Author: admin_gst

Opposition leaders press for simplification, reduction of GST
GST
Dated:- 24-3-2025
PTI
New Delhi, Mar 24 (PTI) Opposition members on Monday demanded the government to simplify and reduce the Goods and Services Tax (GST) as it is putting the burden on the poor.
Participating in the debate on the Finance Bill 2025, Supriya Sule (NCP-SP) said GST needs lots of reform, and there is a need to bring down rates.
The Finance Minister should answer when India will become 'one nation one tax' as the present GST regime has many slabs, she said in the Lok Sabha.
On the zero tariff policy proposed by the US, Sule said the government should clarify its stand on agricultural produce.
The US has proposed to levy reciprocal tariffs from Apr

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Congress MP Hibi Eden flags north-south divide in GST on food
GST
Dated:- 24-3-2025
PTI
New Delhi, Mar 24 (PTI) Ernakulam MP Hibi Eden on Monday flagged a north-south divide in GST on food, citing the example of Kerala to claim banana fritters and dal vada were taxed at 18 per cent in the state while north Indian sweets attracted only 5 per cent GST.
Raising the issue during a debate on the Finance Bill, 2025, in the Lok Sabha, the Congress MP accused the Centre of regional discrimination in tax policies and called for a more equitable approach.
“We have seen the government divide the country on the basis of religion, food and even the clothes we wear. But this is the first time we are witnessing a north-south divide even in t

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CBI arrests accused Superintendent of GST, Medak, Hyderabad, Telangana for demanding and accepting bribe of Rs 8,000/- from the complainant
GST
Dated:- 24-3-2025

Central Bureau of Investigation (CBI) has arrested accused Superintendent of GST, Medak, Hyderabad, Telangana for demanding and accepting bribe of Rs 8,000/- from the complainant.
A case was registered  by CBI  on 21-03-2025 against said accused on allegations that accused demanded a bribe of Rs 10,000/- from the

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CGST Delhi East Commissionerate encourages greater compliance and awareness among unregistered manufacturers and traders during GST Registration Campaign 2025
GST
Dated:- 24-3-2025

In the two-days of campaign, more than 2,000 queries from potential and unregistered traders addressed by GST officers; More than 100 fresh GST registration applications generated; 7,500 pamphlets highlighting provisions of GST Registration in Hindi and Urdu distributed
200 students as GST Ambassadors from reputed Universities create awareness during the two-day campaign
The Central Goods and Services Tax (CGST) Delhi East Commissionerate successfully launched its GST Registration Campaign on 21st-22nd March, 2025, with the aim of e

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nducting their transactions primarily in cash, which has a negative impact on the Indian economy.
Over the course of the campaign, more than 2,000 queries from traders were addressed by GST officers, who provided valuable assistance with the registration process. The drive proved to be a success, with a significant number of unregistered traders coming forward to voluntarily register their businesses under GST, with more than 100 registration applications being generated on spot after following due process.
As part of the outreach efforts, 200 students from reputed Universities were invited to be GST Ambassadors to create awareness for the two-day campaign. These volunteers/GST Ambassdors were closely monitored and guided by a large team

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locations were also organised by National School of Drama (NSD) team so that the people are made aware of the importance of payment of tax to the government as well as consequences of non-payment of tax.
The successful execution of this campaign marks a crucial step in increasing GST registration among the unorganised sectors, thereby improving compliance and contributing to the overall growth and stability of the Indian economy.
The CGST Delhi East Commissionerate remains committed to continuing such initiatives and ensuring that all sectors of trade are brought into the formal economy, fostering greater transparency, accountability, and economic growth.
The GST registration campaign was carried out under the overall guidance of S

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GST Refund Claim Must Be Processed Immediately After Verification of Facts and Entitlement as per Government Orders
Case-Laws
GST
The HC disposed of the petition directing State Authorities to immediately process the petitioner's GST refund claim after verification of facts and entitlement. The authorities must consider the State Government's order dated 10.10.2018 and all subsequent relevant orders. The court noted the petitioner's contention that despite repeated approaches, responden

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ITC Denial for Construction Services Must Follow Safari Retreats Precedent Under GST Section 17(5)(d)
Case-Laws
GST
The HC remitted the matter back to the respondent for reconsideration after finding that the respondent had not properly considered the Supreme Court's judgment in Safari Retreats (P.) Ltd. The case involved questions about the scope of “plant and machinery” in Section 17 of the CGST Act, specifically whether the explanation to Section 17 applies to the expression “plant o

