Author: admin_gst

Approved resolution plan conclusively bars subsequent claims; Section 74(9) CGST assessment quashed to protect insolvency process
Case-Laws
GST
HC held that, pursuant to the Supreme Court precedent, approval of a Resolution Plan by the NCLT conclusively bars subsequent claims by other creditors as such claims would disrupt the resolution process. Applying that principle, the Court found no justification to sustain a post-approval tax assessment and accordingly quashed the impugned asses

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Penalty under s.125 GST quashed for denial of hearing; case remanded for fresh adjudication and fair hearing
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GST
The HC held that the impugned penalty levy under s.125, GST Act, was vitiated for denial of audi alteram partem; noting that an appeal had been dismissed as time-barred, the court nevertheless quashed the orders dated 18.12.2024 and 28.07.2025 for failure to afford an opportunity of hearing. The petition is allowed by way of remand: the matter is returned to the com

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Petition dismissed as moot and non-maintainable; Section 70 summons and Section 69 arrest powers examined; revision remedy available
Case-Laws
GST
HC dismissed petition as infructuous and non-maintainable. The Court noted the petitioner had been summoned under Section 70 of the CGST/GGST Acts, subjected to prolonged questioning and retention followed by arrest, and that Sections 70 and 69 confer summon and arrest powers respectively, with Section 70 inquiries treated as judicial proceed

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Kerala CM Vijayan seeks PM Modi’s immediate intervention on 'GST revenue loss'
GST
Dated:- 27-8-2025
PTI
Thiruvananthapuram, Aug 27 (PTI) Kerala Chief Minister Pinarayi Vijayan on Wednesday sought the immediate intervention of Prime Minister Narendra Modi to address the concerns of states that may face revenue loss when the Centre revises the GST rate structure.
Vijayan urged the union government and the prime minister to assess Kerala’s likely revenue loss and provide compensation as part of the proposed GST reforms. He said he had already written to Modi highlighting the state’s concerns.
“The union government needs to address the concerns of states facing revenue loss while revising GST rates,” he told reporters here

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ple by cutting taxes on essential items.
“The loss of revenue to states will hamper welfare initiatives for the poor and vulnerable. Therefore, states must be compensated,” he said.
In his latest letter to the PM, Vijayan, without specifying the date, also urged that the benefits of lower tax rates be passed on to consumers through reduced prices of commodities and services.
He pointed out that the revenue-mobilising capacity of states is already limited compared to their expenditure obligations in key socio-economic sectors, and that restrictions on open market borrowings further constrain resource mobilisation.
“In these circumstances, sudden revenue loss due to GST rate revision will further weaken states’ finances. Necessary

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AIDCF Calls for GST Relief to Safeguard Cable TV Industry
GST
Dated:- 27-8-2025
PTI
Urges Government to Reduce GST Slab from 18% to 5% in Line with Next-Generation GST Reforms
NEW DELHI, Aug. 27, 2025 /PRNewswire/ The All India Digital Cable Federation (AIDCF), the apex body representing India's Digital Multi-System Operators (MSOs), has appealed to the Government of India for a reduction in the Goods and Services Tax (GST) rate on Cable TV services from the existing 18% slab to 5%. This request has been placed in the context of Hon'ble Prime Minister, Shri Narendra Modi Ji's vision of introducing next-generation GST reforms aimed at simplifying the structure, rationalising rates, and easing the tax burden on citizens.
AIDC

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, and unfair competition from unregulated digital platforms operating outside the regulatory and fiscal framework. Rising satellite channel costs have already pushed consumer prices upward making Cable TV increasingly unaffordable for ordinary households.
AIDCF pointed out that reducing the GST slab to 5% will directly benefit consumers by keeping monthly bills affordable, while at the same time supporting the financial health of MSOs and Local Cable Operators (LCOs). The relief in working capital will allow these largely MSME operators to invest in spreading wired broadband, thereby strengthening the government's Digital India mission and ensuring universal access to affordable information and entertainment. The step will also provide a

