Author: admin_gst

Blocking of Electronic Credit Ledger under Rule 86A quashed due to lack of reasoning and natural justice violation
Case-Laws
GST
The HC quashed the order blocking petitioner's Electronic Credit Ledger under Rule 86A of CGST/SGST Rules. The court found that the impugned order lacked independent reasoning, instead relying on enforcement authority reports which constituted “borrowed satisfaction.” Additionally, no pre-decisional hearing was granted to the petitioner before blocking the ECL

= = = = = = = =

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

= = = = = = = =

Writ Application Dismissed Due to Defective Affidavit Where Deponent Failed to Establish Proper Authorization
Case-Laws
GST
The HC dismissed a writ application challenging seizure of goods and vehicle due to fatal procedural defects in the supporting affidavit. The deponent, Gopal Yadav, failed to establish proper authorization to represent all petitioners, claiming only to be the manager-cum-authorized representative of petitioner no.3. The affidavit lacked mandatory declarations that

= = = = = = = =

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

= = = = = = = =

GST Summons Under Section 70 Doesn't Create Tax Liability or Initiate Proceedings Against Taxpayer
Case-Laws
GST
The HC addressed a challenge to a summons issued under s.70 of the GST Act seeking information from the petitioner. The court clarified that s.74 of the CGST Act applies to tax evasion cases involving willful misstatement or fraud, permitting penalties up to 100% of unpaid tax, with reduced penalties available at various stages of admission and payment. The court determined t

= = = = = = = =

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

= = = = = = = =

Refund of Unutilized ITC Cannot Be Denied Merely Because Payments Were Remitted to Different Branch's Bank Account
Case-Laws
GST
The HC quashed an order denying refund of unutilized Input Tax Credit for FY 2022-23 and Q1 of FY 2023-24. The respondent had rejected the refund claim because payments for exported services by petitioner's Delhi branch office were remitted to a bank account in Bangalore. Relying on Cable and Wireless Global India Private Limited, the Court held that mapping a

= = = = = = = =

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

= = = = = = = =

GST Ex-Parte Order Set Aside: Taxpayers Must Receive Proper Notice Under Section 73 Before Assessment
Case-Laws
GST
The HC set aside an ex-parte order issued without proper service of show cause notice, finding it violated principles of natural justice. Following precedents established in Ola Fleet Technologies and Akriti Food Industry cases, the Court determined that taxpayers facing liability must receive opportunity to present their defense. Rather than prolonging litigation, the HC

= = = = = = = =

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

= = = = = = = =

Input Tax Credit Cannot Be Denied When Seller's GST Registration Was Valid During Transaction Despite Later Cancellation
Case-Laws
GST
The HC held that the petitioner was entitled to Input Tax Credit (ITC) despite the seller's GST registration being canceled retrospectively. Since the transaction occurred on 06.12.2018 when the seller was validly registered, and the cancellation took effect from 29.01.2020, no adverse inference could be drawn against the petitioner. The Court emphasized

= = = = = = = =

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

= = = = = = = =

GST Registration Cancellation Overturned as Authorities Failed to Establish Rule 21 Violations or Improper Registration
Case-Laws
GST
The HC set aside the cancellation of petitioner's GST registration, finding that authorities failed to follow proper procedural requirements. The appellate authority had rejected the appeal solely because the HSN/SAC code disclosure in registration applications suggested two registrations covered the same business. However, the court determined that autho

= = = = = = = =

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

= = = = = = = =

Electricity and Water Charges by Lessor to Lessee Form Part of Renting Services Under Section 8(a), Attracting GST
Case-Laws
GST
The AAAR determined that electricity and water charges collected by a lessor from a lessee constitute part of the principal supply of “renting of immovable property” under Section 8(a) of the CGST Act, not a separate supply. The lessor cannot be considered a pure agent as there is no sub-meter in the lessee's name and no authorization for payment. The exemptio

= = = = = = = =

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

= = = = = = = =

Petition for loan release and challenge to alleged illegal seizure withdrawn with liberty to pursue other remedies
Case-Laws
GST
The HC dismissed a petition as withdrawn upon petitioner's request, with liberty as prayed for. The petition had sought release of a sanctioned loan and alleged illegal seizure without providing an opportunity to be heard, claiming violation of principles of natural justice. Respondent No.2 contended the petition constituted misuse of legal process and argued

= = = = = = = =

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

= = = = = = = =

GST Registration Cancellation Reversed: Taxpayer Given 45 Days to File Returns and Pay Outstanding Amounts
Case-Laws
GST
The HC disposed of the petition regarding cancellation of the petitioner's GST registration due to non-filing of statutory returns for six continuous months. Following precedent established in Tvl.Suguna Cutpiece Center's case, the court permitted the petitioner to restore their registration by filing outstanding returns within 45 days, along with payment of defaulted

= = = = = = = =

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

= = = = = = = =

Refund Claims Cannot Be Stalled Through Invalid Show Cause Notices Lacking Specific Fraud Allegations Under Section 74
Case-Laws
GST
The HC held that the Show Cause Notice (SCN) was invalidly issued as it merely alleged wrongful refund claims without substantiating fraud or misrepresentation. Following precedents in Parity Infotech and HCL Infotech Ltd., the Court determined that invoking the extended limitation period under Section 74 requires specific allegations of fraud, misstatemen

