Author: admin_gst

Dedicated category on National Consumer Helpline portal to register GST complaints
GST
Dated:- 20-9-2025
PTI
New Delhi, Sep 20 (PTI) The Centre has created a dedicated category on National Consumer Helpline's INGRAM portal for registering complaints related to revised GST rates and their redressal.
The GST Council has reduced the tax rates on various goods and services with effect from September 22.
According to an official statement on Saturday, Department of Consumer Affairs has taken steps to align the National Consumer Helpline (NCH) with the 'Next-Gen GST Reforms 2025' approved during the 56th meeting of the GST Council.
“To address the expected consumer queries and complaints on NCH following the implementation of re

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ntatives of industry associations and consumer durables companies.
During the meeting, the department asked them to pass on the benefits of GST rate reductions on specified goods and services to consumers.
“The helpline will also share data and insights generated from consumer complaints under this sector with concerned companies, CBIC and other concerned authorities to enable timely action under relevant laws,” the statement said.
The move is expected to strengthen GST compliance and promote a participatory governance model by empowering consumers to become active stakeholders in fair market practices.
The National Consumer Helpline (www.consumerhelpline.gov.in) has emerged as a single point of access for consumers across the count

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GST 'disparity' poses threat to survival of corrugated box makers: Industry association
GST
Dated:- 20-9-2025
PTI
Kolkata, Sep 20 (PTI) Corrugated box manufacturers have raised an alarm over a sharp inverted duty structure created after the rationalisation of GST rates, and claimed that more than 20,000 MSMEs in this packaging segment are at risk of closure.
While GST on corrugated paperboard boxes has been reduced from 12 per cent to 5 per cent, the rate on its primary raw materials, kraft paper and board, has been raised from 12 per cent to 18 per cent, they said.
Eastern India Corrugated Box Manufacturers said the recent GST revisions have created a severe imbalance.
“This disparity leaves a 13 per cent burden on the indus

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acturers sought their customers' understanding, as this disparity will “inevitably lead to a 5-7 per cent rise in the cost of boxes”.
The association also flagged that cumbersome refund processes, discouragement of automation and barriers to new investment will undermine the government's “Made in India” and “Vocal for Local” initiatives.
“We request the government to restore parity on GST rates on corrugated boxes with paper and boards, so that the industry remains viable and continues to support essential supply chains nationwide,” the statement said.
It stressed that restoring GST rate parity would not impact government revenue, as both inward and outward supplies in the sector are business-to-business transactions where input tax cred

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GST rate rationalisation to boost ITC food division
GST
Dated:- 20-9-2025
PTI
Kolkata, Sep 20 (PTI) The recent rationalisation of GST rates will boost ITC's food division as its nutritional products will become more affordable, a company official said on Saturday.
ITC Limited Executive Director Hemant Malik said the company will pass on the benefits by effecting price cuts across its products.
“The far-sighted GST reforms provide a shot in the arm for ITC foods' overall strategy framework. This will help nutrition reach people by making the products more affordable,” he said.
The Goods and Services Tax (GST) Council recently decided to rationalise the tax rates and have a two-rate structure of 5 per cent and 18 per cent. The

