Author: admin_gst

Order set aside for ignoring petitioner's reply; case remanded for fresh consideration under natural justice principles
Case-Laws
GST
The HC set aside the impugned order dated 29.09.2023 passed by the Commissioner, CGST & Central Excise, Patna-II, holding that the petitioner's reply was not duly considered, resulting in a violation of natural justice. The authority determined service tax liability due to the petitioner's failure to furnish work agreements and payment certificates for sp

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Transitional GST Credit Allowed Despite Initial Tran-3 Form Filing Issues Under Excise Act Provisions
Case-Laws
GST
The HC set aside the impugned order rejecting the petitioner's transitional credit and related demands arising from the failure to upload the Tran-3 Form during the initial GST transition period. The petitioner was entitled to file fresh Tran Forms within the prescribed window, which they duly did. The respondents' reliance on the circular to deny this opportunity was held

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GST and penalty upheld for failing to upload Part B of E-Way Bill under Section 129 and Rule 138 violations
Case-Laws
GST
The HC upheld the levy of GST and penalty on the petitioner for failing to generate and upload Part B of the E-Way bill, specifically the vehicle details, in violation of Section 129 of the GST Act and Rule 138 of the CGST Rules. The Court affirmed that the primary responsibility to generate Part B of FORM GST EWB-01 lies with the registered person initiating the mov

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Regular Bail Granted Under Section 132 CGST Act Despite Ongoing Co-Accused Investigations, Emphasizing Individual Assessment
Case-Laws
GST
The HC granted regular bail to the petitioners charged under Section 132 of the CGST Act, rejecting the denial of bail solely due to pending investigation against co-accused. The Court emphasized that bail decisions must be individualized, considering the accused's specific role, nature of accusations, evidence, and other relevant factors. The petiti

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CGST & Central Excise Raigad Commissionerate arrests two persons for fraudulently availing Input Tax Credit of Rs. 9 crore through shell firms in New Panvel, Raigad, Mumbai Zone
GST
Dated:- 2-8-2025

A team of officers of Anti-Evasion, CGST & Central Excise Raigad Commissionerate, Mumbai Zone, yesterday arrested two persons involved in generating and fraudulently passing on Input tax Credit (ITC) of more than Rs. 9 crore by creating fictitious firms and issuing invoices without actual supply of goods/service.
Acting upon intelligence, the team identified the shell firms being operated by the accused to avail and pass on fake ITC. M/s. Jaisha Metals Private Limited availed ineligible credit passed on by non-existent firms regist

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Penalty under Section 129(3) of GST Act set aside due to vehicle breakdown causing delay in e-way bill re-validation
Case-Laws
GST
The HC set aside the penalty imposed under Section 129(3) of the WBGST/CGST Act, 2017 for failure to re-validate the e-way bill within the prescribed 8-hour period, accepting the petitioner's claim of vehicle breakdown causing a 15-hour delay. The Court noted the absence of wilful misconduct or tax fraud and found the appellate authority erred in dismissing

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Proceedings Under Section 130 Not Allowed for Excess Stock Discovery; Use Sections 73 or 74 Instead
Case-Laws
GST
The HC held that initiation of proceedings under section 130 of the UPGST Act based on the discovery of excess stock during a survey is impermissible. The Court reaffirmed that such findings warrant proceedings under sections 73 or 74 of the GST Act instead, as section 130 is not applicable in cases of excess stock. Consequently, the impugned order initiating proceedings und

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Writ Petition Dismissed for Delay Under Section 107(1) GST Act; Appellate Authority to Reconsider ITC Issues
Case-Laws
GST
The HC dismissed the writ petition filed beyond the prescribed limitation period under Section 107(1) of the GST Act, declining to exercise jurisdiction under Articles 226 and 227. The petition challenged the disallowance of ITC on grounds that the supplier failed to discharge tax liability by filing GSTR-3B returns for supplies made during August to November 2019.