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Assessments quashed and remitted for fresh adjudication after Section 168A notification invalidated; safeguard procedural rights on reconsideration
Case-Laws
GST
The HC allowed the writ petitions by quashing the impugned assessment orders and remitting the matters to the respondents for fresh adjudication on merits. The court noted the petitioners' failure to respond to preceding show-cause notices and considered the applicability of notifications issued under Section 168A. In view of a

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Appellate authority cannot revive IGST demand without fresh show-cause notice; outer limitation expired – Sections 107(11), 75(7), 16(5)
Case-Laws
GST
HC held that the appellate authority's suo motu restoration of an IGST demand, previously dropped by the adjudicating authority, was unsustainable under the statutory scheme and Section 75(7); the appellate body could not lawfully revive the demand without issuing a fresh show-cause notice as contemplated by the second proviso to Section

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Petition allowed; assessment set aside for breach of natural justice and delay under Section 73; matter remanded
Case-Laws
GST
The HC allowed the petition and set aside the assessment order dated 29.01.2025 and its summary, holding the respondent's proceedings vitiated by breach of natural justice and excessive delay. The court found the petitioner reasonably unaware of portal-notices uploaded after approximately 1½ years and held the statutory/administrative timeline for proceedings

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Revenue cannot withhold sanctioned refund based solely on departmental opinion under Section 54(11); release refund per Appellate Authority order
Case-Laws
GST
The HC held that the revenue/department cannot withhold a sanctioned refund based solely on its opinion under Section 54(11) of the Act; where the Appellate Authority has permitted the refund and there is no appeal or stay or other proceeding challenging that order, the departmental opinion does not justify retention of the refun

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Writ petition dismissed upholding penalties under section 129(1)(a) and 129(1)(b); release application to proper officer decided in two working days
Case-Laws
GST
The HC dismissed the writ petition challenging levy of penalties under section 129(1)(a) and 129(1)(b) of the GST Act, upholding the proper officer's decision based on his reasonable belief that the consignor's documents did not substantiate legitimacy of the goods in transit. The court accepted evidentiary inconsistencies, in

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Appeal time-barred; retrospective GST cancellation unsustainable; cancellation to operate prospectively from 05 July 2023; file pending returns up to date
Case-Laws
GST
The HC dismissed the petitioner's appeal as barred by limitation and held that retrospective cancellation of the petitioner's GST registration was unsustainable because the show-cause notice did not propose retrospective cancellation; any irregularity related only to the first quarter of 2023 for which returns were not f

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Detention, seizure under section 129(1)(b) upheld where consignments had forged documents and IGST competence sustained
Case-Laws
GST
The HC upheld the impugned detention and seizure orders and dismissed the petitioner's challenge. The Court held that an officer appointed under the State GST is competent to act as the Proper Officer for purposes of IGST and CGST; absence of a separate notification under section 4 of the IGST statute did not vitiate that competence absent specific except

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Rectification order dated 28 June 2024 annulled for lack of reasons and denial of personal hearing, writ disposed
Case-Laws
GST
HC set aside the Rectification Order dated 28 June 2024 and disposed of the writ petition. The Court found the impugned rectification order to be mechanical, lacking reasons and failing to apply the principle of natural justice by not affording a personal hearing when the order adversely affected the assessee. Although the petitioner filed a reply and attribute

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Day before additional 25 pc US tariffs, PM makes pitch for swadeshi, Make in India
GST
Dated:- 26-8-2025
PTI
Ahmedabad, Aug 26 (PTI) A day before US President Donald Trump's additional 25 per cent tariff kicks in, Prime Minister Narendra Modi on Tuesday made a vehement pitch for swadeshi and Make in India that should help create jobs in the country.
Swadeshi should be everyone's life mantra and irrespective of who is investing, production must take place domestically, Modi asserted on a day when Japan's Suzuki Motor Corporation committed to invest over Rs 70,000 crore in the country in the next five to six years.
The government's 'Make in India' initiative has created a favourable environment for both global and domestic manufacturers and the world will drive electric vehicles that are made in India, Modi said.
He was speaking after flagging off exports of Maruti Suzuki's first electric vehicle, the e VITARA, from the Hansalpur facility in Gujarat to over 100 countrie

