Author: admin_gst

Changes in employment guarantee scheme will severely impact states: Kerala FM
GST
Dated:- 18-12-2025
PTI
Kochi, Dec 18 (PTI) Kerala Finance Minister K N Balagopal on Thursday said changes brought to the employment guarantee scheme would severely impact states.
Speaking to reporters here in the wake of the G RAM G Bill introduced by the Centre in Parliament to replace the MGNREGA scheme, Balagopal said converting the employment guarantee scheme to a 60:40 funding ratio would adversely affect states and limit employment generation under the scheme.
“The union government is backtracking from its responsibilities under the Centre–state relationship. Last year, Rs 80,000 crore was earmarked for states. The reasonable share due to t

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ne would suffer a financial loss of Rs 8,000 crore to Rs 10,000 crore annually due to tax reforms.
“Recent figures show that the study was right,” he said.
“After the new rate, for the first time, states in India have witnessed negative growth. KeralaÂ’s situation is relatively better, but the growth rate in the state will also decline,” he said.
He said automobile sales rose by 65 per cent in several states following the rate revision during the festive season, but questioned the sustainability of such consumption.
“Will we buy a car every month? Nobody buys a car even every year,” he said.
Balagopal said although the rate revision was intended to boost consumption, prices of goods have not come down, as per studies.
“In the end, tax

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uarantee scheme enhanced incomes in rural areas, but fund cuts would reduce state revenues by at least Rs 2,000 crore per year, he said, adding that earlier 90 per cent of the scheme was funded by the Centre, but that has now changed.
In Kerala alone, 9.07 crore employment days were generated last year, involving 13.72 lakh families, while around 22 lakh people have enrolled under the scheme, he said.
Balagopal said the recent developments would put the Indian economy and the lives of common people across the country under stress.
“It will have far-reaching consequences, pushing both states and the Centre into trouble,” he said.
Lok Sabha on Thursday passed a bill to replace the 20-year-old scheme MGNREGA amid tearing of papers by oppos

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Consolidated FAQs on GSTR -9/9C for FY 2024-25
GST
Dated:- 18-12-2025

GSTN has published series of FAQ on 16th Oct, 2025 and 4th Dec, 2025 for assisting the taxpayer in filing of Annual R

