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GST Time Extension During COVID-19: Court Defers Ruling on Section 168A Constitutionality Pending Supreme Court Decision
Case-Laws
GST
HC refrained from ruling on the constitutionality of Section 168A of the CGST Act and related notifications extending compliance timelines under Section 73(10) during COVID-19. The court noted that the Supreme Court had issued notice in SLP-4240-2025 (HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax) on similar issues. The HC directed that all

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GST Orders Uploaded Without Proper Service Violate Natural Justice, Court Remands Case Under Section 73
Case-Laws
GST
The HC set aside orders passed under section 73 of the Act that were merely uploaded to the GST Portal without proper service to the petitioner. The court found these ex parte orders violated principles of natural justice as the petitioner had no opportunity to view the notices on the portal, file replies, or appear for personal hearings. While noting that no deposit con

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GST kitty grows 10 pc in March to Rs 1.96 lakh cr, second-highest ever
GST
Dated:- 1-4-2025
PTI
New Delhi, Apr 1 (PTI) Gross GST collection grew 9.9 per cent in March to over Rs 1.96 lakh crore – the second-highest mop-up ever, government data showed on Tuesday.
GST revenue from domestic transactions rose 8.8 per cent to Rs 1.49 lakh crore, while revenue from imported goods was higher 13.56 per cent to Rs 46,919 crore.
The gross collection includes Central GST mop-up of Rs 38,145 crore, State GST collection of Rs 49,891 crore and Integrated GST (IGST) of Rs 95,853 crore. Cess collection during March stood at Rs 12,253 crore.
Total refunds during March rose 41 per cent to Rs 19,615 crore.
After adjusting refunds, net GST

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nufacturing and consuming states . While states like Maharashtra, Haryana, UP, Rajasthan have shown a growth exceeding 10 per cent, other states like Gujarat, Karnataka, Telengana, AP, Tamil Nadu have been in the range of -1 per cent to 7 per cent, which is very unusual for the month of March. There is a need to understand the reasons for the same by evaluating the sectoral growth and compliance rates in these states,” Mani said.
KPMG in India, Partner and Head, Indirect Tax, Abhishek Jain said, a nearly 10 per cent growth in collections compared to last year reflects economic stability and strong tax compliance by companies.
“With fiscal year-end adjustments and reconciliations underway, we can expect a further surge in month-on-month

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Gross and Net GST revenue collections for the month of Mar, 2025
GST
Dated:- 1-4-2025

The gross and net GST revenue collections for the month of March, 2025.
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Document 1
GST Gross and Net Collections as on 31/03/2025 (Amount in crores)
MonthlyYearly
GST CollectionsMar 24Mar-25% GrowthMar-25Mar-25% Growth
ABCD= C/B-1EFG = F/E-1
A.1. Domestic
CGST34,53238,1453,75,7104,13,776
SGST43,74649,8914,71,1955,16,448
IGST47,62550,0715,43,7046,03,582
CESS11,26311,1161,32,6391,41,892
Gross Domestic Revenue1,37,1661,49,2228.8%15,23,24816,75,69710.0%
A.2. Imports
IGST40,32245,7824,83,0865,21,754
CESS9961,13711,91511,411
Gross Import Revenue41,31846,9194,95,0015,33,164
A.3. Gross GST Revenue(A.1+A.2)
CGST34,53238,1453,75,7104,13,776
SGST43,74649,8914,71,1955,16,448
IGST87,94795,85310,26,79011,25,335
CESS12,25912,2531,44,5541,53,303
Total Gross GST Revenue1,78,4841,96,1419.9%20,18,24922,08,8619.4%
B.1. Domestic Refunds
CGST2,9152,62130,30733,493
SGST3,5433,66137,54242,637
IG

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921,76,5267.3%18,01,07519,56,0348.6%
Note :
The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during March, 20251
State/UTMar-24Mar-25Growth (%)
Jammu and Kashmir601595-1%
Himachal Pradesh852829-3%
Punjab2,0902,1724%
Chandigarh2382411%
Uttarakhand1,7301,7421%
Haryana9,54510,64812%
Delhi5,8206,1395%
Rajasthan4,7985,49815%
Uttar Pradesh9,0879,95610%
Bihar1,9912,59930%
Sikkim30334915%
Arunachal Pradesh1681744%
Nagaland83852%
Manipur6957-18%
Mizoram5046-8%
Tripura12116032%
Meghalaya21326826%
Assam1,5431,70811%
West Bengal5,4735,8276%
Jharkhand3,2433,3092%
Odisha5,1095,80914%
Chhattisgarh3,1433,72118%
Madhya Pradesh3,9744,1735%
Gujarat11,39212,0956%
Dadra and Nagar Haveli and Daman & Diu452386-15%
Maharashtra27,68831,53414%
Karnataka13,01413,4974%
Goa56568020%
Lakshadweep2327%
Kerala2,5982,8299%
Tamil Nadu11,01711,7957%
Puducherry22125114%
Andaman and Nicobar Islands325160%
Telangana5,3995,4010%
And

