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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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Dredging and De-silting Services Classified as Pure Service with Nil GST Under Entry No. 3 Notification 12/2017
Case-Laws
GST
The AAR held that the applicant's dredging and de-silting services performed using Cutter Suction Dredger in specified river channels for the Government of West Bengal constitute a pure service without any supply of goods. The activity involves excavation and removal of silt without any construction or creation of dumping grounds, thereby excluding it from works contract or composite supply classifications. Consequently, the service satisfies all conditions under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate). The Authority ruled that the supply of dredging and removal of dredged materials falls within the scope of this entry, rendering the applicable GST rate as NIL.
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Manpower Supply to WTL is Pure Service, No GST Exemption Under Notification 12/2017 Entry 3
Case-Laws
GST
The AAR held that the applicant's supply of personnel to WTL constitutes a pure service and not a composite supply or works contract. NKDA, constituted under the New Town Kolkata Development Authority Act, 2007, qualifies as a local authority; however, the service recipient is WTL, not NKDA, as payment flows from NKDA to WTL and then to the applicant on a back-to-back basis. Consequently, the applicant does not directly supply services to the local authority. Since all conditions of Entry No. 3 of Notification No. 12/2017-Central Tax (Rate) are not met, the exemption under the said notification is inapplicable. Therefore, the applicant is not entitled to the nil-rated GST exemption and must charge GST in its invoice to WTL for the manpower supply services rendered.
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Appeal Dismissed for Non-Appearance, But Dismissal Set Aside for Lack of Fair Opportunity to Defend
Case-Laws
GST
The HC dismissed the appeal due to the petitioner's non-appearance, attributing it to a refusal to participate. However, the court found that respondent No.2 acted hastily by attempting to dispose of the matter at the initial hearing without affording the petitioner a fair opportunity to present their defense. The HC emphasized the necessity for respondent No.2 and similar officers to provide adequate chances for assessee participation before dismissal. Consequently, the HC set aside the dismissal and remitted the matter to respondent No.2 for fresh consideration, allowing the petition.
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Single Show Cause Notice for Multiple Years Violates GST Act Sections 2(106), 73, 74, and 128 Rules
Case-Laws
GST
The HC held that issuance of a single show cause notice encompassing multiple financial years contravenes the GST Act, which mandates that show cause notices must correspond to individual tax periods as defined under Section 2(106) and Sections 73/74. The Court emphasized that “bunching” violates principles of natural justice and statutory provisions, as each financial year constitutes a separate tax period. Furthermore, Section 128's provision for waiver schemes cannot justify pre-notification notices aggregating multiple years, as this imposes undue hardship on taxpayers. The Court clarified that show cause notices must be issued either based on annual returns after their filing or on monthly returns if issued prior to annual return submission. Accordingly, the petition challenging the validity of the multi-year show cause notice was allowed, reinforcing strict adherence to the statutory time limitation and procedural safeguards under the GST Act.
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Bail Rejected for Tax Fraud Under Sections 132(1)(b), (c), (i) of CGST Act for Fake Invoice Scam
Case-Laws
GST
The DSC rejected the bail application of the accused proprietor of M/S New Global Scrap Traders, charged under Sections 132(1)(b), 132(1)(c), and 132(1)(i) of the CGST Act, 2017, for fraudulent availing and utilization of input tax credit amounting to Rs. 23,47,68,801/- through fake invoices without actual supply of goods. The court found no violation of fundamental rights under Article 22(1) and (2). Given the gravity of the offence, evidence of issuance of bogus invoices, and risk of evidence tampering, witness influence, and flight, the accused was deemed unfit for bail at this stage. The prosecution's case demonstrated substantial material indicating deliberate tax evasion and fraud, justifying continued custodial detention to safeguard the investigation and public interest.