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Petitioner's Late Input Tax Credit Claim in GSTR-3B for FY 2018-19 Referred for Reconsideration Under Finance Act 2024
Case-Laws
GST
The HC addressed the petitioner's erroneous claim of input tax credit (ITC) filed after the due date in GSTR-3B returns for FY 2018-19, which was disallowed in the original order. The petitioner's rectification application, submitted on 14.02.2025 to the Superintendent, Central GST & Excise, remains pending. The court refrained from adjudicating the merits

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Section 73(1) mandates proper Show Cause Notice with e-signature; orders without it violate natural justice and are set aside.
Case-Laws
GST
The HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot be replaced by a summary in GST DRC-01 or by attaching the tax determination statement. The impugned orders passed under Section 73(9) without a valid SCN violated statutory requirements and principles of natural justice, pa

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Proper Show Cause Notice under Section 73(1) is mandatory; orders without it violate natural justice and are quashed
Case-Laws
GST
The HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot be supplanted by a summary notice in GST DRC-01 or an attached tax determination statement. The impugned orders under Section 73(9) were quashed for lack of valid SCN issuance and failure to provide an opportunity of hearing as requir

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Bengal’s GST collections rise 12pc in July; state outpaces Jharkhand, Odisha in monthly growth
GST
Dated:- 1-8-2025
PTI
Kolkata, Aug 1 (PTI) West Bengal reported a robust 12 per cent year-on-year growth in gross Goods and Services Tax (GST) collections for July, clocking Rs 5,895 crore compared to Rs 5,257 crore in the same month last year, according to provisional figures released by the Centre.
This marks a steady improvement in consumption and business activity in the state, putting it ahead of some of its eastern peers in terms of monthly growth.
However, cumulative GST revenues for the fiscal year so far present a mixed trend.
West Bengal’s post-settlement SGST — the state’s share after IGST apportionment — for

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Gross and Net GST revenue collections for the month of July, 2025
GST
Dated:- 1-8-2025

 
The gross and net GST revenue collections for the month of July, 2025.
 
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Document 1
GST Gross and Net Collections as on 31/07/2025 (Amount in crores)
MonthlyYearly
GST CollectionsJul-24Jul-25% GrowthJul-24Jul-25% Growth
ABCD = C/B- 1EFG = F/E- 1
A.1. Domestic
CGST32,38635,4701,41,2681,54,095
SGST40,28944,0591,74,8081,90,601
IGST49,43751,9102,06,4062,28,861
CESS11,92311,58447,57147,960
Gross Domestic Revenue1,34,0361,43,0236.7%5,70,0526,21,5179.0%
A.2. Imports
IGST47,00951,6261,64,7561,92,050
CESS1,0301,0864,0864,532
Gross Import Revenue48,03952,7129.7%1,68,8411,96,58116.4%
A.3. Gross GST Revenue(A.1+A.2)
CGST32,38635,4701,41,2681,54,095
SGST40,28944,0591,74,8081,90,601
IGST96,4471,03,5363,71,1614,20,911
CESS12,95312,67051,65752,491
Total Gross GST Revenue1,82,0751,95,7357.5%7,38,8948,18,09910.7%
B.1. Domestic Refunds
CGST1,9703,31710,66913,962
SGST2,4454,54

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1.7%6,55,9747,11,1288.4%
Note : The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during July, 20251
(Rs. in crore)
State/UTJul-24Ju-25Growth (%)
Jammu and Kashmir629599-5%
Himachal Pradesh85495011%
Punjab2,0692,32312%
Chandigarh233221-5%
Uttarakhand1,7001,7744%
Haryana9,08210,14912%
Delhi5,9646,0572%
Rajasthan4,3694,5644%
Uttar Pradesh9,1259,7607%
Bihar1,5691,81316%
Sikkim32540123%
Arunachal Pradesh81889%
Nagaland587022%
Manipur6843-36%
Mizoram3931-21%
Tripura7210141%
Meghalaya14217826%
Assam1,3701,4707%
West Bengal5,2575,89512%
Jharkhand3,1353,040-3%
Odisha4,9254,9911%
Chhattisgarh3,3193,180-4%
Madhya Pradesh3,6834,32918%
Gujarat11,01511,3583%
Dadra and Nagar Haveli and Daman & Diu33939517%
Maharashtra28,97030,5906%
Karnataka13,02513,9677%
Goa593586-1%
Lakshadweep11-52%
Kerala2,4932,7219%
Tamil Nadu10,49011,2968%
Puducherry2252459%
Andaman and Nicobar Islands395231%
Telangana4,9405,41710%
And

