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Detention and Penalty Under GST Section 129 Quashed Due to No Intent to Evade Tax

Detention and Penalty Under GST Section 129 Quashed Due to No Intent to Evade TaxCase-LawsGSTThe 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 tr

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

Notification excludes March 2020 to Feb 2022 from limitation under Sections 54 and 55 of CGST Act for refund claimsCase-LawsGSTThe HC held that the Notification dated 05 July 2022 excludes the period from 01 March 2020 to 28 February 2022 from the limitat

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

Bail Granted Under Section 483 B.N.S. for Accused in Input Tax Credit Irregularity Case with ConditionsCase-LawsGSTThe HC granted bail to the petitioner accused of irregularly availing input tax credit through issuance of goods-less invoices without actua

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

Appellate Authority to Restore Appeal on Filing Self-Certified Copy Under Relevant Rules Within 15 DaysCase-LawsGSTThe HC set aside the impugned order dismissing the appeal due to non-submission of a self-certified copy of the order appealed against. The

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

Tax Liability Confirmed Despite Limitation Plea Under GST Act Section 74(10); Appeal Allowed Under Section 107Case-LawsGSTThe HC upheld the impugned order confirming tax liability on the deceased individual, rejecting the limitation plea under Section 74(

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

Constitutional Validity Upheld for Blocking ITC Under Rule 86A Without Prior Hearing to Prevent FraudCase-LawsGSTThe HC upheld the constitutional validity of Rule 86A of the CGST Rules, 2017, and the related CBIC Circular, which permit blocking of Input T

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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IGST and penalty upheld for goods detained due to missing Part B of E-way bill under Rule 138 MPGST

IGST and penalty upheld for goods detained due to missing Part B of E-way bill under Rule 138 MPGSTCase-LawsGSTThe HC upheld the levy of IGST and penalty for detention of goods due to non-generation of Part B of the E-way bill, despite the consignment bei

IGST and penalty upheld for goods detained due to missing Part B of E-way bill under Rule 138 MPGST
Case-Laws
GST
The HC upheld the levy of IGST and penalty for detention of goods due to non-generation of Part B of the E-way bill, despite the consignment being accompanied by a tax invoice with a Letter of Undertaking number, consignment note, and letter of credit. The court affirmed that under Rule 138 of the MPGST Rules, both Part A and Part B of FORM GST EWB-01 must be generated elect

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Section 107(4) timeline is directory, Limitation Act applies, natural justice violated under Sections 73 and 75

Section 107(4) timeline is directory, Limitation Act applies, natural justice violated under Sections 73 and 75Case-LawsGSTThe HC set aside the impugned orders of the Appellate Authority and the Proper Officer, holding that the timeline under Section 107(

Section 107(4) timeline is directory, Limitation Act applies, natural justice violated under Sections 73 and 75
Case-Laws
GST
The HC set aside the impugned orders of the Appellate Authority and the Proper Officer, holding that the timeline under Section 107(4) of the WBGST Act is directory, not mandatory, and the Limitation Act applies. The appellant demonstrated sufficient cause for condonation of delay in filing the appeal. The court found a violation of natural justice principles as

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Retrospective GST Cancellation Set Aside for Lack of Documents; Fresh Inspection Ordered Under GST Rules

Retrospective GST Cancellation Set Aside for Lack of Documents; Fresh Inspection Ordered Under GST RulesCase-LawsGSTThe HC set aside the retrospective cancellation of the petitioner’s GST registration due to non-production of requisite documents, includin

Retrospective GST Cancellation Set Aside for Lack of Documents; Fresh Inspection Ordered Under GST Rules
Case-Laws
GST
The HC set aside the retrospective cancellation of the petitioner's GST registration due to non-production of requisite documents, including the Aadhaar Card. Noting the petitioner's submission of a new rent agreement and availability of all necessary documents, the court directed a fresh inspection by the relevant authorities at the petitioner's new premises. The autho

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GST Registration Restored Under CGST Act 2017 on Condition of Rs. 21,500 Payment Within Two Weeks

GST Registration Restored Under CGST Act 2017 on Condition of Rs. 21,500 Payment Within Two WeeksCase-LawsGSTThe HC directed the restoration of the Petitioner’s GST registration under the CGST Act, 2017, conditional upon payment of outstanding dues amount