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High Court Quashes Penalty for Delayed GSTR-3B Filing Under Section 39, Orders Fresh Adjudication
Case-Laws
GST
The High Court set aside the impugned order which upheld the demand and penalty solely on the ground of delayed filing of GSTR-3B returns for FY 2017-18 to 2020-21 under Section 39 of the GST Act. Without adjudicating on the merits, the matter was remanded to the Superintendent, CGST & Central Excise Range-I, Division Ratlam for fresh adjudication in light of changed circumstances. The petition was disposed of by remand, directing reconsideration of the case afresh.
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70-Day Delay in Filing Appeal Condoned Under Section 107 of TNGST Act for Medical Reasons
Case-Laws
GST
The HC condoned a 70-day delay in filing an appeal under Section 107 of the TNGST Act against an Adjudication Order dated 07.01.2025, finding the petitioner's reasons-medical treatment of the managing partner and delayed knowledge of the order-genuine. The FORM GST APL-02 dated 23.06.2025 issued by the 1st respondent was quashed, and the appeal was restored on the 1st respondent's file. Restoration was conditional upon the petitioner's payment of Rs. 10,000 to the Principal Government Naturopathy Medical College and Hospital within two weeks of the order. The petition was accordingly disposed of.
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Section 129 GST Proceedings Require Proof of Mens Rea; Minor Invoice Errors Insufficient for Penalty
Case-Laws
GST
The HC held that initiation of proceedings under section 129 of the GST Act requires proof of mens rea to evade tax. A minor discrepancy of one digit in the tax invoice and e-way bill did not establish such intent. Relying on precedent emphasizing the necessity of mens rea for penalty imposition, the Court found the impugned orders unsustainable. Consequently, the orders were quashed, and the petition was allowed.
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Final Opportunity Ordered for Petitioner to Present Case Before Authority Under Section 30 Deadline Set for Compliance
Case-Laws
GST
The HC set aside the impugned order imposing the penalty, noting that although the petitioner was represented at the personal hearing and lost the right of appeal due to delay, the petitioner must be afforded one final opportunity to present their case before the authority. The petitioner is directed to communicate a certified copy of the HC order to the authority by 30 December 2024; failure to do so will result in automatic restoration of the original order. Upon receipt, the authority shall schedule a hearing to allow the petitioner a last chance to be heard and thereafter pass a fresh adjudicatory order. The petition is disposed of accordingly.
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Non-service of Show Cause Notice and denial of hearing violate natural justice; order set aside under relevant rules
Case-Laws
GST
The HC held that the non-service of the Show Cause Notice (SCN) and denial of personal hearing constituted a violation of natural justice principles. Consequently, the impugned order-in-original demanding recovery for wrongful availment of Input Tax Credit against the Petitioners was set aside. The Court directed the Adjudicating Authority to adjudicate the SCN afresh after considering the Petitioners' reply and submissions. The petition was disposed of accordingly.
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Writ of Mandamus orders quick disposal of tax appeal filed on unlawful money recovery under relevant laws
Case-Laws
GST
The HC issued a writ of mandamus directing the respondent to expeditiously consider and dispose of the petitioner's appeal filed on 13.02.2025, challenging the order regarding tax imposition and recovery of money allegedly obtained through unlawful means. The Court emphasized the necessity for the appellate authority to act in a time-bound manner and to decide the matter on merits in accordance with law, taking into account relevant judicial precedents cited by the petitioner. The petition was allowed, mandating cooperation from the respondent and ensuring the appeal process proceeds without undue delay.
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Order set aside for denying personal hearing under Section 75(4) of TNGST Act, remanded for fresh consideration
Case-Laws
GST
The HC held that the impugned order was passed in violation of natural justice principles, as the respondent failed to provide the petitioner a personal hearing despite receiving a detailed 130-page reply. The Court emphasized the mandatory requirement under Section 75(4) of the TNGST Act, 2017, for affording an opportunity of personal hearing before passing such orders. Consequently, the HC set aside the impugned order dated 26.09.2024 and remanded the matter to the respondent for fresh consideration, directing that the petitioner be given a personal hearing to present their case on merits. The petition was allowed by way of remand.
