Goods and Services Tax

GSTAT Delhi State Bench begins operations, with appeals now to be filed under the prescribed tribunal procedure rules.
Circulars
GST – States
The Goods and Services Tax Appellate Tribunal, Delhi State Bench has commenced operations at its temporary address in New Delhi and will exercise jurisdiction over all districts in the NCT of Delhi as notified. Appeals under the CGST Act, 2017 and the relevant State GST Act arising from that jurisdiction must now be instituted before this Bench and filed in accordance with the GSTAT Procedure Rules, 2025, especially Chapter III governing institution of appeals. The notice also directs stakeholders to the GSTAT portal for e-filing guidance, procedure rules and presidential orders, and provides support channels for filing difficulties.
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Anticipatory bail denied in GST fake invoice fraud, as prima facie evidence showed organised economic offence and central roles.
Case-Laws
GST
Anticipatory bail was refused in a CGST fake-invoice and fraudulent input tax credit investigation, as the HC found prima facie material showing an organised economic offence and the applicants' central role in it. The Court relied on bank records, GST portal material and electronic communications, not merely witness statements, to conclude that one applicant led GST operations and finances while the other facilitated circulation of invoices. Emphasising that economic offences require stricter scrutiny and that non-compoundable GST offences reflect legislative seriousness, the Court held that ongoing investigation and possible custodial interrogation justified denial of pre-arrest protection.
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Statutory refund entitlement with interest cannot be delayed by administrative excuses, the HC held under the JVAT Act.
Case-Laws
GST
The HC held that excess tax had to be refunded under the JVAT Act, 2005, and that a dealer entitled to refund was also entitled to simple interest at 6% per annum after ninety days from the refund application until actual payment. Once the earlier challenge had ended, including dismissal of the Special Leave Petition, the Department was bound to process and release the refund. Administrative excuses such as vacancy or deputation of officers were held legally untenable and could not justify continued delay or defeat the statutory refund entitlement. The Commissioner was directed to ensure release of the refund with interest within the time fixed by the Court.
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Writ jurisdiction may restore a delayed GST appeal where limitation bars condonation and business livelihood is affected.
Case-Laws
GST
Writ jurisdiction can be used to restore a GST appellate remedy where the statutory condonation limit prevents consideration of a delayed appeal, if the delay is shown to arise from circumstances beyond the appellant's control. The Court treated cancellation of GST registration as affecting the ability to carry on business and livelihood, and found that refusal to hear the appeal on merits would cause grave prejudice. It therefore condoned the 720-day delay, set aside the order rejecting the appeal as time-barred, and directed the appellate authority to hear and decide the appeal on merits.
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GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
Case-Laws
GST
An assessment order issued under the GST regime without a Document Identification Number was treated as non-est and unsustainable, following the principle that a DIN is mandatory for validity. The Court also held that a writ petition challenging the original assessment remained maintainable even though the statutory appeal had been dismissed as time-barred, since the challenge was directed to the invalidity of the foundational order. The assessment order was set aside and the matter remanded to the Assessing Officer for fresh consideration in accordance with law, with exclusion of the intervening period for limitation purposes.
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Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
Case-Laws
GST
Parallel GST adjudication is barred where the same transactions are already the subject of earlier CGST proceedings and the overlap is undisputed. The Court held that, in view of Section 6 of the CGST Act, the State authority was required to verify the common GST portal record and consider the taxpayer's objection to overlapping show cause notices. Because the impugned order ignored that objection despite clear overlap, the State adjudication could not be sustained. The order was quashed, the State notice kept in abeyance, and the CGST authority was directed to complete adjudication before any further State action.
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Introduction of IMS Offline Tool
GST
Dated:- 23-4-2026

The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period enabling the taxpayers to take actions on invoices uploaded by their suppliers through GSTR-1, GSTR-1A, or IFF, including accepting, rejecting, or keeping such records pending in the system.

To continuously enhance the taxpayer convenience and facilitate ease of compliance, an IMS Offline Tool has now been introduced in the GST system. The said offline tool is based on MS excel making it easy to use by the taxpayers and it enables them to undertake actions on both individual as well as bulk invoices in an efficient manner.

For detailed advisory on the IMS offline tool:.

