Author: admin_gst

Trackase Launches AI-Enabled GST Litigation Management Platform to Streamline Dispute Handling
GST
Dated:- 15-11-2025
PTI
Delhi, India (NewsVoir) IndiaÂ’s AI-enabled GST litigation management platform, Trackase, has launched to redefine how businesses, law firms, tax experts, and Chartered Accountants manage GST disputes while bringing automation, transparency, and speed to one of the most complex aspects of indirect taxation.
The company marks a major step forward in simplifying and digitizing GST dispute management across IndiaÂ’s legal and tax ecosystem. Built with the vision to streamline case tracking, document management, and workflow automation, the platform empowers organizations to handle GST litigation seamlessly – min

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re, transparency, and speed to the entire litigation management process. Our goal is to empower tax and finance professionals with the tools they need to stay compliant and make informed decisions.” Through intelligent automation and analytics, Trackase serves as a strategic enabler for CFOs, tax heads, compliance officers, and Chartered Accountants, helping them not only manage disputes efficiently but also extract valuable insights from their litigation data to improve strategic decision-making.
The platform is equipped with a suite of powerful features. Its smart case tracking module allows real-time monitoring of GST litigation cases across jurisdictions and authorities. The centralized document management system ensures secure, cloud

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Two held in fake invoice racket by CGST commissionerate in Guwahati
GST
Dated:- 15-11-2025
PTI
Guwahati, Nov 15 (PTI) Two persons have been arrested by the Central Goods and Service Tax (CGST), Guwahati Commissionerate, for alleged involvement in a fake invoice racket.
An official statement said on Friday that the anti-evasion unit of CGST Guwahati Commissionerate had obtained specific intelligence that a group of individuals was involved in supply of fake invoices to various recipi

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CBIC Chairman inaugurates 'GST , ”
GST
Dated:- 15-11-2025

The CBIC stall at the IITF features helpdesks for onsite assistance, educational and awareness content, digital & interactive displays, public engagement and entertainment activities, magic shows, puppet shows, live quizzes, caricature artists, virtual reality (VR) games, and selfie, and youth and career orientation
Shri Sanjay Kumar Agarwal, Chairman, Central Board of Indirect Taxes and Customs (CBIC), along with Members of the CBIC, inaugurated the GST & Customs Pavilion at the 44th India International Trade Fair (IITF) 2025, held at, Pragati Maidan, New Delhi, today.
The Pavilion, themed “Next-Gen GST: सरल कर, खुशहाल राष्ट्र”, embodies CBIC's vision of a simplified, technology-driven, and citizen-centric tax ecosystem. The theme reflects the Government's c

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sitors to understand the benefits and avail the maximum savings and relief offered through the new initiatives.
The Chairman also cautioned visitors against sharing their identity documents with unauthorized individuals, urging them to remain vigilant to avoid falling victim to frauds committed in the name of GST or Customs.
The GST & Customs Pavilion serves as an interactive platform for taxpayers, industry representatives, students and the general public to engage with the latest initiatives of CBIC. The Pavilion has been designed to spread awareness about recent public and industry-friendly reforms under GST and Customs, and to showcase the Department's ongoing efforts to enhance taxpayer facilitation and service delivery.
Key Highlights of the Pavilion:
1. Helpdesks for Onsite Assistance: The Pavilion features eight dedicated helpdesks manned by domain experts from GST, Customs, GST Network (GSTN), ICEGATE and CPGRAMS. These hel

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gagement and Entertainment Activities: In keeping with IITF's vibrant spirit, the Pavilion also features Magic Shows, Puppet Shows, Live Quizzes, Caricature Artists, Virtual Reality (VR) games, and Selfie Corners – all designed to spread tax awareness in an engaging and accessible manner. Informative brochures and leaflets on GST, Customs and taxpayer services are also being distributed to visitors.
5. Youth and Career Orientation: The Pavilion also introduces visitors, especially students, to the dynamic and diverse career opportunities available in the CBIC, encouraging the younger generation to learn about the vital role the Department plays in nation-building and trade facilitation.
The Pavilion will remain open throughout the duration of the India International Trade Fair, offering visitors a unique opportunity to experience the evolving landscape of indirect taxation and the strides taken by CBIC towards a “Digital, Transparent and Efficient I

