Author: admin_gst

Input tax credit under GST requires proof of supplier tax payment; reading down of the condition was refused
Case-Laws
GST
Section 16(2)(c) of the CGST Act was upheld as a cumulative condition for input tax credit, and the purchaser must prove that tax charged on the supply was actually paid to the Government. The Court held that clauses (a) to (d) of Section 16(2) must be read conjointly, that ITC is a statutory concession rather than a vested right, and that non-payment by the supplier cannot be ignored merely because the recipient has the invoice and goods or services. Reading down was refused because the provision is clear, fits the GST scheme, and preserves revenue integrity against fraudulent transactions.
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Damages under arbitral award are not taxable supply where settlement is merely consequential to award satisfaction
Case-Laws
GST
Payment of damages under an arbitral award did not amount to a taxable supply under the CGST Act because the settlement before the Delhi High Court was not an independent commercial arrangement to refrain from an act or tolerate a situation. The withdrawal or suspension of enforcement proceedings in the UK and US followed only from full satisfaction of the award and did not create separate consideration or a distinct service. In the absence of an independent contract and consideration, Section 7 and Entry 5(e) of Schedule II were inapplicable, and the IGST charge could not be sustained. The intimation and show cause notice were quashed for lack of jurisdiction, and the writ petition was entertained despite the alternate remedy rule.
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Electric bus hiring with operator classified as vehicle rental; electricity is not “fuel”, so residual GST rate applies.
Case-Laws
GST
An AAR held that hiring electric buses with drivers, where the recipient controlled routes, frequency and schedules, is rental of road vehicles with operator under SAC 996601. It further held that the word “fuel” in Entry 10(i) of Notification No. 11/2017-CT(R) carries its ordinary meaning as a combustible material and does not include electricity. Because electricity was outside the scope of fuel, the concessional entry did not apply and the service fell under the residual Entry 10(iii), attracting GST at 18%.
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Educational institution exemption denied for supplementary coaching; services treated as taxable commercial training and coaching under GST.
Case-Laws
GST
Academic coaching for students of Standards 5 to 12 was treated as supplementary tuition, not as services supplied by an educational institution. The Authority found that the activity did not amount to pre-school education, education up to higher secondary level or equivalent, curriculum-based education leading to a recognised qualification, or approved vocational education. As the applicant did not fall within the definition of “educational institution” under the exemption notification, Entry 66 exemption was unavailable. The service was therefore classified as commercial training and coaching under SAC 999293 and held taxable at 18% GST.
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Natural justice in GST adjudication: replies must be considered, with fresh hearing granted after a conditional deposit undertaking.
Case-Laws
GST
Allegations that the taxpayers failed to produce documents showing inward movement of goods, and thus wrongly availed and passed on input tax credit, led to proceedings under the GST penalty provisions. The Court noted the grievance that the replies had not been considered in the impugned order, raising a natural justice concern. Recording the taxpayers' undertaking to deposit 10% of the disputed tax, the Court remitted the matters for fresh adjudication on merits, directed filing of replies with supporting documents, and ordered that the bank attachment be lifted on compliance.
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Document Identification Number defect invalidates GST assessment orders; delayed writs entertained subject to partial tax deposit and remand.
Case-Laws
GST
Absence of a Document Identification Number rendered the assessment orders invalid, as the High Court followed its earlier view that DIN is an inherent requirement for such orders. Although delay in filing the writ petitions was objected to on the basis of portal service, the Court entertained the delayed petitions in light of practical difficulties under the online GST regime, subject to deposit of 20% of the disputed tax. The impugned orders were set aside and the matter was remanded for fresh assessment after granting due opportunity of hearing, with adjustment of amounts already paid or recovered and exclusion of the intervening period for limitation.
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Interim bail and writ protection under CGST Act confined to criminal proceedings, leaving revenue adjudication under Sections 73 and 74 unaffected.
Case-Laws
GST
Interim protection granted in writ proceedings against criminal proceedings under the CGST Act was confined to the criminal process and did not restrain the Revenue from pursuing adjudicatory action under Sections 73 or 74. The HC noted that the challenged order was only an interim bail order, that custody was not shown to be required for further investigation, and that the connected writ orders stayed criminal proceedings alone. On that basis, the Court declined to interfere and dismissed the appeal, leaving open the question of maintainability of the writ petition in light of the Magistrate's earlier refusal of bail.
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Consolidated GST show cause notices upheld, while limitation must still be tested separately for each period covered.
Case-Laws
GST
Sections 73 and 74 of the CGST Act do not bar a common or consolidated show cause notice for more than one tax period or financial year. The Court held that the references to “any period” and the limitation provisions do not confine notice issuance to a single financial year, while each component of a consolidated notice must still independently satisfy the applicable limitation test. It also rejected the objection based on pecuniary jurisdiction of the proper officer. Where Orders-in-Original were challenged, the Court restored the statutory position and granted time to file appeals, with limitation objections not to be raised if appeals were filed within the period allowed.
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Directory waiver filing period under GST notification cannot be treated as a mandatory bar on delayed applications.
Case-Laws
GST
A waiver application under Notification No. 21/2024-Central Tax was treated by the High Court as subject to a directory, not mandatory, three-month filing period because the notification used the word may. The rejection of the application solely on the ground of delay was therefore based on an erroneous interpretation of law. The Court quashed the rejection in FORM GST SPL-07 and directed the authority to reconsider the waiver application on merits in accordance with law, while keeping the show cause notice, summary notice and order in original in abeyance until that reconsideration.
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Andhra nets Rs 5,542.7 cr tax revenue in April, 'highest-ever' monthly collections
GST
Dated:- 1-5-2026
PTI
Amaravati, May 1 (PTI) Andhra Pradesh recorded total tax collections of Rs 5,542.7 crore in April 2026, marking the highest-ever monthly revenue since the introduction of Goods and Services Tax.

