charge communications Jairam Ramesh said, “When global crude oil prices fell as they did on seven different occasions in the past 12 years consumer prices in India were not reduced.” “Today's announcement was because of assembly elections. Wait till April 30th,” he said.

Assembly elections in Assam, Kerala and Puducherry will be held on a single day on April 9, in Tamil Nadu on April 23, and in t

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manufacturing headlines and fooling people, the government should focus on delivering actual relief to consumers,” he said.

In another post, Khera pointed out the rise in fuel prices, irrespective of crude prices over the years.

“Modi's Masterstroke: Cheaper crude. Costlier fuel. In May 2014, crude oil was at $106.94 per barrel. Petrol cost Rs 71.71 per litre, and diesel Rs 56.71. Fast forward to just before the West Asia conflict — crude oil had fallen to around USD 70 per barrel. But petrol was selling at Rs 94.72 per litre, and diesel at Rs 87.62 in Delhi,” he said.

India also bought crude oil from Russia at a discounted rate, but the benefit did not translate into relief for consumers, he said.

“It only made the Ambanis richer,” Khera said.

He added, “Because between 2014 and 2026, the government revised the excise duty a total of 21 times, increasing it 12 times. So much for Achche Din!” The Congress leader also lashed out at Petroleum Minister Hardeep Sing

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0 per cent since the United States and Israel launched military strikes against Iran on February 28, triggering sweeping retaliation from Tehran.

In a notification issued on March 26, the Finance ministry cut excise duty to Rs 3 a litre, from Rs 13 a litre earlier, while the levy on diesel was slashed to nil from Rs 10 earlier.

The duty cuts are effective immediately, the ministry said.

Despite the spike in international prices, retail pump rates have not been changed, putting a strain on the finances of oil companies.

The government cuts stand to give some relief to oil companies.

Tracking the excise duty cut notification, shares of fuel retailers IOC, BPCL, and HPCL opened higher on BSE.

International oil prices touched USD 119 per barrel earlier this month, before pulling back to around USD 100 per barrel.

India imports 88 per cent of its crude oil and roughly half of its natural gas. These mostly come via the Strait of Hormuz. PTI ASK VN VN

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Excise duty cuts on petrol, diesel will ensure stability, ease burden on citizens: Goa CM
GST
Dated:- 27-3-2026
PTI
Panaji, Mar 27 (PTI) Goa Chief Minister Pramod Sawant on Friday welcomed the Central government's decision to slash excise duty on petrol and diesel by Rs 10 per litre each, stating that the timely intervention will ensure fuel stability and provide relief to citizens.

The government, in a notification on Thursday, stated that the special additional excise duty on pe

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Govt cuts excise duty on petrol, diesel; slaps windfall tax on fuel exports
GST
Dated:- 27-3-2026
PTI
New Delhi, Mar 27 (PTI) The government has slashed excise duty on petrol and diesel by Rs 10 per litre, averting a pump price hike that had become necessary because of soaring global oil prices.

The cut in special additional excise duty on petrol from Rs 13 a litre to Rs 3 and the same on diesel from Rs 10 per litre to nil, will lead to an estimated revenue loss of Rs 1.75 lakh crore.

Alongside, the government brought back duties on export of diesel and aviation turbine fuel (ATF), according to a notification issued late on Thursday.

The government also imposed an export duty of Rs 21.5 per litre on diesel and Rs 29.5 per litre on aviation turbine fuel (ATF), reinstating a levy first introduced in July 2022 to curb windfall gains by refiners following Russia's invasion of Ukraine and later withdrawn in December 2024.

However, unlike last time, there is no wi

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xcise duty, Rs 4 agriculture infrastructure and development cess, and Rs 2 road and infrastructure cess).

Considering 175 billion litres of auto fuel sales annually (115 billion litres of diesel and 60 billion litres of petrol), the impact of the duty cut will be Rs 1.75 lakh crore annually.

The excise duty cut follows record losses that oil companies suffered from the surge in international oil prices. Prices of crude oil, the raw material for making petrol and diesel, have surged almost 50 per cent this month as the US and Israel attack on Iran and Tehran's sweeping retaliation disrupts global supply.

Despite oil prices rising above USD 100 per barrel, retail pump rates had remained on freeze. This had led to oil companies incurring record losses which had even started impacting their working capital.

To ease the pain, the government cut excise duty. The reduction will be adjusted against the Rs 24 a litre required increase in petrol and Rs 30 per litre hike in diesel

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recoveries stand at approximately Rs 26 per litre on petrol and Rs 81.90 per litre on diesel. The combined daily under-recovery being absorbed by OMCs is approximately Rs 2,400 crore,” an oil ministry statement said. Finance Minister Nirmala Sitharaman in a post on X said the reduction in excise duty “will provide protection to consumers from rise in prices”.

