Author: admin_gst

7 businessmen nabbed in Assam for 'GST evasion'
GST
Dated:- 25-6-2025
PTI
Guwahati, Jun 25 (PTI) Seven businessmen have been arrested in Assam for allegedly evading tax by moving goods without proper documentation, an official release said on Wednesday.
The Commissioner of State Goods and Services Tax in a statement said that an FIR was lodged against seven individuals, proprietors of transport and logistics business.
They were allegedly found to be involved in the movement of taxable goods without proper documentation in violation of the provisions of the Assam Goods and Services Tax Act, 2017, it said.
Based on intelligence inputs, teams from the GST Intelligence and Enforcement Wing conducted surprise inspections at the Az

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Electronic Credit Ledger blocking orders quashed for violating natural justice under Rule 86A CGST Rules
Case-Laws
GST
The HC quashed orders blocking petitioner's Electronic Credit Ledger and provisionally attaching bank account under Rule 86A of Central Goods and Services Tax Rules, 2017. The court held that respondents failed to provide pre-decisional hearing, violating principles of natural justice, and lacked independent cogent reasons to believe as required under Rule 86A. The impugned orders relied on borrowed satisfaction from enforcement authority reports, which is impermissible in law. The court found the orders illegal and arbitrary for non-compliance with mandatory procedural and substantive requirements. Respondents were directed to immediately unblock petitioner's Electronic Credit Ledger upon receipt of the order to enable filing of returns. Petition allowed.
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DRI officials seize over 92 lakh illegally-smuggled cigarettes of foreign origin worth Rs. 18.2 crore in Chennai
GST
Dated:- 24-6-2025

In continuation of its fight against illegal smuggling, the Directorate of Revenue Intelligence (DRI) in a major operation, has seized 92.1 lakh sticks of foreign-origin cigarettes valued at approximately Rs. 18.2 crore on 23.06.2025.
Acting on a specific intelligence that cigarettes of foreign origin are being smuggled into India from Dubai under the guise of Bathroom and sanitary fittings”, the officers of DRI, Chennai Zonal Unit held a container bound to J-Matadee FTWZ.
Detailed examination revealed that the goods in the said container were mis-declared and it contained 92.1 lakh sticks of

