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Tax Dispute Resolution: Petitioner Granted Reply Opportunity and Right to Appeal Amid Pending Notification Validity Challenge
Case-Laws
GST
HC adjudicated a tax dispute involving notification challenges, granting the petitioner an opportunity to file a reply to the Show Cause Notice (SCN) within one month. The court noted that the SCN was uploaded on an additional tab without the petitioner's direct knowledge. The proceedings were deemed subject to the Supreme Court's pending decision o

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Anticipatory Bail Granted in Tax Fraud Case: Conditional Release Emphasizes Cooperation and Investigation Compliance
Case-Laws
GST
HC granted anticipatory bail in a tax fraud case, finding custodial interrogation unwarranted. The court determined that pre-trial incarceration was unnecessary given the petitioner's asset declaration and potential for recovery through legal means. Bail was conditionally granted, requiring the petitioner to join the investigation within seven days, cooperat

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Tax Authority's Section 74(9) Order Upheld: Procedural Validity Confirmed, Jurisdictional Challenge Dismissed
Case-Laws
GST
HC upheld the state tax authority's order under Section 74(9) of BGST Act, finding no jurisdictional error in issuing the demand notice. The court determined that the order was legally valid, as it was passed after proper service of show cause notice, and the petitioner failed to contest the substantive facts. The HC rejected arguments about parallel investigations

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Tax Relief Roadmap: Section 128A Clarifies Eligibility and Compliance for KGST Taxpayers with Flexible Verification Process
Circulars
GST – States
The Karnataka Commercial Taxes Dept issued a circular clarifying the implementation of Section 128A of the KGST Act, 2017. The circular addresses two key issues: (1) taxpayers who paid tax through GSTR-3B before 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification; and (2) for notices/order

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Challenging Tax Refund Appeals: Commissioner's Appeal Does Not Automatically Suspend Refund Order Under Section 54(11)
Case-Laws
GST
HC held that a Commissioner's mere decision to appeal does not automatically suspend a refund order under Section 54(11). The plain statutory language indicates that the pendency of an appeal does not ipso facto place the principal order in abeyance. Relying on prior judicial precedent, the court mandated that the revenue authority must comply with the app

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Refund Claim Upheld: Arbitrary Filing Date Restriction Invalidated, Statutory Two-Year Limitation Period Preserved for Input Tax Credit
Case-Laws
GST
HC ruled that the petitioner's refund claim for accumulated ITC was improperly rejected. Applying precedent from Patanjali case, the court held that filing a refund application after 18.07.2022 does not automatically disqualify an applicant from seeking refund within the statutory two-year limitation period. The notification creating an ar

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Tax Assessment Orders Invalidated for Exceeding Four-Year Limitation Period Under Rule 14A (5A) for 2014-2017
Case-Laws
GST
HC held that assessment orders for tax years 2014-2015 and 2016-2017 were time-barred under Rule 14A (5A), which mandates assessments must be completed within four years from the date of return filing. The court invalidated assessment orders dated 12.07.2021 and 30.07.2021 as they exceeded the statutory limitation period. For 2015-2016, only assessments related to

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Input Tax Credit Claim Upheld: Section 16(4) Validates Retrospective Credit for Financial Years 2017-2021
Case-Laws
GST
HC allowed the writ petition, setting aside the appeal and assessment orders. The court held that under Section 16(4) of the CGST Act, the petitioner was entitled to claim input tax credit for Financial Years 2017-2018 through 2020-2021, which was previously rejected. The credit was sought within the prescribed timeline of 30.11.2021, specifically on 31.10.2019. The ma

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Leasehold Rights Transfer for Industrial Land Exempt from GST Under Section 7(1)(a) of GST Act
Case-Laws
GST
HC ruled that transfer of leasehold rights for industrial land is not subject to GST taxation. The court found that assignment/sale of leasehold rights constitutes transfer of immovable property benefits, which falls outside GST applicability under Section 7(1)(a) of GST Act, read with Schedule II and Schedule III. Relying on precedent in Gujarat Chamber of Commerce case, the cou

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Legal Challenge Succeeds: GST Portal Notice Invalidated Due to Improper Service and Technical Procedural Errors
Case-Laws
GST
HC found a violation of natural justice where respondent issued a show cause notice via GST Portal without direct service, preventing petitioner's reply. Despite initially being disinclined to set aside the impugned order, the court recognized technical errors in GSTR-3B table entries (6A and 6I). Consequently, the HC set aside the order dated 26.12.2024 and rema

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Tax Dispute Resolution: Petitioner Granted 30-Day Window to Submit Comprehensive Evidence Supporting Reply to Show Cause Notice
Case-Laws
GST
HC adjudicates tax dispute, granting petitioner 30 days to submit comprehensive documentary evidence supporting reply to show cause notice. The court mandates adjudicating authority to thoroughly review petitioner's original reply and hearing submissions, requiring issuance of a substantive order after considering fresh documentary evidence. The p

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Petitioner Granted One-Month Reply Window Despite SCN Upload, Adjudication Order Conditionally Permitted Under Pending Supreme Court Review
Case-Laws
GST
HC determined that despite the SCN being uploaded on the additional notices tab, the petitioner was permitted to file a reply within one month. The adjudicating authority shall pass an order after hearing the petitioner, with the caveat that the adjudication order remains subject to the pending SLP in SC challenging the impugned notifi

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GST Registration Cancellation Order Struck Down for Lack of Reasoned Explanation and Procedural Fairness Under Rule 21
Case-Laws
GST
HC nullified the GST registration cancellation order due to procedural irregularities. The order was found non-speaking and passed without proper application of mind, violating principles of natural justice. The Proper Officer failed to record specific reasons for cancellation, which is mandatory under GST regulations. Cancellation would impose adverse civ

