Intimation under Rule 142(1A) and 142(2A) on liability for sale of mineral rough stone and gravel; petition dismissed, hearing required

Intimation under Rule 142(1A) and 142(2A) on liability for sale of mineral rough stone and gravel; petition dismissed, hearing requiredCase-LawsGSTChallenge concerns intimation under Rule 142(1A) and Rule 142(2A) regarding liability for sale of mineral ro

Intimation under Rule 142(1A) and 142(2A) on liability for sale of mineral rough stone and gravel; petition dismissed, hearing required
Case-Laws
GST
Challenge concerns intimation under Rule 142(1A) and Rule 142(2A) regarding liability for sale of mineral rough stone and gravel. The HC found the writ petition not maintainable because the petitioner filed a representation and participated in the proceedings; consequence: petition dismissed. Separately, the court required that any coercive action be preceded by consideration of the petitioners representation, an opportunity of hearing, and issuance of a reasoned order; consequence: respondent directed to consider the reply dated 12.12.2025 on merits, afford hearing, and pass a reasoned order before taking coercive steps.
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Eligibility for Input Tax Credit after retrospective amendment leads to quashing of assessment and remittal for fresh consideration

Eligibility for Input Tax Credit after retrospective amendment leads to quashing of assessment and remittal for fresh considerationCase-LawsGSTEligibility for Input Tax Credit was reconsidered in light of retrospective insertion of provisions into the GST

Eligibility for Input Tax Credit after retrospective amendment leads to quashing of assessment and remittal for fresh consideration
Case-Laws
GST
Eligibility for Input Tax Credit was reconsidered in light of retrospective insertion of provisions into the GST enactments, the legal basis being the Finance (No.2) Act, 2024 rendering the issue subject to fresh merits scrutiny; consequence: assessment quashed and matter remitted for re-examination of entitlement to ITC notwithstanding belated availment. The prospect of waiver of interest and penalty under the relevant statutory provision was noted as a collateral relief subject to reconsideration. Writ jurisdiction was exercised to set aside the impugned assessment and direct expeditious fresh decision on merits by the assessing authority.
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IGST on ocean freight: entitlement to refund interest from date of payment; 6% then 9% for delayed payment.

IGST on ocean freight: entitlement to refund interest from date of payment; 6% then 9% for delayed payment.Case-LawsGSTIGST charged on the ocean freight component pursuant to notifications was held not exigible and refunded; the Court treats retention of

IGST on ocean freight: entitlement to refund interest from date of payment; 6% then 9% for delayed payment.
Case-Laws
GST
IGST charged on the ocean freight component pursuant to notifications was held not exigible and refunded; the Court treats retention of such tax as contrary to constitutional provisions and rejects reliance on Section 54/56 procedural provisions for denial of interest. The petitioner is awarded restitutionary relief in the form of simple interest running from the date of payment of the IGST on ocean freight until actual refund, at 6% per annum, payable within eight weeks, increasing to 9% per annum for further delay. The ruling treats unjust enrichment and unauthorized levy as operative bases for interest on refunds.
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Pre-deposit requirement in GST appeal remitted for fresh adjudication; interim relief conditioned on additional 40% deposit and compliance

Pre-deposit requirement in GST appeal remitted for fresh adjudication; interim relief conditioned on additional 40% deposit and complianceCase-LawsGSTRemittal for fresh adjudication was ordered due to a dispute over excess input tax credit reconciliation

Pre-deposit requirement in GST appeal remitted for fresh adjudication; interim relief conditioned on additional 40% deposit and compliance
Case-Laws
GST
Remittal for fresh adjudication was ordered due to a dispute over excess input tax credit reconciliation between GSTR-2A and GSTR-2B, with the appellate proceedings returned to the adjudicating authority for fresh consideration; the petitioner must, within 30 days of receipt, deposit an additional 40% of the disputed tax in addition to the earlier 10% to obtain interim relief. The petitioner must file a detailed reply to the GST DRC-01 show cause notice treating the impugned order as an addendum and produce supporting documents; bank attachment will be lifted only upon the directed deposit and absence of other arrears, failing which recovery proceedings may resume as if the petition were dismissed.
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GST registration suspension and service of show cause notice via agent email: relief denied where petitioner blamed representative.