Chief Commissioner of State Tax A Babu noted that the strong performance came despite structural challenges arising from GST 2.0 rate rationalisation, which had an estimated annual revenue impact of Rs 8,000 crore.

“April 2026 recorded total collections of Rs 5,542.70 crore, the highest-ever monthly revenue, reflecting strong administrative efficiency and compliance,” said Babu in an official press release on Friday.

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xpayer base.

For the April month trend since GST implementation, the state has maintained consistent year-on-year growth, demonstrating sustained compliance improvements and robust administrative capacity, the release said.

Total collections across all sectors rose significantly, supported by gains in petroleum VAT, professional tax and key service sectors such as real estate and construction, even as GST revenues were partially impacted by rate cuts on select goods.

Key measures supporting revenue growth included AI-driven data analytics, automated scrutiny systems, and targeted compliance drives to detect tax evasion, identify mismatches and prevent ineligible input tax credit claims.

The department also intensified enforc

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Punjab records highest-ever GST collection of Rs 2,987.4 cr in April
GST
Dated:- 1-5-2026
PTI
Chandigarh, May 1 (PTI) The Punjab government has set a benchmark in tax revenue with the highest-ever monthly collection of Goods and Services Tax (GST) at 2,987.38 crore in April, Finance Minister Harpal Singh Cheema said on Friday.

“The state has recorded a gross GST collection of Rs 2,987.38 crore alongside a net GST collection of Rs 2,725.08 crore. This exceptional performance reflects a remarkable year-on-year net GST growth of 70.70 per cent, translating to an impressive increase of approximately Rs 1,129 crore over our collections in April 2025,” the minister for finance, planning, excise and taxation said.

Elaborating o

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c improvements in core tax administration and compliance,” he said, according to an official statement.

Attributing this financial milestone to rigorous administrative measures, the minister said, “Our robust GST growth is directly supported by intensified enforcement activities across Punjab. Through the extensive leverage of data analytics, coordinated field action, and intelligence-based inspections, we have successfully imposed penalties exceeding Rs 175 crore.

He further said that during a special anti-evasion operation in the iron and steel sector this April, the state executed a record enforcement drive by detaining nearly 200 vehicles in a single day.

Reiterating Chief Minister Bhagwant Singh Mann-led Punjab government's

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GST collections surge to record high of Rs 2.43 lakh cr in April
GST
Dated:- 1-5-2026
PTI
New Delhi, May 1 (PTI) Gross GST collection rose 8.7 per cent in April to a record of about Rs 2.43 lakh crore in April as growth in import-led revenues outpaced domestic transactions, government data showed on Friday.

The previous all-time high collection from Central GST, State GST and Integrated GST was recorded in April last year at over Rs 2.23 lakh crore.

Gross revenues from domestic transactions were up 4.3 per cent to over Rs 1.85 lakh crore, while GST mop-up from imports rose by a massive 25.8 per cent to Rs 57,580 crore in April 2026.