= = = = = = = =

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

= = = = = = = =

Assignment of MIDC Land Leasehold Rights to Third Party for Lump Sum Payment Not Subject to GST
Case-Laws
GST
The HC ruled that assignment of leasehold rights in MIDC land along with buildings to a third party for lump sum consideration is not subject to GST. Following Gujarat HC's precedent in Gujarat Chambers of Commerce case, the court determined that such transactions constitute transfer of benefits arising from “immovable property,” with the assignee becoming the new lessee in plac

= = = = = = = =

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

= = = = = = = =

Goa CM Sawant appointed convenor of GoM on GST revenue analysis
GST
Dated:- 25-3-2025
PTI
Panaji, Mar 25 (PTI) Goa Chief Minister Pramod Sawant has been appointed as the convenor of the Group of Ministers (GoM) on GST revenue analysis, officials said on Tuesday.
The GST Council, in the 55th meeting held on December 21, 2024 at Jaisalmer in Rajasthan, decided that the GoM on Analysis of Revenue from GST may be reconstituted with revised terms of reference.
The office of the Goods and Service Tax (GST) Council, in a memorandum issued on March 3, 2025, appointed Sawant as the convenor.
The other members of the committee include Samrat Chaudhary (deputy chief minister of Bihar), Om Prakash Choudhary (Chhattisgarh finance minis

= = = = = = = =

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

= = = = = = = =

sues that need policy intervention or enforcement measures.
The group is also mandated to analyse the effect of macroeconomic policy changes and sectoral/geographical factors on GST revenue, including the specific challenges faced by agrarian and smaller states.
It will also analyse the consequences of amendments made in the GST Act and rules/ notifications.
The GoM will also review and recommend harmonisation of anti-evasion, audit, and scrutiny tools developed by various agencies to create a unified enforcement and compliance platform.
The group is also mandated to suggest suitable measures/policy intervention for course correction for revenue augmentation, particularly for the states suffering high revenue shortfall, the memorand

= = = = = = = =

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

= = = = = = = =

Late Fee Waiver Under Amnesty Scheme Must Apply to All GSTR-1 and GSTR-9 Filers Regardless of Filing Date
Case-Laws
GST
The HC ruled that the petitioner is entitled to the benefit of the Amnesty Scheme for waiver of late fees for filing GSTR-1 and GSTR-9 returns beyond Rs. 10,000/-. The Court found it improper to create differential treatment between taxpayers who filed returns before the amnesty notifications (No. 7/2023 and 25/2023) were issued and those who filed within the period pr

= = = = = = = =

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

= = = = = = = =

Tax Adjudication Order Quashed: Company Gets Fresh Chance to Respond to Show Cause Notice Under Section 73 of KGST Act
Case-Laws
GST
The HC quashed an ex-parte adjudication order requiring the petitioner-company to pay Rs. 2,20,75,208/- in tax, interest, and penalty under Section 73 of the KGST Act. Despite the petitioner's failure to respond to both the intimation dated 28.11.2023 and the show cause notice dated 08.12.2023, or to participate in the proceedings, the Court adopted a just

= = = = = = = =

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

= = = = = = = =

GST Order Quashed to Allow Petitioner to Seek Benefits Under Section 128(A) Amnesty Scheme for 2017-20
Case-Laws
GST
The HC quashed the impugned Order-in-Original covering tax periods from 2017-18 through July 2023, remanding the matter to the third respondent for fresh consideration. This decision was predicated on the petitioner's expressed intention to avail benefits under the Amnesty Scheme provided in Section 128(A) of the CGST Act, which specifically applies to financial years 201

= = = = = = = =

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

= = = = = = = =

Opposition leaders press for simplification, reduction of GST
GST
Dated:- 24-3-2025
PTI
New Delhi, Mar 24 (PTI) Opposition members on Monday demanded the government to simplify and reduce the Goods and Services Tax (GST) as it is putting the burden on the poor.
Participating in the debate on the Finance Bill 2025, Supriya Sule (NCP-SP) said GST needs lots of reform, and there is a need to bring down rates.
The Finance Minister should answer when India will become 'one nation one tax' as the present GST regime has many slabs, she said in the Lok Sabha.
On the zero tariff policy proposed by the US, Sule said the government should clarify its stand on agricultural produce.
The US has proposed to levy reciprocal tariffs from Apr

= = = = = = = =

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

= = = = = = = =

Congress MP Hibi Eden flags north-south divide in GST on food
GST
Dated:- 24-3-2025
PTI
New Delhi, Mar 24 (PTI) Ernakulam MP Hibi Eden on Monday flagged a north-south divide in GST on food, citing the example of Kerala to claim banana fritters and dal vada were taxed at 18 per cent in the state while north Indian sweets attracted only 5 per cent GST.
Raising the issue during a debate on the Finance Bill, 2025, in the Lok Sabha, the Congress MP accused the Centre of regional discrimination in tax policies and called for a more equitable approach.
“We have seen the government divide the country on the basis of religion, food and even the clothes we wear. But this is the first time we are witnessing a north-south divide even in t

