Author: admin_gst

Suo Motu Order Under Section 108 GST Act Set Aside for Lack of Jurisdiction and Natural Justice Violation
Case-Laws
GST
The HC set aside the impugned suo motu order passed under Section 108 of the Chhattisgarh GST Act, 2017, on grounds of violation of natural justice and lack of jurisdiction at the time of issuance. The Court held that the revisional authority was not validly empowered to pass the order on 01.06.2019, as the relevant notification authorizing such authority was issued only on 07.08.2020. Furthermore, the order failed to provide any cogent reasons or record the requisite satisfaction for exercising revisionary powers, rendering it unsustainable. Consequently, the HC directed the concerned authority to discontinue the revision proceedings forthwith and allowed the petition.
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Delay in filing appeal condoned due to medical reasons; hearing must be granted despite limitation rule
Case-Laws
GST
The HC found the appellate authority's rejection of the appeal on limitation grounds justified but, referencing relevant Supreme Court and HC precedents, held that the right to a hearing on appeal cannot be denied solely due to delay. Considering the petitioner's medical condition and supporting documents, the court condoned the delay in filing the appeal. The matter was remanded to the Joint Commissioner (Appeals) with directions to adjudicate the appeal on its merits without addressing limitation. Both parties must be afforded a fair hearing, and the appeal is to be decided expeditiously, preferably within three months. The petition was allowed accordingly.
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SC upholds that regulatory fees by CERC and DERC are not taxable under Section 2(17) of CGST Act
Case-Laws
GST
The SC dismissed the Special Leave Petitions challenging the levy of GST on regulatory fees collected by CERC and DERC. The Court upheld the High Court's finding that the regulatory functions performed by these Commissions do not constitute “business” under Section 2(17) of the CGST Act. Consequently, revenue derived from such regulatory activities is not taxable under the CGST and IGST Acts. The distinction drawn between adjudicatory and regulatory functions was rejected as a basis for GST liability. The petitions lacked merit and were dismissed accordingly.
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Section 129(3) CGST Act requires reasoned final order after show cause notice even if tax paid under protest
Case-Laws
GST
The SC held that under Section 129(3) of the CGST Act, the proper officer is mandatorily required to pass a reasoned final order after issuing a show cause notice, even if tax and penalty have been paid under protest. The deemed conclusion of proceedings under Section 129(5) does not dispense with this requirement nor imply waiver of the right to challenge the levy. The absence of a formal adjudication order deprives the taxpayer of the statutory right to appeal under Section 107. Payment under protest coupled with filed objections necessitates a speaking order to ensure procedural fairness and compliance with natural justice. The HC's refusal to direct the passing of such an order was set aside. The SC directed respondent authorities to pass a reasoned final order in Form GST MOV-09, grant an opportunity of hearing, and upload a summary in Form GST DRC-07 within one month, thereby restoring the appellant's right to appeal. The appeal was allowed.
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Govt facilities have spurred industrial growth, boosted GST collection: Gujarat CM
GST
Dated:- 24-7-2025
PTI
Ahmedabad, Jul 24 (PTI) Gujarat Chief Minister Bhupendra Patel on Thursday noted facilities and incentives provided by the government have helped in the growth of industries and also boosted Goods and Services Tax (GST) collection.
He said people are paying taxes without hesitation as they realize the money generated thus is being utilised for their own welfare and also of those in need of government's support.
The CM was speaking after inaugurating as well as laying foundation stones for development projects worth Rs 358.37 crore for Banaskantha district.
Among the projects inaugurated by the CM included a new bus sto

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d for their welfare itself. Government schemes are benefiting every deserving citizen. This is the reason why the country's tax revenue has increased in recent times,” said Patel.
“India's GST collection was more than Rs 2 lakh crore in just one month (May). A trader can pay tax only when his business does well. You will need good roads, electricity and water connection at industrial estates for running a business. Only then you will earn well and eventually pay taxes. So facilities are also important,” opined the CM.
He highlighted it was PM Modi who brought the idea of '100 per cent saturation' wherein each and every eligible beneficiary is identified and covered under a scheme meant for him/her.
“The PM not only thinks about the curre