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GST registration cancellation amid delayed revocation and conflicting Section 63 assessments based on GSTR-2A; cancellation orders set aside
Case-Laws
GST
Cancellation of GST registration was held vitiated for breach of natural justice where the taxpayer's revocation application remained undecided beyond the statutory time and the department failed to disclose its status, undermining the cancellation process; consequently, the show-cause notice, cancellation order, and appellate dismissal were set aside. Further, the department's stance was internally inconsistent: cancellation proceeded on the premise of no business activity at the premises, yet best-judgment assessments under section 63 for multiple prior years alleged continued business based on GSTR-2A; this contradiction rendered the impugned cancellation-related actions unsustainable. The separate section 63 assessment orders were left to be challenged through statutory appeals. – HC
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Fake GST input tax credit claims without moving goods: arrest lacked written grounds; custody review ends in bail
Case-Laws
GST
In a prosecution alleging fraudulent availment of ITC without actual movement of goods, the court assessed whether continued custody was justified in light of safeguards governing GST arrest and settled bail principles. Relying on binding precedent, it held that arrest must rest on recorded “reasons to believe” supported by material satisfying statutory conditions, and the arrestee must be furnished written grounds of arrest to enable an effective challenge and bail under constitutional and statutory protections. It further applied the test that severity alone cannot defeat bail and emphasised flight risk and witness tampering as key considerations. On the cumulative assessment, bail was granted subject to bonds and conditions. – HC
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GST s.73 tax demand ignoring DRC-06 reply to show-cause notice set aside; fresh decision after 50% deposit
Case-Laws
GST
The dominant issue was whether the tax demand order under s.73 of the TNGST Act, 2017 could stand when the taxpayer's reply in Form DRC-06 to the show cause notice was not considered, amounting to breach of principles of natural justice. On that basis, the impugned order confirming SGST/CGST demand with interest and penalty was set aside and the matter was remitted for fresh adjudication on merits, conditional upon the taxpayer depositing 50% of the disputed tax within 30 days, with any prior recovery to be adjusted towards such pre-deposit. – HC
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Input tax credit reconciliation mismatch between GSTR-3B and disclosures u/s 16(4); 25% deposit ordered, attachment lifted.
Case-Laws
GST
Excess ITC was denied under Section 16(4) due to non-reconciliation between GSTR-3B and related disclosures, and the taxpayer had not responded to the show cause notice. The Court found a prima facie overlap in the demand confirmed in the impugned order and, to prevent unjust duplication while ensuring revenue protection, directed the taxpayer to deposit 25% of the disputed tax and file a reply within 30 days. Upon such compliance, the adjudicating authority was directed to pass a fresh order on merits within three months and the bank account attachment would stand vacated; the petition was disposed. – HC
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Alleged GST input tax credit fraud via goods-less invoices and fake entities; bail granted, citing Article 21 and “reasons to believe”.
Case-Laws
GST
Bail was sought in a prosecution alleging fraudulent availment of GST input tax credit through goods-less invoices and fake entities. The court held that denial of bail cannot rest solely on the gravity of the alleged economic offence; pre-trial incarceration must be justified by specific risks such as tampering with evidence, influencing witnesses, or obstructing trial, and must respect the accused's Article 21 right to liberty and speedy trial. The court also noted that arrest under the GST regime must be based on recorded “reasons to believe” supported by material, not mere suspicion. Bail was granted subject to personal and surety bonds and conditions. – HC
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Pre-resolution GST demands after insolvency resolution plan approval u/s 31 disallowed; new management not liable, orders quashed
Case-Laws
GST
Fresh GST demands for periods prior to approval of an IBC resolution plan were held impermissible because, upon approval under Section 31, all dues not forming part of the resolution plan-including statutory dues-stand extinguished and no proceedings for such past dues can continue. Since the tax department had participated in the insolvency process and lodged its claims, it could not reopen or augment demands after conclusion of the process, and the successful resolution applicant/new management could not be burdened with additional pre-resolution liabilities. The impugned orders-in-original and consequential demands were quashed and the petitions were disposed of. – HC
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GST Section 70 summons for inquiry and document production upheld; challenge rejected as premature, not starting proceedings
Case-Laws
GST
Summons issued under Section 70 of the CGST Act are a statutory tool for inquiry to secure attendance, evidence, and production of documents, and such inquiry is deemed a judicial proceeding under Section 70(2) read with Sections 193 and 228 of the IPC. Since a summons under Section 70 is primarily for information-gathering and affording an opportunity to produce material, it does not amount to initiation of proceedings against the noticee, and objections alleging violation of internal guidelines do not justify quashing at this stage. Consequently, the writ petitions challenging the summons were held to be premature and were dismissed. – HC
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Guarantees, welfare schemes, GST rate rationalisation constrained K'taka's fiscal position: Govt
GST
Dated:- 17-12-2025
PTI
Belagavi (Karnataka), Dec 17 (PTI) The Karnataka government on Wednesday said that the five guarantees and other welfare schemes and GST rate rationalisation have constrained its fiscal position.
The state's economy is expected to remain on a growth trajectory this fiscal, supported by adequate rainfall, the government said in its report titled 'Mid-Year Review of State Finances', presented in the Assembly.
The five guarantee schemes are ‘Gruha Jyothi’ offering 200 units of electricity free to every household, ‘Gruha Lakshmi’ scheme promising Rs 2,000 to every woman head of a family and ‘Anna Bhagya’ offe

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lined.
To mitigate these challenges, the state said it has undertaken concerted efforts to mobilise its own tax revenues to increase the revenue collections.
“Additionally, expenditure rationalisation initiatives are being pursued to contain non-essential spending and protect allocations for priority development sectors, to narrow the revenue deficit in the remaining part of the year,” the government said.
The report said the state's economy is expected to remain on a growth trajectory this fiscal, supported by adequate rainfall.
The government projected the Gross State Domestic Product (GSDP) at Rs 30,91,111 crore for 2025-26, citing the Ministry of Finance.
“State economy is expected to continue its growth trajectory in 2025-26, with

