Goods and Services Tax

Faceless GST system needed; Rs 80,000 cr GST dues must be resolved: Delhi CM Rekha Gupta
GST
Dated:- 3-5-2025
PTI
New Delhi, May 3 (PTI) Delhi Chief Minister Rekha Gupta on Saturday stressed on making the Goods and Services Tax (GST) system “faceless” and transparent, while highlighting that Rs 80,000 crore of GST dues of the Delhi government are pending due to disputes and other reasons.
Addressing the third Accounting Standard Day organised by the Institute of Chartered Accountants of India (ICAI), Gupta said she had instructed GST officers not to summon businessmen to their offices if they are already appearing in court.
“Make our system faceless. Tax should be collected in a hassle-free manner,” she said.
She praised the

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim
GST
Dated:- 3-5-2025

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1.  Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2.  The above-said func

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mentioned in point 3(a), she/he can proceed with the application as per the existing process.
5.    However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail.
6.    The feature of booking an appointment to visit a designated GSK is being enabled for the applicants of Sikkim and the applicants can book slots from 1st May, 2025..
7.    After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
8.    At the time of the

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Firm's Multi-State Registration Sparks Legal Scrutiny: GST Appeal Procedural Errors Invalidate Ex-Parte Order
Case-Laws
GST
HC held that the petitioner firm, registered in two different states (U.P. and M.P.), requires further investigation to determine whether they constitute the same legal entity under GST law. The court found procedural irregularities in the ex-parte appeal, specifically the lack of proper notice service to the petitioner. Consequently, the HC set aside the previous orders, including the show cause notice and subsequent administrative actions, and restored the original appeal, granting the petitioner an opportunity to defend against the GST appeal. The petition was partially allowed, emphasizing the importance of due process and proper legal notification.
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Technical Filing Glitch Overturned: GST Appeal Reinstated After Manual Submission Deemed Valid Due to Portal Limitations
Case-Laws
GST
HC held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner's manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Authority to consider the appeal on merits within 12 weeks, finding a clear lack of judicial application of mind in the initial rejection.
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Landmark GST Ruling: Petitioners Win Right to Retroactive ITC Refund Reassessment Under Notification No. 14/2022
Case-Laws
GST
HC allowed the petition, directing re-adjudication of ITC refund claims for February 2021 to February 2022. The court held that Notification No. 14/2022 is clarificatory and applies retroactively to all refund claims filed within two-year limitation under GST Act. The key directive mandates Respondent No. 2 to reassess refund applications within 12 weeks using amended Rule 89(5), ensuring petitioners receive legitimate refund without unjust governmental enrichment.
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High Court Quashes Demand Orders for Procedural Irregularities, Mandates Proper Notice and Fair Hearing for Petitioner
Case-Laws
GST
HC set aside demand orders dated 23rd April, 2024 and 5th December, 2023 due to violation of principles of natural justice, specifically the failure to properly notify the Petitioner about show cause notices (SCN). The Court directed the Petitioner to file replies to SCNs within thirty days, mandated that hearing notices be both uploaded and e-mailed, and instructed the Department to adjudicate the show cause notices in accordance with legal procedures. The case was disposed of with specific procedural guidelines ensuring proper communication and opportunity for the Petitioner to present its case.
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Tax Notifications Upheld: Administrative Order Stands, Petitioner Retains Right to Appeal Under Section 107 CGST Act
Case-Laws
GST
HC dismissed the petition challenging tax-related notifications, finding no violation of natural justice principles. The court determined the impugned order was sufficiently reasoned and appropriately considered the petitioner's reply. While rejecting the immediate challenge, the HC explicitly permitted the petitioner to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if deemed necessary. The court's ruling effectively upheld the original administrative order and provided alternative appellate recourse for the petitioner.
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High Court Suspends GST Tax Credit Reversal Order, Awaits Supreme Court Guidance on Notification Validity
Case-Laws
GST
HC ruled that the challenge to GST notifications and retrospective registration cancellation will be subject to SC's pending decision in M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax. The impugned order demanding Rs. 4,34,04,126/- for Input Tax Credit reversal was set aside. The matter was remanded to the adjudicating authority for fresh hearing, with portal access granted to the petitioner for filing replies and accessing hearing notices. The petition was disposed of, contingent on the Supreme Court's ultimate determination of the notifications' validity.
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Pending Supreme Court Decision Governs GST Tax Notification Challenge, Personal Hearing Mandated for Fair Adjudication
Case-Laws
GST
HC ruled that the challenge to GST tax notifications shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The court found the prior adjudication order cryptic and unreasoned, directing the adjudicating authority to provide personal hearing to the petitioner, consider the petitioner's reply to show cause notice, and issue a fresh reasoned order. The writ petition was disposed of, with the final outcome contingent upon the Supreme Court's forthcoming ruling on the challenged notifications.
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Judicial Intervention Halts Tax Proceeding: Violation of Natural Justice Leads to Order Reversal and Remand for Fair Hearing
Case-Laws
GST