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State tax issues 6,000 GST notices using UPI data; traders protest, department allows evidence submission under GST rules
News
GST
A state tax authority issued nearly 6,000 GST demand notices to traders based on UPI transaction data, alleging unregistered turnover exceeding statutory thresholds. The notices are preliminary and recipients may respond with evidence to prove exemption or justify non-registration, which can lead to withdrawal of notices. Traders' associations have protested, calling for strikes and boycotts of UPI payments, citing lack of clarity and sudden enforcement. The tax department maintains the actions comply with legal provisions, emphasizing the obligation to register and remit taxes once turnover crosses prescribed limits. The department uses UPI data as an indicator but considers other payment modes and allows for hearings before final assessment. Concerns were raised about notices failing to distinguish exempt goods and mixing personal and business transactions, causing confusion among small traders. The department has conducted awareness efforts and encourages traders to engage for guidance within the law.
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Registration cancellation quashed for lack of reasons and violation of Section 29 GST Act principles of natural justice
Case-Laws
GST
The HC set aside the cancellation of the petitioner's registration, finding that the impugned order lacked application of mind and did not assign reasons, thereby violating principles of natural justice. The cancellation was not in accordance with the prescribed grounds under Section 29 of the GST Act. The petitioner's revocation application was wrongly rejected for non-submission of a reply to the show cause notice, and the subsequent appeal was dismissed without reasons. The court held that the doctrine of merger does not apply where the cancellation order is unreasoned. The limitation ground cited in rejecting the appeal was also found untenable. Consequently, the petition was allowed, reinstating the petitioner's registration.
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HC quashes order on wrongful input tax credit reversal; case remitted for fresh adjudication under GST DRC 01
Case-Laws
GST
The HC quashed the impugned order relating to wrongful availment of input tax credit on a motor vehicle, noting the petitioner had already reversed the credit in the GSTR-3B return for March 2021. The petition was disposed of at admission, granting the petitioner an opportunity to explain the reversal despite the initial wrongful claim in December 2020. The matter was remitted to the respondents for fresh adjudication, with the quashed order treated as an addendum to the original show cause notice issued under Form GST DRC 01.
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Petition Dismissed Over Rejected GSTR 3B Rectification; No Error Found in Original Assessment Order
Case-Laws
GST
The HC dismissed the petition challenging the rejection of a rectification application concerning a mismatch in Form GSTR 3B due to a supplier's failure to file Form GSTR-01. The petitioner failed to respond to the show cause notice, leading to the issuance of the assessment order. The rectification application was rejected as no error apparent on the face of the record existed in the original order. The court held that factual disputes raised by the petitioner must be addressed during the assessment process, not through rectification proceedings. Consequently, the impugned order was affirmed, and no interference was warranted. The petition was dismissed.
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HC cancels wrong tax order based on GSTR-9 errors, directs payment of admitted tax and fresh assessment under GST Section 161
Case-Laws
GST
The HC quashed the impugned order dated 15.02.2025, which had assessed the petitioner to pay higher tax based on erroneous GSTR-9 figures and incorrect taxable value. The petitioner is directed to deposit the admitted tax liability of Rs. 2,00,000 within 30 days from receipt of the order and file a reply to the show cause notice within the prescribed time. The impugned order shall be treated as an addendum to the show cause notice. The matter is remanded to the respondents for passing a fresh order. The petitioner retains the right to seek rectification under Section 161 of the GST Act. The petition is disposed of accordingly.
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Anticipatory Bail Granted in Fake GST Bills Case Under Section 132(1)(i) CGST Act, No Custodial Interrogation Needed
Case-Laws
GST
The HC granted anticipatory bail to the petitioner accused of creating fictitious firms to issue fake GST bills, charged under Section 132(1)(i) of the CGST Act and multiple IPC provisions including conspiracy, criminal breach of trust, forgery, and cheating. The court held that custodial interrogation was unnecessary as there was no risk of evidence tampering. Consequently, the bail application was allowed, directing the petitioner to surrender within four weeks. Upon surrender or arrest, the trial court was instructed to release the petitioner on bail subject to compliance with prescribed conditions.
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Proper service of order under Section 73 WBGST/CGST Act via portal and email upheld; 10% deposit directed for appeal hearing
Case-Laws
GST
The HC held that the service of the order under section 73 of the WBGST/CGST Act, 2017 was proper, having been uploaded on the portal and communicated via email. Although the petitioner's explanation for preferring the appeal was not fully satisfactory, the court accepted the partial explanation and, considering the absence of a constituted appellate tribunal, directed the petitioner to deposit 10% of the disputed tax amount within three weeks, in addition to the amount already paid. Upon such deposit, the appellate authority was mandated to hear and decide the appeal on merits in accordance with law. Consequently, the HC set aside the appellate order dated 23 September 2024 and any consequential demand raised in Form GST APL-04, disposing of the petition accordingly.
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AAP govt stabilised state's declining economy: Punjab FM
GST
Dated:- 23-7-2025
PTI
Derabassi (Pb), Jul 23 (PTI) Punjab Finance Minister Harpal Singh Cheema on Wednesday said the AAP government has successfully stabilised the state's declining economy during its three-year tenure.
He emphasised that consistent efforts are underway to further enhance Punjab's performance in gross state domestic product (GSDP) and other key economic indicators.
He was addressing a gathering at an even