The government, she said, has always ensured that citizens are protected from vagaries of supply and costs of essential goods.

“Further, duties have been imposed on exports of diesel at Rs 21.5 per litre and on ATF at Rs 29.5 per litre. This will ensure adequate availability of these products for domestic consumption,” she added.

Oil Minister Hardeep Singh Puri said international crude prices have gone through the roof in the last one month from around USD 70 dollars per barrel to around USD 122.

“Consequently, petrol and diesel prices for consumers have gone up all over the world. Prices have increased by arou

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Govt cuts excise duty on petrol, diesel; windfall tax on fuel export back
GST
Dated:- 27-3-2026
PTI
New Delhi, Mar 27 (PTI) The government has slashed excise duty on petrol and diesel by Rs 10 per litre each, a move aimed at shielding domestic consumers from a surge in global oil prices triggered by the Middle East conflict, at an estimated revenue cost of Rs 1.75 lakh crore.

Alongside, the government brought back duties on export of diesel and aviation turbine fuel (ATF).

Special additional excise duty on petrol has been cut from Rs 13 a litre to Rs 3 and the same on diesel from Rs 10 per litre to nil, according to a notification issued late on Thursday.

Alongside, the government imposed an export duty of Rs 21.5 per litre on diesel and Rs 29.5 per litre on aviation turbine fuel (ATF), reinstating a levy first introduced in July 2022 to curb windfall gains by refiners following Russia's invasion of Ukraine and later withdrawn in December 2024.

However, unli

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nd Tehran's sweeping retaliation disrupts global supply.

Despite oil prices rising above USD 100 per barrel, retail pump rates had remained on freeze. This had led to oil companies incurring record losses which had even started impacting their working capital.

To ease the pain, the government cut excise duty. The reduction will be adjusted against the Rs 24 a litre required increase in petrol and Rs 30 per litre hike in diesel rates warranted due to the rise in international oil prices.

Rating agency ICRA, in a note on Thursday, had said if the average crude oil price goes up to USD 100-105 per barrel, fuel retailers would incur a loss of Rs 11 per litre on petrol and Rs 14 per litre on diesel, respectively.

International oil prices touched USD 119 per barrel earlier this month on the intensifying Iran war, before pulling back to around USD 100 a barrel.

The first signs of stress came when Nayara Energy, the country's largest private fuel retailer, raised petrol pri

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om around USD 70 dollars per barrel to around USD 122.

“Consequently, petrol and diesel prices for consumers have gone up all over the world. Prices have increased by around 30-50 per cent in Southeast Asian countries, 30 per cent in North American countries, 20 per cent in Europe and 50 per cent in African countries,” he said, adding that the government had two choices either increase prices drastically or bear the brunt on its finances.

In keeping with the commitment of the last four years since the conflict in Russia-Ukraine started, the government decided to take a hit on its own finances again to safeguard the Indian citizens.

“The government has taken a huge hit on its taxation revenues to ensure very high losses of oil companies (approximately Rs 24 per litre for petrol and Rs 30 a litre for diesel) at this time of sky high international prices are reduced,” he said.

“At the same time, export tax has been levied as international prices of petrol and diesel have

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Govt slashes excise duty on petrol to Rs 3/litre, exempts diesel to shield consumers from global crude price rise
GST
Dated:- 27-3-2026
PTI
New Delhi, Mar 27 (PTI) The government has slashed excise duty on petrol to Rs 3 a litre and exempted diesel from the duty as it seeks to shield consumers from the impact of rising global crude prices amid the ongoing war in the Middle East.

Global crude prices have risen by almost 50 per cent since the United States and Israel launched military strikes against Iran on February 28, triggering sweeping retaliation from Tehran.

In a notification issued late on March 26, the Finance Ministry cut excise duty to Rs 3 a litre, from Rs 13 a litre earlier, while the levy on diesel has been sla

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ep retail sale prices stable at existing levels, giving oil companies more headroom to collect additional revenue to compensate for refining losses.

International oil prices touched USD 119 per barrel earlier this month on the intensifying Iran war, before pulling back to around USD 100 a barrel.

India imports 88 per cent of its crude oil needs and roughly half of its natural gas requirement. These mostly come via the Strait of Hormuz.

Following the US and Israeli attacks on Iranian government, military and nuclear facilities, Iran warned shipping away from the strait, and insurers withdrew coverage, effectively halting tanker movements.