HC set aside the impugned order N/N. 56/2023-Central Tax due to violation of principles of natural justice. SCN uploaded on 'Additional Notices Tab' without actual knowledge of the Petitioner, resulting in ex parte adjudication without personal hearing. Following precedent in similar case, HC remanded matter for fresh consideration, directing department to provide proper notice, conduct personal hearing, and pass reasoned order after considering Petitioner's submissions on merits.
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Pending Supreme Court Decision Halts Tax Notification Challenge, Mandates Fair Hearing for Petitioner
Case-Laws
GST
HC held that the challenge to Notifications No. 9/2023-Central Tax and No. 56/2023-Central Tax shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The Court directed the Adjudicating Authority to provide a personal hearing to the Petitioner, consider the previously filed reply to the Show Cause Notice, and issue a fresh reasoned order. The writ petition was disposed of, mandating procedural fairness and an opportunity to be heard in compliance with principles of natural justice.
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Natural Justice Prevails: Procedural Defect Nullifies Order, Mandates Proper Notice and Fair Hearing Under Principles of Natural Justice
Case-Laws
GST
HC found violation of natural justice where SCN was uploaded on 'Additional Notices Tab' without petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh adjudication. Department mandated to provide personal hearing, consider petitioner's submissions, and pass a reasoned order on merits after giving proper opportunity to respond. Petition disposed of with directions for de novo proceedings ensuring procedural fairness.
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Procedural Fairness Prevails: SCN Upload Without Notice Invalidates Order, Mandates Fresh Hearing and Reasoned Decision
Case-Laws
GST
HC found violation of natural justice due to improper service of show cause notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh consideration. Department mandated to provide personal hearing, consider Petitioner's reply, and pass a reasoned order on merits. Petition disposed of with directions for de novo proceedings ensuring procedural fairness.
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Ex-parte Order Quashed: Natural Justice Principles Upheld, Petitioner Granted Fair Hearing and Right to Respond
Case-Laws
GST
HC set aside ex-parte order against petitioner due to violation of natural justice principles. The court found that no opportunity for personal hearing was provided before issuing demand with interest and penalty. The impugned order was quashed, directing the adjudicating authority to consider petitioner's reply to show cause notice and submissions during personal hearing, and pass a fresh order. The challenge to underlying notifications was also held subject to ongoing Supreme Court proceedings in a related matter, ensuring procedural fairness and preserving petitioner's right to be heard.
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Directors Face Strict Liability for GST Violations Under Sections 107 and 122(1A), Requiring Detailed Scrutiny of Individual Roles
Case-Laws
GST
HC determined directors' liability for GST non-compliance, finding Section 107 and 122(1A) of CGST Act applicable. The Court held that directors must be held responsible for fraudulent ITC availing and non-filing of returns, with the caveat that specific individual responsibilities require detailed factual scrutiny. The HC directed the Department to communicate appellate remedies within two weeks, mandating that any appeal filed within 30 days shall be adjudicated on merits without limitation bar. The core issue involves determining which directors retained transactional benefits and their precise organizational roles in potential tax irregularities.
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Directors' Tax Liability Limited: CGST Act Section 88(3) Restricts Recovery Mechanisms for Liquidated Companies
Case-Laws
GST
HC adjudicated directors' liability in a liquidated company under CGST Act, holding that Section 88(3) permits recovery of tax, penalty, and interest only when determined under CGST Act. Section 174(2)(e) preserves recovery mechanisms under prior Act, 1944, mandating separate legal proceedings. The court allowed the writ petitions, setting aside impugned notices while permitting respondents to pursue alternative recovery remedies consistent with the Act, 1944's legal framework, thus restricting directors' liability to CGST Act-assessed dues and maintaining distinct procedural pathways for tax recovery.
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Procedural Defect Nullifies Order: Natural Justice Violated by Improper Notice Service, Hearing Rights Upheld
Case-Laws
GST
HC found violation of natural justice principles due to improper service of Show Cause Notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, Court set aside the impugned order and remanded matter for fresh adjudication. Department directed to provide personal hearing, consider Petitioner's submissions and reply, and pass a reasoned order on merits after ensuring proper procedural compliance.
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Legal Notice Invalidated Due to Procedural Flaws: Insufficient Hearing Breaches Natural Justice Principles Under Finance Act and CGST Act
Case-Laws
GST
HC finds SCN under Finance Act, 1994 and CGST Act, 2017 procedurally defective. The 2nd respondent failed to provide adequate hearing and did not properly consider the petitioner's submissions, violating principles of natural justice. Consequently, the impugned order dated 21.03.2022 was set aside and the matter remanded for fresh consideration, ensuring the petitioner receives fair opportunity to present arguments. The court's intervention rectifies procedural irregularities without adjudicating the substantive merits of the original dispute, thereby upholding fundamental principles of administrative justice.
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Haryana collects Rs 14,057 cr GST in April; rises to 4th rank among states
GST
Dated:- 2-5-2025
PTI
Chandigarh, May 2 (PTI) The Haryana government on Friday said it has ascended to the fourth rank among states in terms of GST (goods and Services Tax) collection, with total mop-up of Rs 14,057 crore in April 2025.
The achievement comes as India recorded its highest monthly GST collection of Rs 2.37 lakh crore in last month, the state government said in a statement.
Chief Minister Nayab Singh Saini, who also holds the portfolio of Excise and Taxation Department, said that Haryana, which stood at fifth place during the financial year 2024-25, has now overtaken Tamil Nadu and Uttar Pradesh to secure the fourth rank in April 2025