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Petitioner allowed to appeal after depositing Rs.3,91,976 exceeding Section 107 pre-deposit; appeal filing stays order.
Case-Laws
GST
The HC held that, notwithstanding challenges to the constitutional validity of impugned notifications and defects in ex parte adjudication violating principles of natural justice, the Petitioner – having voluntarily deposited Rs. 3,91,976, which exceeds the statutory pre-deposit required under Section 107 – is permitted to institute an appeal without any further pre-deposit. Pursuant to Section 107(7), the filing of the appeal shall operate to stay the impugned order automatically. Consequently, the provisional attachment order dated 11 September 2025 is set aside. The petition is disposed of accordingly, with liberty to proceed with the statutory appellate remedy.
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Seizure and penalty under s.129(3) GST quashed where e-way bill produced before detention, no mens rea found
Case-Laws
GST
The HC allowed the petition and quashed the impugned seizure and penalty order issued under s.129(3) of the GST Act. The court found that the e-way bill was generated prior to detention and was produced with the reply to the show cause notice before the seizure order was passed, negating any inference of intent to evade tax. In light of the timely documentary production and absence of mens rea, the impugned orders were unsustainable in law. Consequentially, all penal and seizure measures pursuant to the detention were set aside and the petition was allowed.
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Petitioner allowed to appeal after depositing Rs.3,91,976 exceeding Section 107 pre-deposit; appeal filing stays order.
Case-Laws
GST
The HC held that, notwithstanding challenges to the constitutional validity of impugned notifications and defects in ex parte adjudication violating principles of natural justice, the Petitioner – having voluntarily deposited Rs. 3,91,976, which exceeds the statutory pre-deposit required under Section 107 – is permitted to institute an appeal without any further pre-deposit. Pursuant to Section 107(7), the filing of the appeal shall operate to stay the impugned order automatically. Consequently, the provisional attachment order dated 11 September 2025 is set aside. The petition is disposed of accordingly, with liberty to proceed with the statutory appellate remedy.
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Writ petition dismissed against appellate order rejecting appeal for Section 107(6) GST pre-deposit default and on merits upheld
Case-Laws
GST
The HC dismissed the writ petition challenging an appellate order that had concurrently rejected the Appellant's appeal on both non-compliance with the pre-deposit obligation under Section 107(6) of the GST Act, 2017 and on merits. The Court distinguished earlier Bench orders that condemned dismissal solely for physical non-deposit without direction, finding the impugned order here decisively addressed substantive issues as well as the technical default. Because the merits findings were supported and no misdirection or illegality justified interference or remand, the Court concluded that setting aside the order in toto or ordering a fresh hearing was unwarranted and therefore dismissed the petition.
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Exide Industries Q2FY'26 net profit declines 26pc YoY to Rs 173.6 crore
GST
Dated:- 14-11-2025
PTI
Kolkata, Nov 14 (PTI) Exide Industries Ltd on Friday reported a 26 per cent decline in consolidated net profit to Rs 173.64 crore for the quarter ended September, impacted by a transitional phase due to GST changes.
The company had posted a consolidated net profit of Rs 233.40 crore in the corresponding quarter a year ago, Exide Industries said in a regulatory filing.
Consolidated revenue from operations saw a marginal decline of 1.9 per cent to Rs 4,364.51 crore during the quarter, down from Rs 4,450.00 crore a year earlier.
For the half-year ended September 2025, consolidated net profit was 1.3 per cent lower at Rs 448.22 cror

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WPI inflation falls to 27-month low of (-) 1.21 pc in Oct on GST cut, favourable base
GST
Dated:- 14-11-2025
PTI
New Delhi, Nov 14 (PTI) Wholesale Price Inflation (WPI) fell to a 27-month low of (-) 1.21 per cent in October, led by a sharp deflation in food items like pulses and vegetables, and lower prices of fuel and manufactured items, government data showed on Friday.
WPI-based inflation was 0.13 per cent in September and 2.75 per cent in October last year.
“The negative rate of inflation in October 2025, is primarily due to decrease in prices of food articles, crude petroleum & natural gas, electricity, mineral oils and manufacture of basic metals etc ,” the industry ministry said in a statement.
According to WPI data