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GST show-cause notice and DRC-07 portal tax-demand summary upheld; signer competent, jurisdiction objection rejected, appeal allowed by 31-01-2026
Case-Laws
GST
Challenge to the validity of the SCN on the ground that it was issued by an incompetent officer was rejected because, though the portal reflected the Superintendent, the SCN was actually signed by the competent Joint Director; consequently, the SCN was not invalidated. Objection to appellate forum/jurisdiction was rejected as the correct appellate authority was the Commissioner (Appeals), and the impugned DRC-07 was only a portal summary uploaded by the jurisdictional commissionerate based on the highest tax-demand principle in multi-notice adjudications; consequently, the petitioner was relegated to the statutory appeal, with a direction that an appeal filed by 31-01-2026 with pre-deposit shall not be dismissed as time-barred and must be decided on merits. – HC
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Show-cause notice uploaded under “Additional Notices” tab led to ex parte order; adjudication set aside, remanded for rehearing
Case-Laws
GST
Ex parte adjudication was assailed on the ground that the show cause notice and order were uploaded only under an “Additional Notices” tab and were not effectively served, resulting in denial of a reasonable opportunity of hearing and breach of natural justice. Applying the approach adopted in a comparable case, the adjudication was held to warrant interference because no reply had been filed due to lack of proper notice; consequently, the impugned order was set aside and the matter remanded to the adjudicating authority for fresh consideration, subject to conditions due to the petitioner's belated approach, while the challenge to the impugned notifications remained pending. – HC
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Tax refund withheld despite appellate approval; authorities told to release sanctioned refund within 10 days absent stay order.
Case-Laws
GST
Tax authorities withheld a refund despite an appellate order allowing it, citing that further appeals were contemplated. Applying the rule that administrative authorities must implement appellate orders unless stayed or set aside, the court held that mere intention to appeal cannot justify non-compliance, as such withholding undermines the rule of law. Since the appellate order remained operative, the authority was bound to give effect to it. The authority was directed to refund the sanctioned amount within 10 days of uploading of the order; the petition was allowed. – HC
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Inverted duty structure GST refund claims after 13.07.2022: Circular 181 para 2(2) invalid; rejection quashed, remand ordered. (3)
Case-Laws
GST
Refund under the inverted duty structure was denied by applying paragraph 2(2) of a circular restricting eligibility for refund applications filed after 13.07.2022. Relying on a coordinate bench ruling, the court held that paragraph 2(2) of Circular No. 181/13/2022-GST was ultra vires Section 54(3) of the CGST/GGST Act and violative of Article 14, and therefore could not govern refund adjudication; consequently, the impugned refund rejection and appellate order were quashed, the matter was remanded, and the proper officer was directed to reprocess the refund in accordance with law within 12 weeks. – HC
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Omission of CGST Rules 89(4B) and 96(10) makes pending export refund show-cause notices and orders lapse, petition disposed
Case-Laws
GST
On repeal/omission of CGST Rules 89(4B) and 96(10) by Notification dated 08 October 2024, and in the absence of any saving clause or applicability of Section 6 of the General Clauses Act, pending proceedings founded on the omitted provisions are not preserved; undisposed show cause notices, and orders (whether passed after 08 October 2024 or passed earlier but not yet final due to appeal/challenge and not “transactions past and closed”) stand lapsed, leading to disposal of the petition. The revenue was left at liberty to initiate action on any other issue, with all contentions, including competence, kept open. – HC
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Greater FDI in insurance to promote competition, increase penetration: FM
GST
Dated:- 16-12-2025
PTI
New Delhi, Dec 16 (PTI) Finance Minister Nirmala Sitharaman on Tuesday said that raising the FDI limit to 100 per cent in the insurance sector will help attract more capital, improve competition and increase insurance penetration by making policies more affordable.
Replying to the debate on the Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Bill, 2025, in the Lok Sabha, Finance Minister Nirmala Sitharaman said the proposed removal of the upper cap on FDI in the insurance sector would ensure capital flow in the sector.
This will ensure that the country benefits from better technology and world-class risk assessment models, as well as the best insurance products available anywhere in the world, she said, adding that FDI will attract more players and make insurance policies more affordable.
“Monopoly doesn't give us that advantage, and therefore, the more the compe

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o 100 per cent.
It also paves the way for the merger of a non-insurance company with an insurance firm.
The finance minister said that the government led by Prime Minister Narendra Modi raised the FDI limit for insurance companies from 26 per cent to 49 per cent in 2015 and from 49 per cent to 74 per cent in 2021 to attract global capital and technical know-how.
Similarly, the FDI limit for insurance intermediaries was raised to 100 per cent in 2019 to enable them to provide better advisory services to citizens.
To make insurance more affordable, Sitharaman said the 56th GST Council Meeting held in September unanimously agreed to remove GST on individual life and health insurance premiums.
There is now a nil GST rate, which was earlier 18 per cent on all individual life insurance policies and individual health insurance policies and this is a significant tax relief that directly reduces the cost of premiums for policyholders, encouraging more people to insure themselves and t

