Author: admin_gst

ITC chief hails PM's reform vision, says GST overhaul to spur growth
GST
Dated:- 26-8-2025
PTI
Kolkata, Aug 26 (PTI) ITC Ltd Chairman Sanjiv Puri on Tuesday hailed Prime Minister Narendra Modi's call for next-generation reforms, particularly in the Goods and Services Tax (GST) framework, saying the move will trigger a virtuous cycle of consumption, investment, growth and employment.
He said the government's focus on affordability and accessibility of essential items, including food, will provide significant relief to the middle class, micro, small and medium enterprises (MSMEs), and farmers.
“The government's resolve to ensure ease of living by enhancing affordability and accessibility of all items meant for daily consumption

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Food Ministry forwards veg oil GST refund request to Finance Ministry
GST
Dated:- 26-8-2025
PTI
New Delhi, Aug 26 (PTI) The food ministry has forwarded the vegetable oil industry's request to the finance ministry, seeking to lift tax refund restrictions with hopes that the GST Council will consider the issue at its next meeting, Food Secretary Sanjeev Chopra said on Tuesday.
“We have sent it to the Ministry of Finance…once this GST committee meets to work on the declaration about reduction in the rates. I am sure they will keep that in mind. Hopefully, it may take up in the next meeting,” Chopra told PTI.
The edible oil industry has been grappling with restrictions on Goods and Services Tax (GST) refunds for accumulated In

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5-7 goods. The proposal entails doing away with the current 12 and 28 per cent tax slabs.
The Indian Vegetable Oil Producers' Association and other industry bodies have urged the government to remove refund restrictions and treat edible oils similarly to butter and ghee, which retain refund benefits.
Industry groups argue that restoring ITC refunds would ensure policy stability, boost investment, enhance economic viability, maintain consumer price stability and promote safer consumption.
On implementation of new vegetable oil regulations under the Vegetable Oil Products, Production and Availability Regulation Order, 2025, Chopra said the rules aim to boost transparency, curb hoarding and stabilise prices.
All vegetable oil producer

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Partial relief granted to petitioner challenging order under s.73 GST; impugned order quashed and matter remitted for fresh adjudication
Case-Laws
GST
The HC granted partial relief to the petitioner challenging an order under s.73 of the GST enactments, noting the petitioner had not preferred an appellate remedy but had declared and paid CGST and SGST in the annual return (GSTR-9) prior to the impugned order. The HC quashed the impugned order dated 22.02.2025 and remitted the matter to

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Petition non-maintainable due to available remedy; petitioner directed to file statutory appeal under Section 107 (GST) within 15 days
Case-Laws
GST
The HC held the petition non-maintainable insofar as an alternative remedy existed, noting the petitioner should have appealed under Section 107 of the Goods and Services Tax Enactments, 2017 within three months of the impugned order (deadline 23.06.2025), and that the impugned order failed to consider the petitioner's reply, raising natura

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Petitioner entitled to refund of statutory pre-deposit under Section 107; retention would cause unlawful unjust enrichment, refund with interest ordered
Case-Laws
GST
The HC directed respondents to refund the statutory pre-deposit paid by the petitioner to maintain an appeal under Section 107, rejecting the time-bar defence and holding that retention would constitute undue enrichment. The court treated the Division Bench precedent of this HC as binding and afforded only persuasive weigh

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s.62(2) Deems s.62(1) Best-Judgment Assessment Withdrawn If Valid Returns Filed and Tax Plus Late Fee Paid Within 30 Days
Case-Laws
GST
The HC, in a challenge to a best-judgment assessment under s.62 of the GST Act, held that s.62(2) operates to deem any order under s.62(1) withdrawn where the registered person furnishes valid returns within 30 days of service of the assessment and pays the tax and late fee; compliance here meant the assessment dated 07.02.2024 is deemed withdrawn and c

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Writ dismissed; petitioner directed to pursue six separate appeals under Section 107 CGST Act with pre-deposit
Case-Laws
GST
HC dismissed the writ challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's

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Retrospective cancellation of GST registration set aside; fresh adjudication ordered on cancellation application and SCN
Case-Laws
GST
The HC set aside the impugned orders of the Appellate Authority and the GST Department insofar as they retrospectively cancelled the petitioner's GST registration, holding that the orders manifest a complete non-application of mind; the court found that the petitioner had sought cancellation yet a retrospective cancellation w.e.f. 15 June 2019 was imperm

