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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 unde

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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 circumsta

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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 fil

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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 we

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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 a

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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 matt

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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

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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

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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 opp

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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

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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,

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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 accordanc

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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 b

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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 thir

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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

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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

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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 impug

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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 ante

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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 su

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Power to issue writs under Article 226 is plenary but not routine; alternative remedies must be exhausted first
Case-Laws
GST
The HC dismissed the petition, holding that the power to issue prerogative writs under Article 226 is plenary but not to be exercised routinely. The court emphasized that where an efficacious alternative remedy exists, writ jurisdiction is generally not invoked absent extraordinary circumstances, which were not demonstrated here. The issues raised fell within the

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Arrest under Sections 132(1)(b),(c),(i),132(2),132(5) CGST Act held illegal for violating Article 22(1) and Section 50 Cr.P.C.
Case-Laws
GST
The HC held that the arrest of the Applicant for offences under Sections 132(1)(b), 132(1)(c), 132(1)(i), and 132(2) read with Section 132(5) of the CGST Act was illegal due to non-compliance with Article 22(1) of the Constitution and Section 50 of the Cr.P.C. The DGGI failed to prove that the Applicant was informed of the grounds of arrest at the

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Commercial Taxes Dept in Karnataka sets up helpline after bribe complaints
GST
Dated:- 20-7-2025
PTI
Bengaluru, Jul 20 (PTI) The Commercial Taxes Department in Karnataka has launched a dedicated helpline to combat corruption and take strict action against erring staff, particularly in response to complaints about bribe demands related to UPI-linked matters.
The department, in an official statement on Sunday, said it had received information from the media and other sources that certain officers and staff had allegedly “demanded bribes” in connection with UPI-related issues.
It also noted that a few middlemen were demanding money from traders under the “pretext of offering assistance” in such cases.
Taking serious note of the

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artment.
He clarified that GST is a central government initiative.
“The GST Council functions under the purview of the central government, not the state government. So, how is the state government responsible for it,” Siddaramaiah told reporters in Mysuru.
“We will speak to the Government of India. If there's anything related to the Commercial Taxes Department, we will discuss and take a decision,” he added.
It is also learnt that traders are uniting against UPI and are planning a protest on July 25.
He reiterated that the “state government is not responsible for these developments.” Deputy Chief Minister D K Shivakumar also held the BJP-led central government accountable, saying it was responsible for introducing GST and the “challen

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Auto-Populated Inter-State Supply Data in GSTR-3B Table 3.2 deferred. Becomes Non-Editable from July 2025
News
GST
From July 2025, the auto-populated values for inter-state supplies in Table 3.2 of GSTR-3B will become non-editable, requiring taxpayers to file GSTR-3B using system-generated data only. Previously, this functionality was deferred, allowing edits for taxpayer convenience. Corrections to any inaccuracies in Table 3.2 must be made by amending the corresponding entries in GSTR

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Cancellation of GST Registration for Non-Filing Returns Valid Under Section 29(2)(c), Restoration Possible Under Rule 22(4)
Case-Laws
GST
The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous months is valid. However, per the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017, if the petitioner is willing to furnish all pending returns and pay the due tax along with interest and late fees, the empowered officer may

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