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NSDC Training Partner Services Eligible for GST Exemption Under Notification No. 12/2017 Entry 69 and Section 2(31)
Case-Laws
GST
The AAR held that the applicant, as an approved NSDC training partner providing services under the Market Led Fee-based Services Scheme, is eligible for exemption under entry No. 69 of Notification No. 12/2017-Central Tax (Rate). Despite students being the ultimate service recipients, the partner universities collect and remit the consideration to the applica

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Artificial Turf Attracts 12% GST Alone, 18% GST When Supplied With Installation Under GST Rules
Case-Laws
GST
The AAR held that artificial turf/artificial grass qualifies as tufted turf under chapter 5703 and attracts GST at 12% as per entry 144 of Notification 1/2017-CT(R). When supplied with installation, it constitutes a works contract service under SAC 995428, involving transfer of property in goods and attachment to immovable property, thus treated as a composite supply of service

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Central Goods one held
GST
Dated:- 7-8-2025

The Anti-evasion Branch of the Central Goods & Services Tax (CGST) Delhi South Commissionerate has arrested a key individual for orchestrating the evasion of Goods and Services Tax (GST) of approximately Rs.16.30 crore. The arrest follows detailed analysis of GST return data.
The investigation revealed that three closely linked companies, engaged in manpower supply and facility management services, were consistently under-reporting their

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Lok Sabha passes Manipur Goods and Services Tax (Amendment) Bill
GST
Dated:- 7-8-2025
PTI
New Delhi, Aug 7 (PTI) The Lok Sabha on Thursday passed The Manipur Goods and Services Tax (Amendment) Bill, 2025, to implement the decisions approved by the GST Council.
The bill seeks to replace the Manipur Goods and Services Tax (Amendment) Ordinance, 2025.
The Bill was passed by a voice vote amid din in the Lok Sabha.
Moving the bill for discussion and passing, Finance Minister Nirmala

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GST fraud: ED raids in multiple states
GST
Dated:- 7-8-2025
PTI
New Delhi, Aug 7 (PTI) The Enforcement Directorate on Thursday conducted fresh searches in Jharkhand, West Bengal and Maharashtra as part of a “fake” GST invoices generation case to the tune of Rs 750 crore, official sources said.
At least a dozen premises in the three states were raided under the Prevention of Money Laundering Act (PMLA), the sources said.
The case pertains to generation of Rs 750 crore “fake” Input T

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Writ Petition Dismissed Against Notice for Fraudulent Input Tax Credit; Appeal Must Follow Appellate Process
Case-Laws
GST
The HC dismissed the writ petition challenging the notice issued for fraudulent availment of Input Tax Credit (ITC) involving four suppliers, with the petitioner as a recipient. The Court held that writ petitions are generally not maintainable in cases of alleged fraudulent ITC claims and emphasized that the petitioner must pursue remedies through the prescribed app

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Order quashed for failing natural justice due to improper notice service under Section 73 of GST Act
Case-Laws
GST
The HC quashed and set aside the impugned order dated April 19, 2024, holding that the petitioner was denied principles of natural justice due to improper service of notices under section 73 of the Act via the GST Portal's “Additional Notices and Orders” tab, which the petitioner did not access. The court found the petitioner entitled to benefit of doubt, as no evidence sho

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Secondment of Employees Subject to Service Tax; No Penalty Under Section 74 CGST Act, Interest Payable from Service Date
Case-Laws
GST
The HC held that the petitioner's secondment of employees was correctly held by the Apex Court to be exigible to service tax, reversing the Tribunal's favorable order for the assessee. The petitioner disclosed the transaction and paid the applicable tax upon the Apex Court's ruling. The court found no wilful misstatement, suppression, or tax evasion unde

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Uploading GST show cause notice online alone violates natural justice; Section 169(1) requires effective alternative service methods
Case-Laws
GST
The HC held that mere uploading of the show cause notice (SCN) on the GST portal without physical service does not satisfy the principles of natural justice, particularly when the petitioner remains unresponsive. The officer issuing repeated reminders must consider alternative service methods under Section 169(1) of the GST Act, such as RPAD,

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Penalty under Section 129(1) reduced due to no tax evasion and valid reasons for e-way bill delay
Case-Laws
GST
The HC held that in the absence of any intent to evade tax, the imposition of a 200% penalty under Section 129(1) of the WBGST/CGST Act, 2017 for transporting goods without a valid e-way bill was unwarranted. The appellants' reasons for the e-way bill's expiration, which caused highway blockage, were neither disputed nor considered by the authorities. The court noted no disput

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GST registration cancelled for non-filing over six months under Section 29(2)(c) and Rule 22 CGST Rules
Case-Laws
GST
The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) of the Act due to non-filing of returns for a continuous period exceeding six months. The Court emphasized that the empowered officer may cancel registration with retrospective effect as per Rule 22 of the CGST Rules, 2017. However, the proviso to sub-rule (4) of Rule 22 allows the

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SCN under Section 93 GST cannot be issued to deceased without notice to legal representative
Case-Laws
GST
The HC held that issuance of a show cause notice (SCN) and determination of liability under Section 93 of the GST Act cannot be made against a deceased person without issuing notice to the legal representative. The provision contemplates liability only where the business is continued by the legal representative or discontinued, requiring due process against the representative. In t