GST registration suspension and service of show cause notice via agent email: relief denied where petitioner blamed representative.Case-LawsGSTThe text addresses GST registration suspension and service of a show cause notice sent to the chartered accounta

GST registration suspension and service of show cause notice via agent email: relief denied where petitioner blamed representative.
Case-Laws
GST
The text addresses GST registration suspension and service of a show cause notice sent to the chartered accountants email, holding that the registrant bore knowledge and responsibility for the contact details provided. Reliance on the professionals alleged failure to communicate was deemed insufficient without satisfactory proof or action against the representative, and an offer to deposit half the liability did not justify departing from statutory procedure. Consequently, discretionary equitable relief was refused and the petitions lacked merit and were dismissed.
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Detention and release under UPGST Act involving online notice service, remittance for fresh appellate decision, conditional relief provided

Detention and release under UPGST Act involving online notice service, remittance for fresh appellate decision, conditional relief providedCase-LawsGSTChallenge concerning detention and release under the UPGST regime, service of statutory notices via an o

Detention and release under UPGST Act involving online notice service, remittance for fresh appellate decision, conditional relief provided
Case-Laws
GST
Challenge concerning detention and release under the UPGST regime, service of statutory notices via an online portal, and remittance for fresh appellate decision. The respondents assert notices and hearing dates were uploaded to the portal, constituting communication; consequence: the appellate process requires remittance for a fresh decision. Presence of parties counsel is treated as imputed knowledge of the interim order; consequence: benefits of the order apply only if the petitioner complies strictly with stipulated timelines and conditions. Writ petition disposed accordingly.
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Cancellation of registration quashed for failure to consider taxpayer’s reply; remand for fresh order after hearing

Cancellation of registration quashed for failure to consider taxpayer’s reply; remand for fresh order after hearingCase-LawsGSTCancellation of registration was set aside for failure to consider the taxpayer’s uploaded reply to the show-cause notice, const

Cancellation of registration quashed for failure to consider taxpayer's reply; remand for fresh order after hearing
Case-Laws
GST
Cancellation of registration was set aside for failure to consider the taxpayer's uploaded reply to the show-cause notice, constituting breach of the principle of natural justice; consequence: the impugned order is quashed. The matter is remitted to the original adjudicating officer for de novo consideration after affording the taxpayer a meaningful opportunity of hearing and by taking into account the explanation and supporting documents already filed, with directions to pass a fresh reasoned order addressing the submitted representation.
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Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developer

Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developerCase-LawsGSTProfiteering in sale of residential units and obligation to pass on input tax credit under Section 171 is examined,

Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developer
Case-Laws
GST
Profiteering in sale of residential units and obligation to pass on input tax credit under Section 171 is examined, with area-based computation adopted and rejection of an ITC-to-turnover ratio. The investigation under Rule 129 and DGAP report quantified a profiteered amount of Rs. 40,096, requiring refund and proportionate distribution to 1,865 eligible buyers; the respondent accepted the report and agreed to comply. Interest on the profiteered amount under Rule 133(3)(b) and filing of a compliance report to DGAP and the jurisdictional GST Commissioner are directed as operative consequences.
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Omission of Rule 96(10) of CGST Rules and effect on pending proceedings: proceedings lapse absent saving clause

Omission of Rule 96(10) of CGST Rules and effect on pending proceedings: proceedings lapse absent saving clauseCase-LawsGSTOmission of Rule 96(10) of the CGST Rules raised whether proceedings pending under the deleted provision could continue. The court a

Omission of Rule 96(10) of CGST Rules and effect on pending proceedings: proceedings lapse absent saving clause
Case-Laws
GST
Omission of Rule 96(10) of the CGST Rules raised whether proceedings pending under the deleted provision could continue. The court applied the saving clause doctrine, reasoning that continuance of proceedings after omission is permissible only if a saving clause exists; in the absence of any saving clause the pending proceedings lapse. This conclusion is stated subject to the General Clauses Act and specifically Section 6 of that Act. Writ petitions were allowed, resulting in setting aside of the impugned assessment orders.
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Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance

Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration complianceCase-LawsGSTEntitlement to refund of unutilised input tax credit on corporate amalgamation is governed by the transfer mechanism und

Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance
Case-Laws
GST
Entitlement to refund of unutilised input tax credit on corporate amalgamation is governed by the transfer mechanism under Section 87 and statutory compliance with FORM GST ITC-02; the transferee may receive unutilised ITC only if transfer formalities, including valid registration of the transferor at time of transfer and settlement of liabilities, are observed, and registration cancellation takes effect from the date of the sanctioning order. Partial transfer of ITC without complete compliance and concurrent irregular registration actions by officers vitiate relief and invoke the doctrine of pari delicto, preventing either party from obtaining refund where both are at fault. Directions issued for strict procedural adherence in future amalgamations.
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Refund of input tax credit on imported edible oil: HC finds amendment clarificatory and directs reapplication of modified refund formula.