Thanks,

Team GSTN

=============
Document 1
«»

GIN GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

Advisory for IMS Offline Tool on GST Portal

The Invoice Management System (IMS) was introduced on the GST portal

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For full text:-Visit the Source

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B Offline Utility ITC01 Offline Tool

ITC03 Offline Tool ITC04 Offline Tool

GST ARA 01 – Application for Advance Ruling GSTR 4 Offline Tool

GSTR 6 Offline Tool With Amendments GSTR 11 Offline Tool

Refunds Offline Tools GSTR7 Offline Utility

GSTR8 Offline Tool SRM-I Offline Tool

SRM-II Offline Tool GSTR10 Offline Tool

GSTR-9 Offline Tool GSTR-9A Offline Tool

GSTR-9C Offline Tool GSTR-4 (Annual) offline tool

GST DRC-22A – Application for Objection to Provisional Attachment Order Reap Returns Offline Tool

TDS & TCS Credit Received Offline Tool IMS Offline Tool

Advisory for IMS Offline Tool on GST Portal

Page 1 of 5

«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

. The tool will be downloaded as a zip file. Extract the zip file, enable the macros through the file properties and open the Excel utility.

Name

ype

IMS_Offline_Utility_V1.0 Properties ×

Today

General

Security

Deta

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Facilities

Dashboard Services – GST Law

Downloads +

Dashboard >

Returns > IMS Dashboard

Invoice Management System (IMS) Dashboard

Inward Supplies

Outward Supplies

ONLINE

OFFLINE

VIEW

Advisory for IMS Offline Tool on GST Portal

Page 2 of 5

«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

Click on Download Json. Save the Json file on your system.

•

Help and Taxpayer Facilities e-Invoice News and Updates

Downloads – Search Taxpayer –

Dashboard Services –

GST Law

Dashboard > Returns >IMS Dashboard > Inward Supplies

Q Englis

Offline download and upload for IMS-Inward Supplies

Download

Upload

Download Data for IMS- Inward Supplies

GENERATE JSON FILE TO DOWNLOAD

BACK

2. Import downloaded Json File and Validate Sheet:

. Click on Open Downloaded IMS Json File in Home sheet.

X V fx v

v :

G5

B

c

0

E

F

G

H

Goods and Services Tax – IMS Offline Tool v

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Plain text (Extract) only
For full text:-Visit the Source

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A

B2B B2BA

. Select the downloaded file from the online portal to auto-populate invoice data.

. Perform the following actions: -Accept/Reject/Pending/No Action -Add remarks (if applicable)

. Click on Validate Sheet button.

Validate Sheet

Go Home

Original Details

Invoice number – Invoice Date . GSTIN of supplier Trade Legal name . Invoice Details Status .

Invoice number + Invoice type Invoice Date + Invoice Value(?)

No Action

Accepted

Rejected Pending

:

B2BA

ECC .. + 4

B2B-DNA B2B-CN B2B-CNA ECO

Home

B2B-DN

B2B

Advisory for IMS Offline Tool on GST Portal

Page 3 of 5

«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

3. Generate and Upload Json on GST Portal:

. Click on Generate Json File to Upload to create the Json.

Goods and Services Tax – IMS Offline Tool v1.0

GSTIN

To generate a ISON [.json] file with action taken in Offline Tool to upload on GST Portal

T

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Plain text (Extract) only
For full text:-Visit the Source

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ick on Upload Json to upload the generated file.

Search Taxpayer –

Help and Taxpayer Facilities

Dashboard

Services – GST Law

Downloads –

e-Invoice

News and Updates

Dashboard > Returns > IMS Dashboard > Inward Supplies

@ English

Offline download and upload for IMS-Inward Supplies

Download

Upload

No upload data available. x

Tor File will be created on the online portal for only those records which fail. Please download the error file and view it in the Offline tool to correct the same

Upload Data of IMS- Inward Supplies

File Upload

Choose File |No file chosen

BACK

Some important points/validations related to using offline tools are:

. The IMS offline tool follows the same validations and business rules as applicable on the IMS dashboard portal, including treatment of accepted, rejected, pending, and no-action records.

. If no changes are made on the records after importing the JSON file into the offline tool, the generated JS

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Plain text (Extract) only
For full text:-Visit the Source

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e-Invoice News and Updates

Dashboard . Returns . IMS Dashboard . Inward Supplies

O English

Offline download and upload for IMS-Inward Supplies

Download Upload

Your JSON file has been uploaded successfully. The validation process may take up to 15 minutes. Please revisit accordingly.

×

se system if found OK.