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Ex Parte Cancellation Set Aside for Lack of Personal Service, Fair Hearing Directed Under Natural Justice Principles
Case-Laws
GST
The HC set aside the ex parte cancellation order dated 21.02.2025, holding that the petitioner was not afforded principles of natural justice as no personal service of the show cause notice was established. The Court noted the petitioner had ceased business prior to the notice period and thus had no opportunity to respond. Relying on precedents, the HC reman

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Goods Detention Under Section 129 CGST Quashed Due to Compliance With Rule 138A and Valid Documents
Case-Laws
GST
The HC held that the proceedings under Section 129 of the CGST Act against the petitioner were unsustainable as the petitioner complied with the statutory requirements under Rule 138A of the CGST Rules. The petitioner produced both the invoice issued by it and the E-way bill at the time of interception, which were the requisite documents for lawful transit of goods. Alleged

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Show Cause Notice Must Follow GST Law Formats Post-2017; Pre-GST Circulars No Longer Valid
Case-Laws
GST
The HC held that the petitioner's challenge to the Show Cause Notice (SCN) on grounds of non-compliance with a pre-GST circular was untenable, as the circular predates the GST regime. Post 01.07.2017, issuance of SCNs must conform to the specific formats prescribed under GST law, namely Form GST DRC-01 or Form GST DRC-01A. The Court emphasized that adherence to these prescribed forms

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Detention Declared Illegal Under GST Law; Immediate Release Ordered with Strict Future Compliance Required
Case-Laws
GST
The HC declared the detention of the petitioner's husband by respondents No. 2 and 3 illegal and ordered his immediate release. The Court accepted the respondents' affidavit explanation but emphasized strict future compliance and cooperation with Court-appointed officers by the Directorate General, Goods & Service Tax Intelligence. Relying on precedents from the Supre

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Regular Bail Granted After Six-Year Delay; Emphasis on Presumption of Innocence and Prolonged Trial
Case-Laws
GST
The HC granted regular bail to the petitioner, who was nominated after a six-year delay in a case filed in 2019. The petitioner had already undergone incarceration for 2 months and 19 days, and similarly situated co-accused had been granted bail. The Court noted the petitioner's clean antecedents and emphasized the presumption of innocence until proven guilty beyond reasonab

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Petitioner entitled to CGST refund despite form errors; natural justice violation found in denial without hearing
Case-Laws
GST
The HC held that the petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors in the refund application forms. Such technical defects cannot justify rejection of the substantive claim. The appellate authority erred in law by dismissing the refund on this ground without adjudicating the claim on merits. Furthe

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Assignment of Leasehold Rights Not a Supply of Service Under Section 7(1)(a); GST Not Applicable Under Section 9
Case-Laws
GST
The HC held that the assignment of leasehold rights by the petitioner constitutes a transfer of benefits arising from immovable property and does not amount to a supply of service under Section 7(1)(a) of the Act. Consequently, such transactions fall outside the scope of GST levy under Section 9, as clarified by Clauses 5(b) of Schedule 2 and 5 of Schedule 3 of

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Petition Dismissed on ITC Denial and Electronic Credit Ledger Blocking Under GST Rules Section 16
Case-Laws
GST
The HC dismissed the petition challenging the blocking of the electronic credit ledger and denial of ITC, finding no violation of natural justice or jurisdictional error. Although the petitioner alleged non-availability of documents and lack of opportunity for cross-examination, the court observed that the petitioner's representative opposed re-examination and did not particip

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Notification No.56/2023 declared illegal for non-compliance with Section 168A CGST Act procedural rules
Case-Laws
GST
The HC declared Notification No.56/2023 dated 28.12.2023 as vitiated and illegal due to non-compliance with mandatory procedural conditions under Section 168A of the CGST Act, 2017, including the absence of the GST Council's recommendation. The Court relied on prior precedent addressing jurisdictional errors, violation of natural justice, and errors apparent on the recor

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Deposits in Electronic Cash Ledger Valid for GST Liability Under Section 49 Despite Liquidation Proceedings
Case-Laws
GST
The HC held that the petitioner's deposits in the Electronic Cash Ledger for the GST liability from April to December 2019 are valid and must be appropriated to discharge the tax liability despite the petitioner's failure to file returns due to liquidation proceedings. The Court noted that the petitioner transferred the requisite amounts timely under Section 49 of th

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Petitioner granted extended time to file appeal under CGST Act with opportunity for personal hearings and merit-based review
Case-Laws
GST
The HC found a violation of natural justice as the Petitioner was not granted the mandated three personal hearings under the Central Goods and Services Act and was unaware of both the Show Cause Notice and the impugned order. Despite the demand of Rs. 88,474/- raised against the Petitioner without affording an opportunity to reply or appear, the Cour

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Impugned order quashed on ineligible ITC claim; 25% disputed tax deposit required under GST rules
Case-Laws
GST
The HC quashed the impugned order relating to ineligible ITC claimed via an invoice from a non-existent dealer, subject to the petitioner depositing 25% of the disputed tax within 30 days. The quashed order is deemed an addendum to the show cause notice, requiring the petitioner to file a detailed reply within 30 days. Upon compliance, the blocked credit shall be unblocked, an

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Input Tax Credit Denial Upheld; Matter Remanded for Revised Assessment Under Section 22(17)
Case-Laws
GST
The HC dismissed the writ petitioners' challenge to the denial of input tax credit, finding that neither the assessment order nor subsequent authorities had adequately examined or verified the credit computation. The revisional authority's determination of allowable input tax credit at Rs. 36,36,100 under section 22(17) was upheld. The revisional Board's order was set aside, and the

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