admin_gst – Page 17 – Goods and Services Tax

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
Case-Laws
GST
The HC affirmed the Single Judge's order and dismissed the appeal, holding that the petitioner is not entitled to input tax credit (ITC) for electricity consumed in maintenance of its township because such supply is external/residential and not in the course or furtherance of business under s.2(17) read with s.16(1) of the CGST Act. The court further held that the amendment inserting Explanation 1(d) to Rule 43 is prospective and does not operate retrospectively; ITC cannot be claimed for exempt supplies of DCS made on or before 05.07.2022. The Single Judge's reasoning and findings were upheld in all respects.
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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

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Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)

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Writ under Article 226 dismissed for excess ITC where suppliers’ GSTR-1s not proven and procedural delay found

Writ under Article 226 dismissed for excess ITC where suppliers’ GSTR-1s not proven and procedural delay foundCase-LawsGSTThe HC dismissed the writ petition under Article 226 for excess availment of Input Tax Credit where the petitioner failed to establis

Writ under Article 226 dismissed for excess ITC where suppliers' GSTR-1s not proven and procedural delay found
Case-Laws
GST
The HC dismissed the writ petition under Article 226 for excess availment of Input Tax Credit where the petitioner failed to establish that suppliers filed requisite GSTR-1 for March 2019 and where no procedural infirmity in the impugned demand order was demonstrated. The Court found undue delay in institution and numbering of the petition, noting it was presented on 07.08.2025 but numbered only on 13.10.2025, and observed the petition was filed on the last day for seeking condonation of delay in appeal. Dismissal was without prejudice to the petitioner's liberty to file an appeal within 15 days, with no pre-deposit required as the assessed tax had already been paid.
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Quashing consolidated show-cause notices that clubbed multiple years, holding demands must respect Sections 73 and 74 CGST Act.

Quashing consolidated show-cause notices that clubbed multiple years, holding demands must respect Sections 73 and 74 CGST Act.
Case-Laws
GST
The HC quashed consolidated show-cause notices issued by Respondent No.2 that clubbed multiple financial years for demand of GST and reversal of alleged ineligible ITC, holding such consolidation to be without jurisdiction and a judicial overreach. The court reaffirmed the statutory limitation scheme under the CGST Act, 2017 – tax periods are tied to returns (monthly or annual) and demands must respect the time limits in Sections 73 and 74 – so SCNs must be framed with reference to discrete financial years. Prior observations by a coordinate bench were noted but the HC granted the petition and set aside the impugned consolidated notices.
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Transactions are composite supply under section 2(30) CGST; principal supply photographic printing services determine tax under section 8

Transactions are composite supply under section 2(30) CGST; principal supply photographic printing services determine tax under section 8
Case-Laws
GST
The HC held that the transactions constitute a composite supply under section 2(30) of the CGST Act, with the predominant element being a supply of services (photographic printing/processing) rather than transfer of goods; title to the digital images remains with the customers and the paper/ink are ancillary. Consequently, tax liability is determined by the principal supply (printing services) under section 8, and the proceedings against the anonymous petitioners were upheld and the petition dismissed. The Court declined to interfere with the impugned assessments, while noting that the petitioners remain free to pursue any available statutory remedies against tax assessments.
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Advance ruling application dismissed as inadmissible for non-disclosure and pending investigation on output tax and input credit

Advance ruling application dismissed as inadmissible for non-disclosure and pending investigation on output tax and input credit
Case-Laws
GST
The AAR dismissed the applicant's advance ruling application as inadmissible and rejected it on grounds that an investigation and antecedent show-cause proceedings by the revenue investigation unit were pending on the same questions, and the applicant failed to disclose issuance of the SCN, amounting to suppression of material facts. Under the statutory scheme governing advance rulings, the Authority will not admit matters already the subject of proceedings in the applicant's case; non-disclosure demonstrated lack of candour and disentitled the applicant to relief. Consequently, the application regarding levy of output tax and entitlement to input tax credit for outward transportation services was refused.
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PM Modi lauds Andhra govt, IT Minister Nara Lokesh for GST savings campaign

PM Modi lauds Andhra govt, IT Minister Nara Lokesh for GST savings campaign
GST
Dated:- 16-10-2025
PTI
Kurnool (Andhra Pradesh), Oct 16 (PTI) Prime Minister Narendra Modi on Thursday lauded the Andhra Pradesh government and IT Minister Nara Lokesh for the successful 'Super GST Super Savings' campaign.
The GST Council recently approved a complete overhaul of the goods and services tax regime, slashing tax on several common use items, from hair oil to corn flakes and personal health

