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Advertisement Tax Demands After GST Implementation Declared Illegal Under Section 173 of U.P. GST Act
Case-Laws
GST
HC held that Kanpur Nagar Nigam lacks authority to levy advertisement tax after the implementation of the U.P. GST Act, 2017 and Constitution (101st Amendment) Act, 2016. The court clarified that its previous order unambiguously quashed tax demands falling within Section 173 of U.P. GST Act read with the 101st Constitutional Amendment. Advertisement tax collected beyond Ap

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Accused in Rs. 31.18 Crore Input Tax Credit Fraud Granted Bail After Six Months in Custody
Case-Laws
GST
The HC granted regular bail to the applicant accused of availing ineligible Input Tax Credit of Rs. 31.18 crores based on fake invoices from non-operational firms. The Court noted that the prosecution's case relied on documentary evidence already filed in tax returns, and the applicant's business account had been released after initial attachment. Considering that the alleged offense

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GST Rates Clarified: 5% on Pepper, Exemptions for Farmers, Different Rates for Popcorn Types
Circulars
GST – States
The Goa Commissioner of State Taxes has adopted Circular No. 247/04/2025-GST from the Tax Research Unit, Ministry of Finance, for uniform implementation under the Goa GST Act. The circular clarifies that: pepper of genus Piper attracts 5% GST; agriculturists supplying dried pepper or raisins are exempt from GST registration; ready-to-eat popcorn with salt/spices attracts 5

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Late Fees for Delayed GST Annual Returns Apply Until Both GSTR-9 and GSTR-9C Are Filed Under Section 47(2)
Circulars
GST – States
The CBIC clarifies that late fees under section 47(2) of the CGST Act apply to delays in filing complete annual returns under section 44, which includes both FORM GSTR-9 and GSTR-9C (when required). For taxpayers with turnover exceeding the threshold (currently five crore rupees), the annual return is considered incomplete until both forms are submitted. Late

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Goa adopts Finance Ministry's Circular 245 clarifying GST exemptions for loan penalties and payment aggregators
Circulars
GST – States
The Goa Commissioner of State Taxes has adopted Circular No. 245/02/2025-GST issued by the Ministry of Finance for uniform implementation under the Goa GST Act. The circular provides several key clarifications: penal charges levied by regulated entities for loan contract non-compliance are exempt from GST; RBI-regulated Payment Aggregators qualify for GS

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GST Exemption on Insurance Premium Sharing and Reinsurance Services Under Schedule III Amendment
Circulars
GST – States
The circular regularizes GST payment on two insurance-related transactions from July 1, 2017 to October 31, 2024 on an “as is where is” basis. Effective November 1, 2024, Schedule III of the CGST Act was amended to exclude: (1) premium apportionment by lead insurers to co-insurers, provided the lead insurer pays GST on the entire premium; and (2) services by insurers t

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Revenue Department's Order Set Aside: Petitioner Must Deposit 25% of Disputed Tax Amount Within Four Weeks
Case-Laws
GST
The HC set aside the impugned order due to violation of natural justice principles, specifically non-service of notices and orders that prevented the petitioner from participating in adjudication proceedings. The petitioner demonstrated willingness to pay 25% of the disputed tax amount. The Court allowed the petition with the condition that the petitioner must deposit

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Authorities Directed to Consider GST Non-Payment Allegations and Issue Speaking Order Within Two Weeks
Case-Laws
GST
The HC directed respondent No. 1 to consider the petitioner's representations regarding non-payment of GST and other alleged offenses by respondent No. 2. A speaking order must be issued within two weeks, with discretion given to respondent No. 1 to hear both parties before making the determination. The petition was allowed, though the Court did not directly order registr

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Adjudication Order Upheld After Petitioner Repeatedly Failed to Respond Despite Multiple Hearing Notices Sent by Post and Email
Case-Laws
GST
The HC dismissed an application seeking to quash a show-cause notice and adjudication order. The Court found that despite multiple hearing notices sent both by post and email, the petitioner failed to appear before the adjudicating authority. The Court determined that the show-cause notice was sufficiently detailed, setting out all necessary parti

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Denial of Input Tax Credit Overturned as Section 16(5) Extends Time Limit for Claims from FY 2017-18 to 2020-21
Case-Laws
GST
The HC set aside the denial of Input Tax Credit (ITC) for FY 2018-19 that was based on Section 16(4) of CGST/SGST Act. The Court recognized that Section 16(5) extended the time limit for claiming ITC for FYs 2017-18 to 2020-21 until November 30, 2021. The impugned order failed to consider this provision. The HC directed the competent authority to reconsider the p

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Input Tax Credit Refund for Export Services Without Tax Payment Awaits Authority Review
Case-Laws
GST
The HC disposed of a petition concerning refund of Input Tax Credit (ITC) for export of services without tax payment. The petitioner committed to furnish any required materials without delay when requested. The Court expressed confidence that authorities would examine the matter diligently and pass appropriate orders within the timeframe indicated by respondent's counsel. The applicatio

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Taxpayer Wins as Assessment Order Set Aside Due to Improper Service of Notice Under Section 169(1) of CGST Act
Case-Laws
GST
The HC set aside the impugned assessment order dated 28.08.2024 for AY 2019-2020 and consequential proceedings, applying precedent from MR. SAHULHAMEED case which established that assessees are entitled to service of notice under the modes prescribed in clauses (a), (b), and (c) of Section 169(1) of CGST Act, 2017. The petitioner was directed to submit a reply to

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GST Proceedings Under Section 73 Not Time-Barred When Completed Before December 31 Deadline
Case-Laws
GST
The HC examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. The proceedings commenced on 20.09.2023 via show cause notice with a final order issued on 15.12.2023. Applying the precedent established in M/s A.V. Pharma vs. State of U.P. & Ors., the Court determined that such orders could only be passed until 31.12.2023, even with time extensions. S