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Bank Property Attachment Under GST Act Set Aside, Petitioner Given Fresh Chance Despite Prior Non-Response
Case-Laws
GST
The HC set aside the order dated 08.11.2023 regarding attachment of petitioner's bank property under CGST/KGST Act, 2017, remitting the matter back to the first respondent for fresh consideration. Despite petitioner's failure to respond to pre-intimation notice and show cause notice, the Court adopted a justice-oriented approach, accepting petitioner's claim that non-

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Service Tax Recovery Order Quashed After Authority “Forgot” to Consider Exemption Claim Under Notification 25/2012
Case-Laws
GST
The HC quashed the impugned order for violating principles of natural justice, as the authority failed to consider the petitioner's defense reply to the show cause notice regarding recovery of service tax with interest and penalty. The petitioner had claimed exemption under Mega exemption Notification 25/2012, but this defense was apparently “forgotten” by the

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IRS Assessment Order Quashed for Ignoring Taxpayer's Multiple Replies and Denying Personal Hearing Opportunity
Case-Laws
GST
The HC held that the impugned assessment order violated principles of natural justice and suffered from non-application of mind. Despite the petitioner filing multiple replies on 28.10.2023, 21.11.2023, 29.11.2023, and 18.12.2023 to the Show Cause Notice, the authority failed to consider these submissions or even reference them in the final order. Additionally, no

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GST Claim Rejection Overturned: Petitioner Granted Fresh Opportunity to Submit Documentation Under Section 128A
Case-Laws
GST
The HC set aside the impugned order and remitted the matter for fresh consideration by respondent No.4, who had rejected petitioner's claim under various GST circulars solely on grounds of insufficient documentation. The court determined that petitioner should be given another opportunity to file additional pleadings and documents for reconsideration. Following r

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11-Year Delay in Show Cause Notice Adjudication Violates Due Process Rights and Warrants Quashing of Proceedings
Case-Laws
GST
The HC quashed Orders-In-Original issued after an 11-year delay in adjudicating a Show Cause Notice, holding that inordinate delay constituted sufficient ground for quashing proceedings. The court rejected respondents' justifications based on CGST implementation, COVID-19, and alleged delays by petitioners. Relying on Vos Technologies India precedent, the court

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NC-led govt tables bill to amend J&K GST Act, 2017
GST
Dated:- 22-3-2025
PTI
Jammu, Mar 22 (PTI) Jammu & Kashmir Deputy Chief Minister Surinder Choudhary on Saturday tabled a bill in the Legislative Assembly to amend the Jammu and Kashmir Goods and Services Tax (GST) Act, 2017.
The bill stands already published in an extraordinary issue of the Official Gazette.
The first bill of the Budget session by the National Conference-led government was introduced by Choudhary on behalf of

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Issue in filing applications (SPL 01/SPL 02) under waiver scheme
GST
Dated:- 22-3-2025

1. Grievances are raised by taxpayers regarding difficulties faced while filing the waiver applications. Following grievances faced by taxpayers have come to the notice of GSTN and team is working to resolve the issues at the earliest.
i.    Order number is not available in dropdown for selection in SPL 02.
ii.   Order details are not getting auto populated after selection of a particular order in SPL 02.
iii.   Payment details are not getting auto populated in Table 4 of SPL 02.
iv.   After filing the SPL 02 for a demand order, the taxpayer is not able to make payment using “Payment towards De

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Notification 21/2024-CT dated 8.10.2024, the due date for payment of tax payable for availing wavier scheme is 31.03.2025. Therefore, the taxpayers are advised to pay the requisite amount within due date using “Payment Towards Demand” functionality in GST portal.
4. In case any difficulty is faced in using the said functionality, then the taxpayers are advised to make a Voluntary Payment using Form DRC-03 under category 'Others'. After completing the payment, they can submit the Form DRC-03A to link the payment made in DRC-03 with the relevant demand order.
5. If Payment details are not auto populated in Table 4 of SPL 02, it is advised to verify the same in electronic liability ledger on

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GST Appeals: Filing Order Copy Before Rule 108 Amendment Sufficient, Certified Copy Not Mandatory
Case-Laws
GST
The HC held that the requirement to file a certified copy of an appealed order under GST Rules is procedural rather than mandatory. The petitioner had filed their appeal on 15.11.2022 with a copy of the order, before Rule 108 was amended on 16.12.2022. Following the Delhi HC decision in Chegg India Private Limited, the Court determined that when an appeal is filed with all nec

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GST Clarifications: Pepper at 5%, Agriculturists Exempt for Dried Pepper and Raisins, Popcorn Rates Vary
Circulars
GST – States
The West Bengal Directorate of Commercial Taxes has issued clarifications on GST rates and classifications based on the 55th GST Council meeting. Key determinations include: pepper of genus Piper attracts 5% GST, with exemption for agriculturists supplying dried pepper; agriculturists supplying raisins are exempt from GST registration; ready-to-eat popcorn with