Total gross CGST and SGST collection in April stood at Rs 52,140 crore and Rs 61,331

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ease after the initial dip post the implementation of GST 2.0 from September 2025, in which tax rates on about 375 items were slashed. Also, four tax slabs of 5, 12, 18 and 28 per cent were merged into two of 5 and 18 per cent, with the highest 40 per cent slab for a select few ultra-luxury goods and tobacco products.

Deloitte India, Partner & Indirect Tax Leader, Mahesh Jaising said a notable feature of April GST number is the nearly 26 per cent year-on-year growth in import-linked GST, reflecting sustained trade flows even in a volatile external environment.

“Equally important is the steady performance of domestic GST revenues, which suggests that GST-2.0 led rate rationalisation and simplification measures are beginning to suppor

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Gross and Net GST revenue collections for the month of Apr, 2026
GST
Dated:- 1-5-2026

The gross and net GST revenue collections for the month of Apr, 2026.

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Document 1
GST Gross and Net Collections as on 30/4/2026 (Amount in crores)

Monthly Yearly

GST Collections Apr-25 Apr-26 % Growth Apr-25 Apr-26 % Growth

A B C D = C/B-1 E F G = F/E-1

A.1. Domestic

CGST 48,634 52,140 48,634 52,140

SGST 59,372 61,331 59,372 61,331

IGST 69,504 71,651 69,504 71,651

Gross Domestic Revenue 1,77,511 1,85,122 4.3% 1,77,511 1,85,122 4.3%

A.2. Imports

IGST 45,754 57,580 45,754 57,580

Gross Import Revenue 45,754 57,580 25.8% 45,754 57,580 25.8%

A.3. Gross GST Revenue(A.1+A.2)

CGST 48,634 52,140 48,634 52,140

SGST 59,372 61,331 59,372 61,331

IGST 1,15,259 1,29,232 1,15,259 1,29,232

Total Gross GST Revenue 2,23,265 2,42,702 8.7% 2,23,265 2,42,702 8.7%

B.1. Domestic Refunds

CGST 3,231 5,253 3,231 5,253

SGST 3,846 5,

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% 1,96,618 2,10,909 7.3%

Note:

(1) The above numbers are provisional and the actuals number may have slightly vary on finalisation.

Table 1: SGST & SGST portion of IGST settled to States/UTs in April, 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1

State/UT Apr-25 Apr-26 Growth (%) Apr-25 Apr-26 Growth (%)

Jammu and Kashmir 376 446 19% 714 1,079 51%

Himachal Pradesh 315 322 2% 536 817 52%

Punjab 1,082 1,179 9% 1,795 2,987 66%

Chandigarh 79 80 2% 175 289 65%

Uttarakhand 721 640 -11% 884 1,249 41%

Haryana 2,515 2,647 5% 3,739 5,914 58%

Delhi 2,062 2,166 5% 3,161 4,379 39%

Rajasthan 2,091 2,139 2% 3,762 4,927 31%

Uttar Pradesh 4,315 4,399 2% 7,277 10,178 40%

Bihar 1,105 859 -22% 2,379 2,930 23%

Sikkim 92 101 10% 157 179 14%

Arunachal Pradesh 163 187 15% 312 347 11%

Nagaland 58 59 1% 137 140 2%

Manipur 61 52 -14% 104 126 20%

Mizoram 45 37 -17% 107 121 13%

Tripura 75 80 8% 154 194 26%

Meghalaya 118 101 -15%

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hority wise Domestic Collection

Period Apr-26

(Rs. In Crores)

state_Cd State Collection by Central Formations Collection by State Formations TOTAL Growth in 2026-27 (Apr- 26 on 2025-26 (Apr-25)

No.of GSTINS as on 30th Apr 2026 CGST SGST IGST TOTAL No.of GSTINS as on 30th Apr 2026 CGST SGST IGST TOTAL CGST SGST IGST TOTAL CENTER STATE TOTAL