GST Registration Restored Under CGST Act 2017 on Condition of Rs. 21,500 Payment Within Two Weeks
Case-Laws
GST
The HC directed the restoration of the Petitioner's GST registration under the CGST Act, 2017, conditional upon payment of outstanding dues amounting to Rs. 21,500/- within two weeks from the order's upload date. Immediate restoration of registration was ordered to enable the Petitioner to discharge the dues. The Petitioner undertook to remit the demanded amount within 48 hour

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Court orders fresh review of petitioner's documents despite late submission and format issues under procedural rules

Court orders fresh review of petitioner’s documents despite late submission and format issues under procedural rulesCase-LawsGSTThe HC held that the petitioner’s documents, though submitted belatedly to the first respondent, were not considered due to non

Court orders fresh review of petitioner's documents despite late submission and format issues under procedural rules
Case-Laws
GST
The HC held that the petitioner's documents, though submitted belatedly to the first respondent, were not considered due to non-compliance with the prescribed format and timing. The second respondent also declined to admit these documents on appeal, citing procedural defaults and dismissal of the appeal. The court found that the first respondent erred in dis

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Adjudication Quashed for Ignoring Annual Returns and Improper ITC Reconciliation Under GST Rules

Adjudication Quashed for Ignoring Annual Returns and Improper ITC Reconciliation Under GST RulesCase-LawsGSTThe HC quashed the adjudication and summary orders for failure to consider the petitioner’s annual returns for 2018-19 and 2019-20, relying solely

Adjudication Quashed for Ignoring Annual Returns and Improper ITC Reconciliation Under GST Rules
Case-Laws
GST
The HC quashed the adjudication and summary orders for failure to consider the petitioner's annual returns for 2018-19 and 2019-20, relying solely on GSTR-2A and GSTR-3B. The court held that the respondents were obligated to evaluate the annual returns, reconcile ITC claims across years, and account for ITC reversals via DRC-03. The impugned order, premised on an alleged excess

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GST registration cancellation set aside; petitioner allowed to file pending returns and pay dues within 4 weeks for revival under Section 29

GST registration cancellation set aside; petitioner allowed to file pending returns and pay dues within 4 weeks for revival under Section 29Case-LawsGSTThe HC set aside the cancellation order of the petitioner’s GST registration dated 31st July 2024, allo

GST registration cancellation set aside; petitioner allowed to file pending returns and pay dues within 4 weeks for revival under Section 29
Case-Laws
GST
The HC set aside the cancellation order of the petitioner's GST registration dated 31st July 2024, allowing the petitioner a final opportunity to file the pending returns for the entire default period. The petitioner must pay the outstanding tax, interest, fines, and penalties within four weeks from the date of the order. Upon complia

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Petitioner entitled to opportunity to submit evidence for ITC claim under Sections 16(2)(c) and 16(4) CGST/SGST

Petitioner entitled to opportunity to submit evidence for ITC claim under Sections 16(2)(c) and 16(4) CGST/SGSTCase-LawsGSTThe HC set aside the impugned order to the extent it denied the petitioner’s claim of input tax credit (ITC) under Sections 16(2)(c)

Petitioner entitled to opportunity to submit evidence for ITC claim under Sections 16(2)(c) and 16(4) CGST/SGST
Case-Laws
GST
The HC set aside the impugned order to the extent it denied the petitioner's claim of input tax credit (ITC) under Sections 16(2)(c) and 16(4) of the CGST/SGST Acts, on the ground that the petitioner could not trace the suppliers involved in the relevant transactions. Relying on precedent where a similar petitioner was granted an opportunity to submit requisite d

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SC upholds refund formula under Rule 89(5) CGST/SGST Rules for unutilized input tax credit (5)

SC upholds refund formula under Rule 89(5) CGST/SGST Rules for unutilized input tax credit (5)Case-LawsGSTThe SC dismissed the Special Leave Petition challenging the applicability of the refund formula under Rule 89(5) of the CGST/SGST Rules, 2017 and rel

