Author: admin_gst

Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representative.
Case-Laws
GST
Reassessment initiated after the assessee's death is a jurisdictional defect when proceedings continue against a deceased person; the assessment and consequential notices in such circumstances must be set aside and reassessment may be re-initiated only after complying with statutory formalities. Where the Revenue lacked knowledge of death at the time notice was issued, discovery of death requires corrective procedural steps. If a written request to identify legal representatives and heirs is ignored for seven days, the Revenue may treat the petitioner as the deceased's legal representative and proceed against that petitioner, with such proceedings not being vulnerable for nonimpleading other heirs.
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Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearing
Case-Laws
GST
Rectification of GST records was challenged on grounds that an application seeking correction and reconciliation of input tax credit (ITC) was rejected without affording an opportunity of hearing and without verifying uploaded portal records. The court found the rejection procedurally defective for not recording reasons for disregarding submitted reconciliation statements and supporting documents, and for failing to provide a personal hearing; therefore the rejection order was set aside. The matter is remanded for fresh disposal of the rectification application, with directions to consider portal evidence, allow the applicant to present documents and explanations, and hear the applicant within a specified short period.
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GST reverse charge and import of services bail granted where offences are triable by Magistrate and detention prolonged
Case-Laws
GST
Regular bail was granted in GST criminal proceedings concerning import of services and IGST under reverse charge because the offences are triable by a Magistrate, attract limited punishment, and allegations rest on documentary evidence; consequence: petitioners released on bail. The court held absence of fraud in the arrest memo and prolonged detention (about six months) weighed in favour of liberty; consequence: bail extended despite ongoing investigation. The court noted that further investigation or filing of a supplementary complaint is not a bar to bail without specific justification; consequence: continued probe did not defeat bail. The requirement to complete assessment before prosecution is generally required but admits narrow exceptions.
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GST registration cancellation quashed – restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.
Case-Laws
GST
Quashing of GST registration cancellation was ordered and the registration directed to be restored, subject to the petitioner discharging outstanding tax arrears as a condition precedent under the Tvl. Suguna authority; the court relied on that precedent to require payment and reporting of tax liability before restoration. The impugned cancellation in Form GST REG-13 was set aside, and restoration was conditioned on compliance with the directions in the cited precedent. Allegations of suppression of material fact were noted in the proceeding.
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GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.
Case-Laws
GST
Questions not raised before the lower authority were not entertained. The authority found that statutory payments mandated by the MMDR Act (30% of royalty to DMF; 2% to NMET) arise from mining activity and form part of royalty paid in the course or furtherance of business. Applying CBEC clarification, contributions to the District Mineral Foundation (DMF) are not subject to GST, and the appeal on DMF is allowed (no refunds). Contributions to the National Mineral Exploration Trust (NMET) are not exempted by that clarification and remain taxable; the lower ruling on NMET is upheld.
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Bharat Law House Pvt. Ltd. Launches Three Power-Packed Books, Authored by Adv. Suresh Sharma and Adv. Varun Sharma
GST
Dated:- 5-2-2026
PTI
Mumbai (Maharashtra) [India], February 05: A significant literary and professional milestone was marked on January 31, 2026, with the grand launch of three books published by Bharat Law House Pvt. Ltd., including two landmark GST titles and The First-Generation Lawyer. The event, held in Fortune Select Exotica – Member ITC HotelsÂ’ Group, Navi Mumbai from 5:30 PM to 8:30 PM, brought together an eminent gathering of dignitaries, legal professionals, chartered accountants, and business leaders to celebrate definitive new contributions to GST law and practice. The event was hosted by Mr. Ravi Pu

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ney-Laundering Act, 2002) – Law & Practice The event also featured the Authors: • Advocate Suresh Sharma – Practitioner in Tax Litigation • Advocate Varun Sharma – Practitioner in Tax Litigation The Chief Guest and Honorary Guests shared their perspectives on the evolving GST framework, enforcement challenges, and the importance of practical legal understanding for professionals and businesses.
The evening marked the launch of three significant legal publications by Bharat Law House Pvt. Ltd., united by one shared professional journey, the evolution of legal practice from courtroom expertise to lived experience.
The two GST-focused titles, authored by Adv. Suresh Sharma and Adv. Varun Sharma, offers definitive, practice-oriented insight