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Petition held premature; file Annexure-1 within four weeks; may appeal to GST body later; preserves right to challenge Section 16(2)(c)
Case-Laws
GST
The HC dismissed the petition as prematurely maintainable, holding that the Trade Circular dated 13 August 2024 sufficiently protects the Petitioner and affords an efficacious alternative remedy. The Petitioner, having filed this petition on 17 April 2025 within the period prescribed by the Circular, must submit the Annexure-1 form within four weeks of upload of this order to avail the Circular's benefits. The court directed that once the GST Tribunal is constituted and functional, the Petitioner may pursue an appeal against the impugned order dated 24 February 2025; failure on appeal will not foreclose the Petitioner's liberty to subsequently challenge the constitutional validity of Section 16(2)(c). Petition disposed.
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Composite show cause notices and assessments invalid; separate GST assessments required for each tax period (monthly or annual)
Case-Laws
GST
The HC set aside impugned composite show-cause notices and assessment orders for consolidating multiple tax periods, holding that a single SCN or composite assessment cannot cover more than one tax period (monthly or annual as applicable) and that separate assessments must be framed for each assessment year; divergence in High Courts' precedents noted but statutory interpretation, read with related provisions and the rights to benefits and appeals under the GST framework, requires distinct orders per period. The writ petitions were disposed of, quashing the composite orders and permitting respondents to initiate fresh proceedings confined to each assessment year separately.
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Petitioner ordered to present documents for Section 74 CGST summons; AD to verify using SC's Section 6(2)(b) interpretation
Case-Laws
GST
The HC disposed the writ petition, directing the petitioner to appear before the Additional Assistant Director, DGGI, Bhopal Zonal Unit on 17.09.2025 at 14:30 with all documents relating to the summons/notice purportedly issued under Section 74 of the CGST Act. The AD shall verify the documents and, applying the SC's interpretation of Section 6(2)(b) of the CGST Act – namely that “initiation of any proceedings” denotes formal adjudicatory commencement by issuance of a show-cause notice (and does not include issuance of summons or searches/seizures), and that “subject matter” denotes the specific tax liability or obligation sought to be assessed or recovered – decide whether to proceed further. Petition stands disposed.
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Remand orders for fresh collective reconsideration of zero-rated supply input tax credit refund claims under Section 107(11) CGST Act
Case-Laws
GST
The HC allowed the petition in part, setting aside impugned orders and remanding the matters to the Appellate Authority for fresh adjudication. The court held that the Appellate Authority, under Section 107(11) of the CGST Act, has power to confirm, modify or annul orders and must reconsider all refund applications collectively rather than in a staggered manner. The HC found that determinations on entitlement to refund of unutilised input tax credit for zero-rated supplies turned on documentary proof and the nature of exported services; inconsistent, piecemeal decisions produced irreconcilable outcomes. The remand directs the Appellate Authority to reassess refund claims afresh and decide consistently.
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Show cause notice under s.74 CGST quashed for lack of pleaded guilty intent; valuation or classification errors not wilful
Case-Laws
GST
HC allowed the petition and quashed the impugned show cause notice issued under s.74 of the CGST Act against the petitioner. The court held the jurisdictional fact of wilful suppression with intent to evade tax was not pleaded or established; mere omission to disclose correct value or apply the proper GST rate in GSTR-5A, or classification disputes concerning OIDAR-type services under Type-II/Type-III tests, do not satisfy the mens rea required to invoke the extended period. Absent proof of conscious, deliberate suppression to evade payment, the stringent provisions of s.74 cannot be lawfully invoked, rendering the SCN manifestly without jurisdiction and therefore liable to be quashed.
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Composite show cause notices and assessments invalid; separate GST assessments required for each tax period (monthly or annual)
Case-Laws
GST
The HC set aside impugned composite show-cause notices and assessment orders for consolidating multiple tax periods, holding that a single SCN or composite assessment cannot cover more than one tax period (monthly or annual as applicable) and that separate assessments must be framed for each assessment year; divergence in High Courts' precedents noted but statutory interpretation, read with related provisions and the rights to benefits and appeals under the GST framework, requires distinct orders per period. The writ petitions were disposed of, quashing the composite orders and permitting respondents to initiate fresh proceedings confined to each assessment year separately.
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Retrospective GST registration cancellation invalid as unsigned order violated Rule 26(3) CGST Rules and natural justice
Case-Laws
GST
The HC held the retrospective cancellation of the Petitioner's GST registration invalid because the impugned cancellation order dated 14 Nov 2020 bore no signature or digital signature as mandated by Rule 26(3) CGST Rules and the Respondents failed to discharge the onus of proving compliance; principles of natural justice were thereby infringed. The court found no evidence or sworn statement of a signed/digitally signed order, rejected inferential contentions, and declared the unsigned order to be no order in law until properly signed. Consequentially, the Appellate Authority's 28 Feb 2025 dismissal on limitation grounds shall not survive. Appeal disposed.
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Conditional relief granted in TNVAT/GST transition tax dispute; petitioner may appeal to JC(A) within 15 days on deposit of Rs.35,00,000
Case-Laws
GST
The HC, noting precedent favoring dismissal, granted conditional relief to the petitioner in a tax dispute under the TNVAT/GST transition, holding that the petitioner may file an appeal before the Appellate Authority, Joint Commissioner (Appeals) (JC(A)), BiBikulam, Madurai, within 15 days of receipt of this order. The petition is disposed of on the condition that the petitioner deposits Rs.35,00,000 within 15 days; failure to comply will warrant dismissal. The JC(A), not originally a party, is suo motu impleaded as the fourth respondent. The order preserves the Government's revenue interest while permitting adjudication on the merits by the statutory appellate forum.
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Nearly Rs 2 lakh cr will be in people's hand due to GST reforms: FM Sitharaman
GST
Dated:- 19-9-2025
PTI
Madurai (Tamil Nadu), Sep 19 (PTI) Union Finance Minister Nirmala Sitharaman on Friday said with the slew of GST reforms set to come into effect from September 22, a total of Rs 2 lakh crore will be in the hands of the people, boosting domestic consumption.
With the simplification of the Goods and Services Tax from the earlier four slabs to 2 slabs, Sitharaman said Prime Minister Narendra Modi is keen to ensure that the poor and downtrodden, middle class families and the micro, small and medium enterprises (MSMEs) largely benefit out of the GST reforms.
The finance minister was speaking at the 80th anniversary of the Tamil