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646,78311%
Jharkhand8,8408,9231%12,45614,17414%
Odisha16,45518,10810%24,94226,1425%
Chhattisgarh8,1759,34414%13,89516,39018%
Madhya Pradesh13,07214,0317%33,80036,4888%
Gujarat42,37145,5407%64,00273,20014%
Dadra and Nagar Haveli and Daman and Diu66173812%1,0831,23314%
Maharashtra1,00,8431,13,76913%1,49,1151,72,37916%
Karnataka40,96945,31411%75,18782,80810%
Goa2,3522,60911%4,1204,51510%
Lakshadweep199-53%8211540%
Kerala13,96714,8857%30,87332,7736%
Tamil Nadu41,08246,31813%65,83475,85615%
Puducherry5095539%1,3661,50911%
Andaman and Nicobar Islan20622811%52859613%
Telangana20,01221,2926%40,65044,0258%
Andhra Pradesh14,00814,4883%31,60633,3015%
Ladakh25027610%65374013%
Other Territory231208-10%1,123935-17%
Grand Total4,71,1955,16,44810%8,74,2239,73,85311%
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.
Table 3 : State Wise/ Approving Authority wise Domestic Collection
Period Apr-24 to Mar-25
(Rs. In Cr

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1,35277,00214.3%16.9%15.9%
8Rajasthan3,35,5246,3388,2339,5051,60025,6765,75,9468,30010,5039,87243229,10914,63918,73619,3772,03254,78511.6%7.1%9.2%
Uttar Pradesh9,12,59111,99916,11717,8749,93455,91710,83,10814,32918,72816,5886,64356,29526,32834,84534,46216,5771,12,21210.8%9.9%10.3%
10Bihar2,89,6742,3163,9841,5071,9569,7623,63,6693,1155,9411,26712210,4455,4319,9242,7742,07820,2088.9%15.4%12.1%
11Sikkim4,8791111432,04412.2996,6441962561,31111,7643073993,35624,06315.2%3.0%9.6%
12Arunachal Pradesh8,20115018374140711,65331538493279446556716721,201-15.7%-3.7%-8.2%
13Nagaland4,403971243992706,5781411728514412238296124246829.7%-11.5%-4.2%
14Manipur5,842781033312148,8871702457004852483481031699-10.7%12.8%4.4%
15Mizoram3,539841093502285,11010915519128419326453151215.3%-5.9%2.5%
16Tripura13,68818723559048119,647264343103371345057816231,19312.0%14.2%13.3%
17Meghalaya12,486182221513391918,699347425490101,2735296461,003142,192-2.5%3.4%-3.0%
18Assam1,01,5642,0872,7211,4848677,1571,29,7973,0313,8122,86

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41525,9423,59,85513.0%11.9%12.4%
29Karnataka4,14,63717,11421,23433,2839,23880,8736,30,58919,79124,08026,2678,55778,69136,90545,31459,55017,7941,59,5649.8%9.8%9.8%
30Goa18,1647501,0061.197382,99228,2091,3241,6031,22074.1542,0732,6092.417467,1469.3%11.1%10.4%
31Lakshadweep230353011236443010795021-73.9%108.8%54.2%
32Kerala1,67,1656,6288,1493,5963318,4062,58,6085,1356,7352,7795314,70211,76314,8856,3758533,1093.7%13.8%7.9%
33Tamil Nadu4,73,94215,02719,07919,8778,52162,5056,89,63919,25727,23921,36774868,61134,28346,31841,2449,2691,31,1159.3%7.0%8.1%
34Puducherry9,757142219508487415,1332213341,42791,9913645531,935132,8654.4%10.7%8.7%
35Islands Andaman and Nicobar2,6991141394512993,35666902711831802287224827.8%21.7%12.7%
36Telangana2,30,0537,9719,8148,4574,78031,0213,11,3308,92211,4789,9971,56831,96516,89321,29218,4546,34962,9876.6%3.7%5.1%
37Andhra Pradesh1,79,0535,8277,5259,2032,63525,1902,48,0715,3736,9637,09020819,63411,20114,48816,2932,84344,8251.3%1.0%1.2%
38Ladakh3,37270891301726,247141

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GST collection grows 9.9 pc to over Rs 1.96 lakh cr in March
GST
Dated:- 1-4-2025
PTI
New Delhi, Apr 1 (PTI) Gross GST collection in March grew 9.9 per cent to over Rs 1.96 lakh crore, government data showed on Tuesday.
GST revenue from domestic transactions rose 8.8 per cent to Rs 1.49 lakh crore, while revenue from imported goods was higher 13.56 per cent to Rs 46,919 crore.
Total refunds during March rose 41 per cent to Rs 19,615 crore.
After adjusting refunds, net GST reven