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High Court Sets Aside Orders Citing Natural Justice Violation, Remands Case for Fresh Hearing
Case-Laws
GST
The HC allowed the petition by setting aside the impugned orders dated 8 June 2018, 17 February 2019, and 4 November 2019, and remanded the matter to the AAR for fresh consideration. The court found a violation of natural justice principles as the Appellate Authority improperly considered the Chartered Engineer's and Customer's Certificates without affording the Respondents an opportunity to challenge the evidence through cross-examination or to present their own evidence. The evidence was first introduced at the appellate stage, depriving the Respondents of a fair chance to contest it. Due to these procedural irregularities and the untested nature of the evidence, the HC deemed it unsafe to rely on the Appellate Authority's decision and directed a rehearing in accordance with law and on merits.
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Karnataka Commercial Taxes launches helpline for corruption complaints on UPI bribe demands under GST rules
News
GST
The Commercial Taxes Department in Karnataka has established a helpline to address corruption complaints, particularly involving bribe demands related to UPI transactions. The department received reports that some officials and intermediaries solicited bribes from traders under the guise of assistance. It emphasized a zero-tolerance policy and urged traders to report such incidents. The state government clarified that GST is a central government matter and not under its control. Discussions with the central government are planned regarding tax notices issued to small traders, which have led some to revert to cash transactions and organize protests. State officials attributed responsibility for the challenges faced by small traders to the central government, assuring that the state would take necessary measures to protect traders' interests.
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Incorrect GSTR-3A Notices Sent Due to System Error, No Action Needed for Cancelled Registrations Before FY 2024-25
News
GST
Notices in Form GSTR-3A have been mistakenly issued to certain taxpayers, including those with cancelled registrations before the Financial Year 2024-25, due to a system glitch. These notices, typically sent for non-filing of Form GSTR-4 under Section 39(2) of the CGST Act and Rule 68 of the CGST Rules, are not applicable in these cases. The issue is under review, and corrective measures are being implemented. Taxpayers who have filed the return or whose registrations were cancelled before FY 2024-25 should disregard these notices, as no action is required. Any other concerns should be addressed through the Self-Service Portal with relevant details for resolution.
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Advisory : Regarding GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers.
GST
Dated:- 21-7-2025

As per the provisions of Section 39(2) of the Central Goods and Services Tax (CGST) Act, 2017, read with Rule 68 of the CGST Rules, 2017, notices in Form GSTR-3A are required to be issued in cases of non-filing of Form GSTR-4. However, it has come to notice that, due to a system-related glitch, such notices have been inadvertently issued in certain cas

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Petitioner must deposit 15% disputed tax; fresh GST proceedings to follow strict legal rules under Section 74.
Case-Laws
GST
The HC set aside the impugned order dated 20.02.2024 on terms, directing the petitioner to deposit 15% of the disputed tax, noting the petitioner had previously deposited 10% upon filing an appeal against the 05.12.2023 order. The Court acknowledged prior rulings balancing the interests of the assessee and revenue, mandating fresh proceedings strictly in accordance with GST laws, excluding the pendency period from limitation computation. However, this principle was stayed by the Division Bench, and a contrary view from another High Court was noted, holding that jurisdictional challenges to proceedings initiated under the respondent's authority are impermissible even if the prior appeal is allowed. The petition was disposed of following compliance with the deposit condition, thereby affirming the continuation of proceedings subject to statutory adherence and interim financial safeguards.
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Extraordinary Jurisdiction Denied Under Article 226 Without Pleadings Justifying Pre-Deposit Waiver
Case-Laws
GST
The HC declined to exercise extraordinary jurisdiction under Article 226, holding that the petition challenging an ex facie jurisdictional order is not maintainable in the absence of pleadings justifying waiver of the pre-deposit requirement. The court emphasized that the statutory regime, including pre-deposit, must be adhered to and alternative remedies must be exhausted before invoking writ jurisdiction. Reliance on precedents confirmed that the petitioner failed to demonstrate any exceptional circumstances warranting interference. Consequently, the petition was dismissed, and the petitioner was directed to pursue the efficacious alternate remedy available under the statutory framework. This decision underscores the principle that writ jurisdiction is not a substitute for statutory remedies, especially where the impugned order is passed without jurisdiction and time limitations are applicable.