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ax to the income. And there will be revenue to the government as indirect taxes. When this virtuous cycle keeps on happening, it is good for the economy,” she said.
To keep it simple, Sitharaman said when there is more spending from the public, there is higher demand. When there is higher production to meet the demand, there will be more jobs. And when there are more jobs, there will be a wider tax base.
To support her point, the finance minister said when the number of entrepreneurs who were paying taxes stood at 65 lakh before GST was introduced in 2017, it did not get reduced to 10 lakh. “But, entrepreneurs understood the benefit and in the last 8 years it has only increased to 1.5 crore,” she said.
Congress leader Rahul Gandhi termed

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Arunachal's GST collection grew by over 700 pc in six years to Rs 1,900cr: Deputy CM
GST
Dated:- 19-9-2025
PTI
Itanagar, Sep 19 (PTI) Arunachal Pradesh Deputy Chief Minister Chowna Mein on Friday said the state's Goods and Services Tax (GST) collections have grown by more than 700 per cent in six years, from Rs 227 crore in 2017-18 to nearly Rs 1,900 crore in 2023-24.
He attributed the growth to wider digital access, simplified registration processes and efforts to bring small businesses into the formal economy, an official statement said.
Speaking at a programme organised by the BJP in Namsai district on the GST reforms, Mein said the number of registered taxpayers also rose significantly, from 7,365 in 2017 to 18,477 by mid-

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Uttarakhand releases revised GST rates ahead of festive season
GST
Dated:- 19-9-2025
PTI
Dehradun, Sep 19 (PTI) The Uttarakhand finance department has released revised GST rates, which would come into effect from September 22 for key consumer goods and services in the state.
The reduction in GST rates for most services and goods will provide significant relief to consumers during the festival season.
“Under the leadership of Prime Minister Narendra Modi, the central government has significantly reduced GST rates across the country. In line with this, new GST rates are being implemented in the state from September 22nd. This will not only provide relief to consumers but also boost the economy,” Chief Minister Pushkar Singh Dh

