Author: admin_gst

Bail granted to accused in alleged Rs.35 crore GST input-tax-credit fraud via fake firms; investigation complete, trial lengthy
Case-Laws
GST
HC granted bail to the applicant accused of alleged GST evasion by purported availment of input tax credit through fabricated firms, involving purported evasion of approximately Rs.35 crore. The court noted the offences are triable by a Magistrate and carry a maximum sentence of five years; investigation is complete and complaint filed. Emphasizing that the prosecution case is documentary and electronic in nature with official ocular witnesses, the HC found minimal risk of tampering or influencing evidence and observed protracted trial prospects. Having regard to these factors and applicable higher-court precedent, the HC allowed the bail application subject to appropriate conditions to be imposed.
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Writ dismissed; matter remitted for fresh adjudication subject to 50% deposit of disputed GST under Section 107
Case-Laws
GST
HC dismissed the writ insofar as it sought quashing of the impugned demand without compliance with limitation; noting the period for filing an appeal under Section 107 of the GST enactments had expired, the Court remitted the matter to the Respondent for fresh adjudication. The remand is conditional: the Assessee must deposit 50% of the disputed tax, quantified at 1,92,32,187, in cash from its Electronic Cash Ledger within 30 days of receipt of this order. On such deposit, the Respondent shall pass a fresh order after considering payments already made; otherwise the remand terms may be altered. The writ petition is disposed.
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Sale of company as going concern in clean state freezes and extinguishes pre-sale dues; claims limited to Section 53 waterfall
Case-Laws
GST
The HC held that upon sale of the corporate debtor in liquidation as a going concern on a “clean state” basis, all pre-sale dues stand frozen and are extinguished, with creditors' entitlements confined to the Section 53 waterfall; accordingly liability of Petitioner No.1 for tax, interest and penalty for periods prior to the sale cannot be adjudicated outside the insolvency framework. The tax proceedings initiated against the petitioner for FY 2019-2020 were held to be impermissible, the impugned assessment/order was quashed, and the petition disposed of, confirming that a purchaser of the corporate debtor as a going concern is not saddled with antecedent liabilities.
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Assessing authorities exceeded jurisdiction by using Section 73 to tax pre-GST contractor payments based on GSTR-3B/Form-26AS mismatch
Case-Laws
GST
The HC allowed the petition and quashed the impugned orders, holding the assessing authorities exceeded jurisdiction in initiating proceedings under Section 73. On review of original records the court found the petitioner to be a work-contractor awarded contracts by a state agency for the relevant assessment years, and that payments were effected after GST implementation; however, that temporal change did not confer jurisdiction on GST authorities to levy tax, interest or penalty for pre-GST transactions merely on a GSTR-3B/Form-26AS mismatch. The HC held the proper course was notification to the pre-GST assessing authority under the applicable indirect tax law, not initiation of Section 73 proceedings under the GST regime.
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Exide Industries aims to start production at lithium cell facility by FY'26-end
GST
Dated:- 17-11-2025
PTI
Kolkata, Nov 17 (PTI) Exide Industries on Monday said it is aiming to commence production at its lithium-ion cell facility by the end of FY'26, with equipment installation and commissioning in the final stages.
The company also said it is in advanced talks with large two-wheeler original equipment manufacturers (OEMs) for such batteries, and two of them are likely to become its initial customers.
Speaking at its latest post-earnings analysts' call, the management said the first production will be an “NCM-based cylindrical cell line” primarily aimed at two-wheeler applications.
The next one to go live will be a prismatic

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uncertainties and easier quality control for OEMs.
The proposed 12 GWh Phase-II expansion will be taken up once there is greater clarity on market adoption, especially in stationary storage.
The Kolkata-headquartered company said it passed on the GST benefit to consumers and has not taken any further price corrections since.
The Goods and Services Tax (GST) rate on batteries was cut from 28 to 18 per cent, effective September 22.
Despite softer Q2 (July-September) sales and profitability, the production curbs helped reduce inventory and unlocked over Rs 500 crore through better working capital control.
Inverter and solar batteries were among the worst hit; solar revenue growth plunged from 35 per cent in Q1 (April-June) to minus 5 per