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Consolidation of show-cause notice upheld where alleged fraudulent ITC exceeds Rs 41 crore; appeal under Section 107 CGST
Case-Laws
GST
The HC upheld that consolidation of a single show cause notice for multiple assessment years is permissible where the primary allegation is fraudulent availing of input tax credit, as alleged against the Petitioner concerning ITC exceeding Rs. 41 crores. Noting that the primary legal issue aligns with precedent, the Court declined extraordinary relief a

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Consolidation of Single SCN Across Years Allowed for Alleged Fraudulent ITC; Appeal Permitted Under Section 107 CGST Act
Case-Laws
GST
The HC dismissed the petition challenging consolidation of a single SCN spanning multiple tax years concerning alleged fraudulent availing of Input Tax Credit exceeding Rs.89 crores, holding that consolidation is permissible where primary allegation is fraudulent ITC. The court observed the impugned order is appealable under Section 107 of the CGST Act,

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Man held for creating fake GST registrations
GST
Dated:- 25-8-2025
PTI
Bengaluru, Aug 25 (PTI) A man was taken into custody from Hyderabad by a team of officers of the Department of Commercial Taxes, Karnataka, for allegedly creating fake GST registrations.
According to a press release issued by the department on Monday, the man, identified as Rahul Kishan Rao Kulkarni, was arrested on August 21. He is a resident of Bidar, Karnataka.
He has been produced before the I Additional Civ

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Fitch affirms India's rating on robust growth, external finances; GST reforms to support consumption
GST
Dated:- 25-8-2025
PTI
New Delhi, Aug 25 (PTI) Fitch Ratings on Monday retained India's sovereign credit rating at 'BBB-' with a stable outlook on robust growth and external finances.
The proposed 50 per cent US tariffs on India pose a moderate downside risk to its 6.5 per cent GDP growth forecast for the current fiscal.
“Proposed goods and services tax (GST) reforms, if adopted, would support consumption, offsetting some of these growth risks,” Fitch added.
The Centre has proposed to the Group of Ministers on GST rate rationalisation a 2-tier rate structure of 5 and 18 per cent for 'merit' and 'standard' goods and services

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k remains strong relative to peers, even as momentum has moderated in the past two years,” Fitch said, adding that it estimates medium-term growth potential at 6.4 per cent led by strong public capex, a private investment pick-up and favourable demographics.
“The government's deregulation agenda and GST reforms should support incremental growth. Passage of other significant reforms, especially on land and labour laws, seems politically difficult. Still, some state governments are likely to advance such reforms. India has signed several bilateral trade agreements, but trade barriers remain relatively high,” Fitch said.
The rating agency said a strengthening record on delivering growth with macro stability and improving fiscal credibility s

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Fitch affirms India's sovereign rating at 'BBB-' on robust growth, solid external finances
GST
Dated:- 25-8-2025
PTI
New Delhi, Aug 25 (PTI) Fitch Ratings on Monday affirmed India's sovereign rating at 'BBB-', with a stable outlook, saying a strong record of delivering growth and improving fiscal credibility will drive improvements in structural metrics.
“India's ratings are supported by its robust growth and solid external finances,” Fitch said, as it forecast GDP growth of 6.5 per cent in the fiscal year ending March 2026 (FY26), unchanged from FY25, and well above the 'BBB' median of 2.5 per cent.
It said India's economic outlook remains strong relative to peers, even as momentum has moderated in the past two years.
“Pr

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No ITC for GST on permanently affixed fire-fighting and public-health equipment in new factory under s.17(5)(c)/(d)
Case-Laws
GST
The AAR held that the Applicant is not entitled to input tax credit for GST paid on fire-fighting systems and public-health equipment installed as part of a new factory. The installations were characterized as permanently affixed to immovable property and thus not “plant and machinery,” bringing the supply within the embargoes of s.17(5)(c) and, alternatively

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Composite works contract for factory electrical installations treated as immovable property; GST input tax credit blocked under s.17(5)(c) and s.17(5)(d)
Case-Laws
GST
AAR holds that the dispute concerns a composite works contract for supply, installation, testing and commissioning of electrical installations for a new factory. The installations are integral to and assimilated into immovable property and cannot be treated as discrete machinery or plant. Consequently, GST paid on the wor