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to keep the wholesale index into deflation. Consequently, Ind-Ra anticipates wholesale deflation in November 2025 to be under 1 per cent,” said Paras Jasrai, Associate Director at India Ratings and Research.
The fall in WPI inflation is on expected lines after the rates of Goods and Services Tax (GST) were slashed effective September 22.
GST rates on daily use mass consumption items were cut as part of the tax rate rationalisation under which the four-tier tax structure was brought down to just 2 slabs of 5 and 18 per cent.
The tax cuts which lowered prices of goods, plus a favourable inflation base of last year, has pulled down both wholesale and retail inflation.
Data released last week showed, retail inflation was at an all-time

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WPI inflation falls to (-) 1.21 pc in Oct on GST cut, favourable base
GST
Dated:- 14-11-2025
PTI
New Delhi, Nov 14 (PTI) Wholesale price inflation (WPI) fell to (-) 1 .21 per cent in October, driven by a decline in prices of food articles like pulses and vegetables, as well as lower fuel and manufactured items' prices, government data showed on Friday.
WPI-based inflation was 0.13 per cent in September and 2.75 per cent in October last year.
“The negative rate of inflation in October 2025, is primarily due to decrease in prices of food articles, crude petroleum & natural gas, electricity, mineral oils and manufacture of basic metals etc ,” the industry ministry said in a statement.
According to WPI data, deflation in food a

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daily use mass consumption items were cut as part of the tax rate rationalisation under which the four-tier tax structure was brought down to just 2 slabs of 5 and 18 per cent.
The tax cuts which lowered prices of goods, plus a favourable inflation base of last year, has pulled down both wholesale and retail inflation.
Data released last week showed, retail inflation was at an all-time low of 0.25 per cent in October, driven down by GST rate cuts and a high base of last year. In September retail or consumer price index inflation was 1.44 per cent.
The Reserve Bank of India (RBI), which takes into account retail inflation, had kept benchmark policy rates unchanged at 5.5 per cent last month.
The decline in both retail and WPI inflat

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Order set aside and matter remanded for fresh adjudication after breach of natural justice; petitioner must deposit Rs.25,000
Case-Laws
GST
HC remanded the matter to the adjudicating authority, setting aside the impugned order and directing fresh adjudication because the petitioner was not afforded audi alteram partem due to failure to file a reply to the show cause notice. The Court found a breach of natural justice and required that the adjudicator afford the petitioner an opportunity to be heard and decide the matter on merits. Remand is conditional on the petitioner depositing Rs.25,000 with the Delhi GST Department as costs for delay. The writ petition is disposed of accordingly, with directions for expeditious re-adjudication consistent with principles of fair hearing.
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Detention and seizure under Section 129 GST quashed where genuine import documents and e-way bill later produced
Case-Laws
GST
The HC held that detention and seizure under section 129 of the GST Act was unwarranted where goods were accompanied by genuine import documents and an e-way bill subsequently produced before the seizure order; the record showed the vehicle and goods transported from one State to another and no dispute as to quality, quantity or weight. The court found no mens rea to evade tax arising merely from a change in place of destination or from a technical glitch in generating the e-way bill. Consequently, the impugned orders issued by the respondents were quashed and the petition was allowed.
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Adjudication order set aside for confirming demand beyond show-cause notice; remand for fresh hearing under Section 75(7)
Case-Laws
GST
The HC dismissed the appeal as time-barred but allowed the petition insofar as the impugned adjudication order violated Section 75(7) of the Goods and Services Tax Act, 2017 by confirming a demand (Rs. 6,52,259.04) exceeding the amount and grounds specified in the show-cause notice (Rs. 2,34,626.52). The court held the defect as substantive and not cured by mere indication of a reply date where the petitioner pleaded non-receipt of the notice. The adjudication order was set aside and the matter remitted to Respondent No.4 for issuance of fresh hearing opportunity, consideration of the petitioner's response, and passing of a fresh order strictly in accordance with law.
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Section 74 invocation requires clear allegation of fraud, wilful misstatement or suppression; notices defective, Section 73 recovery possible
Case-Laws
GST
HC quashed impugned show cause notices and orders issued under Section 74 of the TNGST Act, 2017, holding that invocation of the extended limitation provision requires clear allegation that non-payment, short payment, erroneous refund or wrongful ITC availing arose from fraud, wilful misstatement or suppression of facts. The notices and orders failed to allege those essential elements and used language of “determination” suggesting predetermination rather than the statutory requirement to “specify” sums payable, rendering procedural source-of-liability defective. Because Section 74 was improperly invoked, the writ petition succeeds; the revenue remains at liberty to pursue recovery under other provisions, including Section 73, if legally permissible.
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Writ petition dismissed challenging penalty under s.122 CGST for fraudulent ITC via bogus firms; appeal lies under s.107 CGST
Case-Laws
GST
The HC dismissed the writ petition challenging imposition of penalty under s.122 CGST, finding fraudulent availment of input tax credit through creation and operation of non-existent bogus firms by the petitioner and associates. The court held that matters involving complex transactions and voluminous evidence arising from investigatory findings are ordinarily unsuitable for writ relief and are more appropriately addressed through statutory appellate remedies; the impugned order is appealable under s.107 CGST. The HC further upheld the validity of Circular No.254/11/2025 appointing the proper officer, observing the Additional Commissioner was empowered to issue the show cause notice under s.122. Writ relief was refused and the petition dismissed.
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DGGI Delhi Zonal Unit uncovers racket for fraudulently availaing Rs. 645 crore ITC; Key operator arrested
GST
Dated:- 14-11-2025