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High Court Quashes GST Registration Cancellation Order for Lack of Reasoning and Procedural Fairness Under FORM GST REG-19
Case-Laws
GST
HC allowed the writ petition challenging GST registration cancellation, finding the impugned order non-speaking and passed without application of mind. The court held that the order violates principles of natural justice by failing to record reasons for cancellation as mandated under FORM GST REG-19. Despite delayed filing, the court granted the petiti

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Tax Recovery Halted: Statutory Timelines Violated, Premature Action Rejected, Full Refund and Interest Ordered Under CGST Act Sections 78 and 79
Case-Laws
GST
HC held that the recovery of tax dues from the petitioner was premature and in violation of statutory provisions under Sections 78 and 79 of CGST/BGST Act, 2017. The Recovery Officer was mandated to wait three months from the date of service order before initiating recovery proceedings. The impugned orders rejecting Input Tax Cred

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CBI arrests an Inspector of Central Goods & Service Tax (CGST), Regional GST Office, Prayagraj (UP) for demanding and accepting bribe amount of Rs. 10,000/- from the complainant
GST
Dated:- 6-5-2025

Central Bureau of Investigation (CBI) has arrested an accused Inspector of Central Goods & Service Tax (CGST), Regional GST Office, Prayagraj (UP) for demanding and accepting bribe amount of Rs. 10,000/- from the complainant.
A case was registered by CBI on 03.05.2025 against two accuse

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CBIC Introduces Streamlined GST Registration Grievance Resolution Process with Clear Communication Protocols
Circulars
GST
The CBIC issued Instruction No. 04/2025-GST establishing a comprehensive grievance redressal mechanism for GST registration applications. The mechanism mandates Zonal Principal Chief Commissioners/Chief Commissioners to: (1) publicize dedicated email addresses for applicants to submit grievances, (2) forward state jurisdiction grievances to relevant authorities, (3)

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Small-scale industrialists from Marathwada demand competitive power tariff, GST tribunal
GST
Dated:- 5-5-2025
PTI
Chhatrapati Sambhajinagar, May 5 (PTI) Small-scale industrialists from Marathwada demanded competitive electricity rates for industries in Maharashtra and a GST tribunal in Chhatrapati Sambhajinagar during their interaction with Deputy Chief Minister Ajit Pawar.
A Marathwada Association for Small-Scale Industries and Agriculture (MASSIA) delegation, led by its president

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Tax Demand Order Nullified: Procedural Flaws and Official Misconduct Expose Critical Violations in Seizure Process
Case-Laws
GST
HC invalidated tax demand order due to procedural irregularities in inspection and seizure. The court found the seizure order was improperly prepared without independent witnesses, and documents were admittedly tampered by a tax official. The court set aside the demand order dated 09.05.2024, admonished the Deputy Commissioner against future document manipulat

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Tax Evasion Challenge Rejected: Delayed Response and Procedural Lapses Undermine Writ Petition Against GST Proceedings
Case-Laws
GST
HC dismissed the writ petition challenging tax proceedings related to GST evasion and bogus invoices. The court found the petitioners were not diligent, having delayed their response to the show cause notice for six months and only raising objections when personal hearing was imminent. The HC held this was not a fit case for extraordinary writ jurisdiction

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Tax Assessment Order Invalidated: Procedural Delays Breach Statutory Timelines and Compromise Fairness of Judicial Process
Case-Laws
GST
HC invalidated an ex parte service tax assessment order due to procedural irregularities. The court found that the order-in-original was passed five years after the show cause notice, significantly exceeding the prescribed statutory time limits under Section 73(4B) of the Finance Act. Despite Section 73(4B) not mandating a strict time frame, the court

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Legal Heir Wins Challenge to GST Tax Liability Order After Procedural Fairness Violation Under Natural Justice Principles
Case-Laws
GST
HC allowed the writ petition, setting aside the impugned GST tax liability order against the legal heir. The court emphasized principles of natural justice, requiring issuance of a fresh notice and providing an opportunity for personal hearing to the successor proprietor. The decision aligns with precedent established in a prior Division Bench ruling in

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Interim Relief Granted: GST Tariff Dispute Halts Recovery Proceedings with Directives for Procedural Review
Case-Laws
GST
HC order grants interim relief in tax classification dispute. Petitioner challenged GST reclassification from 12% to 18% tariff item, alleging procedural impropriety and violation of natural justice. Court found merit in submissions regarding jurisdictional concerns and arbitrary order issuance. Interim order stayed recovery proceedings, directing respondents to file

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High Court Validates Arbitral Award, Confirms Arbitrator's Reasoning and Upholds Section 34 Principles of Arbitration Act
Case-Laws
GST
HC upheld the arbitral award, finding no grounds for interference under Section 34 of the Arbitration and Conciliation Act, 1996. The court determined that the arbitrator's reasoning was legally sound and based on available evidence. The award did not demonstrate patent illegality or violation of public policy. The court emphasized its limited review ro

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Judicial Resolution Enables Export Tax Refund Despite Minor GST Number Discrepancy in Shipping Bill Documentation
Case-Laws
GST
HC adjudicated a dispute concerning IGST refund involving an inadvertent GST number error in a Shipping Bill. The court found that despite the initial mismatch in exporter details, documentary evidence supported the petitioner's claim. The HC directed respondent No. 2 to amend the Shipping Bill in the EDI system and respondent No. 3 to make corresponding modifi

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