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GST notice row: Won't pursue cases 2-3 years old, assures CM; traders withdraw strike call
GST
Dated:- 23-7-2025
PTI
Bengaluru, Jul 23 (PTI) With small traders in Karnataka going on the warpath over the government issuing GST notices based on UPI transactions and the opposition backing them, the state government on Wednesday announced that cases ranging between 2-3 years won't be pursued, prompting the trade bodies to call of their proposed agitation on July 25.
Although, the government asserted that the action of issuing notices was within the framework of law.
On Wednesday, Chief Minister Siddaramaiah held discussions with traders' associations, which raised concerns about confusion over the GST notices, many of which include loan amounts and personal transactions.
State BJP President B Y Vijayendra accused the CM of setting targets for the Commercial Taxes Department, which had issued the notices to small and micro traders. While urging the government to withdraw th

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x net,” he said.
He clarified that businesses dealing exclusively in exempted goods will not be required to register.
The chief minister, in a statement, said that notices were issued only to traders with UPI transactions exceeding Rs 40 lakh, primarily to prompt GST registration.
Siddaramaiah reaffirmed his commitment to supporting small traders and ensuring lawful business practices.
He said the government will assist in timely tax payments and strengthen the existing helpline for better accessibility.
Several traders' associations had earlier called on these businesses to boycott UPI transactions and announced a statewide strike on Friday.
Lashing out at the ruling Congress over the matter, Vijayendra accused Siddaramaiah of setting targets for the Commercial Tax Department “The Commercial Tax Department issuing GST notices to small and micro traders has sparked widespread concern. These traders are deeply worried, while the chief minister and his ministers are attemptin

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be dropped.
The top tax official termed the issuing of notices as within the framework of law.
“When a person reaches the threshold limit of Rs 20 lakh for services or Rs 40 lakh for goods, it is mandatory for the person to get registered under the GST Act to take registration and declare his turnover,” the officer told PTI.
“The registration empowers the trader to collect taxes from the consumers and pay it to the government. These taxes are meant for the government, but when the dealers collect them and fail to remit them, they are treated as unregistered persons, and we issue notices accordingly,” she added.
The department, she said, cannot individually identify every trader evading registration. Instead, the Services Analysis Wing at the department's head office used reliable sources such as UPI transaction data to flag potential defaulters.
“If a person has transacted over Rs 20 lakh for services or Rs 40 lakh for goods in a year through UPI, it indicates that they may b

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CM Siddaramaiah says 3-yr-old tax arrears won't be pursued, traders call off strike
GST
Dated:- 23-7-2025
PTI
Bengaluru, Jul 23 (PTI) Karnataka Chief Minister Siddaramaiah on Wednesday announced that the state government will not pursue tax notices issued to traders for arrears on exempted goods and services over the past three years. Following this, traders agreed to call off their planned strike on July 25 in the city.
The protest had been triggered by tax notices linked to Unified Payment Interface (UPI) transactions, with traders in parts of Bengaluru and across Karnataka “calling for a boycott of UPI payments.” According to the Commercial Taxes Department, around 6,000 such notices were issued across the state based on UP