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corporate structure.
In addition, the bill seeks to provide greater autonomy to Life Insurance Corporation of India (LIC).
“We are providing autonomy to LIC to open zonal offices and aligning compliance for its foreign offices with the laws and regulations which prevail in the respective jurisdictions,” she said.
The Bill also proposed rationalising the penalties imposed by the regulator and increasing the penalty limit to Rs 10 crore.
“Earlier, the fine of one crore, which we are now proposing to increase to Rs 10 crore, was only applicable to the insurance companies and not for the intermediaries. Now we are bringing both on board, and both will be at Rs 10 crore penalty, so that they will be some deterrent from compliance oversights as a result of which many of the policyholders suffer,” she said.
With regard to the term of office of the Chairperson and other whole-time members, the Bill provides for a five-year term or until they attain the age of 65 years, whichever is e

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Opposition MPs in RS demand funds for infrastructure, education, central schemes
GST
Dated:- 16-12-2025
PTI
New Delhi, Dec 16 (PTI) Opposition MPs in the Rajya Sabha on Tuesday raised demands for release of pending dues to states for various ongoing central schemes as they sought more funds for development of infrastructure, education and other welfare activities.
Participating in the debate on supplementary demands for grants, S Niranjan Reddy, YSRCP MP from Andhra Pradesh, said that out of the additional expenditure of Rs 1.32 lakh crore sought by the government, the net outgo (actual fresh cash to be withdrawn from the Consolidated Fund of India) amounts to Rs 41,455 crore.
According to him, a large portion of this fund ha

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while the government has reduced GST on fertilisers, insecticides and pesticides still attract high GST rates, increasing the burden on farmers..
Prakash Chik Baraik, AITC MP from West Bengal, praised Chief Minister Mamata BanerjeeÂ’s leadership but accused the Centre of not releasing funds worth Rs 2 lakh crore due to the state for several centrally-funded projects.
CPI (M) MP from Kerala, AA Rahim also accused the Centre of discriminating against the state in the release of funds for relief measures for flood and landslide victims. Rahim further criticised the Union Government for increasing GST on the sale of lottery tickets in the state.
Another MP from Kerala, Sandosh Kumar P, representing the CPI in the Rajya Sabha, demanded the

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rms, Make in India and Startup India.
Tiwari said the Indian economy is performing extremely well under the Modi government, citing that 25 crore people have been lifted out of poverty, 54 universities and 12 IITs have featured in global rankings, grains are being exported to 131 countries, and India has become the worldÂ’s largest producer of milk, among several other positive developments.
G C Chandrashekhar of the Congress highlighted the “extra additional allocation of Rs 1.32 lakh crore”, claiming that unfortunately, the central government's allocation for popular programmes is not even implemented 50 per cent due to non-release of the funds. He also raised the issue of fertiliser subsidies and imports.
“India's urea plants are ol

