Author: admin_gst

GST registration cancellation under Section 29(2)(c) can be restored upon compliance with statutory requirements
Case-Laws
GST
The HC disposed of the writ petition challenging cancellation of petitioner's GST registration under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six continuous months. The Court held that while the cancellation was legally valid, considering the serious civil consequences, the empowered officer retains authority to restore registration upon

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Writ petition challenging goods detention and tax levy under Section 129(3) CGST Act dismissed for lacking merit
Case-Laws
GST
HC dismissed petitioner's writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held that impugned order demonstrated due application of mind, recorded factual matrix and petitioner's reply, and provided cogent reasons for rejection. No procedural impropriety, manifest illegality, or violation of natural justice principle

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Writ petition challenging goods detention and tax penalty under Section 129(3) CGST Act dismissed for lacking merit
Case-Laws
GST
HC dismissed the writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held the impugned order demonstrated due application of mind, proper consideration of factual matrix and petitioner's submissions, with cogent reasons provided. No procedural impropriety, manifest illegality, or violation of natural justice principl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

High Court sets aside GST determination order under Section 73 for violating natural justice principles
Case-Laws
GST
HC set aside determination order under Section 73 of Central Goods and Services Tax Act, 2017 for violating principles of natural justice. Despite respondents' claim of granting hearing opportunity, no notice was served to petitioner indicating such opportunity. Though interim stay was granted by HC, final orders imposing liability were issued immediately after stay expi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Authority violates natural justice by rejecting taxpayer reply without mandatory hearing under Section 75(4) TNGST Act
Case-Laws
GST
The HC set aside the impugned orders dated 12.03.2025 for violating principles of natural justice and contravening Section 75(4) of the TNGST Act. The respondent authority rejected the petitioner's reply as unacceptable and confirmed defects without providing mandatory opportunity of hearing required under the statutory provision when adverse decisions are

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Writ petition dismissed on GST interest demand under Section 50(1), penalty challenge allowed through statutory appeal under Section 107
Case-Laws
GST
The HC dismissed the writ petition challenging GST interest and penalty demands. The petitioner paid disputed tax belatedly, resulting in interest levy under Section 50(1) CGST/TNGST Act, 2017 r/w Rule 88B CGST Rules, 2017, which the Court upheld as non-interferable. Regarding the penalty of Rs. 5,72,052/- imposed under Section 73(9) r/w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST registration cancellation revoked after non-filing GSTR-3B returns for six months under Section 29
Case-Laws
GST
HC directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST registration cancellation quashed conditionally after petitioner failed filing returns for six consecutive months
Case-Laws
GST
The petitioner's GST registration was cancelled via Form GST REG-19 due to failure to file returns for six consecutive months. The HC applied the precedent established in Tvl.Suguna Cutpiece Centre v. The Appellate Deputy Commissioner, which balanced revenue interests with taxpayer rights. Following this precedent and its recent application in Tvl.Blue Diam

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petitioner may secure goods release with bank guarantee worth 20% of proposed penalty under Section 122 WBGST/CGST Act
Case-Laws
GST
HC challenged SCN issued under Section 122(1)(xviii) read with Section 35(6) of WBGST/CGST Act, 2017 regarding seizure of goods without recording satisfaction as mandated under Section 67. Petitioner exclusively supplies goods to Ministry of Defence with subsisting work orders for Indian Army. Court directed petitioner may seek goods release by furnishing

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Delhi adopts CBIC circular clarifying GST rate regularization under Section 168 for interpretational doubts
Circulars
GST – States
The Delhi State Tax Department adopted CBIC Circular No. 236/30/2024-GST clarifying the scope of “as is/as is, where is basis” regularization in GST matters. The circular, issued under Section 168 of CGST Act 2017 following GST Council's 54th meeting recommendation, addresses field formation doubts regarding tax regularization where competing rates existed.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Assessment order quashed for denying personal hearing despite valid GST Portal service requiring alternative methods under Section 169
Case-Laws
GST
HC set aside assessment order dated 14.08.2024 for violation of natural justice principles where petitioner was denied personal hearing opportunity. Though show cause notice was uploaded on GST Portal constituting valid service, respondent failed to explore alternative service modes under Section 169 GST Act when petitioner remained non-res