The Directorate General of GST Intelligence (DGGI), Delhi Zonal Unit, has uncovered a massive case of fraudulent availment and passing of Input Tax Credit (ITC) through a web of 229 dummy GST-registered firms, controlled and operated by a Delhi-based syndicate.
Acting on credible intelligence, DGGI officers conducted coordinated search operations at multiple premises across Delhi, unearthing huge cache of incriminating documents, digital devices, and ledgers that established the operation of non-existent firms engaged in issuing invoices without actual supply of goods or services. This included 162 m

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Petitioner granted bail under conditions despite Section 132 offences; prolonged custody since 18.04.2025 deemed unjustified
Case-Laws
GST
The HC grants the petitioner bail, subject to furnishing bail/surety bonds to the satisfaction of the trial court/duty magistrate and compliance with any imposed conditions. The court notes the offences under Section 132 expose liability up to five years' imprisonment but recognizes economic offences require stern treatment; however the allegations (operation of multiple bogus firms and wrongful availing/passing of input tax credit causing alleged loss) remain to be proved. Having been in custody since 18.04.2025 and where prosecution evidence is predominantly documentary and electronic, continued detention is unjustified as violative of Article 21 and the principle that bail is the norm and incarceration the exception; petition allowed.
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Petition allowed; multiple adjudication orders and single show-cause notice quashed, directing consequential action for implementation consistent with law
Case-Laws
GST
The HC allowed the petition, quashed the impugned adjudication orders and the show-cause notice, and directed appropriate consequential action. Specifically, the Court set aside Adjudication Order No. DCCT(Audit)-4.9/GST/DRC-7/T.No./2024-25 dated 31.08.2024 and Adjudication Order No. JCCT/DGSTO-4/ACCT(AUDIT)-4.6/GST/U-73/T/2024-25 dated 19.07.2024, together with Show Cause Notice No. ADCOM/ENF/ACCT-21/DRC-01/INS 1547/2023-24 dated 23.11.2023. The HC found disposal by quashing appropriate in the context of the issuance of a single SCN for multiple assessment years and the subsequent adjudications by different officers, and issued directions for implementation of the order consistent with law. Petition allowed; parties anonymized herein as Petitioner and Respondents.
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Section 130 cannot replace assessment under Sections 73/74; Section 35(6) mandates tax determination for unrecorded goods
Case-Laws
GST
The HC held that proceedings under section 130 of the GST Act, initiated against the petitioner following a survey that disclosed excess unrecorded stock, were unsustainable; where goods are not recorded in statutory accounts, section 35(6) mandates determination of tax and invocation of the adjudicatory provisions of sections 73/74 mutatis mutandis. The court concluded the GST enactment is a self-contained code prescribing remedial measures for unaccounted goods and that section 130 cannot be employed in lieu of the assessment/penalty route under sections 73/74. The impugned order was quashed and the petition allowed.
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Petition dismisses challenge to GST cancellation but grants fresh hearing after Section 107 appeal rejected for delay
Case-Laws
GST
In HC, the petition challenging cancellation of the petitioner's GST registration was dismissed insofar as the statutory appeal under Section 107 was rejected solely for delay in filing; the impugned order of cancellation remains operative. For ends of justice, the Court granted the petitioner an equitable opportunity to be heard and directed the departmental authority to issue a fresh show-cause notice to the petitioner by email or registered post, afford a personal hearing, and pass a reasoned order within eight weeks from issuance. The petition was disposed of accordingly, subject to compliance with the Court's directions.
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2 held for creating fake GST firms, claiming Rs 11.79 cr Input Tax Credit
GST
Dated:- 13-11-2025
PTI
Hyderabad, Nov 13 (PTI) Two persons have been arrested for allegedly being part of an inter-state network that created 10 fake GST-registered firms and fraudulently claimed Rs 11.79 crore Input Tax Credit (ITC), the police said on Thursday.
According to a release from the Cyberabad Police Commissionerate, the accused used forged documents to register the firms and generate fake invoices and fabricated turnovers, causing a loss of Rs 11.79 crore to the government.
The network operated across several states, using fake Aadhaar cards, PAN cards, electricity bills, rental agreements, and other forged documents. They also manipulat