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Assignment of Long-Term Leasehold Rights Not Subject to GST Under Section 9 of CGST Act
Case-Laws
GST
The HC quashed and set aside the show cause notice, ruling that assignment of long-term leasehold rights does not attract GST. Following Gujarat Chamber of Commerce precedent, the court determined that such assignment constitutes a transfer of benefits arising from immovable property rather than a taxable supply under the CGST Act. The deed of assignment represents a sale/transfer of le

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Blocking of Electronic Credit Ledger Quashed: Rule 86A Procedural Requirements Not Met in GST Case
Case-Laws
GST
The HC quashed the order blocking the petitioner's Electronic Credit Ledger under Rule 86A of KGST/CGST Rules. The Court found multiple procedural deficiencies: no pre-decisional hearing was provided to the petitioner; the order lacked independent “reasons to believe” as required by law; and the authority impermissibly relied on borrowed satisfaction from enforcement reports.

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Agricultural Produce Market Cess Collection Ruled Unconstitutional After GST Implementation Under CGST and AGST Acts 2017
Case-Laws
GST
The HC ruled that collection of cess by respondent authorities under the Assam Agricultural Produce Market Act, 1972 post-GST implementation was unconstitutional and ultra vires to the provisions of the CGST Act, 2017 and AGST Act, 2017. Following the precedent established in M/s. Bhatter Traders, which involved pari materia issues, the Court disposed o

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West Bengal GST Amendment Extends ITC Claim Deadline to November 30, 2021 for FY 2017-18 to 2020-21
Circulars
GST – States
The WBGST Act was amended to retrospectively extend the time limit for claiming input tax credit for financial years 2017-18 through 2020-21 until November 30, 2021, and to establish special provisions for taxpayers whose registration was cancelled and subsequently revoked. The DCT clarified implementation procedures across various scenarios: ongoing investigations,

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GST Interest and Penalty Waiver Scheme Offers Relief for 2017-20 Tax Demands if Paid by March 2025
Circulars
GST – States
The WBGST Act amendment provides a waiver scheme for interest and penalties on tax demands for FY 2017-18 to 2019-20. Taxpayers must pay the full tax amount by March 31, 2025 to qualify. For cases where ITC was denied solely due to Section 16(4) violations but now allowed under retrospectively inserted Sections 16(5) and 16(6), taxpayers may deduct such amounts from

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GST Clarification: Pepper at 5%, Agriculturists Exempt, Popcorn Rates Vary, AAC Blocks at 12%
Circulars
GST – States
The CBIC circular, adopted by Maharashtra State Tax, clarifies several GST classification issues. Pepper of genus Piper attracts 5% GST, with agriculturists exempt from registration when supplying dried pepper from their cultivations. Similarly, agriculturists supplying raisins are exempt from GST registration. Ready-to-eat popcorn with salt and spices attracts 5% GST (un

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Late Fee Under GST Section 47(2) Applies to Incomplete Annual Returns Without GSTR-9C for High-Turnover Businesses
Circulars
GST – States
The CBIC clarified that late fee under section 47(2) of the CGST Act applies to delayed filing of complete annual returns under section 44, which includes both FORM GSTR-9 and GSTR-9C (where required). Late fee is calculated from the due date until the complete return is furnished. For taxpayers with aggregate turnover exceeding the threshold (5 crore

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Maharashtra State Tax Commissioner Adopts CBIC Circular 245/02/2025-GST Clarifying Payment Aggregator Exemptions and Penal Charges
Circulars
GST – States
The Commissioner of State Tax, Maharashtra has adopted CBIC Circular No. 245/02/2025-GST dated January 28, 2025, making it applicable to the MGST Act, 2017. The circular provides several GST clarifications: penal charges levied by Regulated Entities per RBI directives are not subject to GST; Payment Aggregators qualify for GST exemptio

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GST Registration Requires Applicants to Disclose All Business Premises, Automatic Registration Not Mandated Under Section 107
Case-Laws
GST
The HC dismissed the petition challenging a GST demand, finding the petitioner's claim that the Partnership Deed's reference to a fourth business site should have prompted automatic registration by authorities to be baseless. The court held that applicants bear responsibility to disclose all business premises for GST registration, and the petitioner

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Jurisdictional Defects in CGST Notice Under Section 74 Lead to Stay Order as Rule 142 Ignored
Case-Laws
GST
The HC stayed a common final order issued during pending litigation, finding prima facie merit in petitioners' challenges. The court determined that the original show cause notice under CGST Act s.74 was issued without jurisdiction for failing to comply with mandatory provisions of Rule 142 of CGST Rules. Applying the maxim “sublato fundamento cadit opus,” the court held that when

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Limitation Period for GST Refund Claims Cannot Be Altered by Circulars or Retrospective Rule Amendments
Case-Laws
GST
The HC dismissed a petition seeking to extend the benefit of the proviso to Rule 90(3) of CGST Rules to exclude days between filing refund claims and issuance of deficiency memos for limitation calculation. The court determined that the petitioner's refund claims for zero-rated supplies (exports) made during July-September 2017 were filed within the statutory limitation

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GST Registration Cancellation Cannot Be Retrospective Without Prior Notice in Show Cause Notice
Case-Laws
GST
The HC held that the retrospective cancellation of petitioner's GST registration was invalid due to procedural defects in the Show Cause Notice. The original SCN dated September 19, 2024, contained no disclosure of intent to cancel registration retrospectively, nor provided supporting reasons for such action. This failure to place the petitioner on prior notice violated principl

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