Author: admin_gst

Denial of Input Tax Credit Overturned as Section 16(5) Extends Time Limit for Claims from FY 2017-18 to 2020-21
Case-Laws
GST
The HC set aside the denial of Input Tax Credit (ITC) for FY 2018-19 that was based on Section 16(4) of CGST/SGST Act. The Court recognized that Section 16(5) extended the time limit for claiming ITC for FYs 2017-18 to 2020-21 until November 30, 2021. The impugned order failed to consider this provision. The HC directed the competent authority to reconsider the p

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Input Tax Credit Refund for Export Services Without Tax Payment Awaits Authority Review
Case-Laws
GST
The HC disposed of a petition concerning refund of Input Tax Credit (ITC) for export of services without tax payment. The petitioner committed to furnish any required materials without delay when requested. The Court expressed confidence that authorities would examine the matter diligently and pass appropriate orders within the timeframe indicated by respondent's counsel. The applicatio

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Taxpayer Wins as Assessment Order Set Aside Due to Improper Service of Notice Under Section 169(1) of CGST Act
Case-Laws
GST
The HC set aside the impugned assessment order dated 28.08.2024 for AY 2019-2020 and consequential proceedings, applying precedent from MR. SAHULHAMEED case which established that assessees are entitled to service of notice under the modes prescribed in clauses (a), (b), and (c) of Section 169(1) of CGST Act, 2017. The petitioner was directed to submit a reply to

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GST Proceedings Under Section 73 Not Time-Barred When Completed Before December 31 Deadline
Case-Laws
GST
The HC examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. The proceedings commenced on 20.09.2023 via show cause notice with a final order issued on 15.12.2023. Applying the precedent established in M/s A.V. Pharma vs. State of U.P. & Ors., the Court determined that such orders could only be passed until 31.12.2023, even with time extensions. S

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Assignment of Long-Term Leasehold Rights Not Subject to GST Under Section 9 of CGST Act
Case-Laws
GST
The HC quashed and set aside the show cause notice, ruling that assignment of long-term leasehold rights does not attract GST. Following Gujarat Chamber of Commerce precedent, the court determined that such assignment constitutes a transfer of benefits arising from immovable property rather than a taxable supply under the CGST Act. The deed of assignment represents a sale/transfer of le

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Blocking of Electronic Credit Ledger Quashed: Rule 86A Procedural Requirements Not Met in GST Case
Case-Laws
GST
The HC quashed the order blocking the petitioner's Electronic Credit Ledger under Rule 86A of KGST/CGST Rules. The Court found multiple procedural deficiencies: no pre-decisional hearing was provided to the petitioner; the order lacked independent “reasons to believe” as required by law; and the authority impermissibly relied on borrowed satisfaction from enforcement reports.

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Agricultural Produce Market Cess Collection Ruled Unconstitutional After GST Implementation Under CGST and AGST Acts 2017
Case-Laws
GST
The HC ruled that collection of cess by respondent authorities under the Assam Agricultural Produce Market Act, 1972 post-GST implementation was unconstitutional and ultra vires to the provisions of the CGST Act, 2017 and AGST Act, 2017. Following the precedent established in M/s. Bhatter Traders, which involved pari materia issues, the Court disposed o

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West Bengal GST Amendment Extends ITC Claim Deadline to November 30, 2021 for FY 2017-18 to 2020-21
Circulars
GST – States
The WBGST Act was amended to retrospectively extend the time limit for claiming input tax credit for financial years 2017-18 through 2020-21 until November 30, 2021, and to establish special provisions for taxpayers whose registration was cancelled and subsequently revoked. The DCT clarified implementation procedures across various scenarios: ongoing investigations,

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GST Interest and Penalty Waiver Scheme Offers Relief for 2017-20 Tax Demands if Paid by March 2025
Circulars
GST – States
The WBGST Act amendment provides a waiver scheme for interest and penalties on tax demands for FY 2017-18 to 2019-20. Taxpayers must pay the full tax amount by March 31, 2025 to qualify. For cases where ITC was denied solely due to Section 16(4) violations but now allowed under retrospectively inserted Sections 16(5) and 16(6), taxpayers may deduct such amounts from

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GST Clarification: Pepper at 5%, Agriculturists Exempt, Popcorn Rates Vary, AAC Blocks at 12%
Circulars
GST – States
The CBIC circular, adopted by Maharashtra State Tax, clarifies several GST classification issues. Pepper of genus Piper attracts 5% GST, with agriculturists exempt from registration when supplying dried pepper from their cultivations. Similarly, agriculturists supplying raisins are exempt from GST registration. Ready-to-eat popcorn with salt and spices attracts 5% GST (un

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Late Fee Under GST Section 47(2) Applies to Incomplete Annual Returns Without GSTR-9C for High-Turnover Businesses
Circulars
GST – States
The CBIC clarified that late fee under section 47(2) of the CGST Act applies to delayed filing of complete annual returns under section 44, which includes both FORM GSTR-9 and GSTR-9C (where required). Late fee is calculated from the due date until the complete return is furnished. For taxpayers with aggregate turnover exceeding the threshold (5 crore

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Maharashtra State Tax Commissioner Adopts CBIC Circular 245/02/2025-GST Clarifying Payment Aggregator Exemptions and Penal Charges
Circulars
GST – States
The Commissioner of State Tax, Maharashtra has adopted CBIC Circular No. 245/02/2025-GST dated January 28, 2025, making it applicable to the MGST Act, 2017. The circular provides several GST clarifications: penal charges levied by Regulated Entities per RBI directives are not subject to GST; Payment Aggregators qualify for GST exemptio