= = = = = = = =

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

= = = = = = = =

CBI arrests accused Superintendent of GST, Medak, Hyderabad, Telangana for demanding and accepting bribe of Rs 8,000/- from the complainant
GST
Dated:- 24-3-2025

Central Bureau of Investigation (CBI) has arrested accused Superintendent of GST, Medak, Hyderabad, Telangana for demanding and accepting bribe of Rs 8,000/- from the complainant.
A case was registered  by CBI  on 21-03-2025 against said accused on allegations that accused demanded a bribe of Rs 10,000/- from the

= = = = = = = =

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

= = = = = = = =

CGST Delhi East Commissionerate encourages greater compliance and awareness among unregistered manufacturers and traders during GST Registration Campaign 2025
GST
Dated:- 24-3-2025

In the two-days of campaign, more than 2,000 queries from potential and unregistered traders addressed by GST officers; More than 100 fresh GST registration applications generated; 7,500 pamphlets highlighting provisions of GST Registration in Hindi and Urdu distributed
200 students as GST Ambassadors from reputed Universities create awareness during the two-day campaign
The Central Goods and Services Tax (CGST) Delhi East Commissionerate successfully launched its GST Registration Campaign on 21st-22nd March, 2025, with the aim of e

= = = = = = = =

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

= = = = = = = =

nducting their transactions primarily in cash, which has a negative impact on the Indian economy.
Over the course of the campaign, more than 2,000 queries from traders were addressed by GST officers, who provided valuable assistance with the registration process. The drive proved to be a success, with a significant number of unregistered traders coming forward to voluntarily register their businesses under GST, with more than 100 registration applications being generated on spot after following due process.
As part of the outreach efforts, 200 students from reputed Universities were invited to be GST Ambassadors to create awareness for the two-day campaign. These volunteers/GST Ambassdors were closely monitored and guided by a large team

= = = = = = = =

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

= = = = = = = =

locations were also organised by National School of Drama (NSD) team so that the people are made aware of the importance of payment of tax to the government as well as consequences of non-payment of tax.
The successful execution of this campaign marks a crucial step in increasing GST registration among the unorganised sectors, thereby improving compliance and contributing to the overall growth and stability of the Indian economy.
The CGST Delhi East Commissionerate remains committed to continuing such initiatives and ensuring that all sectors of trade are brought into the formal economy, fostering greater transparency, accountability, and economic growth.
The GST registration campaign was carried out under the overall guidance of S

= = = = = = = =

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

= = = = = = = =

GST Refund Claim Must Be Processed Immediately After Verification of Facts and Entitlement as per Government Orders
Case-Laws
GST
The HC disposed of the petition directing State Authorities to immediately process the petitioner's GST refund claim after verification of facts and entitlement. The authorities must consider the State Government's order dated 10.10.2018 and all subsequent relevant orders. The court noted the petitioner's contention that despite repeated approaches, responden

= = = = = = = =

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

= = = = = = = =

ITC Denial for Construction Services Must Follow Safari Retreats Precedent Under GST Section 17(5)(d)
Case-Laws
GST
The HC remitted the matter back to the respondent for reconsideration after finding that the respondent had not properly considered the Supreme Court's judgment in Safari Retreats (P.) Ltd. The case involved questions about the scope of “plant and machinery” in Section 17 of the CGST Act, specifically whether the explanation to Section 17 applies to the expression “plant o

= = = = = = = =

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

= = = = = = = =

Bank Property Attachment Under GST Act Set Aside, Petitioner Given Fresh Chance Despite Prior Non-Response
Case-Laws
GST
The HC set aside the order dated 08.11.2023 regarding attachment of petitioner's bank property under CGST/KGST Act, 2017, remitting the matter back to the first respondent for fresh consideration. Despite petitioner's failure to respond to pre-intimation notice and show cause notice, the Court adopted a justice-oriented approach, accepting petitioner's claim that non-

= = = = = = = =

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

= = = = = = = =

Service Tax Recovery Order Quashed After Authority “Forgot” to Consider Exemption Claim Under Notification 25/2012
Case-Laws
GST
The HC quashed the impugned order for violating principles of natural justice, as the authority failed to consider the petitioner's defense reply to the show cause notice regarding recovery of service tax with interest and penalty. The petitioner had claimed exemption under Mega exemption Notification 25/2012, but this defense was apparently “forgotten” by the

= = = = = = = =

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

= = = = = = = =

IRS Assessment Order Quashed for Ignoring Taxpayer's Multiple Replies and Denying Personal Hearing Opportunity
Case-Laws
GST
The HC held that the impugned assessment order violated principles of natural justice and suffered from non-application of mind. Despite the petitioner filing multiple replies on 28.10.2023, 21.11.2023, 29.11.2023, and 18.12.2023 to the Show Cause Notice, the authority failed to consider these submissions or even reference them in the final order. Additionally, no

= = = = = = = =

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

= = = = = = = =