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ent for both global and domestic manufacturers, Modi said.
Lauding India-Japan ties, he said both countries are “made for each other”.
Japanese automaker Suzuki Motor Corporation will invest Rs 70,000 crore in the next five to six years in India to strengthen its operations in the country, its Representative Director and President Toshihiro Suzuki said on Tuesday.
Speaking at the event, Suzuki Motor Corporation Representative Director and President Toshihiro Suzuki said, “Suzuki will invest over Rs 70,000 crore in India, over the next 5-6 years.” Later, in an interaction with reporters, Maruti Suzuki India Chairman R C Bhargava said the investments would be to meet the company's target of achieving 40 lakh units annually.
“We are expanding to 4 million (units annually). So the expansion of 4 million units capacity, with all the supporting infrastructure and investment in R&D, and new technologies, all of that takes a lot of money,” Bhargava said when asked about areas where t

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und e VITARA will be shipped from Pipavav port to the European region, including the UK, Germany, Norway, France, Denmark, Switzerland, the Netherlands, Sweden, Hungary, Iceland, Italy, Austria, and Belgium.
On the reasons for Maruti Suzuki not launching the e VITARA in India as yet, Bhargava said, apart from meeting export order obligations, cost factors have played a part, as the price of the EV is still on the higher side, as the battery is imported.
Toshihiro Suzuki said the Gujarat facility, which serves customers across India and global markets, will soon become one of the world's largest automobile manufacturing hubs, with a planned capacity of 10 lakh units.
He further said, “We chose this facility to manufacture the e VITARA, our first BEV and make it a global production hub for this model. We will export this “Made-in-India BEV” to over 100 countries, including Japan and Europe.” The company's second major milestone is the “start of production of India's first lithium

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GST waiver on health insurance to cost Bengal Rs 900 cr annually: Mamata Banerjee
GST
Dated:- 26-8-2025
PTI
Bardhaman, Aug 26 (PTI) West Bengal Chief Minister Mamata Banerjee on Tuesday said the waiver of Goods and Services Tax (GST) on health insurance premiums, if implemented, will hit the state's exchequer by around Rs 900 crore annually.
In a major GST rate rationalisation move, a proposal to exempt health insurance and a bulk of goods from GST is expected to come up when the GST Council meets early next month.
Banerjee said it was West Bengal that first pushed for a GST exemption on health insurance to make medical cover more affordable for the common people.
“The waiver of GST on health insurance premiums will cost Beng

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ITC chief hails PM's reform vision, says GST overhaul to spur growth
GST
Dated:- 26-8-2025
PTI
Kolkata, Aug 26 (PTI) ITC Ltd Chairman Sanjiv Puri on Tuesday hailed Prime Minister Narendra Modi's call for next-generation reforms, particularly in the Goods and Services Tax (GST) framework, saying the move will trigger a virtuous cycle of consumption, investment, growth and employment.
He said the government's focus on affordability and accessibility of essential items, including food, will provide significant relief to the middle class, micro, small and medium enterprises (MSMEs), and farmers.
“The government's resolve to ensure ease of living by enhancing affordability and accessibility of all items meant for daily consumption

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Food Ministry forwards veg oil GST refund request to Finance Ministry
GST
Dated:- 26-8-2025
PTI
New Delhi, Aug 26 (PTI) The food ministry has forwarded the vegetable oil industry's request to the finance ministry, seeking to lift tax refund restrictions with hopes that the GST Council will consider the issue at its next meeting, Food Secretary Sanjeev Chopra said on Tuesday.
“We have sent it to the Ministry of Finance…once this GST committee meets to work on the declaration about reduction in the rates. I am sure they will keep that in mind. Hopefully, it may take up in the next meeting,” Chopra told PTI.
The edible oil industry has been grappling with restrictions on Goods and Services Tax (GST) refunds for accumulated In