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Late Fee for Annual GST Returns Applies Until Both GSTR-9 and GSTR-9C Are Filed Under Section 47(2)
Circulars
GST – States
The WB Directorate of Commercial Taxes has clarified that late fee under s.47(2) of WBGST Act applies to delayed filing of complete annual returns, which includes both GSTR-9 and GSTR-9C (where required for taxpayers exceeding specified turnover thresholds). Late fee is calculated from the due date until the complete return is furnished. For taxpayers required to fi

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West Bengal Clarifies GST Exemptions for Penal Charges, Payment Aggregators, and R&D Services Funded by Government Grants
Circulars
GST – States
The West Bengal Directorate of Commercial Taxes has issued clarifications on GST applicability for several services. Key determinations include: no GST on penal charges levied by Regulated Entities for loan contract non-compliance; GST exemption for Payment Aggregators handling transactions up to 2,000; regularization of GST payments for R&

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Insurance Co-Premium Apportionment and Reinsurance Commission Now Included in Schedule III of WBGST Act from November 2024
Circulars
GST – States
The West Bengal Directorate of Commercial Taxes has regularized GST payment for two insurance-related transactions on an “as is where is” basis for the period from 01.07.2017 to 31.10.2024. Effective 01.11.2024, these transactions have been included in Schedule III of the WBGST Act as neither supply of goods nor services: (1) co-insurance prem

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Input Tax Credit Claims Protected by Retrospective Amendment to Section 16(5) of CGST Act Despite Time Limitations
Case-Laws
GST
The HC quashed orders reversing ITC claims based on time limitations, following its precedent in W.P.Nos.25081 of 2023. The court determined that the retrospective amendment to Section 16 of the CGST Act, specifically the insertion of sub-section (5) effective from 01.07.2017, entitles petitioners to avail ITC for GSTR-3B returns filed for FYs 2017-18 through

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Input Tax Credit Claims Valid Under Section 16(5) Despite Section 16(4) Limitations in CGST Act
Case-Laws
GST
The HC quashed the attachment of the petitioner's banking account, following precedent established in Sri Ganapathi Pandi Industries (2024). The Court determined that the petitioner's claim for input tax credit, while barred under Section 16(4) of the CGST Act, 2017, was still within the limitation period prescribed by Section 16(5) of the same Act. The Court disposed of the pet

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Retrospective GST Registration Cancellation Requires Proper Justification and Notice Under Section 29 of CGST Act
Case-Laws
GST
The HC ruled that retrospective cancellation of GST registration requires proper justification and adherence to natural justice principles. Following Riddhi Siddhi Enterprises precedent, the Court held that Section 29 of CGST Act allows retrospective cancellation only when deemed fit based on objective criteria, not mechanically. The authority's failure to prov

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Refund of Excess GST Collected by Promoter Denied as Petitioners Failed to Pursue Legal Action Against Promoter First
Case-Laws
GST
The HC dismissed the petition regarding refund of excess GST collected by a promoter and deposited with the respondents. The Court determined that petitioners had prematurely approached judicial remedy without first pursuing legal actions against the promoter to obtain necessary documentation for processing their refund claim. The Court noted that such docu

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Bail Granted in GST Case: Arrest Deemed Invalid for Non-Compliance with Section 35(3) of BNSS, 2023
Case-Laws
GST
The HC found the petitioner's arrest vitiated due to non-compliance with Section 35(3) of BNSS, 2023, which requires issuance of a notice of appearance prior to arrest. The court determined that despite the petitioner's cooperation with summons under Section 70 of CGST Act, proper arrest procedures were not followed for an offense punishable with less than five years impriso

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Time Extension for GST Show Cause Notices Challenged: Court Questions Validity of Notifications Under Section 168A
Case-Laws
GST
The HC granted ad-interim relief against notifications extending time limits for issuing Show Cause Notices under the CGST Act. The court found a strong prima facie case on two grounds: first, similar challenges to these notifications had already received interim relief in other petitions before the same court; second, the SCN in question should have been issu

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GST Fraud Accused Granted Bail After 54 Days in Custody Under CGST Act for Input Tax Credit Evasion
Case-Laws
GST
The HC granted bail to the proprietor of M/s P.S. Enterprise who was accused of fraudulently availing Input Tax Credit and evading GST payments amounting to crores of rupees. After 54 days in judicial custody (against the mandatory period of 60 days), the Court determined that the primary purpose of the CGST Act is not penal but to recover amounts due to the Government Exche

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