Refund of input tax credit on imported edible oil: HC finds amendment clarificatory and directs reapplication of modified refund formula.Case-LawsGSTClarificatory amendment to the refund formula for input tax credit applied retrospectively by the HC, reas

Refund of input tax credit on imported edible oil: HC finds amendment clarificatory and directs reapplication of modified refund formula.
Case-Laws
GST
Clarificatory amendment to the refund formula for input tax credit applied retrospectively by the HC, reasoning that the modification was clarificatory in nature and therefore operative retrospectively; consequence: earlier rejection and appellate orders must be set aside and refund claims reconsidered applying the modified formula. Issue of refund entitlement for importer-refiner of edible oil under an inverted duty structure was governed by the amended calculation; consequence: petitioners refund applications to be reexamined afresh by the primary authority using the modified formula. References were made to GST Council and Law Committee recommendations as contextual basis for the amendment.
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Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.

Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.Case-LawsGSTChallenge concerned legality of demand arising from debonding of capital goods and admissibility of inp

Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.
Case-Laws
GST
Challenge concerned legality of demand arising from debonding of capital goods and admissibility of input tax credit (ITC). Court noted customs NOC confirmed IGST liability on debonding of indigenous goods and that payment had been discharged; petitioner contended this precluded a second demand by state authorities, with consequence that the impugned demand for the same IGST was contested. Court recorded petitioners concession not to contest a specified portion relating to tax, interest and penalty, while permitting challenge to remaining demands alleging excess or ineligible ITC; consequence: petitioner directed to pursue remedy before the Joint Commissioner (Appeals) and writ disposed on those terms.
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Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering risk

Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering riskCase-LawsGSTCustodial detention and bail in economic offences focusing on large-scale Input Tax Credit fraud: court emphasises that system

Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering risk
Case-Laws
GST
Custodial detention and bail in economic offences focusing on large-scale Input Tax Credit fraud: court emphasises that systematic tax evasion via creation of non-existent firms, issuance of fake invoices and fraudulent availment of ITC constitutes grave economic offence; reasoning rests on material from GSTN analytics, e-way bills, banking and electronic evidence showing a structured, premeditated scheme causing substantial public revenue loss, and allegations of effective control by the petitioner. The risk that release may enable tampering with digital and documentary evidence or influencing witnesses weighed against personal liberty, resulting in refusal of bail.
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Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.

Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.Case-LawsGSTValidity of refund sanction orders was examined with primary focus on procedural fairness and the requirement

Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.
Case-Laws
GST
Validity of refund sanction orders was examined with primary focus on procedural fairness and the requirement of a reasoned, speaking order. The court found the impugned administrative order failed to consider petitioner's submissions and lacked discussion showing the refund claim was legally incorrect; rejection rested on the department's inability to distinguish payment purpose without contrary material. Consequently the impugned order was held unsustainable for want of a reasoned decision and natural justice, and the matter was directed to be reconsidered or dealt with further to meet the ends of justice.
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Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachments

Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachmentsCase-LawsGSTCondonation of delay for filing GSTR-3B returns was considered in relation to entitlement to

Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachments
Case-Laws
GST
Condonation of delay for filing GSTR-3B returns was considered in relation to entitlement to benefit under Section 62 of the GST Act; the HC applied a prior High Court precedent and extended the Section 62(2) benefit to the petitioner, thereby treating assessment entries for JanuaryJuly 2023 as withdrawn and setting aside the impugned endorsement. Consequent enforcement actions, including garnishee proceedings and attachment of the petitioners bank account, were revoked. Appeals filed beyond the limitation under Section 107(1) were addressed through grant of the statutory benefit, resulting in vacation of the assessment consequences for the specified tax periods.
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GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.

GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.Case-LawsGSTThe text addresses entitlement to refund of GST paid on assignment/transfer of leasehold rights, noting precedent that such assignme

GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.
Case-Laws
GST
The text addresses entitlement to refund of GST paid on assignment/transfer of leasehold rights, noting precedent that such assignment constitutes transfer of immovable property and does not attract GST as supply under the GST Act; consequence: tax paid on that leasehold transfer is capable of refund. It records issuance of a Deficiency Memo in Form RFD-03 citing illegible documents and absence of a GST Council notification, and the respondents acceptance to consider any fresh refund application. Operative effect: petitioner to reapply and the refund shall be paid within two weeks of receipt of the application.
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GST officer caught for accepting Rs 3.5 lakh bribe

GST officer caught for accepting Rs 3.5 lakh bribeGSTDated:- 26-1-2026PTIPalakkad (Kerala), Jan 26 (PTI) A GST enforcement officer was caught red-handed by the VACB for accepting a bribe of Rs 3.5 lakh to release two lorries seized with scrap load here, o

GST officer caught for accepting Rs 3.5 lakh bribe
GST
Dated:- 26-1-2026
PTI
Palakkad (Kerala), Jan 26 (PTI) A GST enforcement officer was caught red-handed by the VACB for accepting a bribe of Rs 3.5 lakh to release two lorries seized with scrap load here, officials said on Monday.
The accused was identified as Suman P N, an enforcement officer with the Walayar GST Enforcement Squad and a native of Kurudikkad in Palakkad district.
The Vigilance and Anti-Corruption Bureau (VACB) officials said this was one of the highest bribe amounts detected in recent trap cases.
According to the VACB, the complainant and his friend jointly run a scrap business and had collected scrap from various dealers with valid bills.
While transporti

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India moving towards becoming third-largest economy in near future: President Murmu

India moving towards becoming third-largest economy in near future: President MurmuGSTDated:- 25-1-2026PTINew Delhi, Jan 25 (PTI) President Droupadi Murmu on Sunday said India is the world’s fastest-growing major economy and is moving towards achieving it

India moving towards becoming third-largest economy in near future: President Murmu
GST
Dated:- 25-1-2026
PTI
New Delhi, Jan 25 (PTI) President Droupadi Murmu on Sunday said India is the world's fastest-growing major economy and is moving towards achieving its goal of becoming the third-largest economy in the near future, despite global uncertainties.
In her address to the nation on the eve of the 77th Republic Day, she said the country is recording continuous economic growth, driven by large-scale investments in world-class infrastructure and guided by the principles of 'atmanirbharata' and 'swadeshi'.
“By investing in the creation of world-class infrastructure, we are rebuilding our economic strength at a much larger scale

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Rising cigarette prices fuel counterfeit boom in Bihar’s Munger

Rising cigarette prices fuel counterfeit boom in Bihar’s MungerGSTDated:- 25-1-2026PTIBhagalpur, Jan 25 (PTI) Munger, a nondescript town in Bihar that once etched its name in industrial history as the first place in Asia to roll out cigarette sticks, is n

Rising cigarette prices fuel counterfeit boom in Bihar's Munger
GST
Dated:- 25-1-2026
PTI
Bhagalpur, Jan 25 (PTI) Munger, a nondescript town in Bihar that once etched its name in industrial history as the first place in Asia to roll out cigarette sticks, is now grappling with a very different distinction: emerging as a hub for counterfeit cigarettes amid steadily rising prices.
The town has long been associated with India's cigarette industry. A factory set up here in 1907 by the erstwhile Imperial Tobacco Company of India Ltd, now ITC Ltd, a diversified conglomerate and a Nifty 50 constituent, was the company's first manufacturing unit and remains its oldest. Interestingly, the Munger factory of ITC shares its birth year with

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te sticks worth around Rs 50 lakh, along with Rs 85 lakh in cash, from a locality near the factory area. The haul underscored the growing threat posed by the trade, which not only deprives the exchequer of tax revenue but also raises serious public health concerns.
“It is a serious issue afflicting this area, and we are making concerted efforts to curb it,” Munger Superintendent of Police Syed Imran Masood told PTI.
“We have conducted several search and seizure operations in the past to rein in the counterfeit cigarette trade. Following the recent big seizure, it appears that many syndicates have either gone underground or fled the district, as no similar incidents have been reported since the Rs 50 lakh haul,” he said.
Masood, however,

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igarette vendor, said agents working for syndicates collect empty packets of popular brands from retailers at prices ranging from Rs 1 to Rs 1.5 per packet.
“These packets are reused to pack counterfeit cigarettes, which are then pushed into the market. The people involved keep changing frequently to maintain anonymity,” Chaurasia said.
With cigarette prices already having risen sharply, many consumers are turning to cheaper alternatives. “That's where counterfeit or smuggled cigarettes come to their rescue, because they cost much less than the original ones,” he added.
Besides this, Munger is also known for its craftsmanship in country-made firearms, and the rise of illegal arms manufacturing is another key reason behind the decline of