1 Jammu and Kashmir 65,130 112 157 45 313 99,746 232 289 79 601 344 446 124 914 -2.9% 10.2% 5.3%

2 Himachal Pradesh 52,364 104 140 149 394 82,823 135 181 174 490 239 322 323 885 -14.6% -21.8% -18.7%

3 Punjab 1,92,134 383 536 416 1,335 2,53,492 486 643 781 1,910 869 1,179 1,196 3,245 2.7% 8.3% 5.9%

4 Chandigarh 14,628 30 35 70 135 18,916 36 45 90 172 66 80 160 306 -21.3% 6.6% -7.8%

5 Uttarakhand 99,530 177 270 573 1,020 1,27,131 274 371 352 996 451 640 924 2,016 -12.3% -29.5% -21.7%

6 Haryana 2,78,966 923 1,110 4,811 6,843 3,56,868 1,244 1,537 4,524 7,305 2,167 2,647 9,335 14,149 -6.3% 21.3% 6.2%

7 Delhi 3,60,255 759 9

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.0% -21.6% -26.7%

18 Assam 1,10,412 218 282 155 656 1,36,548 378 492 258 1,127 596 774 413 1,783 -12.1% -8.6% -9.9%

19 West Bengal 3,57,920 873 1,104 979 2,956 5,01,124 1,455 1,642 1,199 4,296 2,328 2,745 2,179 7,252 -7.2% -3.0% -4.8%

20 Jharkhand 1,02,369 281 329 684 1,295 1,32,233 571 669 515 1,755 852 998 1,199 3,050 -16.5% -7.9% -11.8%

21 Odisha 1,65,834 871 985 748 2,605 2,12,335 928 1,159 370 2,457 1.799 2,145 1,118 5,062 -4.2% -3.8% -4.0%

22 Chattisgarh 87,138 485 582 522 1,589 1,18,854 483 543 519 1,545 968 1,125 1,041 3,134 -19.3% 5.2% -8.8%

23 Madhya Pradesh 2,54,442 685 838 615 2,139 3,52,377 822 993 695 2,509 1.507 1,831 1,310 4,648 -3.4% 6.6% 1.7%

24 Gujarat 6,09,101 2,062 2,361 2,531 6,954 7,94,604 2,757 3,095 2,814 8,666 4.819 5,455 5,346 15,620 10.7% 6.9% 8.6%

26 Dadra and Nagar Haveli 7,125 27 32 152 211 9,841 50 60 229 339 77 92 381 550 21.0% 5.6% 11.1%

27 Maharastra 8,55,158 5,800 6,523 7,866 20,189 11,65,572 6,914 7,270 8,095 22,278 12,714

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Govt to sustain capex push despite fiscal stress due to global uncertainties: FinMin Official
GST
Dated:- 1-5-2026
PTI
New Delhi, May 1 (PTI) The government will proceed with the planned Rs 12.22 lakh crore capital expenditure in the current fiscal to maintain the growth momentum despite the fiscal stress arising from the ongoing West Asia conflict, a senior official said on Friday.

Expenditure Secretary V Vualnam said the upcoming few quarters and the coming year would possibly have a “lot of stress points”. Tax buoyancy could be impacted by a cut in excise duties on petrol and diesel brought about in late March.

“The fiscal stress is indeed very much a reality, but at the same time… the capex would really be a priority

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in spite of all the stress points that may come up,” he said.

The FY27 Budget has pegged the fiscal deficit at 4.3 per cent of GDP, which is now seen at 4.5 per cent of GDP, following a downward revision in India's nominal GDP under the new series.

To contain retail prices of petrol and diesel from rising amid the ongoing West Asia war, the government has cut excise duties, which poses a risk of fiscal slippage. The excise duty cut is estimated to cost Rs 7,000 crore to the exchequer for a Period of 15 days.

Since the beginning of the war in West Asia on February 28, Crude oil prices have soared to a four-year high of USD 126 per barrel on Thursday from about the USD 73 level before the war.

“The next few months, the next quarte

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Government notifies revised Special Additional Excise Duty (SAED)/Road and Infrastructure Cess (RIC)] rate on exports of diesel and aviation turbine fuel (ATF) for next fortnight beginning 1st May, 2026
GST
Dated:- 1-5-2026

Rate of duty on exports of diesel will be Rs. 23 per litre (SAED – Rs. 23; RIC – Nil); and Rs. 33 per litre (SAED only) on exports of ATF; Nil duty on exports of petrol

No change in existing excise duty rates on petrol and diesel for domestic consumption

Export levies [Special Additional Excise Duty (SAED)/Road and Infrastructure Cess (RIC)] on the exports of petrol, diesel and aviation turbine fuel (ATF) were introduced with effect from 27^th March, 2026 so as to ensure domestic availability of petrol

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HIGHLIGHTS
GST
Dated:- 1-5-2026
PTI
New Delhi, May 1 (PTI) Following are the top stories at 1 PM: NATION DEL17 NCB-SHAH (11.24 AM)

NCB busts major narcotics ring, cocaine worth Rs 1,745 crore seized in Mumbai: Amit Shah New Delhi: Union Home Minister Amit Shah on Friday said the Narcotics Control Bureau has busted a major international narcotics ring, seizing 349 kilograms of high-grade cocaine worth Rs 1,745 crore in Mumbai.