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GST registration cancellation under Section 29(2)(c) can be restored upon compliance with statutory requirements
Case-Laws
GST
The HC disposed of the writ petition challenging cancellation of petitioner's GST registration under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six continuous months. The Court held that while the cancellation was legally valid, considering the serious civil consequences, the empowered officer retains authority to restore registration upon compliance with statutory requirements. The Court directed petitioner to approach the concerned authority within two months, furnishing all pending returns and making full payment of tax dues, interest, and late fees. The authority was mandated to consider the restoration application if petitioner complies with proviso to sub-rule (4) of Rule 22 of CGST Rules, 2017, and pass appropriate orders accordingly.
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Writ petition challenging goods detention and tax levy under Section 129(3) CGST Act dismissed for lacking merit
Case-Laws
GST
HC dismissed petitioner's writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held that impugned order demonstrated due application of mind, recorded factual matrix and petitioner's reply, and provided cogent reasons for rejection. No procedural impropriety, manifest illegality, or violation of natural justice principles was established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court ruled judicial review under Article 226 does not permit reappreciation of evidence when efficacious alternative remedy exists. Petition lacked merit and dismissed, though petitioner granted liberty to pursue statutory appeal under Section 107 CGST Act 2017.
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Writ petition challenging goods detention and tax penalty under Section 129(3) CGST Act dismissed for lacking merit
Case-Laws
GST
HC dismissed the writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held the impugned order demonstrated due application of mind, proper consideration of factual matrix and petitioner's submissions, with cogent reasons provided. No procedural impropriety, manifest illegality, or violation of natural justice principles established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court emphasized judicial review under Article 226 does not permit reappreciation of evidence or substitution of factual findings when efficacious alternative remedy exists. Petition found devoid of merit, dismissed with liberty to pursue statutory appeal under Section 107 CGST Act.
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High Court sets aside GST determination order under Section 73 for violating natural justice principles
Case-Laws
GST
HC set aside determination order under Section 73 of Central Goods and Services Tax Act, 2017 for violating principles of natural justice. Despite respondents' claim of granting hearing opportunity, no notice was served to petitioner indicating such opportunity. Though interim stay was granted by HC, final orders imposing liability were issued immediately after stay expired without court disposal of writ petition. Section 75(4) of CGST Act mandates opportunity of hearing before adverse orders. HC held that respondent should have waited for writ petition disposal and issued fresh notice for hearing after stay expiry. Impugned order violated natural justice principles. Order set aside, respondent directed to pass fresh orders after granting proper hearing opportunity with sufficient notice. Petition allowed.
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Authority violates natural justice by rejecting taxpayer reply without mandatory hearing under Section 75(4) TNGST Act
Case-Laws
GST
The HC set aside the impugned orders dated 12.03.2025 for violating principles of natural justice and contravening Section 75(4) of the TNGST Act. The respondent authority rejected the petitioner's reply as unacceptable and confirmed defects without providing mandatory opportunity of hearing required under the statutory provision when adverse decisions are contemplated against taxpayers. The court found the orders procedurally flawed as they failed to comply with natural justice requirements and statutory mandates. The petition was allowed by way of remand, directing the respondent to undertake fresh consideration of the matter while ensuring compliance with due process requirements and providing adequate hearing opportunity to the petitioner before making any adverse determination.
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Writ petition dismissed on GST interest demand under Section 50(1), penalty challenge allowed through statutory appeal under Section 107
Case-Laws
GST
The HC dismissed the writ petition challenging GST interest and penalty demands. The petitioner paid disputed tax belatedly, resulting in interest levy under Section 50(1) CGST/TNGST Act, 2017 r/w Rule 88B CGST Rules, 2017, which the Court upheld as non-interferable. Regarding the penalty of Rs. 5,72,052/- imposed under Section 73(9) r/w Section 122(2)(a) CGST/TNGST Act, 2017, the HC granted liberty to challenge through statutory appeal under Section 107, subject to 10% pre-deposit requirement within 30 days. The Appellate Commissioner was directed to consider the appeal without reference to limitation. The Court declined interference on natural justice grounds at writ stage, leaving the penalty issue for appellate adjudication while confirming the interest demand.
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GST registration cancellation quashed conditionally after petitioner failed filing returns for six consecutive months
Case-Laws
GST
The petitioner's GST registration was cancelled via Form GST REG-19 due to failure to file returns for six consecutive months. The HC applied the precedent established in Tvl.Suguna Cutpiece Centre v. The Appellate Deputy Commissioner, which balanced revenue interests with taxpayer rights. Following this precedent and its recent application in Tvl.Blue Diamond Engineers, the HC directed the petitioner to comply with conditions stipulated in the Suguna Cutpiece Centre decision. Upon compliance with these specified conditions, the impugned cancellation order would be quashed. The writ petition was allowed at the admission stage, providing conditional relief to the petitioner subject to fulfilling the prescribed requirements.
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Petitioner may secure goods release with bank guarantee worth 20% of proposed penalty under Section 122 WBGST/CGST Act
Case-Laws
GST
HC challenged SCN issued under Section 122(1)(xviii) read with Section 35(6) of WBGST/CGST Act, 2017 regarding seizure of goods without recording satisfaction as mandated under Section 67. Petitioner exclusively supplies goods to Ministry of Defence with subsisting work orders for Indian Army. Court directed petitioner may seek goods release by furnishing bank guarantee equivalent to 20% of proposed penalty amount in SCN dated 27th May, 2025. Upon written application with requisite bank guarantee, proper officer must release goods within three working days. Court noted SCN appears issued under Section 122 read with Section 35(6), requiring proceedings under Section 73 or 74. Final decision on SCN restrained without court's leave. Matter listed for July 2025 consideration.
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GST registration cancellation revoked after non-filing GSTR-3B returns for six months under Section 29
Case-Laws
GST
HC directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest. HC ordered respondent to intimate outstanding statutory dues to petitioner and restore GST registration upon payment of any outstanding amounts. Writ petition disposed with direction for reconsideration of revocation application and restoration of registration subject to compliance with statutory obligations.
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Delhi adopts CBIC circular clarifying GST rate regularization under Section 168 for interpretational doubts
Circulars
GST – States
The Delhi State Tax Department adopted CBIC Circular No. 236/30/2024-GST clarifying the scope of “as is/as is, where is basis” regularization in GST matters. The circular, issued under Section 168 of CGST Act 2017 following GST Council's 54th meeting recommendation, addresses field formation doubts regarding tax regularization where competing rates existed. The clarification establishes that regularization applies when genuine interpretational doubts arose between different GST rates, allowing taxpayers who paid lower rates to treat such payments as full discharge of liability without additional payment obligations. However, those who paid higher rates receive no refunds, and regularization excludes cases where no tax was paid at all. The circular provides three illustrations demonstrating application scenarios involving rate differentials of 5%, 12%, and nil rates, emphasizing that regularization only validates actual payments made at declared rates in filed returns, not non-payment situations.
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Assessment order quashed for denying personal hearing despite valid GST Portal service requiring alternative methods under Section 169
Case-Laws
GST