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,1779%
Odisha6,4386,4270%9,1398,282-9%
Chhattisgarh3,0443,1794%5,0734,852-4%
Madhya Pradesh4,7285,31412%12,16712,042-1%
Gujarat15,50216,97510%23,70925,9269%
Dadra and Nagar Haveli and Daman and Diu2642650%393340-14%
Maharashtra38,28341,7899%56,01362,83212%
Karnataka15,21417,12513%26,95127,6363%
Goa8848921%1,4451,4531%
Lakshadweep2385%283318%
Kerala4,9475,2907%10,70410,516-2%
Tamil Nadu14,80716,30610%24,89625,0341%
Puducherry1801969%475425-11%
Andaman and Nicobar Islands82853%21924210%
Telangana6,8927,4778%14,20314,5613%
Andhra Pradesh5,0865,2533%11,18210,909-2%
Ladakh748413%2032219%
Other Territory62125100%30154080%
Grand Total1,74,8081,90,6019%3,20,5093,34,4844%
2 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs
Table 3 : State Wise/ Approving Authority wise Dor
Period Apr-25 to Jul-25
(Rs. In Crores)
state_CdStateCollection by Central FormationsCollection by State FormationsTOTALGrowth in 2025-26 (

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Pradesh9,30,9144,5266,1356,6563,27120,58611,03,7585,3937,0376,2162,50321,1539,91913,17212,8735,77541,7384.6%3.5%4.1%
10Bihar3,01,0348601,4578466263,7873,71,1821,2252,166442623,8952,0843,6231,2886887,68215.2%17.4%16.3%
11Sikkim4,894617773808766,64810212655507831632031,29311,65916.8%28.8%22.2%
12Arunachal Pradesh8,7408610519021112,22118522638144927133157165923.1%50.0%40.2%
13Nagaland4,53752691421386,695759331520412716246734241.2%45.6%43.8%
14Manipur6,0063039101809,04497121240242127161341322-5.9%16.9%10.2%
15Mizoram3,6892337160765,281345170915788220167-23.3%-29.2%-26.7%
16Tripura13,964658320016919,924961263902611612096004305.9%18.8%13.4%
17Meghalaya12,9097790248542019,18313416518864932112554361191346.6%11.6%25.4%
00 18Assam1,03,0127921,0576932362,7781,27,2981,0801,4051,0832483,8161,8722,4621,7764846,5949.3%12.3%11.0%
19West Bengal3,30,5922,8493,6343,95061711,0524,74,0604,4095,2363,9091,35014,9047,2588,8707,8601,96725,95513.7%10.5%11.9%
20Jharkhand92,8111,0181,2882,5501765,0321,23,3161,547

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Gross GST mop-up rises 7.5 pc to Rs 1.96 lakh cr; refunds jump 67 pc in Jul
GST
Dated:- 1-8-2025
PTI
New Delhi, Aug 1 (PTI) Gross GST collection increased 7.5 per cent to about Rs 1.96 lakh crore in July on higher domestic revenues.
Gross Goods and Services Tax (GST) mop-up was Rs 1.82 lakh crore in July 2024. Last month, the collection was Rs 1.84 lakh crore.
The gross domestic revenue grew 6.7 per cent to Rs 1.43 lakh crore, while tax from imports rose 9.5 per cent to Rs 52,712 c

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Provisional Bank Account Attachment Lifted After Appeal and Pre-Deposit Under Section 107(7) CGST Act, 2017
Case-Laws
GST
The HC held that the provisional attachment of the bank account was unsustainable following the filing of an appeal accompanied by the requisite pre-deposit under Section 107(7) of the CGST Act, 2017. The Court affirmed that the filing of the appeal with the pre-deposit automatically operates as a stay on the impugned order, thereby rendering the attachment ineffecti

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GST Demand Quashed Under Unregistered JDA; No Double Taxation as Developer Paid Full GST Liability
Case-Laws
GST
The HC quashed the impugned adjudication order and related summary order demanding GST payment from the petitioner under an unregistered Joint Development Agreement (JDA). The Court held that the JDA did not effectuate any transfer or assignment of rights by the petitioner to the developer. Since the developer, a registered person, had already discharged the entire GST liabil