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Andhra reaping incremental benefits through ‘double engine’ govt: CM Naidu

Andhra reaping incremental benefits through ‘double engine’ govt: CM NaiduGSTDated:- 16-10-2025PTIKurnool (Andhra Pradesh), Oct 16 (PTI) Andhra Pradesh Chief Minister N Chandrababu Naidu on Thursday said that the state is reaping incremental benefits with

Andhra reaping incremental benefits through 'double engine' govt: CM Naidu
GST
Dated:- 16-10-2025
PTI
Kurnool (Andhra Pradesh), Oct 16 (PTI) Andhra Pradesh Chief Minister N Chandrababu Naidu on Thursday said that the state is reaping incremental benefits with the “double engine sarkar” (govt) of the NDA.
Addressing the 'Super GST Super Savings' public meeting attended by Prime Minister Narendra Modi in Kurnool, the chief minister noted that Andhra Pradesh is attracting the highest investments with the cooperation of PM Modi.
Referring to the savings accruing to people through the recent GST rejig, the CM said this is just the beginning as they will see many more benefits flowing through in the future.
The TDP supremo thanked

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of Andhra Pradesh made “super savings through Super Six (welfare) schemes and Super GST”.
Naidu told the PM that over 98,000 events were held in the southern state on GST reforms and promised to continue them beyond the Diwali festival.
Congratulating PM Modi for completing 25 years in office, Naidu reiterated that he is the right leader in the right place at the right time.
Naidu said India is very fortunate to have him (Modi) as the PM, who is working without rest or break, recalling his association with several other PMs.
He further said India commands respect globally, thanks to PM Modi.
Naidu also exuded confidence that India will emerge as the number one country by 2047 to become a superpower.
With the efforts of the PM, India

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CBI arrests Superintendent, CGST & Central Excise, Nashik while accepting a Bribe of Rs 5 lakh Cash of Rs. 19 Lakh Recovered during searches

CBI arrests Superintendent, CGST & Central Excise, Nashik while accepting a Bribe of Rs 5 lakh Cash of Rs. 19 Lakh Recovered during searches
GST
Dated:- 16-10-2025

The Central Bureau of Investigation (CBI) has arrested Superintendent, CGST & Central Excise, Nashik Commissionerate, Nashik while accepting a bribe of Rs 5 lakh from the complainant.
CBI registered the instant case on 14.10.2025 against the said accused on allegations that the accused initially demanded undu

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PM to inaugurate, lay foundation stone for projects worth Rs 13,430 cr in Andhra

PM to inaugurate, lay foundation stone for projects worth Rs 13,430 cr in Andhra
GST
Dated:- 16-10-2025
PTI
Amaravati, Oct 16 (PTI) Prime Minister Narendra Modi is scheduled to visit Andhra Pradesh on Thursday and participate in a host of programmes. He will inaugurate and lay the foundation stone for projects worth Rs 13,430 crore.
The projects span across key sectors such as industry, power transmission, roads, railways, defence manufacturing, and petroleum and natural gas.
He will also participate in the “Super GST Super Savings” event in Kurnool.
Narendra Modi, in a post on X on Wednesday, said, “I will pray at the Sri Bhramaramba Mallikarjuna Swamy Varla Devasthanam in Srisailam,” on October 16.
“After that, I will be in Kurnool, where development projects worth over Rs 13,400 crores would be inaugurated or their foundation stones would be laid. These works cover sectors like power, railways, petroleum, defence, industries and more,” the prime minister said.
Accor

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l Area in Kadapa, with a total investment of over Rs 4,920 crore.
Jointly developed by the National Industrial Corridor Development and Implementation Trust (NICDIT) and Andhra Pradesh Industrial Infrastructure Corporation Ltd (APIIC), these modern multi-sectoral industrial hubs feature plug-and-play infrastructure and a walk-to-work concept.
These hubs are expected to attract Rs 21,000 crore in investments and generate approximately one lakh jobs, bolstering industrial development and global competitiveness in the Rayalaseema region of the southern state.
PM will also lay the foundation stone for the six-lane greenfield highway from Sabbavaram to Sheelanagar at a cost of over Rs 960 crore. This project aims to ease congestion in the port city of Visakhapatnam and facilitate trade and employment.
Further, PM will inaugurate the four-laning of Pileru-Kalur section road, widening from Kadapa – Nellore border to CS Puram and the four-lane Rail over Bridge (ROB) between Gudivada and Nu