SC upholds refund formula under Rule 89(5) CGST/SGST Rules for unutilized input tax credit (5)
Case-Laws
GST
The SC dismissed the Special Leave Petition challenging the applicability of the refund formula under Rule 89(5) of the CGST/SGST Rules, 2017 and related notifications. The Court upheld the validity of the formula for refund of unutilized input tax credit, rejecting claims of ambiguity or unworkability. It affirmed the High Court's view that although the formula may produce certa

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Special Leave Petition dismissed; statutory appeal must be filed within 30 days with pre-deposit as per rule

Special Leave Petition dismissed; statutory appeal must be filed within 30 days with pre-deposit as per ruleCase-LawsGSTThe SC dismissed the Special Leave Petition, affirming the High Court’s directive that the petitioners must pursue their statutory appe

Special Leave Petition dismissed; statutory appeal must be filed within 30 days with pre-deposit as per rule
Case-Laws
GST
The SC dismissed the Special Leave Petition, affirming the High Court's directive that the petitioners must pursue their statutory appeal within 30 days, accompanied by the requisite pre-deposit. The Court emphasized the availability of an alternative remedy and underscored the principles of natural justice, noting the absence of an opportunity for cross-examination

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Delay of 394 Days in Appeal Under Section 107(4) GST Act Not Condoned Due to Insufficient Cause

Delay of 394 Days in Appeal Under Section 107(4) GST Act Not Condoned Due to Insufficient CauseCase-LawsGSTThe HC dismissed the petition seeking condonation of a 394-day delay in filing an appeal under Section 107 of the West Bengal GST Act, 2017. The cou

Delay of 394 Days in Appeal Under Section 107(4) GST Act Not Condoned Due to Insufficient Cause
Case-Laws
GST
The HC dismissed the petition seeking condonation of a 394-day delay in filing an appeal under Section 107 of the West Bengal GST Act, 2017. The court held that Section 107(4) permits condonation of delay only up to one month upon satisfaction of sufficient cause, and any delay beyond that without cogent reasons cannot be condoned. The reasons provided for the extensive delay we

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Refund of unutilized input tax credit on compensation cess allowed under relevant circulars and Patson Papers precedent

Refund of unutilized input tax credit on compensation cess allowed under relevant circulars and Patson Papers precedentCase-LawsGSTThe HC held that the respondent erred in rejecting the refund claim of unutilized input tax credit on compensation cess rela

Refund of unutilized input tax credit on compensation cess allowed under relevant circulars and Patson Papers precedent
Case-Laws
GST
The HC held that the respondent erred in rejecting the refund claim of unutilized input tax credit on compensation cess related to zero-rated supplies, misinterpreting relevant circulars. The petitioner, engaged in manufacturing and exporting goods exempt from compensation cess, was entitled to claim refund on coal purchased for production, similar to the

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Section 73/74 GST Proceedings Cannot Be Based Solely on Turnover Discrepancy Without Fraud or Suppression Evidence

Section 73/74 GST Proceedings Cannot Be Based Solely on Turnover Discrepancy Without Fraud or Suppression EvidenceGSTThe HC held that initiation of proceedings under Section 73/74 of the GST Act for tax determination based solely on the discrepancy betwee

Section 73/74 GST Proceedings Cannot Be Based Solely on Turnover Discrepancy Without Fraud or Suppression Evidence

GST
The HC held that initiation of proceedings under Section 73/74 of the GST Act for tax determination based solely on the discrepancy between turnover declared in the E-way bill and Form GSTR-9, absent any allegation of fraud, willful misstatement, or suppression, is impermissible. The respondent authority lacked jurisdiction to proceed under Section 73/74 without eviden

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Recovery Proceedings Quashed for Compliance with Section 107(6) CGST Act and Circular No. 224/18/2024 GST

Recovery Proceedings Quashed for Compliance with Section 107(6) CGST Act and Circular No. 224/18/2024 GSTCase-LawsGSTThe HC examined the validity of recovery proceedings in light of the non-constitution of the GST Appellate Tribunal and compliance with Se

Recovery Proceedings Quashed for Compliance with Section 107(6) CGST Act and Circular No. 224/18/2024 GST
Case-Laws
GST
The HC examined the validity of recovery proceedings in light of the non-constitution of the GST Appellate Tribunal and compliance with Section 107(6) of the CGST Act, alongside the applicability of Circular No. 224/18/2024 GST dated 11th July, 2024. The petitioner had availed benefits under the said circular and deposited 10% of the demanded amount. The court held tha