Upload Data of IMS- Inward Supplies

File Upload

Choose File No file chosen

Upload History

Date Time Reference id Status Error Report

03/04/2026 10:37:47 262ddbf6-d425-4cba-ab2f-8a13a5e21b48 Processed with Error Generate error report

03/04/2020 10:36:13 4d74ebbe-a76b-4c7a-9a3d-2983da903333 Processed NA

03/04/2026 10:14:23 cff150ff-b68e-4b5a-a2c8-543a4b54a881 Processed with Error Download error report

03/04/2026 10:12:57 f1079673-fba5-4548-b15a-313eb71/8300
Processed with Error Download error report

f1079673-fba5-4548-b15a-313eb71/8300

. Upon uploading this JSON file, these records will get incrementally added to the records

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Duplicate tax assessment orders quashed; ex parte assessment remanded for fresh hearing on equitable grounds.
Case-Laws
GST
HC held that two assessment orders could not survive for the same tax period and same discrepancies against the same assessee. One impugned order for 2021-2022 was therefore quashed as duplicative, while the Department was left free to proceed under the other order, which also covered an additional discrepancy. Separately, an ex parte assessment was set aside on equitable grounds because the assessee claimed lack of awareness of the notice after GST registration cancellation, the merits had been explained, and a substantial part of the disputed tax had already been recovered. That matter was remanded for fresh consideration with a direction to file reply and documents, and the bank attachment was lifted.
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Delayed IGST refund attracts statutory interest where refund entitlement has attained finality and payment comes after the prescribed period.
Case-Laws
GST
On a conjoint reading of Sections 54 and 56 of the CGST Act, delayed processing of a refund claim gives rise to statutory interest once the refund is paid beyond the prescribed period. The shipping bill assessment was treated as the refund application, and the petitioner's entitlement had attained finality after appellate orders were upheld and the Department's challenge failed. As the IGST refund was released only during pendency of the petition, Section 56 applied and interest was payable. The HC rejected the Department's plea that administrative delay or bona fide withholding displaced the statutory mandate, and allowed the writ petition with relief for interest on the belated refund.
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Effective service of GST show cause notice is essential; inadequate portal service justified setting aside adjudication and remand.
Case-Laws
GST
Effective service of a show cause notice is required before adverse GST adjudication can stand. The HC held that a notice uploaded only on the GST portal's Additional Notices Tab, before that tab became visibly accessible, did not amount to valid service in this case. As the petitioner was therefore denied a proper opportunity to file a reply and be heard, the adjudication order was set aside. The Court rejected the contention that a later reminder cured the defect, since it was tied to the same inadequately served notice. The matter was remitted for fresh adjudication after permitting a reply and granting personal hearing.
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Natural justice in GST adjudication led to setting aside of attachment, with fresh hearing made conditional on deposit
Case-Laws
GST
Provisional attachment of a bank account under GST was discussed in the context of alleged incorrect reporting of tax liability and excess input tax credit in GSTR-9. The Court noted that the petitioner had neither filed a reply to the show cause notice nor been granted a personal hearing, and treated the right to be heard as part of natural justice. Relief was balanced by requiring deposit of the entire demand before setting aside the adjudication order and allowing fresh reply and hearing. The consequential recovery measures and bank attachment were directed to be lifted, with merits left open for de novo adjudication.
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Natural justice in GST adjudication: denial of unrelied documents and cross-examination led to quashing and remand.
Case-Laws
GST
The HC held that an alternative appellate remedy is not an absolute bar to writ jurisdiction where breach of natural justice is alleged. Refusal to supply unrelied documents and allow cross-examination, despite earlier directions in proceedings under the same show cause notice, vitiated the adjudication against four petitioners; their GST and Compensation Cess demands were quashed and the matters remanded for fresh adjudication with documents, replies, hearing and cross-examination. A fifth petition was dismissed because the petitioner had not appeared before the adjudicating authority or sought those procedural safeguards, though liberty was reserved to pursue the statutory remedy.
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Regular bail in GST fraud allegations granted on prima facie assessment of the applicant's role and accusations.
Case-Laws
GST
Regular bail was granted in a GST fraud prosecution after the HC found, on a prima facie assessment of the FIR allegations and without examining the evidence in detail, that the applicant was a fit case for exercise of bail discretion. The Court accepted the role-based and nature-of-allegation submission and ordered release on bail subject to execution of a bond and surety on terms fixed by the trial court.
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Karnataka: Commercial Taxes Dept busts Rs 410 crore GST fraud network, arrests one
GST
Dated:- 22-4-2026
PTI
Bengaluru, Apr 22 (PTI) The Commercial Taxes Department on Wednesday said it has arrested a man involved in generating and routing fraudulent ITC across multiple states and has unearthed a GST fraud worth Rs 410 crore.