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t Nimmaluru, Krishna district, established by Bharat Electronics Limited at an investment of around Rs 360 crore. During his recent visit to New Delhi, Chief Minister N Chandrababu Naidu extended the invitation to PM Modi for “Super GST – Super Savings” programme.
The GST Council recently approved a complete overhaul of the goods and services tax regime, slashing tax on several common use items, from hair oil to corn flakes and personal health and life insurance policies and umpteen others.
“The upcoming Super GST Super Savings event in Kurnool will celebrate the people's enthusiasm and appreciation for this forward-looking initiative, and I had the privilege of inviting him (PM Modi) to grace this event with his presence,” said Naidu in a recent social media post.
According to the TDP supremo, PM Modi will explain the benefits of the GST reforms to the people.
Naidu recently directed officials to make arrangements for the PM to lay the foundation for 'Drone City' as part of his vi

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Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B/B2C amounts

Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B/B2C amounts
Case-Laws
GST
The HC allowed the challenge to the rectification order in part and set aside the impugned demand insofar as it was computed on total turnover without reasoning; it held the Adjudicating Authority erred by imposing GST on aggregate turnover of combo packs despite available delineation of B2B and B2C sales. The Court found breach of natural justice and procedural infirmity in levying differential tax and multiple penalties. The petitioner was directed to seek the statutory appellate remedy, with any pre-deposit to be calculated and paid only in respect of amounts attributable separately to B2B and B2C sales for each financial year. Petition disposed.
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Assessment quashed; matter remitted for de novo GST adjudication – petitioner to deposit 25% in 30 days and file DRC-01 reply

Assessment quashed; matter remitted for de novo GST adjudication – petitioner to deposit 25% in 30 days and file DRC-01 reply
Case-Laws
GST
The HC quashed the impugned assessment order dated 22.04.2024 and remitted the matter to the Respondent for fresh adjudication de novo. The Petitioner must, within 30 days of receipt of this order, deposit 25% of the disputed tax in cash from its Electronic Cash Register and file a substantive reply to the Show Cause Notice in GST DRC-01 dated 08.12.2023, with supporting documents, treating the impugned assessment as an addendum to that SCN. Upon such compliance, the Respondent is directed to pass a fresh order on merits and in accordance with law expeditiously and preferably within three months. The petition is disposed of.
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Writ petition dismissed as premature; no order to restore blocked electronic input tax credit pending ongoing investigation

Writ petition dismissed as premature; no order to restore blocked electronic input tax credit pending ongoing investigation
Case-Laws
GST
HC dismissed the writ petition as misconceived and premature, declining to exercise extraordinary jurisdiction where statutory authorities remain seised of ongoing investigation into transactions between the petitioner and the named suppliers. The court refused to make factual findings or to issue a mandamus directing unblocking of the electronic credit ledger, noting the blocking is confined to specified ITC claims and that no prejudice to the petitioner during the DGGI investigation was demonstrated. Absent final adjudication by the competent authority, the HC refused to usurp fact-finding functions and dismissed the petition without ordering restoration of the blocked input tax credit.
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Applicant performing statutory pollution-control functions qualifies as Governmental/Local Authority; licensing fees exempt from GST under municipal-functions notification

Applicant performing statutory pollution-control functions qualifies as Governmental/Local Authority; licensing fees exempt from GST under municipal-functions notification
Case-Laws
GST
AAR held that the applicant, constituted and performing statutory pollution-control functions, qualifies as a “Governmental Authority/Local Authority” under the GST statutory scheme and notification framework, and that its licensing/consent/registration fees relate to functions akin to those entrusted to municipalities under Article 243W of the Constitution (eg, environmental protection, sanitation, solid waste management). Consequently, such services fall within the exemption under the relevant GST notification for services provided by a Governmental/Local Authority in relation to municipal functions. The result: amounts collected by the applicant for grant of licences/consents/registrations are not leviable to GST and no tax liability arises on those receipts.
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Third-party disclosure demands require mandatory Section 11 compliance; Sections 8(1)(j) and 11 read conjunctively; Section 158(1) not absolute

Third-party disclosure demands require mandatory Section 11 compliance; Sections 8(1)(j) and 11 read conjunctively; Section 158(1) not absolute
Case-Laws
GST
The HC dismissed the writ petition, holding that disclosure requests implicating third-party information require mandatory compliance with Section 11 of the RTI Act and that Sections 8 and 11 must be read conjunctively; information prima facie constituting personal or confidential third-party data attracts the protections of Section 8(1)(j) unless the proviso (demonstrable larger public interest) is satisfied. The court further found Section 158(1) of the GST Act does not automatically preclude RTI disclosure but, on the facts, the Petitioner failed to establish prima facie large-scale fraud or sufficient public interest to override confidentiality, so GST returns were rightly withheld and the petition was dismissed.
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Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B/B2C amounts