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Registration cancellation under WBGST/CGST Act set aside after Rule 25 inquiry confirms valid business premises

Registration cancellation under WBGST/CGST Act set aside after Rule 25 inquiry confirms valid business premisesCase-LawsGSTThe HC set aside the cancellation of registration of petitioner no. 1 under the WBGST/CGST Act, 2017, which had been initially revok

Registration cancellation under WBGST/CGST Act set aside after Rule 25 inquiry confirms valid business premises
Case-Laws
GST
The HC set aside the cancellation of registration of petitioner no. 1 under the WBGST/CGST Act, 2017, which had been initially revoked on grounds of fraud, willful misstatement, and suppression of facts regarding the existence of the business entity at the notified address. Following a directed inquiry and physical verification pursuant to Rule 25 of the WBGST/CG

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IGST Refund Denied Due to Concealment and GST Registration Cancellation Since 2018, Petition Dismissed with Costs

IGST Refund Denied Due to Concealment and GST Registration Cancellation Since 2018, Petition Dismissed with CostsCase-LawsGSTThe HC dismissed the petition seeking IGST refund with interest due to concealment of material facts by the petitioner, who failed

IGST Refund Denied Due to Concealment and GST Registration Cancellation Since 2018, Petition Dismissed with Costs
Case-Laws
GST
The HC dismissed the petition seeking IGST refund with interest due to concealment of material facts by the petitioner, who failed to attend the personal hearing and did not satisfactorily address queries regarding the cancellation of its GST registration since 2018. The court held that no refund can be granted without restoration of the petitioner's GST regist

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Tax and penalty demand beyond statutory period under Section 129 of Odisha GST Act quashed for late notice issuance

Tax and penalty demand beyond statutory period under Section 129 of Odisha GST Act quashed for late notice issuanceCase-LawsGSTThe HC held that the impugned demand for tax and penalty issued on 11th September, 2024, was beyond the statutory period prescri

Tax and penalty demand beyond statutory period under Section 129 of Odisha GST Act quashed for late notice issuance
Case-Laws
GST
The HC held that the impugned demand for tax and penalty issued on 11th September, 2024, was beyond the statutory period prescribed under Section 129 of the Odisha GST Act, 2017, as the notice was dated 31st August, 2024. Consequently, the demand was invalid due to non-compliance with the prescribed timeline for issuance following vehicle detention. The court

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Taxpayers Moved to Large Taxpayer Unit for GST and Coal Cess Compliance from June 1, 2025

Taxpayers Moved to Large Taxpayer Unit for GST and Coal Cess Compliance from June 1, 2025CircularsGST – StatesCertain taxpayers registered under the West Bengal Goods and Services Tax Act, 2017, have been transferred from various local charges to the Larg

Taxpayers Moved to Large Taxpayer Unit for GST and Coal Cess Compliance from June 1, 2025
Circulars
GST – States
Certain taxpayers registered under the West Bengal Goods and Services Tax Act, 2017, have been transferred from various local charges to the Large Taxpayer Unit to enhance revenue administration. This jurisdictional change includes compliance responsibilities related to the Cess on coal under the West Bengal Primary Education Act, 1973, and the West Bengal Rural Employment an

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Tax Authority Deselects Eight Registered Persons from Audit Under Section 65 of West Bengal GST Act 2017

Tax Authority Deselects Eight Registered Persons from Audit Under Section 65 of West Bengal GST Act 2017CircularsGST – StatesThe tax authority deselected eight registered persons from audit under section 65 of the West Bengal Goods and Services Act, 2017,

Tax Authority Deselects Eight Registered Persons from Audit Under Section 65 of West Bengal GST Act 2017
Circulars
GST – States
The tax authority deselected eight registered persons from audit under section 65 of the West Bengal Goods and Services Act, 2017, for the periods between April 1, 2021, and March 31, 2023. The deselection was based on reasons including cancellation of registration ab initio and referral to the National Company Law Tribunal. This decision applies immediately an

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