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Previous order set aside for lack of hearing; matter remitted for reconsideration under GST law with fair hearing
Case-Laws
GST
The HC set aside the impugned order dated 22-01-2025 concerning allegations of facilitating evasion of GST by partner hotels, concluding that the matter requires further adjudication after affording procedural fairness. The court found that Respondent No.1 must grant the Petitioner an opportunity of hearing based on all supplementary documents the Petitioner furnished, and remitted the matter for reconsideration consistent with principles of natural justice and statutory scheme under GST law. In consequence, the writ petition is disposed of without adjudication on merits, leaving open Respondent No.1's regulatory and adjudicatory pathway to determine contravention of GST provisions after hearing the Petitioner.
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Petition dismissed; directed to pursue appeal under s.107 CGST Act with required pre-deposit by December 15.
Case-Laws
GST
The HC disposed of the petition, upholding the imposition of recovery, interest and a substantial penalty arising from a Show Cause Notice dated 31 July 2023, while noting a factual dispute over whether personal hearing was afforded despite the Petitioner having filed a reply on 23 November 2023. Rather than adjudicating the merits, the Court directed the Petitioner to pursue statutory appellate remedy under s.107 of the Central Goods and Services Tax Act, 2017 by 15 December and to comply with the requisite pre-deposit condition. The petition is dismissed/ disposed as infructuous to the extent of the directed appellate route.
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Petition dismissed: alternative remedy under s.107 available, no jurisdictional error in refund authority's disposal so expedited relief refused
Case-Laws
GST
The HC dismissed the petition seeking expedited disposal of a refund application, holding that the petitioner possessed an alternative statutory remedy before the appellate authority under s.107 of the CGST/WBGST Act, 2017. The Court found no jurisdictional error in the authority's decision to process and dispose of the refund application and declined to entertain collateral challenge by way of the present application. Although acknowledging its power in exceptional cases to set aside interlocutory orders during writ proceedings, the HC concluded this was not such a case and refused interference with the impugned disposal. Petition accordingly disposed of.
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Penalty under s.129(3) quashed where expired e-way bill but vehicle carried goods and no intent to evade tax.
Case-Laws
GST
The HC allowed the petition and set aside the impugned orders of 09.08.2024 and 30.08.2024 imposing penalty under s.129(3) of the U.P. Goods and Services Act, 2017. Although the e-way bill had expired and was not renewed, the vehicle carried the goods and invoices at inspection, and the assessing authority failed to demonstrate any material indicating an intention by the petitioner to evade tax. In the absence of requisite satisfaction as to tax-evasion intent, the technical non-compliance alone could not sustain penalty under s.129(3); accordingly the penalty orders were quashed and the petition was allowed.
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Show-cause notice under s.130 issued before adjudication under ss.73/74 violates s.35; s.122/s.130 notice quashed and seizure order set aside
Case-Laws
GST
HC held that a show-cause notice issued under s.130 of the UPGST Act, 2017, before any adjudication of tax liability under ss.73/74, contravenes s.35 and is therefore jurisdictionally defective. The court quashed and set aside the s.122 read with s.130 notice and the impugned adjudicatory order dated 17.09.2025, and also quashed the seizure order dated 06.09.2025. The petition is disposed. The revenue is left at liberty to initiate fresh proceedings consonant with statutory prescription by issuing show-cause notices under the appropriate substantive provisions of the Act, 2017, after determining tax liability in accordance with law.
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Trackase Launches AI-Enabled GST Litigation Management Platform to Streamline Dispute Handling
GST
Dated:- 15-11-2025
PTI
Delhi, India (NewsVoir) IndiaÂ’s AI-enabled GST litigation management platform, Trackase, has launched to redefine how businesses, law firms, tax experts, and Chartered Accountants manage GST disputes while bringing automation, transparency, and speed to one of the most complex aspects of indirect taxation.
The company marks a major step forward in simplifying and digitizing GST dispute management across IndiaÂ’s legal and tax ecosystem. Built with the vision to streamline case tracking, document management, and workflow automation, the platform empowers organizations to handle GST litigation seamlessly – min