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ut confusion among small traders over GST notices, many of which include loan amounts and personal transactions.
The chief minister said the government will not pursue these arrears and will ensure traders do not face problems—provided they register with the Commercial Tax Department.
“Traders must register. Registration is mandatory because everyone needs to be brought within the tax net,” he said.
He clarified that businesses dealing exclusively in exempted goods will not be required to register.
“We will not pursue notices pertaining to goods and services that are exempted—such as bread, milk, essential food items, fruits and vegetables, flowers, and tender coconut,” Siddaramaiah explained.
He also announced the setting up of a help

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State confirms no GST revenue loss from out-of-state corporate billing under destination-based GST rules
News
GST
The state government confirmed that there has been no loss of Goods and Services Tax (GST) revenue due to companies routing sales and billing through corporate offices outside the state. Under the destination-based GST regime effective from July 2017, tax revenue accrues to the state where goods or services are consumed, not where they are manufactured or billed. Consequently, the state receives GST on all goods and services consumed within its territory regardless of the location of the corporate office. Similarly, goods manufactured within the state but consumed elsewhere result in tax revenue accruing to the state of consumption. This clarification was provided in response to concerns raised about potential revenue loss from out-of-state billing practices.
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State Tax Dept Sends 6,000 GST Notices Using UPI Data, Allows Responses Before Final Demand Under Section 9
News
GST
A state tax department issued approximately 6,000 GST demand notices to traders based on UPI transaction data, alleging non-registration despite turnover thresholds requiring GST registration. The notices are preliminary, allowing recipients to respond with evidence of exemptions or compliance before final demands are made. Traders' associations protested, calling for strikes and boycotts of digital payments, citing confusion and lack of prior warning. The tax authority emphasized the legality and procedural fairness of the notices, stating they follow natural justice principles and offer multiple opportunities for response and clarification. Concerns were raised about the use of UPI data alone without distinguishing exempt goods or services, leading to calls for clearer guidelines, better communication, and nuanced enforcement to prevent undue hardship on small traders. The department affirmed ongoing efforts to educate and assist traders regarding GST obligations.
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Karnataka BJP chief slams CM Siddaramaiah over GST notices to small traders, seeks withdrawal
GST
Dated:- 23-7-2025
PTI
Bengaluru, Jul 23 (PTI) Karnataka BJP President B Y Vijayendra on Wednesday accused Chief Minister Siddaramaiah of setting targets for the state's Commercial Tax Department, which is issuing GST notices to small and micro traders and urged the government to withdraw them.
He extended the BJP's support to the agitation announced by a section of small and micro traders, who have objected to receiving GST notices linked to their UPI transactions.
Several traders' associations have called on these businesses to boycott UPI transactions and have announced a statewide strike on July 25.
“The Commercial Tax Depart

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rt for the traders' protest, the state party chief said even small vendors selling milk and curd have been served GST notices.
“There are three slabs under GST, but the Commercial Tax Department is serving 18 per cent tax notices to everyone indiscriminately,” he claimed.
“These notices are being issued without proper verification or analysis, purely because the state lacks funds. This has caused serious anxiety among traders,” he said, urging the chief minister to ensure that “the government withdraws these notices immediately.” On a separate issue, Vijayendra commented on the Supreme Court's dismissal of the Enforcement Directorate's plea against CM Siddaramaiah's wife in the MUDA site allotment case.
While welcoming the court's de

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rs also have the strength to hold counter-protests in front of the KPCC office, if needed.
“If Congress workers want to protest, they should go to Freedom Park, the designated spot. Instead, they're indulging in goondaism in the name of protest-this is unacceptable,” he said, adding that the BJP has also met the city police commissioner and urged action against such behaviour.
Stating that such actions were inappropriate, Vijayendra urged Deputy CM Shivakumar to withdraw from them.
He alleged that the Congress government had yet to allocate the promised Rs 50 crore for development in each legislator's constituency, and claimed the announcement was merely a ploy to silence ruling party MLAs who were publicly questioning the Chief Minister