HC set aside assessment order dated 14.08.2024 for violation of natural justice principles where petitioner was denied personal hearing opportunity. Though show cause notice was uploaded on GST Portal constituting valid service, respondent failed to explore alternative service modes under Section 169 GST Act when petitioner remained non-responsive. Court held that officers must utilize other prescribed service methods like RPAD when portal service proves ineffective to avoid empty formalities and multiplicity of litigation. Matter remanded to respondent for fresh consideration conditional upon petitioner depositing 25% of disputed tax amount within four weeks. Petition allowed by way of remand emphasizing effective service requirements over mere procedural compliance.
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GST adjudication order quashed over building classification as plant under Section 17(5)(d) for input tax credit
Case-Laws
GST
The HC partially allowed the petition challenging GST adjudication proceedings under Section 73 following audit under Section 65 of the GST Act. The primary legal issue concerned interpretation of “plant or machinery” under Section 17(5)(d) regarding whether buildings qualify as “plant” for input tax credit restrictions. The Court quashed the impugned adjudication order dated 28.02.2025 and restored proceedings to the first respondent for fresh consideration, ensuring complete adjudication. The petitioner's deposited 10% of the demand amount was directed to be held by respondents pending conclusion of restored proceedings. The matter was remanded for proper reconsideration of the classification issue.
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Petitioner's Section 128A CGST Amnesty Scheme benefit claim remitted for fresh consideration following Balaji Packaging precedent
Case-Laws
GST
The HC disposed of the petition concerning proceedings under Section 73 of the CGST Act and entitlement to benefit under the Amnesty Scheme introduced by Section 128A of the CGST Act, 2017. Following identical circumstances in Balaji Packaging's case, the Court set aside the impugned order and remitted the matter to the respondent for fresh reconsideration in accordance with law. The petitioner had expressed intention to avail benefits under the Amnesty Scheme provisions of Section 128A of the CGST Act, warranting judicial intervention for proper consideration of the statutory relief mechanism.
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GST order quashed after payment under protest ruled not admission of liability under Section 74
Case-Laws
GST
The HC quashed an order under Section 74 of HP GST Act, 2017 imposing interest of Rs. 1,32,34,923/- and penalty of Rs. 1,11,45,134/- on the petitioner for alleged wrongful availment of Input Tax Credit. The court held that payment made 'under protest' cannot constitute admission of liability, as such payment inherently reserves the right to challenge the order while disputing the debt's validity. The HC relied on Black's Law Dictionary definition establishing that 'under protest' payment involves formal dispute of liability while making payment unwillingly. Consequently, the respondent was directed to issue fresh DRC-07 incorporating only the disputed tax amount, enabling the petitioner to file an appeal before the appellate authority. The petition was allowed.
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Petitioner must provide GPS coordinates of business premises within two weeks for GST registration revocation under Section 30
Case-Laws
GST
The HC disposed of a petition concerning GST registration cancellation under the Central Goods and Services Tax Act, 2017. The petitioner had filed an application under Section 30 seeking revocation of the cancellation order, which remained pending due to non-compliance with the Authority's direction to furnish geo-tag coordinates (latitude and longitude) of business premises. The Court directed the petitioner to provide the GPS position of their office/place of business within two weeks, failing which the application would not be processed. Upon compliance within the stipulated timeframe, the Authority was required to consider and dispose of the revocation application. The petition was disposed of with these directions.
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Petitioner fails to prove natural justice violation in GST demand proceedings under Section 73
Case-Laws
GST
HC dismissed petitioner's challenge to order under Section 73 of WBGST/CGST Act, 2017. Petitioner contended proper officer predetermined outcome by serving Form GST DRC-01A notice before show cause notice, violating natural justice. Court found no irregularity as petitioner received adequate opportunity to respond to show cause before personal hearing was scheduled. Despite petitioner's claim of unawareness due to accountant change, Court noted petitioner continued portal operations and filing returns throughout proceedings. Section 75(4) permits hearing opportunity when adverse decision is contemplated. Petitioner failed to appear for scheduled hearing, thus cannot question the process. No predetermination or natural justice violation established. Petition disposed of without interference to impugned order.
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Petitioner's challenge to SCN succeeds as inadequate hearing violated natural justice principles, matter remanded for fresh adjudication
Case-Laws
GST
The HC allowed the petitioner's challenge to SCN and consequent order dated 31st March 2023, finding violation of natural justice principles due to inadequate opportunity of hearing. The court held that proper hearing rights were denied and remanded the matter to the Adjudicating Authority. The impugned order was set aside. The petitioner was granted extension until 15th July 2025 to file additional reply to SCN, after which the Adjudicating Authority must issue personal hearing notice. The petition was disposed of with directions for fresh adjudication ensuring compliance with natural justice requirements.
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Petitioner allowed to file statutory GST appeal despite missing 90-day limitation period with conditions
Case-Laws
GST
The HC disposed of writ petitions challenging GST assessment orders in Form GST ASMT 14 for assessment years 2017-18, 2019-20, and 2020-21. The petitioner failed to file appeals before ADC (GST) Appeals within the statutory 90-day limitation period. Despite the Supreme Court's position against entertaining writ petitions after limitation expiry, the HC followed its consistent practice of allowing petitioners to file statutory appeals under similar circumstances. The court permitted the petitioner to file statutory appeal within 30 days from receipt of the order, subject to pre-depositing 25% of disputed tax through Electronic Cash Register or demand draft. The writ petitions were disposed of at admission stage with these conditions.
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Assessment order set aside for ineffective service despite GST Portal upload under Section 169
Case-Laws
GST
The HC set aside an assessment order dated 19.12.2024 for violating principles of natural justice due to ineffective service of show cause notice. While uploading notices on the GST Portal constitutes valid service, the respondent failed to explore alternative service modes under Section 169 of the GST Act when petitioner remained non-responsive. The court held that merely fulfilling empty formalities without ensuring effective communication defeats the purpose and leads to multiplicity of litigation. The matter was remanded to respondent for fresh consideration, conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The petition was allowed by way of remand, emphasizing that officers must apply their minds to ensure meaningful service rather than mechanical compliance.
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Assessment order under Section 74 set aside for lack of reasoning and natural justice violation in typographical error case
Case-Laws
GST
The HC set aside an ex-parte assessment order under Section 74 for lack of reasoning and violation of natural justice principles. The petitioner challenged the assessment arising from a typographical error in their return where a decimal point was inadvertently omitted. The impugned order merely recorded issuance of show cause notice DRC-01A and absence of reply on the online portal, leading to ex-parte proceedings. However, the order failed to establish requisite findings of fraud, willful misstatement, or suppression of facts necessary for invoking Section 74. The HC found the order unsustainable due to absence of detailed reasoning and remitted the matter to the proper officer for re-adjudication in accordance with law.
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Bengal to face Rs 25cr GST loss for relocation of SBI unit from Kolkata, claims civil society group
GST
Dated:- 22-6-2025
PTI
Kolkata, Jun 22 (PTI) Kolkata faces a potential state GST loss of nearly Rs 25 crore this fiscal year as the State Bank of India (SBI) moves to relocate its Global Market Unit (GMU) from Kolkata to Mumbai, a civil society organisation has claimed.
This proposed shift has drawn protests from civil society groups like Bank Bachao Desh Bachao Manch (Save Bank, Save Nation Platform), describing SBI's decision as “arbitrary and opaque”.
“The GMU and associated units contribute significantly to state revenues via GST, nearly Rs 25 crore this fiscal year. Additionally, over 70 contractual staff stand to lose t