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States should be compensated for 5 more years: Telangana CM on GST rationalisation
GST
Dated:- 19-9-2025
PTI
New Delhi, Sep 19 (PTI) With the Centre approving a complete overhaul of the Goods and Services Tax (GST) regime, Telangana Chief Minister A Revanth Reddy on Friday demanded compensation for all the states for five more years, citing that the reduction in the tax rates would have an adverse effect on their revenue.
The Congress leader also urged the government to hold a dialogue with those Maoists who want to join the mainstream.
Taking a swipe at the BJP-led Centre, he said when it can hold talks with terrorists and Pakistani agencies, then why not with the Maoists who are Indians.
“Law and order has to be protected b

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Boehringer Ingelheim India Welcomes GST Council's Tax Reforms for the Healthcare Sector
GST
Dated:- 19-9-2025
PTI
Mumbai, Maharashtra, India – Business Wire India Boehringer Ingelheim India commends the recent measures announced by the GST Council aimed at reducing tax rates on medicines and life-saving drugs used for treatment of severe chronic diseases, cancer, rare diseases, medical apparatus, devices, diagnostic kits, and equipment. Additionally, exemption of GST on individual health insurance policies will make it affordable for the common man and drive insurance coverage in the country. The company believes that these reforms by the Government of India will strongly contribute to public health, access to innovative medicin

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ing collaboratively with all stakeholders to maximize the impact of these reforms across both human and animal health,” stated Sandip Agrawal, Director Finance and Administration, Boehringer Ingelheim India.
He further adds, “A rationalized tax framework directly supports our endeavor to ensure that patients, especially those managing chronic conditions, can benefit from the reduced tax burden on medicines.” Boehringer Ingelheim India is already recalibrating its pricing structures to immediately reflect the revised GST rates and is engaging with healthcare professionals, distributors, and retailers to ensure the changes are implemented swiftly and transparently. The company believes that such reforms lay the foundation for a more equitab

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GST rates rationalisation may not pose fiscal burden on govt: Crisil
GST
Dated:- 19-9-2025
PTI
Kolkata, Sep 19 (PTI) The recent rationalisation of GST rates is unlikely to pose a fiscal burden on the government, ratings firm Crisil said.
In its latest report, the ratings firm said the government has estimated a net loss of an annualised Rs 48,000 crore in the short term on account of GST rationalisation.
The total GST collections in the previous fiscal were Rs 10.6 lakh crore.
Hence, the loss does not seem significant, the report said.
The Goods and Services Tax (GST) Council recently decided to rationalise the tax rates and have a two-rate structure of 5 per cent and 18 per cent. The revision, to be effective from September

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GST rates rationalisation may not pose fiscal burden on govt: Crisil
GST
Dated:- 19-9-2025
PTI
Kolkata, Sep 19 (PTI) The recent rationalisation of GST rates is unlikely to pose a fiscal burden on the government, ratings firm Crisil said.
In its latest report, the ratings firm said the government has estimated a net loss of an annualised Rs 48,000 crore in the short term on account of GST rationalisation.
The total GST collections in the previous fiscal were Rs 10.6 lakh crore.
Hence, the loss does not seem significant, the report said.
The Goods and Services Tax (GST) Council recently decided to rationalise the tax rates and have a two-rate structure of 5 per cent and 18 per cent. The revision, to be effective from September