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GST notices based on UPI transactions: K'taka traders on warpath, official tells action as per law
GST
Dated:- 23-7-2025
PTI
Bengaluru, Jul 23 (PTI) Amid rising concerns among traders in Karnataka over the issuance of nearly 6,000 GST demand notices based on UPI transaction data, a top tax official has termed the action as within the framework of law.
Traders' bodies have called for a strike over the matter.
Speaking to PTI, Meera Suresh Pandit, Joint Commissioner of Commercial Taxes, also clarified that notices are not final tax demands and the recipients have the right to respond with supporting documentation. If the reply is convincing or the goods and services are exempted under the GST Act, notices will be dropped, she added.
Reacting to the issue of notices sent to traders based on UPI transactions, a number of traders associations in the state have given a call to the traders to boycott UPI transactions. They have also called for a strike on July 25.
Responding t

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es that they may be liable to register under GST,” Pandit said, adding that notices were based only on preliminary data, not final determinations.
The officer said the department is not aware whether the turnover is entirely exempted, partially taxable, or fully taxable. That is why the notice includes a proposal to register and pay applicable taxes, interest, and penalties.
“If the turnover is completely exempted from goods or services like tuition fees, the registration is not required. If the reply is convincing, the notice will be dropped and proceedings will close with a nil demand,” Pandit clarified.
She also addressed doubts prevailing among the trading circles.
“Some innocent traders are being carried away, hoping every notice will be withdrawn. Some are being misled. But if they want relief within legal provisions, I request them to come to the department. We will guide them as per the law,” the Joint Commissioner said.
“Calling for a 'Bandh' will not serve the purpose. T

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ensure every opportunity is given. When you buy a plot, you go to the sub-registrar's office without being told. Likewise, traders should know applicable tax laws. Ignorance cannot be an excuse. The department is always there to guide,” she said.
Trade activist Sajjanraj Mehta raised concerns over the fairness of recent GST notices.
He stated that while the Commercial Taxes Department is legally within its powers to use such data, the lack of prior warning, context, and education has created confusion.
“Many small traders were unaware that their UPI inflows, often a mix of business and personal transactions, would be treated as undeclared turnover,” Mehta told PTI.
“The fairness issue lies not in enforcement itself, but in the suddenness and lack of clarity,” he added.
Mehta stressed that the department should differentiate between exempt and taxable goods before sending notices.
Issuing notices without accounting for exempt goods like fruits, vegetables, or unbranded food items

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GST notices based on UPI transaction: Traders on warpath, official calls action proper
GST
Dated:- 23-7-2025
PTI
Bengaluru, Jul 23 (PTI) Amid rising concerns among traders in Karnataka over the issuance of nearly 6,000 GST demand notices based on UPI transaction data, traders' bodies gave a strike call, while a top tax official termed the action to be within the framework of law.
Speaking to the PTI, Meera Suresh Pandit, Joint Commissioner of Commercial Taxes, has also clarified that notices are not final tax demands and the recipients have the right to respond with supporting documentation. If the reply is convincing or the goods and services are exempted under the GST Act, notices will be dropped, she added.
Reacting to the issue of notices sent to traders based on UPI transactions, a number of Traders Associations in Karnataka have given a call to the traders to boycott UPI transactions. They have also called for a strike on July 25.
Responding to the reports of a pro

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it indicates that they may be liable to register under GST,” Pandit said, adding that notices were based only on preliminary data, not final determinations.
The officer said the department is not aware whether the turnover is entirely exempted, partially taxable, or fully taxable. That is why the notice includes a proposal to register and pay applicable taxes, interest, and penalties.
“If the turnover is completely from exempted goods or services like tuition fees, the registration is not required. If the reply is convincing, the notice will be dropped and proceedings will close with a nil demand,” Pandit clarified.
She also addressed doubts prevailing among the trading circles.
“Some innocent traders are being carried away, hoping every notice will be withdrawn. Some are being misled. But if they want relief within legal provisions, I request them to come to the department. We will guide them as per the law,” the Joint Commissioner said.
“Calling for a 'Bandh' will not serve the