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Applicant not a promoter; no RCM liability on M-sand, P-sand, blue metal, boulders, hollow bricks per Notification 7/2019 and s.9(3)/9(4)
Case-Laws
GST
AAR held that the Applicant is not a “Promoter” and therefore does not fall within Notification No. 7/2019-CT(Rate); the goods received (M-sand, P-sand, blue metal, boulders, hollow bricks) from unregistered suppliers are neither notified under section 9(3) nor does the Applicant's activity fall within the scope of section 9(4). Conseque

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Retrospective GST registration cancellation quashed for lack of reasons; matter remitted for fresh adjudication and hearing.
Case-Laws
GST
The HC set aside the impugned order insofar as it retrospectively cancelled the petitioner's GST registration from 7 June 2024, holding that retrospective cancellation cannot be exercised mechanically and must be supported by reasons in the order. The court found the SCN did not raise retrospective cancellation and the order relied solely on the peti

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Administrative denial of FY2018-19 input tax credit quashed; Section 16(5) extended return filing to Nov 30, 2021; pre-deposit waived
Case-Laws
GST
The HC quashed the impugned administrative action insofar as it rejected input tax credit asserted for FY 2018-19, holding that Section 16(5) prima facie extended the return-filing period until 30 November 2021 and thus rendered the reasoning for denial unsustainable. The court declined to pass a definitive substantive decree given the avail

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AAR: non-edible castor oil classed under Chapter 15, IGST 5% via Schedule I serial no.90; subsection 97(2) bars refund issues
Case-Laws
GST
AAR holds that non-edible castor oil is classifiable under Chapter 15 and, by application of schedule I serial no. 90, attracts IGST at 5%. The Authority, applying HSN explanatory notes, excludes the product from the animal/vegetable fat mixtures provision of the HSN 1518 entry and treats it as a vegetable fat/oil fraction within serial no. 90. Ques

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E-commerce operator status for voucher app; no reverse charge under s.9(5); TCS liability and state GST registration under s.52
Case-Laws
GST
AAR held that the Applicant's voucher-collection activity, conducted via its Freedeem app and involving receipt of consideration on behalf of merchants, constitutes electronic commerce and renders the Applicant an e-commerce operator under the GST Act. The Applicant is not liable under reverse charge mechanism u/s 9(5) because its services are lim

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Remand orders appellate authority to revisit recovery and recredit Rs.1,67,974; respondent must pay Rs.139,380.48 CGST/IGST
Case-Laws
GST
HC remanded the matter to the appellate authority and directed that the respondent who admitted belated payment in Form GST-03 shall take steps to rectify the payment error with assistance from the other respondents. The appellate authority's recovery of Rs.1,67,974 from the petitioner's credit ledger is to be revisited, and any amount already recover

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Petitions dismissed; SC precedent upholds validity of Sections 69, 70 and safeguards under Section 132 CGST
Case-Laws
GST
The HC declined to adjudicate substantive challenges to the legislative competence and validity of Sections 69 and 70, observing that the SC has already resolved those issues in a controlling decision addressing CGST officers' powers to summon, seize and obtain production of documents and to arrest persons suspected of tax evasion, and prescribing statutory safeguard

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GST Council to meet on Sep 3-4 to discuss moving to a two-rate structure
GST
Dated:- 22-8-2025
PTI
New Delhi, Aug 22 (PTI) The high-powered GST Council, chaired by Finance Minister Nirmala Sitharaman, will meet on September 3-4 to discuss moving to a two-slab taxation.
In an office memorandum, the GST Council Secretariat said the two-day meeting will be held in New Delhi.
The council, comprising finance ministers of all states and UTs besides the Centre, will deliberate on the reco

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GSTR-3B due date for July 2025 extended to 27 August for registered persons under section 39(1) read with rule 61(1)(i)
Notifications
GST
The Central Board of Indirect Taxes and Customs extends the due date for furnishing FORM GSTR-3B for July 2025 to 27 August 2025 for registered persons whose principal place of business is in the districts of Mumbai (City), Mumbai (Suburban), Thane, Raigad, and Palghar, Maharashtra, and who are required to file under section 39(1) read with rule 61(1)

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Distributor held liable under Section 171 CGST Act for not passing GST reduction; directed to pay Rs.3,31,879 with 18% interest
Case-Laws
GST
AT held that the respondent (sole proprietor/distributor) contravened section 171, CGST Act by failing to pass on the benefit of a GST rate reduction on cosmetic products. The statutory presumption in favour of the investigating authority was not rebutted for lack of cogent, unambiguous evidence, notwithstanding contractual provisions allocating p

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