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Retrospective GST registration cancellation set aside for lack of reasoned findings; matter remitted for hearing on excess ITC
Case-Laws
GST
HC set aside the impugned retrospective cancellation of the petitioner's GST registration and disposed of the petition. The court found the adjudicating authority failed to properly address the allegation of excess input tax credit and did not afford adequate consideration to the petitioner's written and oral explanations, raising natural justice concerns. Retrospective cancellation was held unsustainable in the absence of reasoned findings. The matter is remitted to the adjudicating authority to hear the petitioner, consider the stand on excess ITC, and pass a reasoned order addressing the petitioner's reply and oral submissions within a stipulated timeframe.
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Limitation under Section 107 starts only when order is communicated to assessee, not on GSTN portal upload
Case-Laws
GST
HC held that limitation under Section 107 begins to run only from the date the order or decision is communicated to the assessee, not from mere uploading of the impugned order on the GSTN portal; statutory obligation to “communicate” is distinct from “serve” and requires actual imparting or transmission to the recipient, which unilateral portal upload does not satisfy absent proof of communication or receipt. The court clarified that there is no statutory duty on the assessee to access the portal and that section 169's service provisions are separate. The writ petition by the appellant was disposed of accordingly.
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Petition dismissed for failure to produce delivery challan and e-way bill under GST Rules 45 and 55
Case-Laws
GST
The HC dismissed the petition and upheld the impugned order, finding that the petitioner failed to produce requisite documentation evidencing movement of two HR coils from the branch to the job-worker premises. The court held that, under Rules 45 and 55 of the GST Rules, a delivery challan in the prescribed format must accompany goods sent for job-work, and no e-way bill was produced at any stage. In the absence of a delivery challan and e-way bill, the goods could not be considered accompanied by required documents, rendering the investigative and enforcement proceedings lawful and non-arbitrary. No interference with the impugned order was warranted.
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Demand under GST for FY2021 impermissible where resolution plan approved extinguishes pre-approval claims; order quashed
Case-Laws
GST
HC held that the demand raised under the GST Act for Financial Year 2021 is impermissible and the impugned Order-in-Original dated 26 February 2025 is quashed and set aside. Applying the principle that upon the Adjudicating Authority's approval of a resolution plan all claims not incorporated in the plan are extinguished, the Court found that any proceedings or demands predating the NCLT approval (11 August 2023) cannot be initiated or continued. Accordingly, the Respondent-Authority lacked jurisdiction to prosecute or levy a demand for the pre-approval period; the petition is allowed and the impugned order is declared void to the extent it relates to periods prior to the resolution-plan approval.
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GST registration cancelled prospectively from 1 July 2020 for continuous non-filing of returns; retrospective cancellation disallowed
Case-Laws
GST
The HC dismissed the petition and directed that the petitioner's GST registration be cancelled with effect from 1 July 2020. The court found the sole ground for cancellation was continuous non-filing of returns for six months and noted proof of the proprietor's death by death certificate. The HC held that, because the show-cause notice did not allege retrospective cancellation, the impugned order could not operate retrospectively; accordingly retrospective cancellation was disallowed. In light of these findings, the HC ordered cancellation prospectively from 1 July 2020 and disposed of the petition.
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After-the-fact GST documents cannot defeat section 129 and Rule 138 seizure and penalty orders, petition dismissed
Case-Laws
GST
The HC dismissed the petition. The court found as a factual matter that at the time of interception and seizure the petitioner produced no statutory documents required under the GST regime; relevant papers, including the delivery challan, were tendered only after seizure. The HC held that permitting the petitioner's contention-that movement to weigh goods within 20 km requires no accompanying documents-would enable after-the-fact production to defeat the statutory inspection and seizure scheme and thereby frustrate the purpose of section 129 read with Rule 138. In light of these findings, the impugned detention and penalty orders were upheld and no interference was warranted.
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GST registration cancelled for non-filing; restored if petitioner files returns and pays dues within two months
Case-Laws
GST
HC dismissed the writ while noting the GST registration had been validly cancelled under the statutory provision for non-furnishing of returns for six continuous months and that an empowered officer may effect cancellation, including retrospectively, pursuant to the prescribed procedure. However, having regard to the proviso to the procedural rule and the serious civil consequences of cancellation, the HC held that if the petitioner approaches the competent officer within two months, furnishes all pending returns and pays the outstanding tax, interest and applicable late fees, the empowered officer retains jurisdiction to drop the proceedings and pass an appropriate restoration order in the prescribed form; the petition is disposed on those terms.
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