In a statement, the Commercial Taxes Department said its Enforcement Wing (south zone) arrested Mohammed Tauqeer (42) when he attempted to abscond.

“Mohammed Tauqeer has been arrested for his active role in floating bogus firms and facilitating large-scale fake Input Tax Credit transactions. The accused was produced before the Special Court for Economic Offences here, which remanded him to judicial

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scharge tax liabilities through ineligible ITC instead of cash payments, causing a significant loss to the government exchequer.

“The financial magnitude attributable to this network is Rs 410 crore in fraudulent transactions involving wrongful ITC of Rs 102.5 crore,” the department said.

The statement said the modus operandi adopted by the accused reflects a well-structured and evolving pattern, involving frequent creation and cancellation of GST registrations within short durations, continuous changes of mobile numbers and bank accounts, operation through multiple-layered entities, and functioning in isolated silos to evade detection.

The accused are originally from Chittoor in Andhra Pradesh, with Mohammed Tauqeer currently

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Rs 1.3 crore GST ITC fraud busted, 1 held in Lucknow
GST
Dated:- 22-4-2026
PTI
Lucknow, Apr 22 (PTI) Police on Wednesday said they busted a gang that lured people with promises of loans under the Mudra scheme, collected their identity documents, and used them to set up bogus GST firms to carry out input tax credit (ITC) fraud worth about Rs 1.3 crore.

Police arrested Ravindra Giri (35), a native of Lakhimpur Kheri, and recovered three mobile phones from his possession.

Additional Deputy Commissioner of Police (Crime Branch) Kiran Yadav said, “In the Rs 1.3 crore GST ITC fraud case, the accused revealed during questioning that he collected Aadhaar and PAN from people on the pretext of facilitating Mudra loans, procured SI

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Introduction of IMS Offline Tool
GST
Dated:- 22-4-2026

The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period enabling the taxpayers to take actions on invoices uploaded by their suppliers through GSTR-1, GSTR-1A, or IFF, including accepting, rejecting, or keeping such records pending in the system.

To continuously enhance the taxpayer convenience and facilitate ease of compliance, an IMS Offline Tool has now been introduced in the GST system. The said offline tool is based on MS excel making it easy to use by the taxpayers and it enables them to undertake actions on both individual as well as bulk invoices in an efficient manner.

For detailed advisory on the IMS offline tool kindly click on the link.

Thanks,

Team GSTN

=============
Document 1
«»

GIN GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

Advisory for IMS Offline Tool on GST Portal

The Invoice Management System (IMS) was

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tran-2 Offline Tools

GSTR3B Offline Utility ITC01 Offline Tool

ITC03 Offline Tool ITC04 Offline Tool

GST ARA 01 – Application for Advance Ruling GSTR 4 Offline Tool

GSTR 6 Offline Tool With Amendments GSTR 11 Offline Tool

Refunds Offline Tools GSTR7 Offline Utility

GSTR8 Offline Tool SRM-I Offline Tool

SRM-II Offline Tool GSTR10 Offline Tool

GSTR-9 Offline Tool GSTR-9A Offline Tool

GSTR-9C Offline Tool GSTR-4 (Annual) offline tool

GST DRC-22A – Application for Objection to Provisional Attachment Order Reap Returns Offline Tool

TDS & TCS Credit Received Offline Tool IMS Offline Tool

Advisory for IMS Offline Tool on GST Portal

Page 1 of 5

«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

. The tool will be downloaded as a zip file. Extract the zip file, enable the macros through the file properties and open the Excel utility.

Name

ype

IMS_Offline_Utility_V1.0 Properties ×

Today

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

xpayer –

Help and Taxpayer Facilities

Dashboard Services – GST Law

Downloads +

Dashboard >

Returns > IMS Dashboard

Invoice Management System (IMS) Dashboard

Inward Supplies

Outward Supplies

ONLINE

OFFLINE

VIEW

Advisory for IMS Offline Tool on GST Portal

Page 2 of 5

«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

Click on Download Json. Save the Json file on your system.