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Orders on revised refund claims barred by limitation under Notification 02/2019-CT set aside for fresh adjudication
Case-Laws
GST
The HC set aside the impugned orders dated 18.02.2021, 28.10.2020, and 27.01.2021 passed by the respective respondents concerning revised refund claims barred by limitation under Notification No. 02/2019-CT. The court held that the applicability of the Apex Court's suo motu judgment, Circular No. 157/13/2021-GST, and Notification No. 13/2020 CT requires recon

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Stay on duplicate GST demand upheld under Section 73, preventing multiple proceedings and harassment
Case-Laws
GST
The HC held that issuance of multiple SCNs on the same subject matter and period by different authorities results in multiplicity of proceedings, causing harassment and conflicting decisions. The SCN dated 03.08.2024 issued by DGGI, pending before the High Court of Karnataka with a subsisting stay, precluded respondent no. 1 from adjudicating the matter, as it would duplica

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SCN Issued Within Three-Month Limit Under Section 73 CGST Act; Petitioner Given Fair Hearing and Appeal Rights
Case-Laws
GST
The HC held that the impugned SCN issued on 30th November 2024 was within the three-month limitation period prescribed under Section 73 of the CGST Act, preceding the order dated 28th February 2025. The SCN and subsequent order were therefore not time-barred or beyond jurisdiction. The Court found that the Petitioner was afforded adequate opportunity to file a rep

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Detention and Penalty Under GST Section 129 Quashed Due to No Intent to Evade Tax
Case-Laws
GST
The HC quashed the detention and penalty orders under section 129 of the GST Act due to the absence of intent to evade tax. Although the e-way bill omitted the transporter's name, the truck number and other details were provided, and the goods were transported within Delhi as per the tax invoice and e-way bill. The Court found no evidence of tax evasion or misrepresentation, noting the appell

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Notification excludes March 2020 to Feb 2022 from limitation under Sections 54 and 55 of CGST Act for refund claims
Case-Laws
GST
The HC held that the Notification dated 05 July 2022 excludes the period from 01 March 2020 to 28 February 2022 from the limitation period for filing refund applications under Sections 54 and 55 of the CGST Act. Consequently, the 1st and 2nd Respondents erred in rejecting the refund claim on the ground of limitation. The impugned orders dated 22 June 2022 and

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Bail Granted Under Section 483 B.N.S. for Accused in Input Tax Credit Irregularity Case with Conditions
Case-Laws
GST
The HC granted bail to the petitioner accused of irregularly availing input tax credit through issuance of goods-less invoices without actual supply. Considering the case's triability exclusively by a judicial magistrate, compounding potential up to Rs. 5 crore with Rs. 1,37,27,000 already deposited, absence of criminal antecedents, and the petitioner's judicial custody

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Appellate Authority to Restore Appeal on Filing Self-Certified Copy Under Relevant Rules Within 15 Days
Case-Laws
GST
The HC set aside the impugned order dismissing the appeal due to non-submission of a self-certified copy of the order appealed against. The petitioner was granted liberty to file the self-certified copy before the Appellate Authority within fifteen days. Upon timely filing, the appeal shall be restored and adjudicated on merits expeditiously, preferably within two months

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Tax Liability Confirmed Despite Limitation Plea Under GST Act Section 74(10); Appeal Allowed Under Section 107
Case-Laws
GST
The HC upheld the impugned order confirming tax liability on the deceased individual, rejecting the limitation plea under Section 74(10) of the GST Act by applying Section 9 of the General Clauses Act, 1897. The limitation period commenced from 06.02.2020, making the order dated 05.02.2025 timely. Procedural compliance was affirmed as notices were properly served

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Constitutional Validity Upheld for Blocking ITC Under Rule 86A Without Prior Hearing to Prevent Fraud
Case-Laws
GST
The HC upheld the constitutional validity of Rule 86A of the CGST Rules, 2017, and the related CBIC Circular, which permit blocking of Input Tax Credit (ITC) without prior hearing when there is reason to believe the credit was fraudulently availed or is ineligible. The Court recognized that immediate blocking is necessary to prevent irrecoverable loss, and the absence of p

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