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justice and ensure every opportunity is given,” she added.
“When you buy a plot, you go to the sub-registrarÂ’s office without being told. Likewise, traders should know applicable tax laws. Ignorance cannot be an excuse. The department is always there to guide,” she said.
However, trade activist Sajjanraj Mehta raised concerns over the fairness of recent GST notices.
He stated that while the Commercial Taxes Department is legally within its powers to use such data, the lack of prior warning, context, and education has confused.
“Many small traders were unaware that their UPI inflows, often a mix of business and personal transactions, would be treated as undeclared turnover,” Mehta told PTI.
“The fairness issue lies not in enforcement itself, but in the suddenness and lack of clarity,” he added.
Mehta stressed that the department should differentiate between exempt and taxable goods before sending notices.
“Issuing notices without accounting for exempt goods like fruits, vegetable

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No GST loss to Goa from out-of-state corporate billing: CM Sawant
GST
Dated:- 23-7-2025
PTI
Panaji, Jul 23 (PTI) Chief Minister Pramod Sawant has said Goa has not incurred any loss in the Goods and Services Tax (GST) revenue due to companies routing their sales and billing through corporate offices located outside the state.
In a written reply tabled in the Goa assembly on Tuesday during the ongoing monsoon session, Sawant, who also holds the finance portfolio, said the GST regime rolled out with effect from July 01, 2017 is a destination or consumption-based tax regime.
“Therefore, the tax on goods and/or services gets accrued to the State/UT where it is actually consumed,” Sawant said.
“Therefore, there is no question of

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Court upholds finality of composite SCN order, affirms wide appellate powers under Section 107(11) CGST Act
Case-Laws
GST
The HC dismissed the petition seeking modification of the order adjudicating a composite SCN against the Petitioners and challenging the vires of N/N. 06/2020-Central Tax. The Court held that under Section 2(4) of the CGST Act, the Adjudicating Authority excludes the Appellate Authority, which has full power to consider the matter afresh on appeal under Section 107. The adjudication order was detailed and considered the Petitioners' submissions, including those related to multiple financial years. The legislative intent prohibits remanding the matter back to ensure finality, but the Appellate Authority may confirm, modify, or annul the order on merits. Reliance on precedents affirmed the wide scope of appellate powers under Section 107(11). Consequently, the Court declined to interfere and dismissed the application for modification.
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GST registration cancellation upheld under Section 29(2)(c) for non-filing returns; restoration allowed with dues paid
Case-Laws
GST
The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) of the CGST Act, 2017, due to non-filing of returns for six consecutive months. However, acknowledging the serious civil consequences of such cancellation, the court directed that the petitioner may apply for restoration of registration by submitting all pending returns and paying outstanding tax dues, interest, and late fees in accordance with the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017. The empowered officer retains jurisdiction to consider the restoration application and pass appropriate orders within the statutory framework. The petitioner was granted two months to approach the concerned authority for restoration. The writ petition was disposed of on these terms.
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Appeal dismissed for being three years late; limitation period strictly capped at 30 days under relevant rules
Case-Laws
GST
The HC upheld the dismissal of the appeal filed three years and twenty days beyond the prescribed limitation period, affirming that the appellate authority's power to condone delay is strictly limited to thirty days. The court relied on established precedents interpreting analogous statutory provisions, emphasizing that no residual discretion exists to extend limitation beyond the specified period under the relevant Acts. Consequently, the writ petition challenging the order was dismissed, reinforcing the principle that courts and tribunals cannot entertain appeals filed beyond the statutory time frame except within narrowly prescribed limits.
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HC refuses to hear petition on SCN issued via Form DRC-01A, directs appeal with first Appellate Authority under Income Tax Act
Case-Laws
GST
The HC declined to adjudicate the petition challenging the SCN issued in Form DRC-01A on jurisdictional grounds related to reliance on Form 26AS under the Income Tax Act, 1961. The court held that the petitioner must pursue remedy before the first Appellate Authority, which is directed to admit the appeal if filed within four weeks, waiving any additional pre-deposit requirements given the petitioner's prior payment of Rs. 7 lakhs. The petition was disposed of accordingly.
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