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Import IGST paid via TR-6 not admissible for ITC; re-assessed bill of entry may permit ITC under s.16(4) and s.20

Import IGST paid via TR-6 not admissible for ITC; re-assessed bill of entry may permit ITC under s.16(4) and s.20
Case-Laws
GST
The AAAR dismissed the appeal and held that import IGST paid via TR-6 challan is not an admissible document for claiming ITC because a TR-6 is a Treasury payment instrument and not a “bill of entry or any similar document” prescribed under the Customs Act or rules; consequently TR-6 (alone or read with SVB orders/letters) cannot support ITC. A re-assessed bill of entry, however, constitutes a prescribed document under r.36(1)(d) and thus may permit ITC, but such availment is governed by the time-bar in s.16(4) CGST, applied to IGST claims by s.20 IGST Act mutatis mutandis. Appeal dismissed.
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GST registration revived conditionally upon full tax, interest, late fee and penalty payment; s.30 and s.107 time bars

GST registration revived conditionally upon full tax, interest, late fee and penalty payment; s.30 and s.107 time bars
Case-Laws
GST
The HC set aside the cancellation order dated 17.6.2023 and directed respondents to revive the petitioner's GST registration to its original status and number, subject to payment of the entire tax liability for the relevant period together with interest, late fee and penalty, to be deposited by 15.11.2025 via a portal respondents shall provide. The court held the petitioner was in default, did not seek revocation under s.30 or file an appeal under s.107 within prescribed time, and that the appellate authority lacks jurisdiction to condone delay beyond the statutory outer limit (three months plus one month). Petition dismissed as disposed after issuing the revival direction conditional on payment.
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Removal of Notification cl.3(vi) ends 12% concessional GST; works and O&M composite contracts taxed at 18% from 01.01.2022

Removal of Notification cl.3(vi) ends 12% concessional GST; works and O&M composite contracts taxed at 18% from 01.01.2022
Case-Laws
GST
AAR held that the Applicant and the Counterparty do not qualify as a Union territory or a local authority for GST purposes. Contracts initially fell under Notification cl. 3(vi) attracting concessional GST at 12%. Notification amendments effective 01.01.2022 removed governmental authorities/entities from cl. 3(vi), and cl. 3(vi) was omitted w.e.f. 18.07.2022, abolishing the concessional category. Consequently, works contract services supplied by the Applicant to the Counterparty are chargeable under the residual rate provision (cl. 3(xii)), attracting GST at 18% with effect from 01.01.2022 (and clearly from 18.07.2022). Operation and maintenance services furnished as part of installation and commissioning constitute a composite works contract and thus attract GST at 18% from the stated dates.
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Natural justice and GST portal service contested; time limits for condonation are inflexible, appeals decided on merits after deposit

Natural justice and GST portal service contested; time limits for condonation are inflexible, appeals decided on merits after deposit
Case-Laws
GST
The HC held that principles of natural justice and valid service via the common GST portal were contested, but statutory time limits for condonation of delay are inflexible and appeal authorities cannot remit matters to the adjudicating authority; they may decide only on merits once delay is condoned. The court set aside the impugned order subject to the anonymized petitioner depositing Rs. 1,00,000/- lacs within one month; upon such deposit the impugned order shall stand suspended and the petitioner must file its reply within two weeks. The writ petition was disposed of accordingly, with the court reiterating that an appeal rejected as time-barred may reflect only refusal of condonation.
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Service beyond prescribed period under s.73(2) read with s.73(10) CGST Act renders SCN prima facie time-barred; interim stay granted

Service beyond prescribed period under s.73(2) read with s.73(10) CGST Act renders SCN prima facie time-barred; interim stay granted
Case-Laws
GST
The HC found that the SCN was served on the authorized registered email beyond the prescribed period under s.73(2) read with s.73(10) CGST Act and that the adjudicating authority failed to consider the majority of the Petitioner's submissions and disregarded relevant precedent, thereby breaching principles of natural justice. The Court noted the Department knew the authorized email had changed and that service on the new address occurred after the limitation period, rendering the SCN prima facie time-barred. The Petitioner established a strong prima facie case for interim relief; the operation of the impugned order was stayed pending admission, and the matter was adjourned to 20 Nov 2025.
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