DEL21 JK-FAROOQ ABDULLAH-INTERVIEW (12.01 PM)

Farooq Abdullah claims lack of support within INDIA bloc on restoration of J-K statehood Srinagar: National Conference president Farooq Abdullah has expressed deep disappointment over the INDIA bloc, especially the Congress, “not support

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their franchise, according to the Election Commission.

DEL14 DRUGS-DOLA-PROBE (10.32 AM)

Drug trafficker Salim Dola lived in Turkiye on Bulgarian passport, used fake name 'Hamza': Officials New Delhi: Mohammad Salim Dola, the absconding international drugs trafficker brought to India from Turkiye recently, was living in that country on a Bulgarian passport under the assumed name of 'Hamza', officials said on Friday.

BOM7 MP-CRUISE BOAT-2ND LD-OVERTURN-TOLL (11.33 AM)

MP cruise boat tragedy: Death toll rises to nine; 28 rescued, search ops continue at Bargi Dam Jabalpur: The death toll in the Bargi Dam cruise boat tragedy rose to nine on Friday as rescuers recovered five more bodies from the submerged vessel, while

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for their alleged hate speeches over the anti-CAA protest in Delhi in 2020.

BUSINESS

DEL11 BIZ-ATF-PRICE-HIKE (9.46 AM) Jet fuel price for intl airlines hiked by 5 pc, second straight monthly increase New Delhi: The price of Aviation Turbine Fuel (ATF), or jet fuel, for international airlines was increased by 5 per cent on Friday, marking the second straight monthly rise as oil companies pass on the global surge in energy prices in a calibrated manner.

DEL20 BIZ-GST (11.50 AM)

GST collections rise to record high of Rs 2.43 lakh cr in April New Delhi: Gross GST collection rose 8.7 per cent in April to a record of about Rs 2.43 lakh crore in April, government data showed on Friday.

FOREIGN

FGN11 US-TRUMP

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GST collections rise to record high of Rs 2.43 lakh cr in April
GST
Dated:- 1-5-2026
PTI
New Delhi, May 1 (PTI) Gross GST collection rose 8.7 per cent in April to a record of about Rs 2.43 lakh crore in April, government data showed on Friday.

The previous all-time high collection was recorded in April last year at over Rs 2.23 lakh crore.

Gross revenues from domestic transactions were up 4.3 per cent to over Rs 1.85 lakh crore, while GST mop-up from imports rose by a massive

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Premature challenge to revisional notice rejected; goods released conditionally pending revision and final order.
Case-Laws
GST
A writ challenge to a notice initiating revision under Section 108 was held premature because no final revisional order had yet been passed. The High Court left open the petitioner's objections on jurisdiction and maintainability to be raised before the revisional authority and declined interference at the threshold. At the same time, it protected the petitioner by directing conditional release of the goods pending revision, subject to an additional deposit, filing of an affidavit undertaking to abide by the revisional order, and participation in the revisional proceedings. The writ petition was disposed of without examining the merits of the revision challenge.
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Input tax credit reconciliation requires factual verification; belated GST appeal remanded for merits despite limitation, subject to deposit.
Case-Laws
GST
The High Court held that a belated GST appeal concerning reconciliation of input tax credit mismatch could not be rejected on limitation alone where the records showed possible inconsistency in IGST, CGST and SGST credit availment and the authorities had not verified whether the disputed credits and payments were correctly accounted for. Because factual reconciliation was necessary to determine whether excess or short credit had been availed and whether the claimed payments had been given proper effect, the matter was remitted to the appellate authority for fresh disposal on merits without reference to limitation, subject to an additional deposit by the petitioner. If that condition was not met, the authorities were left free to proceed in accordance with law.
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Ex parte GST assessment remitted for fresh adjudication subject to reply filing and pre-deposit compliance.
Case-Laws
GST
Validity of an ex parte GST assessment order was not examined on merits. The matter was remitted for fresh adjudication, subject to the petitioner's compliance with the conditions relating to filing a reply and depositing 10% of the disputed tax in case of any shortfall in the amount already stated to have been paid. The operative effect is that the assessment was set aside from substantive consideration and the respondent must reconsider the matter after the stated procedural and pre-deposit requirements are met.
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Excise duty on diesel exports cut to Rs 23/ltr, ATF exports to Rs 33/ltr
GST
Dated:- 1-5-2026
PTI
New Delhi, May 1 (PTI) The government has cut the windfall gains tax on the export of diesel to Rs 23 per litre and aviation turbine fuel to Rs 33/litre, effective Friday.