•

Help and Taxpayer Facilities e-Invoice News and Updates

Downloads – Search Taxpayer –

Dashboard Services –

GST Law

Dashboard > Returns >IMS Dashboard > Inward Supplies

Q Englis

Offline download and upload for IMS-Inward Supplies

Download

Upload

Download Data for IMS- Inward Supplies

GENERATE JSON FILE TO DOWNLOAD

BACK

2. Import downloaded Json File and Validate Sheet:

. Click on Open Downloaded IMS Json File in Home sheet.

X V fx v

v :

G5

B

c

0

E

F

G

H

Goods and Serv

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

B2B-DN B2B-DNA B2B-CN B2B-CNA

B2B B2BA

. Select the downloaded file from the online portal to auto-populate invoice data.

. Perform the following actions: -Accept/Reject/Pending/No Action -Add remarks (if applicable)

. Click on Validate Sheet button.

Validate Sheet

Go Home

Original Details

Invoice number – Invoice Date . GSTIN of supplier Trade Legal name . Invoice Details Status .

Invoice number + Invoice type Invoice Date + Invoice Value(?)

No Action

Accepted

Rejected Pending

:

B2BA

ECC .. + 4

B2B-DNA B2B-CN B2B-CNA ECO

Home

B2B-DN

B2B

Advisory for IMS Offline Tool on GST Portal

Page 3 of 5

«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

3. Generate and Upload Json on GST Portal:

. Click on Generate Json File to Upload to create the Json.

Goods and Services Tax – IMS Offline Tool v1.0

GSTIN

To generate a ISON [.json] file with action taken in Offline Tool

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Dashboard -> Offline.

. Click on Upload Json to upload the generated file.

Search Taxpayer –

Help and Taxpayer Facilities

Dashboard

Services – GST Law

Downloads –

e-Invoice

News and Updates

Dashboard > Returns > IMS Dashboard > Inward Supplies

@ English

Offline download and upload for IMS-Inward Supplies

Download

Upload

No upload data available. x

Tor File will be created on the online portal for only those records which fail. Please download the error file and view it in the Offline tool to correct the same

Upload Data of IMS- Inward Supplies

File Upload

Choose File |No file chosen

BACK

Some important points/validations related to using offline tools are:

. The IMS offline tool follows the same validations and business rules as applicable on the IMS dashboard portal, including treatment of accepted, rejected, pending, and no-action records.

. If no changes are made on the records after importing the JSON file into the o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nloads – Search Taxpayer –

e-Invoice News and Updates

Dashboard . Returns . IMS Dashboard . Inward Supplies

O English

Offline download and upload for IMS-Inward Supplies

Download Upload

Your JSON file has been uploaded successfully. The validation process may take up to 15 minutes. Please revisit accordingly.

×

se system if found OK.

Upload Data of IMS- Inward Supplies

File Upload

Choose File No file chosen

Upload History

Date Time Reference id Status Error Report

03/04/2026 10:37:47 262ddbf6-d425-4cba-ab2f-8a13a5e21b48 Processed with Error Generate error report

03/04/2020 10:36:13 4d74ebbe-a76b-4c7a-9a3d-2983da903333 Processed NA

03/04/2026 10:14:23 cff150ff-b68e-4b5a-a2c8-543a4b54a881 Processed with Error Download error report

03/04/2026 10:12:57 f1079673-fba5-4548-b15a-313eb71/8300
Processed with Error Download error report