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Applicant Granted Bail in GST Case on Parity Grounds with Co-accused Under Sections 132(1)(b), 132(1)(c), and 132(1)(i)
Case-Laws
GST
The HC granted bail to the applicant charged under Sections 132(1)(b), 132(1)(c), and 132(1)(i) of the Central Goods and Services Tax Act, 2017, primarily on grounds of parity with co-accused Vikrant Singhal and Sachin Singhal. Without expressing any opinion on the merits, the court allowed the application on identical terms as previously granted to the c

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SCN Issued Two Days Beyond Section 73(2) Deadline Deemed Invalid as Time Limits Are Mandatory, Not Directory
Case-Laws
GST
The HC granted ad-interim relief to the petitioner in a case concerning a show cause notice (SCN) issued two days beyond the statutory deadline under Section 73(2). The court held prima facie that the time limits for issuing SCNs are mandatory, not directory, rendering the late notice legally invalid. Relying on precedent from the AP HC in Cotton Corporation, which

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Expired E-way Bill and Wrong Route Direction Lead to Valid Detention of Goods Under GST Rules
Case-Laws
GST
The HC dismissed a petition challenging detention of goods and vehicle due to an expired E-way bill. The Court found that natural justice principles were satisfied as a show-cause notice was issued and hearing opportunity provided to petitioners after the detention order. Authorities had valid jurisdiction as the vehicle was intercepted at Dharsiva heading toward Bilaspur-the oppo

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Service Tax Recovery Limited to Three Years as Fraud Not Proven Under Section 73(1) of Finance Act, 1994
Case-Laws
GST
HC dismissed the appeal, finding no substantial question of law regarding invocation of the extended five-year limitation period under Section 73(1) of Finance Act, 1994. The court upheld CESTAT's determination that the respondent's actions were based on bona fide belief rather than wilful misstatement or fraud. Though the Commissioner issued a composite show cause noti

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Bail Granted Under Section 439 CrPC to Young Accused in GST Act Case with 1 Lakh Bond Requirement
Case-Laws
GST
The SC allowed the bail application under Section 439 CrPC for the accused charged under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017. The Court granted bail to the applicant upon submission of a personal bond of 1 lakh along with two satisfactory sureties of 50,000 each before the trial court. The bail was granted subject to fulfillment of additional cond

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Refund of Unutilised Input Credit Allowed After Shipping Bills Properly Certified by Customs Superintendent
Case-Laws
GST
The HC set aside the appellate authority's order dated February 28, 2023, to the extent it pertained to three shipping bills (nos. 607682 and 607685 dated October 1, 2020, and 607467 dated October 22, 2020). The court ruled that petitioner should be permitted to rely on shipping bills now properly certified by the Superintendent of Customs, rejecting the administrati

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GST Assessment Order Set Aside for Lacking Document Identification Number as Required by CBIC Circular
Case-Laws
GST
The HC set aside the GST assessment order that lacked a Document Identification Number (DIN). Following precedent established in Pradeep Goyal v. Union of India (SC) and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner (ST)-2, Kadapa, the court determined that absence of a DIN renders the order non-est and invalid. The judgment relied on CBIC Circular No.128/

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Haryana amnesty scheme to provide relief on penalty under GST Act
GST
Dated:- 30-3-2025
PTI
Gurugram, Mar 30 (PTI) Taxpayers will be granted relief on interest and penalty amounts payable under the GST Act for the financial years 2017-18, 2018-19, and 2019-20 under an amnesty scheme introduced by the Haryana government, provided they deposit the principal tax amount by March 31, 2025, as per an official statement on Sunday.
Providing details about this initiative, Geetanjali Mor, J

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CGST Rules Amended: Rule 164 Changes Affect Tax Payment, Refund Process, and Appeal Withdrawal Options
Notifications
GST
The Central Government amended the CGST Rules, 2017 through Notification No. 11/2025-Central Tax dated March 27, 2025. The amendments modify Rule 164 regarding tax payments and refunds. Key changes include: (1) clarification that no refund shall be available for tax, interest, and penalties already discharged prior to these amendments where notices include demands par

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CBIC Clarifies Section 128A Waiver Eligibility for Pre-November Payments and Split Period Demands
Circulars
GST
The CBIC clarifies two key issues regarding Section 128A of CGST Act, which provides waiver of interest/penalty for demands under Section 73 for July 2017-March 2020 period. First, taxpayers who made payments through GSTR-3B before November 1, 2024 (when Section 128A came into force) are eligible for the benefit, though payments after this date must follow prescribed modes und