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s raised nor provided a rationale for the displacement of strategic banking operations.
The Manch then complained to the Centralized Public Grievance Redress and Monitoring System (CPGRAMS) under the Department of Administrative Reforms and Public Grievances.
Protestors have highlighted several concerns beyond the potential GST loss, including the disregard of historical and legal commitments, specifically a 2008 agreement between the bank and its federations to retain the GMU (which evolved from the erstwhile Foreign Department) in Kolkata.
The GMU's shifting is part of a “pattern of systemic marginalisation” of Kolkata's and West Bengal's institutional roles within India's banking landscape, the forum claimed. PTI BSM NN
News – Pr

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CBI raids 7 places in Bihar, Jharkhand in Rs 100-crore GST fraud; customs officers in dock
GST
Dated:- 21-6-2025
PTI
New Delhi, Jun 21 (PTI) The CBI on Saturday searched seven locations in Bihar and Jharkhand in a 100-crore scam, allegedly executed by claiming GST through bogus export bills, with five customs officers, including the additional commissioner GST, Patna, as the main accused, officials said.
The CBI conducted searches at two locations in Patna, two in Purnea, and one each in Jamshedpur, Nalanda, and Munger, finding seven bars of gold, each weighing 100 grams, they said.
The scam was exposed when an abnormal increase in exports of tiles and automobile parts to Nepal was noticed in Land Customs Stations (LCS) in J

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e created for amounts less than Rs 10 lakh, which is the highest amount that a customs superintendent is allowed to clear.
The CBI FIR alleged that, in all, fake exports to the tune of Rs 800 crore were shown by these superintendents with goods carrying GST duties of 28 per cent and 18 per cent, two of the higher GST slabs, which enabled them to claim refunds of around Rs 100 crore.
The investigation also showed that the firms were not functioning from their registered address.
As part of the fraud, the suspects presented 4,161 E-way bills of vehicles — two-wheelers, buses, and even ambulances. But the initial probe showed that none of the vehicles mentioned in the bills matched with the database of the SSB, the force that guards the

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