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5-7 goods. The proposal entails doing away with the current 12 and 28 per cent tax slabs.
The Indian Vegetable Oil Producers' Association and other industry bodies have urged the government to remove refund restrictions and treat edible oils similarly to butter and ghee, which retain refund benefits.
Industry groups argue that restoring ITC refunds would ensure policy stability, boost investment, enhance economic viability, maintain consumer price stability and promote safer consumption.
On implementation of new vegetable oil regulations under the Vegetable Oil Products, Production and Availability Regulation Order, 2025, Chopra said the rules aim to boost transparency, curb hoarding and stabilise prices.
All vegetable oil producer

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Partial relief granted to petitioner challenging order under s.73 GST; impugned order quashed and matter remitted for fresh adjudication
Case-Laws
GST
The HC granted partial relief to the petitioner challenging an order under s.73 of the GST enactments, noting the petitioner had not preferred an appellate remedy but had declared and paid CGST and SGST in the annual return (GSTR-9) prior to the impugned order. The HC quashed the impugned order dated 22.02.2025 and remitted the matter to

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Petition non-maintainable due to available remedy; petitioner directed to file statutory appeal under Section 107 (GST) within 15 days
Case-Laws
GST
The HC held the petition non-maintainable insofar as an alternative remedy existed, noting the petitioner should have appealed under Section 107 of the Goods and Services Tax Enactments, 2017 within three months of the impugned order (deadline 23.06.2025), and that the impugned order failed to consider the petitioner's reply, raising natura

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Petitioner entitled to refund of statutory pre-deposit under Section 107; retention would cause unlawful unjust enrichment, refund with interest ordered
Case-Laws
GST
The HC directed respondents to refund the statutory pre-deposit paid by the petitioner to maintain an appeal under Section 107, rejecting the time-bar defence and holding that retention would constitute undue enrichment. The court treated the Division Bench precedent of this HC as binding and afforded only persuasive weigh

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s.62(2) Deems s.62(1) Best-Judgment Assessment Withdrawn If Valid Returns Filed and Tax Plus Late Fee Paid Within 30 Days
Case-Laws
GST
The HC, in a challenge to a best-judgment assessment under s.62 of the GST Act, held that s.62(2) operates to deem any order under s.62(1) withdrawn where the registered person furnishes valid returns within 30 days of service of the assessment and pays the tax and late fee; compliance here meant the assessment dated 07.02.2024 is deemed withdrawn and c

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Writ dismissed; petitioner directed to pursue six separate appeals under Section 107 CGST Act with pre-deposit
Case-Laws
GST
HC dismissed the writ challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's

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Retrospective cancellation of GST registration set aside; fresh adjudication ordered on cancellation application and SCN
Case-Laws
GST
The HC set aside the impugned orders of the Appellate Authority and the GST Department insofar as they retrospectively cancelled the petitioner's GST registration, holding that the orders manifest a complete non-application of mind; the court found that the petitioner had sought cancellation yet a retrospective cancellation w.e.f. 15 June 2019 was imperm

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Consolidation of show-cause notice upheld where alleged fraudulent ITC exceeds Rs 41 crore; appeal under Section 107 CGST
Case-Laws
GST
The HC upheld that consolidation of a single show cause notice for multiple assessment years is permissible where the primary allegation is fraudulent availing of input tax credit, as alleged against the Petitioner concerning ITC exceeding Rs. 41 crores. Noting that the primary legal issue aligns with precedent, the Court declined extraordinary relief a

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Consolidation of Single SCN Across Years Allowed for Alleged Fraudulent ITC; Appeal Permitted Under Section 107 CGST Act
Case-Laws
GST
The HC dismissed the petition challenging consolidation of a single SCN spanning multiple tax years concerning alleged fraudulent availing of Input Tax Credit exceeding Rs.89 crores, holding that consolidation is permissible where primary allegation is fraudulent ITC. The court observed the impugned order is appealable under Section 107 of the CGST Act,

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