Author: admin_gst

Minor Clerical Error in GSTN Documentation Cannot Be Grounds for Denying Input Tax Credit Under Section 16(2)(aa)
Case-Laws
GST
HC held that a minor clerical error in GST documentation – specifically, the mention of petitioner's Bombay office GSTN instead of Delhi office GSTN on invoices – cannot be grounds for denying Input Tax Credit under Section 16(2)(aa) of CGST Act, 2017. The court noted that petitioner's name was correctly mentioned on invoices and no other entity had claimed the

= = = = = = = =

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

= = = = = = = =

Bus Services Paid Directly by Students Not Exempt from 5% GST Under SAC 9964 Transport Classification
Case-Laws
GST
The AAR determined that transportation services provided to students and staff could not be considered as services to the educational institution since the applicant received payment directly from students rather than the school, as evidenced by the Profit and Loss Account showing only “Bus Fees Receipt” from students with no financial transactions with the school. Consequ

= = = = = = = =

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

= = = = = = = =

Assessment Order Set Aside Due to Missing Document Identification Number (DIN) Requirement Under CBIC Circular No.128/47/2019-GST
Case-Laws
GST
The HC set aside the assessment order due to the absence of a Document Identification Number (DIN), ruling it non-est and invalid. Following precedents established in Pradeep Goyal v. Union of India and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner, along with CBIC Circular No.128/47/2019-GST, the court determined that proceeding

= = = = = = = =

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

= = = = = = = =

Delhi govt's revenue collections below projections, except for GST and VAT
GST
Dated:- 17-3-2025
PTI
New Delhi, Mar 16 (PTI) The revenue collections of the Delhi government, except for GST and VAT, are likely to remain below the budget projections, officials said on Sunday.
According to official data, the Goods and Services Tax (GST) and Value Added Tax (VAT) collections were Rs 40,009 crore (tentative) as of February 2025. The collections from motor vehicle taxes and excise revenu

= = = = = = = =

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

= = = = = = = =

After popcorn, now turn of donuts to get afflicted by 'GSTitis': Congress
GST
Dated:- 15-3-2025
PTI
New Delhi, Mar 15 (PTI) The Congress on Saturday took a swipe at the government over its implementation of differential GST rates, saying that after popcorn, it is now the turn of donuts to get afflicted by “GSTitis”.
Congress general secretary in-charge communications Jairam Ramesh cited a media report on X which stated that Singapore-based chain Mad Over Donuts is facing a Rs 100 crore tax notice for allegedly misclassifying its business and paying 5 per cent GST, claiming it is a restaurant service, as opposed to paying 18 per cent tax on bakery items.
“After popcorn, it is now the turn of donuts to get afflicted by GSTitis

= = = = = = = =

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

= = = = = = = =

Fish Finders Not Eligible for 5% Tax Rate as They Don't Qualify as Essential Vessel Parts Under N/N. 1/2017
Case-Laws
GST
The AAR ruled that fish finders cannot be classified as parts of vessels under Chapter headings 8901, 8902, 8904, 8905, 8906, or 8907, and therefore are not eligible for the reduced 5% tax rate under Sr.No.252 of N/N. 1/2017 Central Tax (Rate). The authority determined that while fish finders are manufactured for use on fishing vessels and other watercraft, vessels r

= = = = = = = =

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

= = = = = = = =

Stipend Payments Through Training Program Coordinator Qualify as “Pure Agent” Transactions Under Rule 33, Exempt from GST
Case-Laws
GST
The AAR ruled that the applicant, who coordinates on-the-job training programs between universities and industry partners, acts as a “pure agent” under Rule 33 regarding stipend payments to trainees. The applicant functions merely as a conduit, receiving stipend amounts from industry partners and disbursing them in full to trainees without deductions. T

= = = = = = = =

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

= = = = = = = =

Court Sets Aside Order on Excess Input Tax Credit Claims, Directs 25% Deposit of Disputed Taxes Within Four Weeks
Case-Laws
GST
The HC set aside the impugned order dated 07.03.2024 concerning excess Input Tax Credit (ITC) claimed due to non-reconciliation of information, including ITC from cancelled dealers, return defaulters, and tax non-payers. The Court directed the petitioner to deposit 25% of the disputed taxes determined in the impugned order within four weeks from receipt of the

= = = = = = = =

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

= = = = = = = =

GST Registration Cannot Be Retrospectively Canceled Without Proper Notice and Evidence Under Section 29 of CGST Act
Case-Laws
GST
The HC quashed the retrospective cancellation of GST registration under SS29 of CGST Act, 2017, finding procedural violations. Neither the SCN nor final order provided material evidence supporting the allegation under SS29(2)(e), nor did they notify the petitioner of intended retrospective cancellation. This procedural defect alone invalidated the action. The

= = = = = = = =

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

= = = = = = = =

Anticipatory Bail Granted in GST Fraud Case Involving Fake Input Tax Credit to Multiple Taxpayers
Case-Laws
GST
The HC granted anticipatory bail to the applicant implicated in a case involving fake input tax credit allegedly passed to 14 taxpayers including the applicant's firm. The court applied established principles for bail consideration, including: nature and gravity of accusations, applicant's antecedents, flight risk, and potential malicious intent behind the accusation. While ac

= = = = = = = =

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

= = = = = = = =

Customs Order Set Aside: Authority Failed to Consider Reply to Show Cause Notices, Violating Natural Justice Principles
Case-Laws
GST
The HC set aside the impugned Order-in-Original due to procedural irregularities that violated principles of natural justice. The order had incorrectly proceeded on the premise that the petitioner had not filed any reply to the Show Cause Notices, when in fact a response had been submitted. This factual error constituted a fundamental breach of procedural

= = = = = = = =

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

= = = = = = = =

GST Registrations Restored After Cancellation Orders Set Aside for Procedural Violations Under Section 29(2)
Case-Laws
GST
The HC set aside orders cancelling GST registrations under CGST/SGST Acts 2017, finding procedural violations by the Proper Officer. The court determined that cancellation under Section 29(2) requires proper notice and meaningful opportunity for hearing per Rule 22, not mere formality. Despite petitioners' failure to respond to show cause notices, the impugned order

= = = = = = = =

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

= = = = = = = =

GST Appeal Rejection Overturned: Small Business Owner Gets Second Chance Despite Form Error and 19-Day Delay
Case-Laws
GST
The HC quashed the order rejecting the petitioner's GST appeal due to time limitation. Despite the petitioner erroneously writing “NA” in the delay explanation section of GST APL-04 form, the Court found no lack of bona fide, noting the petitioner had made the required pre-deposit of Rs. 10,900/- when filing the appeal. Considering the petitioner's status as a small

= = = = = = = =

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

= = = = = = = =

Improper GST Notice Service Through Portal Only Violates Natural Justice Under Section 161 of GST Act
Case-Laws
GST
The HC set aside orders passed under Section 161 of the Tamil Nadu/Central Goods and Service Tax Act, 2017 due to violation of natural justice principles. The Department failed to serve notices through physical means, instead making them available only in the GST Portal under “View of additional notices and orders” column, which petitioner was unaware of. The Court determi

= = = = = = = =

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

= = = = = = = =

60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandatory for Filing Returns
Case-Laws
GST
The HC held that the 60-day limitation period under Section 62(2) of the GST Act is directory rather than mandatory. Where a registered person fails to file returns within the prescribed timeframe, resulting in best judgment assessment orders, the right to file returns cannot be denied merely because the 60-day period has elapsed. If the taxpayer demonstrates valid reasons beyond t

= = = = = = = =

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

= = = = = = = =

Assessment Orders Nullified After Tax Officer Denied Requested Personal Hearing, Violating Natural Justice Principles
Case-Laws
GST
The HC set aside assessment orders due to violation of principles of natural justice, as the Assessing Officer failed to grant personal hearing despite the petitioner's request in their reply notice. The Court held that when an assessee opts for personal hearing in their reply, the Assessing Officer must grant it, even if “no” was marked in the form. Follow

= = = = = = = =

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

= = = = = = = =

GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms Under Same PAN Number
Case-Laws
GST
HC quashed the show cause notice and demand raised against the petitioner (Jindal Communication) due to an erroneous assessment based on GST turnover discrepancies. The Court determined that the respondent authorities could not dispute the petitioner's explanation that the alleged turnover difference resulted from two separate firms (Jindal Communication and Jindal Marketing Compan

= = = = = = = =

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

= = = = = = = =

R'than Assembly passes GST Amendment Bill by voice vote
GST
Dated:- 12-3-2025
PTI
Jaipur, Mar 12 (PTI) The Rajasthan Assembly on Wednesday passed the Rajasthan Goods and Services Tax (Amendment) Bill-2025 by voice vote amid a walkout staged by the Opposition Congress.
Deputy Chief Minister Diya Kumari presented the bill in the House, and it was passed by voice vote.
She said that the passage of this bill would bring continuity to the tax collection system, and along with the revenu

= = = = = = = =

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

= = = = = = = =

Appellate Authority Wrong to Reject GST Appeal When 10% Tax Deposit Made Within Limitation Period Under Section 107
Case-Laws
GST
The HC held that the Appellate Authority erroneously rejected appellant's appeal under Section 107 of the 2017 Act. While the appellant did not deposit the required 10% tax amount simultaneously with filing the appeal, they did make the payment within five days, which was still within the statutory limitation period prescribed by Section 107(1). The Court det

= = = = = = = =

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

= = = = = = = =

IGST Refund Ordered for Zero-Rated Supply as Departmental Circulars Cannot Override Rule 96 of CGST Rules
Case-Laws
GST
The HC directed the refund of IGST paid under Section 16(3) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules for zero-rated supply. The court determined that departmental circulars cannot override Rule 96, relying on precedent established in Amit Cotton Industries (Gujarat HC). The court ordered the respondent to refund Rs. 12,72,827 with applicab

= = = = = = = =

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

= = = = = = = =

GST Show Cause Notices Uploaded Only on Portal Without Physical Service Violates Natural Justice Principles
Case-Laws
GST
The HC set aside the impugned order dated 28.08.2024 due to violation of principles of natural justice. The respondents had uploaded show cause notices only on the GST Portal under “Additional Notice” tab without physical service, which went unnoticed by the petitioner. Although the petitioner's former consultant filed a reply on 20.06.2024, the respondents passed an

= = = = = = = =

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

= = = = = = = =

GST Proceedings Revived: Court Allows Filing of Objections to Show Cause Notice Under Section 73 Due to Medical Grounds
Case-Laws
GST
The HC allowed the petition by remanding the matter back to the stage of filing objections to the show cause notice issued under Section 73 of GST Act. Despite the petitioner's appeal being rejected solely on grounds of delay, the Court determined it retained jurisdiction to examine the ex-parte order. The Court found that the petitioner's inability to pa

= = = = = = = =

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

= = = = = = = =

Assessment Orders Under GST Section 73(9) Quashed as Target Company Ceased to Exist After Merger
Case-Laws
GST
The HC quashed three assessment orders issued under Section 73(9) of the GST Act against MVIL, as they were passed after MVIL had already merged with the petitioner company and ceased to exist. Following the Supreme Court's precedent in Maruti Suzuki India Limited and Delhi High Court's ruling in HCL Infosystems Ltd., the court held that proceedings against a non-existent entit

= = = = = = = =

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

= = = = = = = =

Minor Typographical Errors in Tax Invoices and E-way Bills Don't Justify Harsh Penalties Under CGST Act Section 129(1)(b)
Case-Laws
GST
The HC ruled that when a taxpayer produces tax invoices and e-way bills with minor typographical errors (such as incorrect vehicle number HR-46C-4623 instead of HR-58C-4623), goods should be released under Section 129(1)(a) rather than 129(1)(b) of the CGST Act. Following precedent established in Halder Enterprises v. State of U.P. & others and the circ

= = = = = = = =

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

= = = = = = = =

GST official suicide: Wife claims 'immense work pressure'
GST
Dated:- 11-3-2025
PTI
Noida, Mar 11 (PTI) The wife of the deputy commissioner of GST posted in Ghaziabad, who allegedly committed suicide, claimed that her husband was under “immense work pressure” and added that he did not have stage four cancer, police said on Tuesday.
According to police, the incident took place in Apex Athena Society on Monday when Sanjay Singh (59), who worked in the Goods and Services Tax (GST) Dep

= = = = = = = =

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

= = = = = = = =