The finance ministry, in a statement, said there will be no change in existing excise duty rates on petrol and diesel for domestic consumption.

The special additional excise duty on export of diesel was reduced to Rs 23 per litre from Rs 55.5 per litre, and aviation turbine fuel to Rs 33 per litre from Rs 42 per litre.

The road and infrastructure Cess on the export of diesel will be nil for the next fortnight, beginning May 1.

The rate of duty on e

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IMEC momentum to boost Karnataka exports amid global trade disruptions
GST
Dated:- 30-4-2026
PTI
Bengaluru, Apr 30 (PTI) Karnataka’s exporters are set to benefit as the India-Middle East-Europe Economic Corridor (IMEC) gathers momentum as an alternative to traditional maritime choke points, a senior tax official said, pointing to shifting global trade routes amid ongoing geopolitical tensions.

Addressing a seminar on “Navigating Geo-Political Challenges: Policy Measures and Preparedness to Build Resilience,” Kotraswamy M, Commissioner of Central Tax, Bengaluru North, said disruptions around key routes such as the Strait of Hormuz and the Suez Canal had underscored the need for more reliable corridors.

The event was o

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, the Strait of Hormuz, or even the Cape route, which are costly in terms of freight and sailing time, Kotraswamy said.

He added that exporters were also seeing gains from policy measures under the Goods and Services Tax (GST) regime.

“As exports are treated as zero-rated supplies under GST, the effective tax incidence on exports is zero per cent, allowing businesses to claim refunds on input taxes paid,” he said.

Kotraswamy noted that over 90 per cent of refund claims were now processed within seven days, compared to 15 to 30 days earlier.

He further said recent recommendations had enabled automatic refund processing and reduced documentation, cutting compliance costs by 20 to 25 per cent and easing working capital pres

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llion.

Emphasising the need for adaptability, K Ravi, senior vice president of BCIC, said in today’s volatile global landscape, resilience is no longer optional as it is a strategic imperative. Geopolitical challenges are reshaping trade dynamics and compelling businesses to rethink risk, cost, and continuity.

Sivasankari Murugan of ECGC highlighted support mechanisms available to exporters, including insurance products and policy interventions such as the RELIEF Scheme and the Export Promotion Mission.

She said such measures reflected a strong commitment to safeguarding industry competitiveness, and added that platforms like the seminar help stakeholders build the collaborative mindset required to navigate uncertainty. PTI GMS

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Reasoned refund orders are mandatory: non-speaking rejection of input tax credit refund was set aside and remanded for fresh hearing.
Case-Laws
GST
A refund rejection must be supported by a reasoned and speaking order that deals with the taxpayer's material submissions; where the authority records no specific finding and ignores the reply, the rejection is vitiated for lack of application of mind. The High Court set aside the impugned refund order and corrigendum concerning unutilized input tax credit, and remanded the matter for fresh adjudication after issuance of a fresh show cause notice and grant of personal hearing. It also held that the subsequent notices for earlier financial years had been issued without considering the petitioner's submissions, so those notices were directed to be decided de novo, with the merits left open.
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GSTAT appeal remedy upheld as writ interference was refused in a GST refund dispute over document deficiencies and hearing opportunity.
Case-Laws
GST
A writ challenge to rejection of a GST refund was declined because the Court found no jurisdictional defect or breach of natural justice warranting Article 226 interference. It held that there is a material distinction between lack of jurisdiction and an erroneous exercise of jurisdiction, and that disputes over the correctness of factual findings, including adequacy of supporting refund documents, should be pursued in the statutory appellate forum. The Court also rejected the argument that the GSTAT was inefficacious, noting that the Tribunal had begun functioning and could hear appeals. The petitioner was relegated to the statutory appeal, with all merits left open.
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Additional input tax credit must be passed on under anti-profiteering law; GST and interest were also upheld on refund.
Case-Laws
GST
Additional input tax credit under GST that increased the ITC-to-purchase ratio was treated as a benefit required to be passed on through commensurate price reduction under anti-profiteering law; the plea that unutilised ITC under an inverted duty structure was not a real benefit, and that prices were fixed by contract, was rejected. The profiteered amount was held to include the GST component because the excess was collected from buyers inclusive of tax. Interest was held mandatory on the amount not passed on, running from collection until refund. Penalty under Section 171(3A) was held attracted for the contravention period, subject to the statutory proviso on timely deposit.
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