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST adjudication order quashed over building classification as plant under Section 17(5)(d) for input tax credit
Case-Laws
GST
The HC partially allowed the petition challenging GST adjudication proceedings under Section 73 following audit under Section 65 of the GST Act. The primary legal issue concerned interpretation of “plant or machinery” under Section 17(5)(d) regarding whether buildings qualify as “plant” for input tax credit restrictions. The Court quashed the impugned adjudicati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petitioner's Section 128A CGST Amnesty Scheme benefit claim remitted for fresh consideration following Balaji Packaging precedent
Case-Laws
GST
The HC disposed of the petition concerning proceedings under Section 73 of the CGST Act and entitlement to benefit under the Amnesty Scheme introduced by Section 128A of the CGST Act, 2017. Following identical circumstances in Balaji Packaging's case, the Court set aside the impugned order and remitted the matter to the respondent for fresh reco

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST order quashed after payment under protest ruled not admission of liability under Section 74
Case-Laws
GST
The HC quashed an order under Section 74 of HP GST Act, 2017 imposing interest of Rs. 1,32,34,923/- and penalty of Rs. 1,11,45,134/- on the petitioner for alleged wrongful availment of Input Tax Credit. The court held that payment made 'under protest' cannot constitute admission of liability, as such payment inherently reserves the right to challenge the order while disputing th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petitioner must provide GPS coordinates of business premises within two weeks for GST registration revocation under Section 30
Case-Laws
GST
The HC disposed of a petition concerning GST registration cancellation under the Central Goods and Services Tax Act, 2017. The petitioner had filed an application under Section 30 seeking revocation of the cancellation order, which remained pending due to non-compliance with the Authority's direction to furnish geo-tag coordinates (latitude and lon

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petitioner fails to prove natural justice violation in GST demand proceedings under Section 73
Case-Laws
GST
HC dismissed petitioner's challenge to order under Section 73 of WBGST/CGST Act, 2017. Petitioner contended proper officer predetermined outcome by serving Form GST DRC-01A notice before show cause notice, violating natural justice. Court found no irregularity as petitioner received adequate opportunity to respond to show cause before personal hearing was scheduled. Despite petit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petitioner's challenge to SCN succeeds as inadequate hearing violated natural justice principles, matter remanded for fresh adjudication
Case-Laws
GST
The HC allowed the petitioner's challenge to SCN and consequent order dated 31st March 2023, finding violation of natural justice principles due to inadequate opportunity of hearing. The court held that proper hearing rights were denied and remanded the matter to the Adjudicating Authority. The impugned order was set aside. The petitioner

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petitioner allowed to file statutory GST appeal despite missing 90-day limitation period with conditions
Case-Laws
GST
The HC disposed of writ petitions challenging GST assessment orders in Form GST ASMT 14 for assessment years 2017-18, 2019-20, and 2020-21. The petitioner failed to file appeals before ADC (GST) Appeals within the statutory 90-day limitation period. Despite the Supreme Court's position against entertaining writ petitions after limitation expiry, the HC followed its cons

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Assessment order set aside for ineffective service despite GST Portal upload under Section 169
Case-Laws
GST
The HC set aside an assessment order dated 19.12.2024 for violating principles of natural justice due to ineffective service of show cause notice. While uploading notices on the GST Portal constitutes valid service, the respondent failed to explore alternative service modes under Section 169 of the GST Act when petitioner remained non-responsive. The court held that merely fulfil