Nayara Energy, which operates 6,967 of India's 102,075 petrol pumps, has decided to pass on

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Govt slashes excise duty on petrol to Rs 3/litre, exempts diesel
GST
Dated:- 27-3-2026
PTI
New Delhi, Mar 27 (PTI) The government has slashed excise duty on petrol to Rs 3 a litre and exempted diesel fully from it to help oil marketing companies like HPCL, BPCL and IOC deal with the rising global crude prices amid the war in the Middle East.

The Finance ministry, in a notification dated March 26, cut excise duty on petrol to Rs 3 a litre, from Rs 13 a litre earlier, while the levy on diesel has been slashed to nil from Rs 10 earlier.

The duty cuts are effective immediately, the ministry said.

Fuel marketing companies in India have been under strain as retail petrol and diesel prices remained frozen despite a nearly 5

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se mostly come via the Strait of Hormuz.

As conflict intensified, Iran blocked the strait, and insurers withdrew coverage, effectively halting tanker movements.

Nayara Energy, which operates 6,967 of India's 102,075 petrol pumps, has decided to pass on part of the increase in input costs to consumers. Petrol at Nayara pumps now costs Rs 100.71 a litre and diesel costs Rs 91.31 per litre.

Jio-bp, the fuel retailing joint venture of Reliance Industries and BP Plc that owns 2,185 outlets, has, however, so far not raised prices despite incurring heavy losses on the sale of petrol and diesel.

State-owned fuel retailers, who control about 90 per cent of the market, continue to keep rates frozen. PTI JD ANZ VN VN