f1079673-fba5-4548-b15a-313eb71/8300

. Upon uploading this JSON file, these records will get incre

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Economic offences and bail discretion: Section 480(6) BNSS does not create an automatic right to bail.
Case-Laws
GST
Bail in a CGST prosecution alleging fake invoicing, fraudulent e-way bills and large-scale tax evasion was refused because the investigation material, including documents and Section 70 statements, prima facie showed active participation in a structured economic offence. Applying the stricter bail approach for economic offences, the HC held that the applicant's role was comparable to that of co-accused whose bail had already been declined, and that custody period alone was not decisive. The Court also held that Section 480(6) BNSS does not create an automatic or indefeasible right to bail merely because trial is incomplete within the stated period; bail in such cases remains a matter of judicial discretion.
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Limitation for GST refund claims follows the law in force on the transaction date; unutilised ITC refunds use Explanation 2(e).
Case-Laws
GST
The High Court held that the limitation provision applicable to refund claims is the one in force on the date of the underlying transaction, so the amended Explanation 2(e) to Section 54 of the CGST Act could not retrospectively curtail refund rights for periods before 1 February 2019. It further held that refund of unutilised input tax credit on zero-rated supplies is governed by Explanation 2(e), not Explanation 2(a), because such claims depend on credit accrual, ledger reflection, return filing and remaining unutilised. The orders rejecting the claims as time-barred were set aside and the refund applications were directed to be processed on merits.
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GST advance rulings remain subject to limited writ review, and unequal tax treatment for cut tobacco could not stand.
Case-Laws
GST
An advance ruling under the GST law is binding on the applicant, but that binding effect does not bar High Court review under Article 226 on limited grounds such as jurisdictional error, error of law, breach of natural justice or perversity; such challenges to advance rulings should be listed before the Division Bench, not a Single Judge. On classification, the Court held that retaining the impugned view on cut tobacco would create unequal tax treatment for similarly placed manufacturers producing the same product, contrary to the equality principle. The advance rulings and the challenged order were set aside, and the writ appeal was allowed.
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Annual return compliance: delayed Form GSTR-9C can attract late fee where the reconciliation statement is mandatory.
Case-Laws
GST
Where Rule 80(3) applies, Form GSTR-9C forms part of the annual return required under Section 44, so filing Form GSTR-9 without the reconciliation statement amounts to failure to furnish the return by the due date. On that basis, late fee under Section 47(2) is attracted for delayed filing of Form GSTR-9C, and the challenge to the levy failed. The HC did not follow Anishia Chandrakanth and upheld the assessment, while leaving the petitioner liberty to pursue an appeal on factual aspects.
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Input tax credit re-credit cannot be blocked by portal limitations; undisputed entitlement must be restored manually.
Case-Laws
GST
Substantive entitlement to re-credit of input tax credit cannot be denied merely because the common portal lacks a corresponding functionality. The High Court noted that the department itself accepted that the taxpayer had sought re-credit after rejection of refund claims and had not pursued any further appeal; the only obstacle was the absence of an option to issue PMT-03 or restore the amount to the electronic credit ledger. Once entitlement to re-credit was undisputed, any procedural lapse was immaterial, and the Court directed restoration of the amount through manual intervention. The writ petition was allowed.
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Natural justice breach in tax adjudication: improper service of notice and denial of hearing led to quashing of recovery action.
Case-Laws
GST
Improper service of a show cause notice and denial of personal hearing vitiated the adjudication and consequential recovery notice. The High Court found that the notice was not served at the registered address or registered e-mail ID reflected in the GST records, and the respondents could not show where it had been sent. Because an adverse order was passed without giving the petitioner an opportunity to be heard, the proceedings breached natural justice. The impugned adjudication order and recovery notice were quashed, and the matter was remitted for fresh notice, hearing, and a speaking order in accordance with law.
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Refund of input tax credit under inverted duty structure to be reconsidered under settled Supreme Court law, with reasons required.
Case-Laws
GST
Refund of unutilized input tax credit under an inverted duty structure had to be reconsidered by the competent authority in light of the Supreme Court's ruling in Union of India v. VKC Footsteps India Pvt. Ltd., which upheld the restriction of refund under Rule 89(5) to input goods and excluded input services from Net ITC. The High Court did not examine the petitioner's computation on merits, as the refund issue was to be freshly decided under the settled legal position. If the authority disagreed with the petitioner's computation, it was directed to pass a speaking order giving specific reasons expeditiously.
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Electronic GST communication need not separately quote DIN when a verifiable RFN and statutory service modes establish traceability.
Case-Laws
GST
An electronic GST penalty order was upheld despite not separately displaying a DIN because it carried a portal-verifiable RFN and had been served through statutory modes recognised under section 169, including the common portal, registered post and e-mail. The Court held that a challenge based only on the absence of the DIN label could not succeed where the communication was traceable and authentic, and relied on the CBIC circular dated 09.06.2025 clarifying that portal-generated communications with a verifiable RFN do not require a separate DIN. The writ petition was dismissed, with liberty to pursue the statutory appeal and exclusion of writ time for limitation purposes.
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Overlapping GST adjudication barred where the same suppliers and ITC dispute had already been decided by State authorities.
Case-Laws
GST
Parallel Central GST adjudication could not be sustained where the same suppliers, the same alleged fake or non-existent status, and the same ITC disallowance for the same periods had already been adjudicated by the State GST Authority. Applying the principle against overlapping jurisdiction and duplicate proceedings on the same subject matter, the Court held that the later Central adjudication was unsustainable and set it aside. The Court declined to examine other issues and disposed of the connected applications accordingly.
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