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Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoff
Case-Laws
GST
Court exercised discretionary relief despite expiry of limitation under Section 107 by quashing and remitting the tax order for fresh adjudication on merits. The writ is disposed subject to the petitioner depositing 25% of the disputed tax as a pre-deposit condition for de novo proceedings; bank attachment is ordered to be vacated on compliance and provided no other arrears exist. Amounts already recovered or paid will be verified and set off against the 25% pre-deposit; if recovered amounts exceed 25% no further payment is required. Noncompliance permits respondents to resume recovery as if the writ were dismissed.
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Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance
Case-Laws
GST
Imposition of a general penalty where concurrent assessment orders exist was held arbitrary under the doctrine against double punishment; consequence: the general penalty of Rs.50,000 was set aside. The liability for late fee was sustained on merits and the petitioner was directed to pay Rs.1,67,200 within 30 days; consequence: on compliance the impugned assessment order and recovery proceedings will be quashed and dropped immediately. Failure to comply permits recovery as if the petition were dismissed. Writ Petition disposed accordingly.
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GST rate reduction on instant noodles found profiteering; Rs90.9 lakh directed to Consumer Welfare Fund, no interest or penalty
Case-Laws
GST
Invoice-wise comparison found a rebuttable presumption of profiteering following a GST rate reduction on specified snack products; the DGAP report quantified profiteering at Rs. 90,90,310 for 15.11.2017-31.12.2018 and that amount must be deposited equally into the Consumer Welfare Fund. Interest was not imposed because the rule authorising 18% interest became effective on 28.06.2019 and fiscal additions are not to be applied retrospectively (per SC precedent), so no interest is directed. Penalty under the penal provision was not imposed because that provision came into force on 01.01.2020 and cannot be applied retroactively.
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Limitation for tax recovery under Section 73 remitted for fresh adjudication subject to 50% predeposit and lifting attachment
Case-Laws
GST
Limitation for issuance of a tax recovery order under Section 73 was considered alongside an extension by notification; because the impugned order was ex parte after the petitioner failed to reply to the show cause notice, the court remitted the matter for fresh adjudication on merits. The respondent must give notice before passing any fresh order. Proceeding will continue only if the petitioner deposits 50% of the disputed tax in cash or from its electronic cash ledger within 30 days; bank attachment will be lifted upon that deposit, and failure to comply permits recovery as if the petition were dismissed.
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Challenge to show cause notice under GST court refuses preadjudication interference, preserves crossexamination and rebuttal rights
Case-Laws
GST
A challenge to a show cause notice under the GST framework raises disputed factual issues best resolved in adjudication; accordingly, preadjudication interference is declined. The petitioner need not be compelled to deposit proposed amounts before adjudication. Statements of recipients recorded in investigation may be relied upon by revenue, but the petitioner is entitled to crossexamine those witnesses before any adverse inference is drawn; that right will be afforded. Documentary records relied on by revenue may be challenged for reliability and the petitioner has the right to rebut inferences drawn from such documents. Facts and law must be determined during adjudication.
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Entitlement to input tax credit despite limitation due to retrospective amendment; orders based solely on limitation quashed and recovery restrained
Case-Laws
GST
Entitlement to input tax credit was upheld despite limitation under the former provision because a retrospective amendment inserting Section 16(5) governs eligibility; accordingly, assessment orders that denied ITC solely on limitation grounds are quashed insofar as claims fall within the period prescribed by Section 16(5) and the respondent is restrained from initiating proceedings based only on limitation. Petitioners may apply separately for refund and the Department must decide on merits. Bank accounts frozen under the impugned order must be defrozen and amounts collected may be refunded or adjusted in tax ledgers. The Department retains liberty to pursue cases on merits where fraudulent, wrong or excess ITC claims are alleged.
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Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand
Case-Laws
GST
Show cause notices must quantify interest liability before demanding it; failure to quantify interest for the specified period in the notice violated the statutory requirement and rendered both the notice and subsequent adjudication order invalid. The court distinguished liability quantified in orders from liability that must be specified in notices, holding that provisions addressing unquantified interest in orders do not cure an unquantified notice. Consequently the impugned notice and demand were quashed, with liberty for tax authorities to issue a fresh, properly quantified show cause notice and proceed in accordance with law.
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Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.
Case-Laws
GST
Provisional attachment under the Act expires after one year, and an attachment directed by reference to a PAN does not automatically operate on a separate savings bank account absent a specific attachment order for that account; consequently the provisional attachment in relation to the petitioner's savings account is nonoperational as the oneyear period has lapsed. The High Court held that no justifying order specifically attaching the savings account appears on record, and therefore partly allowed the petition and disposed of pending applications accordingly.
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Benefit of Circular No.224/18/2024-GST on recovery stays where intimation satisfies undertaking; refund ordered after withholding pre-deposit
Case-Laws
GST
Applicability of Circular No.224/18/2024-GST para 6 turns on two preconditions: deposit of the pre-deposit contemplated under Section 112 and provision of an undertaking/intimation to the proper appellate authority. The court accepted that the taxpayer furnished the required intimation and, in the peculiar facts, treated that intimation as sufficient for para 6; accordingly the revenue was directed to refund amounts recovered under the summary demand after withholding the pre-deposit amount as contemplated under Section 112. The taxpayer forewent any claim to interest on the refunded amount.
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Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery
Case-Laws
GST
Cancellation of GST registration was upheld where registration was obtained to wrongfully avail input tax credit without proof of physical movement and genuineness; court found transactions were camouflaged by mantenering multiple registrations at the same premises, and that invoices were used to pass illegitimate ITC. The appellate order affirming cancellation was not interfered with for lack of justification in holding separate registrations for the same premises; consequence: the writ petition dismissed and respondents granted liberty to recover tax and penalty from customers.
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UP: Five arrested for GST fraud, Rs 7.03 crore revenue loss unearthed in Etawah
GST
Dated:- 3-2-2026
PTI
Etawah (UP), Feb 3 (PTI) Uttar Pradesh Police arrested five members of an organised gang on Tuesday for allegedly being involved in large-scale Goods and Services Tax (GST) evasion through fake firms, uncovering a revenue loss of about Rs 7.03 crore, officials said.
The accused created shell firms and issued fake tax invoices without any actual supply of goods to illegally generate and pass on input tax credit (ITC), Senior Superintendent of Police Brijesh Kumar Srivastava said.
Three people were arrested earlier in the matter, while five others were held on Tuesday, the officer said.
During searches, police recovered a la