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93-day delay condoned due to consultant incapacitation supported by psychiatrist certificate; appellate order set aside, appeal restored
Case-Laws
GST
The HC allowed the writ petition, holding that the petitioners' explanation for a 93-day delay in filing the statutory appeal – namely incapacitation of their consultant supported by a psychiatrist's certificate – was reasonable, plausible and not indicative of gross negligence or deliberate laches. The court condoned the delay, set aside the impugned appellate order dated March 29, 2025, and remitted the matter to the Appellate Authority for adjudication on merits. The petition is disposed of accordingly, with directions limited to restoration of the appeal for fresh hearing before the appropriate appellate forum.
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Order quashes penalty under Section 129(1)(b); directs recalculation under Section 129(1)(a) where e-way bill and invoice identify registered dealer
Case-Laws
GST
The HC set aside the impugned order dated 18.10.2025 and allowed the petition, holding that where goods were accompanied by an e-way bill and tax invoice identifying a registered dealer, any liability could only arise under Section 129(1)(a) of the U.P. Goods and Services Tax Act, 2017; the Adjudicating Authority erred in computing penalty under Section 129(1)(b). The matter is remitted to the tax authorities to quantify the penalty in accordance with Section 129(1)(a) within three weeks of the order. The petition is disposed of; parties are directed to comply with the remittal for calculation of the appropriate penalty.
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Fusible interlining with 85%+ cotton classifiable under Chapter 52; textile composition test determines tariff treatment
Case-Laws
GST
AAR held that fusible interlining fabric composed of 85% or more cotton is classifiable under Chapter 52 of the Tariff Schedule. Relying on the legal effect of the Tribunal's prior order and Circular No. 5/89 concerning the treatment of fusible interlinings before the insertion and after deletion of Note 2(c) to Chapter 59, the Authority concluded that such goods are to be classified according to their predominant textile material; where cotton predominates, Chapter 52 applies. The applicant's submitted laboratory test establishing textile composition governed the classification outcome, resulting in duty treatment and tariff classification under Chapter 52.
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Petition dismissed for procedural abuse and failure to comply with Section 107(6)(b) pre-deposit; Order II Rule 2 CPC applied.
Case-Laws
GST
The HC dismissed the petition challenging an ex parte order under Section 74 UPGST Act, holding the challenge misconceived and liable to be rejected. The court found the appellant pursued successive writs to evade the pre-deposit required by Section 107(6)(b) of the GST Act, failed to seek exemption from pre-deposit before the appellate authority and the apex court, and did not prosecute the statutory appeal within limitations. Applying principles of Order II Rule 2 CPC, the HC held the remedy of appeal and exemption were always available and deliberately not pursued; accordingly the petition is dismissed for non-compliance with the statutory pre-deposit requirement and procedural abuse.
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