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Refund claim for accumulated ITC allowed; tax demand and penalty orders quashed under relevant legal provisions
Case-Laws
GST
The HC held that the petitioners' refund application for accumulated ITC was within the statutory limitation period, relying on the precedent that struck down the relevant circular provision. Although a refund sanction order was issued, a subsequent demand notice and Order-in-Original confirming a tax demand with penalty were challenged. The court found the impugned orders dated 31.3.2023 and 29.2.2024 illegal and unsustainable, quashing and setting aside both the refund rejection and the appeal order. The petition was allowed, thereby validating the refund claim and negating the subsequent tax demand and penalty.
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Order rejecting GST registration set aside for lack of reasons under Section 29(2)(b) and (c) CGST Act
Case-Laws
GST
The HC set aside the unreasoned order rejecting the petitioner's fresh GST registration application, finding that the Proper Officer failed to record requisite findings under Section 29(2)(b) and (c) of the CGST Act. The Court noted the petitioner had remedies available for revocation of cancellation and appeal but chose to file a fresh application, which is not barred by statute. The rejection order lacked reference to the statutory provisions and did not comply with the circular's requirements. Consequently, the matter was remitted to the Deputy Commissioner for fresh consideration of the registration application in accordance with law. The petitioner's application was allowed by way of remand.
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Writ Petition Dismissed for Delay Beyond Limit and Valid GST Portal Notice Under Sections 74, 107, and 169
Case-Laws
GST
The HC dismissed the writ petition on grounds of inordinate delay exceeding three years from the assessment order. The petitioner conceded receipt of the show cause notice via the common GST portal, confirming knowledge of proceedings under Section 74 of the GST Act. The Court emphasized that under Section 107, the appellate authority may condone delay only up to thirty days beyond the prescribed period. Since the petition was filed well beyond this condonable period, it was held to be non-maintainable. Furthermore, service of notice through the GST portal was deemed valid under Section 169 of the GST Act, negating any claim of non-service. Consequently, the writ petition was dismissed for being barred by delay and failure to comply with statutory timelines.
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Orders rejecting rectification under Section 161 GST Act set aside; tax deposit required for reconsideration under Section 128A
Case-Laws
GST
The HC set aside the orders dated 09.06.2025 and 10.06.2025 rejecting the petition for rectification under Section 161 of the GST Act. The petitioner is directed to deposit the tax amount as determined in the assessment order dated 16.02.2022 within one week. Upon timely deposit, the Additional CT & GST Officer shall reconsider the application for waiver of interest and penalty under Section 128A on its own merits. The petition is disposed of accordingly.
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Ad Interim Bail Granted to Accused in Fake Input Tax Credit and Illegal Tax Evasion Case Under GST Rules
Case-Laws
GST
The HC granted ad interim bail to the petitioner accused of fraudulent availing of fake Input Tax Credit and illegal tax evasion. The petitioner, associated with two firms, allegedly claimed substantial ITC amounts as per GST returns. The investigation is complete, and a complaint has been filed, with the allegations subject to trial. The petitioner has no criminal antecedents and has been in custody for approximately five months. Considering the facts, completed investigation, and legal precedents cited, the court found the petitioner's counsel made a sufficient case for bail. Consequently, the bail application was allowed.
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Regular bail granted under GST Act for fraudulent Input Tax Credit claim with conditions for sureties and bond
Case-Laws
GST
The HC granted regular bail to the applicant accused of fraudulent availing of Input Tax Credit without actual movement of goods. Considering the ongoing investigation, the pending complaint, and the prolonged incarceration since 28.03.2025, the Court found that the applicant is entitled to bail. Bail was permitted upon furnishing a personal bond with two local sureties of like sum to the satisfaction of the trial court. The application was allowed subject to these conditions.
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