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Completed auction sale fixes pre-GST tax liability; later GST cannot replace contractual tax terms for timber purchase.
Case-Laws
GST
Completed auction sales of timber before 1 July 2017 remained governed by the contractual terms and the pre-GST tax regime. The High Court held that the sale was completed on the auction dates, so the purchaser's tax liability became fixed then under the accepted contract terms requiring payment of the sale price along with Forest Development Tax and Sales Tax in force at that time. The later GST regime did not substitute that liability, because the extended payment period did not postpone completion of sale and Section 64-A of the Sale of Goods Act was excluded by the contract's contrary intention. The purchaser was therefore bound to pay the balance amount, pre-GST taxes, and contractual interest; the petition was dismissed.
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Section 74 notices need disclosed fraud grounds; absence of hearing and reasons also vitiated GST adjudication.
Case-Laws
GST
HC held that show cause notices issued under Section 74 were invalid because they did not disclose the jurisdictional facts required to invoke fraud, wilful misstatement, suppression of facts, or the basis for alleging tax evasion. The notices were therefore quashed, with liberty to issue fresh proceedings if legally permissible. The Court also found that the adjudication orders were passed without granting a hearing and without recording the relevant facts or reasons, contrary to Section 75. Those orders and the consequential DRC-07 summaries were set aside, and the writ petitions were allowed.
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GST appeal pre-deposit adjustment must be examined under the portal manual and the VVF (India) principle
Case-Laws
GST
Portal-based GST appeal compliance required the appellate authority to examine whether an earlier deposit could be adjusted as the pre-deposit for appeals against de novo assessment orders. The High Court directed consideration of the taxpayer's representation in light of the GST portal appeal manual, including the need for approval from the competent authority, and with reference to the Supreme Court ruling in VVF (India) Limited. The writ petitions were disposed of with a direction to decide the request for recognition of the amount already deposited for appeal purposes.
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Section 74 demands express allegations of fraud or suppression; vague notices cannot sustain proceedings and orders were set aside.
Case-Laws
GST
Section 74 proceedings require a clear and express allegation of fraud, wilful misstatement, suppression of facts or intention to evade tax in the show cause notice or order. Mere disclosure of unreported transactions during inspection is insufficient, and the assessee must be specifically put on notice of the offending conduct. Where tax had already been paid before notice and the notice and impugned order contained no such allegation, the proceedings under Section 74 were unsustainable. The impugned orders were set aside and the matter remanded, with liberty to proceed afresh under Section 73 or issue a fresh notice under Section 74 if warranted.
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Bona fide GST return corrections cannot be rejected merely because earlier disclosures are being amended; notice quashed.
Case-Laws
GST
Bona fide correction of GST return particulars and invoice classification errors cannot be denied merely because the taxpayer seeks to amend an earlier disclosure. The High Court treated the issue as covered by prior decisions and held that the sole basis of the show-cause notice, namely refusal to accept the corrected returns, was unsustainable. As that foundation failed, the notice and all consequential proceedings could not survive. The Court quashed the notice and directed acceptance of the corrected returns, with further action to proceed in accordance with law.
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GST benefit pass-through and ticket pricing: tribunal upheld profiteering, included maintenance charge, but refused penalty prospectively.
Case-Laws
GST
Section 171 was applied to hold that any GST rate reduction must be passed on through a commensurate reduction in the consumer price, and the Tribunal found that cinema ticket prices were not reduced after the tax cut while the base price was increased. The State regulatory ceiling was treated as only a maximum price cap, not a bar on lowering prices, and the claim of cost escalation failed for want of proof. The maintenance charge collected with the ticket was held to form part of the ticket value for GST and anti-profiteering computation. The profiteered amount was directed to be deposited in the Consumer Welfare Funds with interest, but penalty was declined because the penal provision had not yet come into force.
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Natural justice requires personal hearing before ex parte GST assessment based on portal service can be sustained.
Case-Laws
GST
Service of GST notices through the common portal after cancellation of registration was treated as effective for the proceedings discussed, but the Court found that an ex parte assessment made without giving the taxpayer the hearing required under Section 75(4) and the principles of natural justice could not stand. The assessment order and consequential recovery proceedings were quashed. The department was left free to recommence the matter in accordance with law after obtaining the taxpayer's reply to the show-cause notice and granting a personal hearing.
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Bona fide GSTR-1 errors and input tax credit relief under section 16(5) cannot be denied without hearing the taxpayer.
Case-Laws
GST
The HC held that bona fide errors in GSTR-1, including a wrong tax-rate entry and incorrect mention of a credit note, can be corrected, and the taxpayer must be given an opportunity under Rule 88C to explain the mismatch before liability is fastened. The impugned order was set aside because the authority acted without calling for an explanation on the GSTR-1 and GSTR-3B discrepancy. The Court further held that denial of input tax credit for FY 2018-19 was unsustainable after insertion of section 16(5), which overrides section 16(4) for the relevant periods; the taxpayer was therefore entitled to claim the credit within the extended statutory window.
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Premature writ petition under GST pre-deposit notice disposed with directions on tribunal stay application and recovery notice
Case-Laws
GST
A High Court disposed of the writ petition as premature and directed the Deputy Commissioner of State Tax to pass an order on the impugned notice within one week, since a hearing on the notice had already been concluded. The Court noted that the petitioner could move an interim stay application before the GST Tribunal after the portal became available for such filings. It further directed that any contemplated recovery must be preceded by 10 days' prior notice, and kept all contentions open.
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Provisional release of goods and conveyance allowed during revision, subject to indemnity bond and undertaking for revenue protection.
Case-Laws
GST
The HC directed provisional release of goods and conveyance during pending revisional proceedings after noting that the first appellate authority had already modified the confiscation order and imposed liability under Section 129(1)(a), which the petitioner had satisfied. Because the revision had not yet resulted in a final order reviving action under Section 130, release was allowed but subject to revenue protection. The petitioner was required to furnish an indemnity bond and remain bound by the undertaking already filed, while the revenue retained liberty to enforce the revisional outcome. The merits of the revision were left open for the revisional authority.
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GST appeal limitation cannot be bypassed through writ jurisdiction; conditional liberty granted to file appeal on deposit.
Case-Laws
GST
The High Court declined to interfere in writ jurisdiction because the petitioner had an alternative statutory appeal under Section 107 and had filed the writ long after the appeal limitation expired. Relying on the principle that the statutory limitation for appeal under the GST Act cannot be extended, the Court held that the time bar could not be bypassed through writ proceedings. However, considering that the petitioner might have a case on merits, it granted conditional liberty to file an appeal before the appellate authority within the time fixed, subject to deposit of 25% of the disputed tax with credit for any amount already recovered, and directed that such appeal be decided on merits without reference to limitation.
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Wrong statutory basis for waiver rejection led to quashing and remand for fresh consideration after hearing the taxpayer.
Case-Laws
GST
Rejection of the waiver application under Section 128A(1) could not stand because it was based on an incorrect statutory premise: the authority treated the underlying assessment as one under Section 74, whereas the record showed it had been passed under Section 73 and this was confirmed by the respondent. The Court therefore quashed the impugned order and remitted the matter for fresh consideration after hearing the petitioner. Any dispute about whether the petitioner had made sufficient payment was left open for reconsideration on remand, and the authority was left free to proceed in accordance with law if full payment had not in fact been made.
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Anti-profiteering in real estate: project-wise ITC benefit had to be passed on to homebuyers, with GST and interest added.
Case-Laws
GST
In a real estate anti-profiteering matter, the Tribunal applied a project-wise, area-based method to quantify the benefit of GST input tax credit and upheld the DGAP's computation on the basis that post-GST credit savings had to be passed on to homebuyers. It rejected attempts to restrict the benefit to goods-related credit or to notionally adjust unavailed pre-GST service credit, and treated the respondent's verified statements as admissions that profiteering had occurred. The amount of profiteering was upheld with GST on the excess realisation, and interest was also directed from the date of payment of the last instalment by each buyer.
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