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Two held near UP-Uttarakhand border for collecting money by showing fake GST bills to truck drivers
GST
Dated:- 29-3-2025
PTI
Bareilly (UP), Mar 29 (PTI) Two members of a gang, allegedly claiming to be officials collecting GST, were arrested for extorting money from truck drivers near the Uttarakhand border in Bareilly district, police said on Saturday.
Three others, however, managed to flee towards Uttarakhand, when police came to catch them in the act on Thursday, they said.
Sheeshgarh Station House Officer (SHO) of Sheeshgarh police station Dharmendra Singh said the police control room received information that some people in a car on Tanda Changa-Bahedi road were stopping trucks and collecting money from drivers.
When

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GST Fraud Mastermind Denied Bail Under Sections 132(1) of CGST Act for Rs. 59 Crore Tax Evasion Scheme
Case-Laws
GST
The DSC dismissed the first regular bail application of the accused under Sections 132(1)(b), 132(1)(c), and 132(1)(i) of CGST Act, 2017. The accused was identified as the mastermind in defrauding the government exchequer by creating and operating multiple firms, issuing fake tax invoices for Copper Scrap without actual supply of goods, and fraudulently availing Input Tax

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Transfer of Development Rights Constitutes Consideration for Developer with GST Liability at Property Transfer
Case-Laws
GST
The AAAR dismissed the appellant's appeal, upholding the original ruling. The Authority determined it lacked jurisdiction to decide on taxability under Finance Act, 1994 (service tax), as the appellant sought ruling on pre-GST TDR transactions. The AAAR also declined to consider new grounds introduced in appeal that weren't raised before the original authority, ci

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Anticipatory Bail Granted in GST Case Where Timely Returns Filed and No Loss to State Exchequer
Case-Laws
GST
In an anticipatory bail application involving allegations of financial misconduct, the HC granted relief to the petitioner. The Court determined that no loss was caused to the State Exchequer as the petitioner had filed GST returns punctually, with purchases by him and his firm accurately reflected in the vendor's GST R-1 Return, GST 2-A, and 3-B returns. All taxes were paid pro

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Taxpayer Wins Remand After Assessment Order Made Without Adequate Hearing Opportunity
Case-Laws
GST
The HC set aside both the assessment order and rectification order, remanding the matter to the assessing authority for fresh consideration. The Court found that the respondent violated principles of natural justice by issuing the impugned assessment order without providing sufficient opportunities to the petitioner. Despite the petitioner's requests for adjournment to file detailed repli

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Time-Barred GST Demand Quashed: Three-Year Limitation Under Section 73(10) Expired Before Order Issuance
Case-Laws
GST
HC quashed an ex-parte demand order and show cause notice issued on 14.12.2023 for the financial year 2017-18 as time-barred under Section 73(10). Following the precedent in M/s Anita Traders, the court determined that due to notification extensions, the three-year limitation period for orders under Section 73(9) expired on 05.02.2023. The court rejected arguments that

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Virtual Hearings Mandatory for All RGST/CGST Act 2017 Proceedings; In-Person Appearances Require Additional Commissioner's Approval Under Section 168
Circulars
GST – States
The Rajasthan Commercial Tax Department has mandated virtual hearings for all proceedings under RGST/CGST Act 2017 and other taxation laws, effective immediately. Under Section 168 of RGST Act, in-person appearances require prior approval from the Additional Commissioner upon written request. Taxpayers will receive h

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Tax Assessment Order Invalidated for Missing Officer Signature and Document Identification Number Under CGST Act
Case-Laws
GST
The HC set aside the impugned assessment order due to two fatal defects: absence of the assessing officer's signature and omission of the Document Identification Number (DIN). Relying on A.V. Bhanoji Row (2023), the court affirmed that an officer's signature on assessment orders is mandatory and cannot be rectified under Sections 160 & 169 of CGST Act, 2017. Add

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GST Registration Cancellation Quashed Due to Non-Speaking Order and Failure to Follow FORM GST REG-19 Requirements
Case-Laws
GST
The HC quashed the GST registration cancellation order, finding it procedurally deficient as a non-speaking order that failed to conform with FORM GST REG-19 requirements. Despite the petitioner's delayed approach (filing after approximately one year), the Court determined that the order's statutory non-compliance outweighed concerns about delay. The Court rem

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Petitioner Wins Refund Claim for Unutilized Input Tax Credit Under Section 54(3) of CGST Act Due to Inverted Tax Structure
Case-Laws
GST
The HC allowed the petition, quashing the impugned order and directing respondents to process the petitioner's refund claims for unutilized Input Tax Credit under Section 54(3) of CGST Act due to inverted tax structure. The court relied on its previous ruling in the petitioner's identical case, where it had held that refund claims deserved to be allowe

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