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Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N/N 12/2017-CT
Case-Laws
GST
AAR held that security and scavenging services provided by the applicant to Government of West Bengal medical colleges and hospitals are exempt from GST under Entry 3 of N/N 12/2017-CT (Rate) dated 28.06.2017. The authority found the services to be “pure services” (no supply of goods), supplied to the State Government, and in relation to functions entrusted to Panchayats/Municipalities under Entries 23 of the Eleventh Schedule and 6 of the Twelfth Schedule (health, sanitation, public health, conservancy, solid waste management). All three statutory conditions being satisfied, the services were held squarely covered by the exemption notification.
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Carbonated drinks in restaurants are composite restaurant service under Clause 6(b) Schedule II, Entry 7, taxed 18% GST
Case-Laws
GST
AAR held that supply of carbonated drinks (aerated water) by the applicant's restaurant, whether served alone or along with food, constitutes “restaurant service” and a composite supply under Clause 6(b) of Schedule II. The beverages are value-added, served in restaurant glassware with accompaniments, and consumed using the restaurant's facilities, thus qualifying as supply of “any drink (other than alcoholic liquor for human consumption)” as part of restaurant service. The principal supply is restaurant service, taxable as a service under Entry 7 of Notification 11/2017-Central Tax (Rate). As the restaurant is in a “specified premises,” the applicable GST rate is 18% on such supplies.
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AAR: Municipal service contracts to local authorities u/s2(69) CGST, composite supplies, exemption only via Entry 3A
Case-Laws
GST
AAR held that services provided by the applicant to designated Municipal Corporations and Municipalities are rendered to “local authorities” under s.2(69) CGST Act, as these bodies are “Municipalities” under Arts. 243P and 243Q of the Constitution. The activities are in relation to functions entrusted under Arts. 243G and 243W, read with the Eleventh and Twelfth Schedules. However, since certain contracts involve supply of spare parts and other goods, the transactions constitute composite supplies with maintenance as the principal supply. Exemption under Entry 3 (pure services) of N/N. 12/2017 is inapplicable; exemption, if any, is available only under Entry 3A where the value of goods does not exceed 25% of the total supply.
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AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12/2017-CT(R)
Case-Laws
GST
AAR held that transfer of assets and liabilities from the transferor to the transferee constitutes a “service by way of transfer of a going concern as a whole or an independent part thereof” and is therefore an exempt supply under Sl. No. 2 of N/N 12/2017-CT(R). It further ruled that the work orders relating to digital asset management, GIS/WebGIS-based monitoring and stakeholder orientation for the State PHE Directorate are “pure services” to a Government department in relation to functions under JJM, eligible for exemption under Sl. No. 3 of N/N 12/2017-CT(R). Post-transfer invoices in continuation of such work orders retain the same taxability.
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Refund rejection communication u/s107(11) KGST & CGST held appealable; appellate dismissal set aside, remanded
Case-Laws
GST
HC held that the refund rejection communication issued under s.107(11) of the KGST & CGST Acts constituted a proper, appealable refund rejection order. The First Appellate Authority erred in summarily dismissing the appeal as not maintainable on the incorrect premise that no refund rejection order existed and without recording any findings on merits or considering the relevant statutory provisions. HC set aside the impugned appellate order and remanded the matter to the First Appellate Authority for fresh consideration on merits in accordance with law, thereby allowing the petition by way of remand.
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Writ against GST demand dismissed; taxpayer directed to appeal u/s 107 CGST Act with extended deadline
Case-Laws
GST
HC held the writ petition challenging the GST demand order and SCN as not maintainable in view of the efficacious statutory appellate remedy under Section 107 CGST Act. The Court found the plea of non-access to the SCN and order via “additional notices' tab” not bona fide, noting the substantial delay, absence of explanation for non-response to SCN, and non-attendance of personal hearing. However, recognising that the petitioner had no opportunity to contest the matter on merits, HC relegated the petitioner to the appellate forum, extending time for filing appeal in line with precedent, subject to requisite pre-deposit.
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AAR: JJM digitalisation and monitoring services treated as pure services, GST exempt under Notification 12/2017-CT, serial 3
Case-Laws
GST
AAR held that the applicant's activities for the State PHE Directorate under the JJM-comprising digitalisation and monitoring of water supply schemes, GIS-based data management, development and enhancement of software/applications (including Jal Mitra and UTWID generation), technical consultancy, documentation, and orientation programmes-constitute “pure services” with no supply of goods. These services are directly in relation to supply of safe drinking water, a function covered under serial no. 11 of the Eleventh Schedule to Art. 243G and serial no. 5 of the Twelfth Schedule to Art. 243W. Accordingly, the services are classifiable under serial no. 3 of Notification No. 12/2017-CT (Rate) and are exempt from GST.
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Section 8 company under Companies Act 2013 treated as body corporate; sponsorship services taxable under GST on forward charge
Case-Laws
GST
The AAR held that the applicant, a not-for-profit entity incorporated under the Companies Act, 1882 and presently governed by s. 8 of the Companies Act, 2013, qualifies as a “company” and hence a “body corporate” under the Companies Act, 2013. It is neither a co-operative society nor a body corporate notified for exclusion. Consequently, for sponsorship services supplied by the applicant to recipients in the taxable territory, the applicant falls within the expression “body corporate” in the relevant GST notifications. Such sponsorship services do not fall under reverse charge; GST liability is to be discharged by the applicant on a forward charge basis.
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