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GST Registration Requires Applicants to Disclose All Business Premises, Automatic Registration Not Mandated Under Section 107
Case-Laws
GST
The HC dismissed the petition challenging a GST demand, finding the petitioner's claim that the Partnership Deed's reference to a fourth business site should have prompted automatic registration by authorities to be baseless. The court held that applicants bear responsibility to disclose all business premises for GST registration, and the petitioner

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Jurisdictional Defects in CGST Notice Under Section 74 Lead to Stay Order as Rule 142 Ignored
Case-Laws
GST
The HC stayed a common final order issued during pending litigation, finding prima facie merit in petitioners' challenges. The court determined that the original show cause notice under CGST Act s.74 was issued without jurisdiction for failing to comply with mandatory provisions of Rule 142 of CGST Rules. Applying the maxim “sublato fundamento cadit opus,” the court held that when

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Limitation Period for GST Refund Claims Cannot Be Altered by Circulars or Retrospective Rule Amendments
Case-Laws
GST
The HC dismissed a petition seeking to extend the benefit of the proviso to Rule 90(3) of CGST Rules to exclude days between filing refund claims and issuance of deficiency memos for limitation calculation. The court determined that the petitioner's refund claims for zero-rated supplies (exports) made during July-September 2017 were filed within the statutory limitation

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GST Registration Cancellation Cannot Be Retrospective Without Prior Notice in Show Cause Notice
Case-Laws
GST
The HC held that the retrospective cancellation of petitioner's GST registration was invalid due to procedural defects in the Show Cause Notice. The original SCN dated September 19, 2024, contained no disclosure of intent to cancel registration retrospectively, nor provided supporting reasons for such action. This failure to place the petitioner on prior notice violated principl

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GST Registration Cancellation Quashed: Authorities Failed to Consider Medical Reasons and Payment of Dues
Case-Laws
GST
The HC quashed the order cancelling petitioner's GST registration for failure to file returns for six months. The Court found that authorities failed to consider the petitioner's contentions regarding payment of dues and medical reasons for delay, constituting a violation of natural justice principles. Following precedent established in Aggarwal Dyeing and Printing, wh

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Show-Cause Notice Under CGST Act Section 73 Quashed: Parallel Proceedings For Same Transaction Creates Legal Uncertainty
Case-Laws
GST
The HC quashed a show-cause notice issued under s.73 of the CGST Act regarding irregularities in transitional credit claimed via TRAN-1. Relying on Usha Martin Limited vs. Additional Commissioner precedent, the court determined that despite the general rule of exhausting statutory remedies before seeking judicial review, writ petitions are maintainable w

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GST Fraud Case: Court Rejects FIR Quashment Despite Section 132(6) CGST Act Protection Claim
Case-Laws
GST
The HC dismissed a petition seeking quashment of an FIR filed under Sections 420, 467, 468, 471 & 120-B IPC related to tax fraud. While the petitioner argued protection under Section 132(6) of CGST Act, the court distinguished that the prosecution was for IPC offenses, not CGST violations. The petitioner allegedly fabricated tax invoices through “Dabang Duniya” publication, falsely

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Circular Trading Adjudication Must Include All Five Assessees; Petitioner's Writ Petition Restored
Case-Laws
GST
The HC recalled its earlier order and restored the writ petition, acknowledging that the petitioner should not be excluded from proceedings involving circular trading adjudication. The court recognized that circular trading issues must be decided with all five assessees participating collectively. The petitioner sought restoration to challenge the adjudicating authority's fin

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GST Jurisdictional Boundaries Redefined for Seven Key Locations Under Section 3 of CGST Act
Notifications
GST
The Central Government amended Notification No. 02/2017-Central Tax regarding jurisdictional boundaries of CGST officers. The amendments, exercised under section 3 read with section 5 of CGST Act and section 3 of IGST Act, redefine territorial jurisdictions for seven key locations: Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur. The notification spec

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttar Pradesh
GST
Dated:- 17-3-2025

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The above-said fu

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e/he can proceed with the application as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail.
6.  The feature of booking an appointment to visit a designated GSK is being enabled for the applicants of Uttar Pradesh and the applicants can book slots from 18/03/2025.
7.  After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
8.  At the time of the visit of GSK, the applicant is required to carry the foll

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GST Registration Cancellation Cannot Be Applied Retrospectively Without Prior Notice and Proper Reasoning
Case-Laws
GST
The HC modified the GST registration cancellation order, ruling that it would take effect from the date of the Show Cause Notice (12 February 2024) rather than retrospectively from 7 February 2019. The Court found the retrospective cancellation invalid due to absence of supporting reasons in the original SCN and failure to provide prior notice to the petitioner, which

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Tax Intimation Under Section 73(5) of GST Act Not Challengeable Before Show Cause Notice or Final Order
Case-Laws
GST
The HC rejected the writ petition challenging an intimation of tax issued under Section 73(5) of the KGST/CGST Act, 2017 as premature. The Court noted that the intimation merely ascertained tax with options for the petitioner to either pay with interest or file submissions. The document itself provided an opportunity for the petitioner to respond, and no show cause notic

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GST Appeal Dismissed: 95-Day Delay Beyond Statutory Limit of One Month Cannot Be Condoned Under Section 107(4)
Case-Laws
GST
The HC dismissed a petition challenging the Appellate Authority's refusal to condone a 95-day delay in filing a GST appeal. Under Section 107(1) of GST law, appeals must be filed within three months from communication of the order, with Section 107(4) allowing the Authority to condone delays only up to an additional one month. The Court affirmed that the Limitatio

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