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Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal
Case-Laws
GST
The note addresses the legal sufficiency of an electronically uploaded assessment order and its summary carrying a Reference Number / Document Identification Number as proof of digital authentication; the Reference Number is treated as exclusively assigned to that order, supporting its validity. It also treats unexplained delay in approaching the court (laches) as fatal to relief where no explanation is offered; the procedural consequence is that challenges to such orders may be dismissed for laches when the petitioner accessed the portal but did not promptly seek judicial review.
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Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.
Case-Laws
GST
Notification No. 12/2017 treats transfer of a going concern or an independent part as an exempt supply of services, and the petitioner is entitled to that exemption notwithstanding unresolved doubts about whether the GST Act itself treats such transfers as taxable services. Section 18(3) permits transfer of unutilised input tax credit on sale, merger, amalgamation or lease so the credit held by the transferor is transferable to the transferee; the court construes “change in the constitution of the registered person” to permit this ledger transfer and rejects a narrow internal-only interpretation, with the effect that transferees who are separate registrants can receive input tax credit. InterState transfer between state GST ledgers is left for authorities to decide; the AAR ruling is set aside.
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Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.
Case-Laws
GST
Petitioner sought limited relief to secure time for payment of admitted tax liabilities for specified assessment years; the HC, invoking the interest of justice and noting the petitioner's restricted request, granted a fourweek period for payment and disposed of the writ petition. The court directed payment of the admitted tax liabilities and remitted any remaining procedural action to the Assessing Officer insofar as recovery proceedings are concerned, effectively staying further recovery pending compliance with the payment direction.
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Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.
Case-Laws
GST
Petitioner failed to produce the complete email extract confirming receipt of notices, creating a procedural irregularity that informed interim relief. The court required an interim deposit to secure the revenue interest because the effective promoter had left and the petitioner is represented by a senior citizen director; consequence is immediate: Rs. 25,00,000 must be deposited within 30 days by the petitioner (or her son as representative). Noncompliance permits respondents to treat the writ as dismissed and to take steps including extradition proceedings against the son. Writ petition disposed.
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Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.
Case-Laws
GST
Challenged audit report and show cause notice were ordered reconsideration: the court found Defects 1-6 did not warrant confirmation of demand after verification of records and reconciliations, and observed no established suppression, misstatement or intent to evade tax. The respondent is directed to decide the issues on merits, provide opportunity of hearing and pass fresh orders pursuant to the audit report and show cause notice, preferably within three months of receipt. Interim relief had prevented final orders earlier; writ petitions disposed with remand for fresh consideration.
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Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative
Case-Laws
GST
The High Court considered whether tax determinations issued after a proprietor's death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor's death, service of a show cause notice and opportunity to respond must be given to that representative; a determination issued against the deceased without issuing notice to the legal representative is unsustainable. Consequence: the posthumous determination was quashed and the writ petition allowed.
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Customs revenue target modest, achievable: CBIC chief
GST
Dated:- 2-2-2026
PTI
New Delhi, Feb 2 (PTI) The government has projected a modest 5 per cent growth in customs revenue for FY2026-27 after taking into account the impact of free trade pacts, duty exemptions on capital goods imports and tapering of edible oil imports, a top official said on Monday.
Goods and Services Tax (GST) revenues in FY27 are projected to grow at 6.3 per cent, with a buoyancy of 0.94 even after a reduction in tax rates on about 375 items with effect from September 22, 2025, Central Board of Indirect Taxes and Customs (CBIC) Chairman Vivek Chaturvedi said in a post-Budget interview to PTI.
The FY'27 tax revenue targets are realistic and achievable,

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Gross and Net GST revenue collections for the month of Jan, 2026
GST
Dated:- 2-2-2026

The gross and net GST revenue collections for the month of Jan, 2026.
News – Press release – PIB

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