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GST official’s death: Wife claims he was harassed at work; deceased’s colleague booked

GST official’s death: Wife claims he was harassed at work; deceased’s colleague bookedGSTDated:- 24-1-2026PTIBeed, Jan 24 (PTI) A GST official found dead in a car in Maharashtra’s Beed district last week was driven to suicide due to sustained mental haras

GST official's death: Wife claims he was harassed at work; deceased's colleague booked
GST
Dated:- 24-1-2026
PTI
Beed, Jan 24 (PTI) A GST official found dead in a car in Maharashtra's Beed district last week was driven to suicide due to sustained mental harassment at work, his wife has claimed.
A case of abetment of suicide has been registered against a Goods and Services Tax department official from the district, police said on Saturday.
Sachin Jadhavar was found dead in a car on January 17 in Kapildharwadi stretch of the Dhule-Solapur highway, with police claiming at the time that a note recovered from the spot mentioned work-related issues.
The deceased's wife, Mayuri Jadhavar, who met Beed Superintendent of Police Navneet

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Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.

Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.Case-LawsGSTRemittance of a GST demand alleging misuse of GST credentials was ordered back for fresh adjudication on merits, co

Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.
Case-Laws
GST
Remittance of a GST demand alleging misuse of GST credentials was ordered back for fresh adjudication on merits, conditioned on the taxpayer depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days; upon compliance the respondent must pass a final order on merits expeditiously and the bank attachment will be vacated. The taxpayer must also file a substantive reply to the show cause notice within the same period treating the impugned order as an addendum. Failure to comply permits the respondent to recover tax as if the petition were dismissed.
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Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.

Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.Case-LawsGSTAdvance ruling addresses eligibility to claim input tax credit (ITC) on food and beverage service

Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.
Case-Laws
GST
Advance ruling addresses eligibility to claim input tax credit (ITC) on food and beverage services supplied as part of event management. The authority classifies event management as a composite supply with the principal supply being event management; food and beverages are ancillary elements. Because the outward supply is a taxable composite supply, ITC on inward food and beverage services is admissible provided the recipient holds a tax invoice complying with Section 16(2) and the supplier has charged the tax rate applicable to the principal supply. A single consolidated invoice suffices and re-invoicing with a margin does not defeat ITC entitlement.
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Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.

Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.Case-LawsGSTTwo distinct authorities issued separate demands and penalties for delayed filing of GSTR-3B returns for the same period, r

Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.
Case-Laws
GST
Two distinct authorities issued separate demands and penalties for delayed filing of GSTR-3B returns for the same period, resulting in duplication of proceedings and double taxation; the impugned administrative action was held unsustainable and consequently quashed, with the writ petition allowed. The legal points focus on duplication of proceedings as a bar to multiple demands for the same tax period, the resultant double taxation, liability for interest and penalty arising from delayed GSTR-3B filings, and the availability of writ relief to challenge overlapping tax proceedings.
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Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.

Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.Case-LawsGSTWrong entries in GSTR-3B concerning Input Tax Credit were rectified through filing of GSTR-9 and GSTR-9C, and the rectificati

Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.
Case-Laws
GST
Wrong entries in GSTR-3B concerning Input Tax Credit were rectified through filing of GSTR-9 and GSTR-9C, and the rectification mechanism negated any short payment or excess-claim consequence; therefore issuance of recovery notices was unjustified where GSTR-9C was filed. Misclassification of IGST as CGST/SGST did not cause revenue loss because the excess ITC remained available to government and was not actually availed to discharge CGST/SGST liabilities. The impugned recovery action based on alleged excess ITC claim is unsustainable in law and liable to be quashed.
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Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusion

Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusionCase-LawsGSTReversal of input tax credit was predicated on classification of goods

Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusion
Case-Laws
GST
Reversal of input tax credit was predicated on classification of goods as non-exempt though the show-cause notice did not raise that ground; the notice failed the legally required specificity and the adjudication proceeded beyond the matters pleaded, breaching principles of audi alteram partem and statutory notice requirements, and therefore the adjudication order was set aside. The respondents remain free to initiate fresh proceedings in accordance with law, subject to exclusion of the period from February 24, 2025 until disposal of the writ petition or receipt of certified copy when computing limitation for any new proceedings.
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