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Assessment order under Section 74 set aside for lack of reasoning and natural justice violation in typographical error case
Case-Laws
GST
The HC set aside an ex-parte assessment order under Section 74 for lack of reasoning and violation of natural justice principles. The petitioner challenged the assessment arising from a typographical error in their return where a decimal point was inadvertently omitted. The impugned order merely recorded issuance of show cause notice DRC-01A and absen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Bengal to face Rs 25cr GST loss for relocation of SBI unit from Kolkata, claims civil society group
GST
Dated:- 22-6-2025
PTI
Kolkata, Jun 22 (PTI) Kolkata faces a potential state GST loss of nearly Rs 25 crore this fiscal year as the State Bank of India (SBI) moves to relocate its Global Market Unit (GMU) from Kolkata to Mumbai, a civil society organisation has claimed.
This proposed shift has drawn protests from civil society groups like Bank Bachao Desh Bachao Manch (Save Bank, Save Nation Platform), describing SBI's decision as “arbitrary and opaque”.
“The GMU and associated units contribute significantly to state revenues via GST, nearly Rs 25 crore this fiscal year. Additionally, over 70 contractual staff stand to lose t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s raised nor provided a rationale for the displacement of strategic banking operations.
The Manch then complained to the Centralized Public Grievance Redress and Monitoring System (CPGRAMS) under the Department of Administrative Reforms and Public Grievances.
Protestors have highlighted several concerns beyond the potential GST loss, including the disregard of historical and legal commitments, specifically a 2008 agreement between the bank and its federations to retain the GMU (which evolved from the erstwhile Foreign Department) in Kolkata.
The GMU's shifting is part of a “pattern of systemic marginalisation” of Kolkata's and West Bengal's institutional roles within India's banking landscape, the forum claimed. PTI BSM NN
News – Pr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CBI raids 7 places in Bihar, Jharkhand in Rs 100-crore GST fraud; customs officers in dock
GST
Dated:- 21-6-2025
PTI
New Delhi, Jun 21 (PTI) The CBI on Saturday searched seven locations in Bihar and Jharkhand in a 100-crore scam, allegedly executed by claiming GST through bogus export bills, with five customs officers, including the additional commissioner GST, Patna, as the main accused, officials said.
The CBI conducted searches at two locations in Patna, two in Purnea, and one each in Jamshedpur, Nalanda, and Munger, finding seven bars of gold, each weighing 100 grams, they said.
The scam was exposed when an abnormal increase in exports of tiles and automobile parts to Nepal was noticed in Land Customs Stations (LCS) in J

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e created for amounts less than Rs 10 lakh, which is the highest amount that a customs superintendent is allowed to clear.
The CBI FIR alleged that, in all, fake exports to the tune of Rs 800 crore were shown by these superintendents with goods carrying GST duties of 28 per cent and 18 per cent, two of the higher GST slabs, which enabled them to claim refunds of around Rs 100 crore.
The investigation also showed that the firms were not functioning from their registered address.
As part of the fraud, the suspects presented 4,161 E-way bills of vehicles — two-wheelers, buses, and even ambulances. But the initial probe showed that none of the vehicles mentioned in the bills matched with the database of the SSB, the force that guards th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Delhi Tax Commissioner adopts CBIC clarifications on Railway services, RERA collections, insurance reinsurance exemptions
Circulars
GST – States
The Delhi State Tax Commissioner issued Circular No. 22/2024 adopting CBIC Circular No. 228/22/2024 regarding GST applicability clarifications. The circular addresses eight key areas: exempting specific Railway services to general public and inter-zone transactions with retrospective regularization from October 2023; exempting SPV-Railway infra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Registered persons can claim input tax credit on Ex-Works contracts upon delivery at supplier's factory gate under Section 16
Circulars
GST – States
The CBIC clarified that under Ex-Works contracts, registered persons can claim input tax credit upon delivery of goods at the supplier's factory gate, without requiring physical receipt at their business premises. Section 16(2)(b) of CGST Act mandates “receipt” of goods for ITC eligibility, but does not specify location. The Explanation dee

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Delhi adopts CBIC circular requiring suppliers to record recipient state on invoices for online services to unregistered customers
Circulars
GST – States
The Delhi Department of Trade & Taxes adopted CBIC Circular No. 242/36/2024 clarifying place of supply rules for online services to unregistered recipients under GST. The circular mandates that suppliers providing online services, OIDAR services, or services through e-commerce operators to unregistered recipients must record the recipi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =