Author: admin_gst

Tax Notifications Upheld: Administrative Order Stands, Petitioner Retains Right to Appeal Under Section 107 CGST Act
Case-Laws
GST
HC dismissed the petition challenging tax-related notifications, finding no violation of natural justice principles. The court determined the impugned order was sufficiently reasoned and appropriately considered the petitioner's reply. While rejecting the immediate challenge, the HC explicitly permitted the petitioner to file an appeal under Section 107 of t

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High Court Quashes Demand Orders for Procedural Irregularities, Mandates Proper Notice and Fair Hearing for Petitioner
Case-Laws
GST
HC set aside demand orders dated 23rd April, 2024 and 5th December, 2023 due to violation of principles of natural justice, specifically the failure to properly notify the Petitioner about show cause notices (SCN). The Court directed the Petitioner to file replies to SCNs within thirty days, mandated that hearing notices be both uploaded and e-mailed, and

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GST Ruling: Petitioners Win Right to Retroactive ITC Refund Reassessment Under Notification No. 14/2022
Case-Laws
GST
HC allowed the petition, directing re-adjudication of ITC refund claims for February 2021 to February 2022. The court held that Notification No. 14/2022 is clarificatory and applies retroactively to all refund claims filed within two-year limitation under GST Act. The key directive mandates Respondent No. 2 to reassess refund applications within 12 weeks using amended Ru

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Technical Filing Glitch Overturned: GST Appeal Reinstated After Manual Submission Deemed Valid Due to Portal Limitations
Case-Laws
GST
HC held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner's manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Author

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Firm's Multi-State Registration Sparks Legal Scrutiny: GST Appeal Procedural Errors Invalidate Ex-Parte Order
Case-Laws
GST
HC held that the petitioner firm, registered in two different states (U.P. and M.P.), requires further investigation to determine whether they constitute the same legal entity under GST law. The court found procedural irregularities in the ex-parte appeal, specifically the lack of proper notice service to the petitioner. Consequently, the HC set aside the previous

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Haryana collects Rs 14,057 cr GST in April; rises to 4th rank among states
GST
Dated:- 2-5-2025
PTI
Chandigarh, May 2 (PTI) The Haryana government on Friday said it has ascended to the fourth rank among states in terms of GST (goods and Services Tax) collection, with total mop-up of Rs 14,057 crore in April 2025.
The achievement comes as India recorded its highest monthly GST collection of Rs 2.37 lakh crore in last month, the state government said in a statement.
Chief Minister Nayab Singh Saini, who also holds the portfolio of Excise and Taxation Department, said that Haryana, which stood at fifth place during the financial year 2024-25, has now overtaken Tamil Nadu and Uttar Pradesh to secure the fourth rank in April 2025

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Taxpayer Wins Challenge to Tax Order, Gains Substantive Review After Procedural Defect in Service Notice
Case-Laws
GST
HC allows taxpayer's challenge to tax determination order under CGST/KSGST Acts. The court found that service of show cause notice and tax order through an additional notices tab did not constitute proper legal service. The HC held that the appellate authority improperly dismissed the appeal on technical delay grounds. Consequently, the court directed the appellate auth

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Exporters Win Partial Relief: Tax Refund Challenge Succeeds with Procedural Safeguards Under Natural Justice Principles
Case-Laws
GST
The HC partially allowed the petitioner's writ petition challenging the refund rejection order for export goods. The court found that the Joint Commissioner of State Tax exercised quasi-judicial functions improperly by considering extraneous materials while rejecting the refund. The original order dated 05.12.2023 was treated as a show-cause notice, direc

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GST Input Tax Credit Challenge Rejected: No Procedural Prejudice Found in Credit Rectification Dispute
Case-Laws
GST
HC dismissed petition regarding GST input tax credit rectification. The court found no procedural prejudice to the petitioner, who was fully aware of the case against it involving inter-mingling of IGST and Cess input tax credits for February and March 2018. Referencing SC precedent, the court held that when a fair hearing would not alter the ultimate conclusion, no legal

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Statutory Notice Defect Invalidates Tax Proceedings, Mandates Corrective Action Within 3 Months Under CGST Section 73
Case-Laws
GST
HC allowed the writ petition in part, finding that the notice issued under Section 73 of CGST Act, 2017 did not comply with statutory requirements for providing thirty days' response time. The court set aside the impugned actions dated 30.11.2023 and remanded the matter to the authority to issue a corrigendum to the 29.09.2023 notice, extending the reply an

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Suppliers Win Partial Relief in GST Registration Dispute, Procedural Validity Upheld Under Section 168A
Case-Laws
GST
HC adjudicated a GST dispute involving retrospective cancellation of suppliers' registrations and input tax credit reversal. The court found the respondents' invocation of Section 168A to extend order-passing timelines under Section 73(9) was procedurally valid. Despite petitioner's argument of no force majeure conditions and challenging the notifications, the court note

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Legal Challenge Fails: Tax Assessment Order Upheld After Comprehensive Review of Procedural Compliance and Administrative Fairness
Case-Laws
GST
HC dismissed the writ petition challenging a tax assessment order under BGST Act, 2017. The court found no procedural irregularity in the administrative order and held that the petitioner was not denied a fair hearing. While rejecting the challenge to the order, the court granted liberty to the petitioner to pursue alternative legal remedies as

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GST Registration Cancellation Order Overturned: Procedural Flaws and Lack of Evidence Invalidate Administrative Action
Case-Laws
GST
HC quashed GST registration cancellation order due to procedural irregularities. The court found that no proper notice was served to the petitioner and the verification report lacked substantive evidence to support registration cancellation. Critical procedural defects, including failure to provide adequate notice and absence of concrete material proving b

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GST Demand Upheld: Appellant's Challenge Rejected Due to Procedural Lapses and Unsubstantiated Tax Credit Claims
Case-Laws
GST
HC dismissed writ appeal challenging GST demand and penalty. The court found no merit in appellant's contentions regarding tax credit mismatch and procedural irregularities. Appellant failed to rectify erroneous return filing prior to show cause notice and attempted to circumvent statutory remedy by invoking writ jurisdiction. The court upheld the lower court's

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Judicial Review Invalidates Goods Detention Order Due to Procedural Inconsistencies in HSN Code Verification Process
Case-Laws
GST
HC quashed detention order of goods after determining no substantive discrepancy existed between physical verification report (MOV-04) and accompanying documents. The court found procedural irregularities in goods identification, specifically highlighting that HSN Code manual entry requires precise verification. Rejecting subsequent attempts to challenge goo

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GST Show Cause Notice Resolved: Petitioner Granted 15-Day Window to Rectify Portal Details Without Further Extensions
Case-Laws
GST
HC ruled on a GST-related Show Cause Notice (SCN) involving jurisdictional and procedural issues. The court granted a singular opportunity for the petitioner to correct GST portal details within 15 days, with clear directives that no further extensions would be provided. The SCN, originally issued to multiple addresses, will be adjudicated by the Commission

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GST Demand Notice Upheld: Petitioner's Delayed Challenge Rejected Due to Procedural Non-Compliance Under Section 73
Case-Laws
GST
HC dismissed the writ petition challenging a GST demand notice under Section 73 of the GST Act. The court found no merit in the petitioner's challenge, noting the delayed response to the show cause notice, lack of valid explanation for delay, and failure to pursue alternative appellate remedies. The court held that the petitioner cannot frustrate the adjudica

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GST revenue hits record high of Rs 2.37 lakh cr in April; FM says it reflects economic resilience
GST
Dated:- 1-5-2025
PTI
New Delhi, May 1 (PTI) Goods and Services Tax (GST) collection rose 12.6 per cent Y-o-Y to an all-time high of about Rs 2.37 lakh crore in April, which the government said shows resilience of the Indian economy and the effectiveness of cooperative federalism.
The gross GST mop-up was Rs 2.10 lakh crore in April 2024 the second highest collection ever since GST was rolled out on July 1, 2017. The net mop-up was Rs 1.92 lakh crore.
In March 2025, the collection was Rs 1.96 lakh crore.
In a post on X, Finance Minister Nirmala Sitharaman expressed gratitude to the taxpayers, congratulated the finance mini

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year indicates a strong economic performance in the last month of the previous fiscal year as these relate to transactions in goods and services in March 2025.
“The GST collections during the month have been uniformly high in all the major producing/consuming states and have been in the range of 11 per cent to 16 per cent, unlike previous months where there were some large states having lower growth.
Central GST collection from domestic transactions stood at Rs 48,634 crore in April, while state GST mop-up was Rs 59,372 crore. Integrated GST and cess collection were Rs 69,504 crore and Rs 12,293 crore, respectively, from domestic transactions.
EY Tax Partner Saurabh Agarwal said the record GST collections underscore the Indian economy

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Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
GST
Dated:- 1-5-2025

Vide Notification No. 78/2020 – Central Tax dated 15th October 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in table-12 of GSTR-1 on the basis of Aggregate Annual Turnover (AATO) in the preceding Financial Year. To facilitate the taxpayers, these changes are being implemented in a phase-wise manner on GST Portal wherein Phase 2 was impl

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GST revenue hits record high of Rs 2.37 lakh crore in April, up 12.6 pc
GST
Dated:- 1-5-2025
PTI
New Delhi, May 1 (PTI) Goods and Services Tax (GST) collection rose 12.6 per cent Y-o-Y to an all-time high of about Rs 2.37 lakh crore in April, reflecting strong economic activity and March-end reconciliation of books by businesses.
The GST mop-up was Rs 2.10 lakh crore in April 2024 the second highest collection ever since GST was rolled out on July 1, 2017. In March 2025, the collection was Rs 1.96 lakh crore.
According to the latest government data released on Thursday, GST revenue from domestic transactions rose 10.7 per cent to about Rs 1.9 lakh crore, while revenue from imported goods was up 20.8 per cent to Rs 46,913 cr

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transactions stood at Rs 48,634 crore in April, while state GST mop-up was Rs 59,372 crore. Integrated GST and cess collection were Rs 69,504 crore and Rs 12,293 crore, respectively, from domestic transactions.
EY Tax Partner Saurabh Agarwal said the record GST collections underscore the Indian economy's underlying strength in the face of global economic uncertainties.
“The government's proactive measures to accelerate export and other GST refunds have eased the working capital burden on industries, a benefit likely to translate to consumers over the medium to long term,” Agarwal said.
While a potential moderation in absolute GST collections is anticipated next month due to the current global economic climate, the overall outlook for

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Gross and Net GST revenue collections for the month of Apr, 2025
GST
Dated:- 1-5-2025

The gross and net GST revenue collections for the month of April, 2025.
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Document 1
GST Gross and Net Collections as on 30/04/2025 (Amount in crores)
MonthlyYearly
GST CollectionsApr 24Apr-25% GrowthApr-24Apr-25% Growth
ABCDEFG
A.1. DomesticBDD = C/B-1GH= F/E-1
CGST43,84648,63443,84648,634
SGST53,53859,37253,53859,372
IGST61,79769,50461,79769,504
CESS12,25212,29312,25212,293
Gross Domestic Revenue1,71,4331,89,80310.7%1,71,4331,89,80310.7%
A.2. Imports
IGST37,82745,75437,82745,754
CESS1,0081,1591,0081,159
Gross Import Revenue38,83546,91320.8%38,83546,91320.8%
A.3. Gross GST Revenue(A.1+A.2)
CGST43,84648,63443,84648,634
SGST53,53859,37253,53859,372
IGST99,6231,15,25999,6231,15,259
CESS13,26013,45113,26013,451
Total Gross GST Revenue2,10,2672,36,71612.6%2,10,2672,36,71612.6%
B.1. Domestic Refunds
CGST2,7143,2332,7143,233
SGST3,2733,8483,2733,848
IGST4,7275,8544,7275,854
CESS2

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slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during April, 20251
State/UTApr-24Apr-25Growth (%)
Jammu and Kashmir78988012%
Himachal Pradesh1,0151,0948%
Punjab2,7963,10411%
Chandigarh3133347%
Uttarakhand2,2392,59216%
Haryana12,16814,05716%
Delhi7,7728,2606%
Rajasthan5,5586,22812%
Uttar Pradesh12,29013,60011%
Bihar1,9922,29015%
Sikkim40347017%
Arunachal Pradesh20033266%
Nagaland8612242%
Manipur10412116%
Mizoram1078-28%
Tripura161149-7%
Meghalaya23435050%
Assam1,8952,12712%
West Bengal7,2938,18812%
Jharkhand3,8294,1679%
Odisha5,9026,1745%
Chhattisgarh4,0014,1353%
Madhya Pradesh4,7285,30212%
Gujarat13,30114,97013%
Dadra and Nagar Haveli and Daman & Diu44749611%
Maharashtra37,67141,64511%
Karnataka15,97817,81511%
Goa7658065%
Lakshadweep15287%
Kerala3,2723,4365%
Tamil Nadu12,21013,83113%
Puducherry2472668%
Andaman and Nicobar Islands657821%
Telangana6,2366,98312%
Andhra Pradesh4,8504,686-3%
Ladakh70723%
Other Territory22526116%
Center Jurisdiction22130036%
Grand

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116%7,0776,908-2%
Dadra and Nagar Haveli and758513%10297-5%
Maharashtra11,72913,17712%16,95916,429-3%
Karnataka4,7155,57018%8,0777,016-13%
Goa2832985%445394-11%
Lakshadweep01568%512142%
Kerala1,4561,5184%3,0502,253-26%
Tamil Nadu4,0664,84819%6,6605,775-13%
Puducherry54575%12974-43%
Andaman and Nicobar Island3230-5%8884-5%
Telangana2,0632,2308%4,0363,596-11%
Andhra Pradesh1,6211,611-1%3,5522,758-22%
Ladakh36373%61633%
Other Territory162448%779827%
Grand Total53,53859,37211%95,13884,152-12%3
2 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs net of ad-hoc recovery for negative balance in IGST account of Rs.23,000 crore. 3 Growth rate without ad-hoc IGST recovery would be 13%.
Table 3 : State Wise/ Approving Authority wise Domestic Collection
Period Apr-25
(Rs. In Crores)
state_CdStateCollection by Central FormationsCollection by State FormationsTOTALGrowth in 2025-26 on 2024-25
No.of GSTINS as on 30th

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6684157181,3217291,1053111462,2904.3%24.3%15.0%
11Sikkim4,911273620302666,638465510302047392306047014.8%18.9%16.5%
12Arunachal Pradesh8,3343743708611,7451041212102461416328033230.9%83.1%66.0%
13Nagaland4,432212680556,58726328167475816112245.2%39.1%41.8%
14Manipur5,877131840368,957354370854961110121-3.5%26.7%15.9%
15Mizoram3,593102030335,163172530452745607828.6%-27.5%28.0%
16Tripura13,7012433606319,71033421108658751701491.0%-12.1%-7.0%
17Meghalaya12,518374179015618,7736478521194100118131135068.1%37.7%49.8%
18Assam1,01,750267342137668121,29,227386486362811,3156528284991472,1270.5%20.9%12.2%
19West Bengal3,21,4619301.1581,0981833,3694,65,7971,4541,7031,2733894,8192,3852,8602,3715728,1889.5%14.3%12.3%
20Jharkhand91,032325402824431,5941,21,0525226847016662,5738471,0861,5257094,1674.2%11.9%8.8%
21Odisha1,52,1257158051,198312,7491,98,7958331,1265958713,4251,5481,9311,7949026,17413.6%-1.7%4.6%
22Chattisgarh77,6664464351,087161,9841,12,6214435105166822,1508899451,6036984,1352.4%4.2%3.4%
23Madhy

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GST mop-up rises 12.6 pc to highest-ever at Rs 2.37 lakh crore in April
GST
Dated:- 1-5-2025
PTI
New Delhi, May 1 (PTI) Goods and Services Tax (GST) collection rose 12.6 per cent Y-o-Y to an all-time high of about Rs 2.37 lakh crore in April, government data showed on Thursday.
The GST mop-up was Rs 2.10 lakh crore in April 2024 the second highest collection ever since the roll-out of the indirect tax regime on July 1, 2017. In March 2025, the collection was Rs 1.96 lakh crore.

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GST Notifications on COVID-19 Deadline Extensions Challenged, Provisional Relief Pathways Recommended for Six Case Categories
Case-Laws
GST
HC found multiple GST notifications challenging deadline extensions during COVID-19 potentially procedurally defective. While the core validity issue is pending before SC, the court provisionally recommended case-specific relief approaches. The HC suggested allowing petitioners opportunities to present arguments, pursue appellate remedies, and chall

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Tax Fraud Case: Anticipatory Bail Denied Due to Systematic Invoice Manipulation and Potential Investigative Obstruction
Case-Laws
GST
HC denied anticipatory bail in a tax fraud case involving fraudulent input tax credit and invoice manipulation. The court carefully examined the accused's role, referencing SC precedents on parity principles. Despite arguments about punishment quantum, the court prioritized broader societal interests and potential investigation impediment. The HC determin

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Creditors Cannot Raise New Claims After NCLT Resolution Plan Approval, Tax Demands Quashed to Preserve Insolvency Process Integrity
Case-Laws
GST
HC ruled on the legality of creating additional dues by GST Department after NCLT's Resolution Plan approval. The court held that once a Resolution Plan is approved under IBC, subsequent claims by creditors are impermissible as they would disrupt the resolution process. The court specifically noted that the tax department was aware of IBC proc

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