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GST Demand Notice Upheld: Petitioner's Delayed Challenge Rejected Due to Procedural Non-Compliance Under Section 73
Case-Laws
GST
HC dismissed the writ petition challenging a GST demand notice under Section 73 of the GST Act. The court found no merit in the petitioner's challenge, noting the delayed response to the show cause notice, lack of valid explanation for delay, and failure to pursue alternative appellate remedies. The court held that the petitioner cannot frustrate the adjudicatory process by belatedly approaching the court after failing to respond within the prescribed timeline, and rejected the contention of lack of hearing opportunity.
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GST Show Cause Notice Resolved: Petitioner Granted 15-Day Window to Rectify Portal Details Without Further Extensions
Case-Laws
GST
HC ruled on a GST-related Show Cause Notice (SCN) involving jurisdictional and procedural issues. The court granted a singular opportunity for the petitioner to correct GST portal details within 15 days, with clear directives that no further extensions would be provided. The SCN, originally issued to multiple addresses, will be adjudicated by the Commissionerate, North. The petitioner relinquished any jurisdictional challenges, and the writ petition was disposed of, mandating compliance with specified conditions to avoid potential future legal complications.
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Judicial Review Invalidates Goods Detention Order Due to Procedural Inconsistencies in HSN Code Verification Process
Case-Laws
GST
HC quashed detention order of goods after determining no substantive discrepancy existed between physical verification report (MOV-04) and accompanying documents. The court found procedural irregularities in goods identification, specifically highlighting that HSN Code manual entry requires precise verification. Rejecting subsequent attempts to challenge goods description post initial verification, the court emphasized administrative consistency and procedural fairness. Relying on established judicial precedent, the court determined the detention was unwarranted, thereby allowing the writ petition and directing release of detained goods.
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GST Demand Upheld: Appellant's Challenge Rejected Due to Procedural Lapses and Unsubstantiated Tax Credit Claims
Case-Laws
GST
HC dismissed writ appeal challenging GST demand and penalty. The court found no merit in appellant's contentions regarding tax credit mismatch and procedural irregularities. Appellant failed to rectify erroneous return filing prior to show cause notice and attempted to circumvent statutory remedy by invoking writ jurisdiction. The court upheld the lower court's order, preserving appellant's right to file statutory appeal before appropriate appellate authority and deposit 10% of demanded duty and penalty.
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GST Registration Cancellation Order Overturned: Procedural Flaws and Lack of Evidence Invalidate Administrative Action
Case-Laws
GST
HC quashed GST registration cancellation order due to procedural irregularities. The court found that no proper notice was served to the petitioner and the verification report lacked substantive evidence to support registration cancellation. Critical procedural defects, including failure to provide adequate notice and absence of concrete material proving business non-operation, rendered the original administrative order unsustainable. The court directed reconsideration of the matter, effectively reinstating the petitioner's GST registration and emphasizing principles of natural justice in administrative proceedings.
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Legal Challenge Fails: Tax Assessment Order Upheld After Comprehensive Review of Procedural Compliance and Administrative Fairness
Case-Laws
GST
HC dismissed the writ petition challenging a tax assessment order under BGST Act, 2017. The court found no procedural irregularity in the administrative order and held that the petitioner was not denied a fair hearing. While rejecting the challenge to the order, the court granted liberty to the petitioner to pursue alternative legal remedies as per applicable statutory provisions. The petition was disposed of without interfering with the original administrative determination.
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