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re, transparency, and speed to the entire litigation management process. Our goal is to empower tax and finance professionals with the tools they need to stay compliant and make informed decisions.” Through intelligent automation and analytics, Trackase serves as a strategic enabler for CFOs, tax heads, compliance officers, and Chartered Accountants, helping them not only manage disputes efficiently but also extract valuable insights from their litigation data to improve strategic decision-making.
The platform is equipped with a suite of powerful features. Its smart case tracking module allows real-time monitoring of GST litigation cases across jurisdictions and authorities. The centralized document management system ensures secure, cloud

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Two held in fake invoice racket by CGST commissionerate in Guwahati
GST
Dated:- 15-11-2025
PTI
Guwahati, Nov 15 (PTI) Two persons have been arrested by the Central Goods and Service Tax (CGST), Guwahati Commissionerate, for alleged involvement in a fake invoice racket.
An official statement said on Friday that the anti-evasion unit of CGST Guwahati Commissionerate had obtained specific intelligence that a group of individuals was involved in supply of fake invoices to various recipi

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CBIC Chairman inaugurates 'GST , ”
GST
Dated:- 15-11-2025

The CBIC stall at the IITF features helpdesks for onsite assistance, educational and awareness content, digital & interactive displays, public engagement and entertainment activities, magic shows, puppet shows, live quizzes, caricature artists, virtual reality (VR) games, and selfie, and youth and career orientation
Shri Sanjay Kumar Agarwal, Chairman, Central Board of Indirect Taxes and Customs (CBIC), along with Members of the CBIC, inaugurated the GST & Customs Pavilion at the 44th India International Trade Fair (IITF) 2025, held at, Pragati Maidan, New Delhi, today.
The Pavilion, themed “Next-Gen GST: सरल कर, खुशहाल राष्ट्र”, embodies CBIC's vision of a simplified, technology-driven, and citizen-centric tax ecosystem. The theme reflects the Government's c

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sitors to understand the benefits and avail the maximum savings and relief offered through the new initiatives.
The Chairman also cautioned visitors against sharing their identity documents with unauthorized individuals, urging them to remain vigilant to avoid falling victim to frauds committed in the name of GST or Customs.
The GST & Customs Pavilion serves as an interactive platform for taxpayers, industry representatives, students and the general public to engage with the latest initiatives of CBIC. The Pavilion has been designed to spread awareness about recent public and industry-friendly reforms under GST and Customs, and to showcase the Department's ongoing efforts to enhance taxpayer facilitation and service delivery.
Key Highlights of the Pavilion:
1. Helpdesks for Onsite Assistance: The Pavilion features eight dedicated helpdesks manned by domain experts from GST, Customs, GST Network (GSTN), ICEGATE and CPGRAMS. These hel

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gagement and Entertainment Activities: In keeping with IITF's vibrant spirit, the Pavilion also features Magic Shows, Puppet Shows, Live Quizzes, Caricature Artists, Virtual Reality (VR) games, and Selfie Corners – all designed to spread tax awareness in an engaging and accessible manner. Informative brochures and leaflets on GST, Customs and taxpayer services are also being distributed to visitors.
5. Youth and Career Orientation: The Pavilion also introduces visitors, especially students, to the dynamic and diverse career opportunities available in the CBIC, encouraging the younger generation to learn about the vital role the Department plays in nation-building and trade facilitation.
The Pavilion will remain open throughout the duration of the India International Trade Fair, offering visitors a unique opportunity to experience the evolving landscape of indirect taxation and the strides taken by CBIC towards a “Digital, Transparent and Efficient I

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Writ petition dismissed against appellate order rejecting appeal for Section 107(6) GST pre-deposit default and on merits upheld
Case-Laws
GST
The HC dismissed the writ petition challenging an appellate order that had concurrently rejected the Appellant's appeal on both non-compliance with the pre-deposit obligation under Section 107(6) of the GST Act, 2017 and on merits. The Court distinguished earlier Bench orders that condemned dismissal solely for physical non-deposit without direction, finding the impugned order here decisively addressed substantive issues as well as the technical default. Because the merits findings were supported and no misdirection or illegality justified interference or remand, the Court concluded that setting aside the order in toto or ordering a fresh hearing was unwarranted and therefore dismissed the petition.
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Petitioner allowed to appeal after depositing Rs.3,91,976 exceeding Section 107 pre-deposit; appeal filing stays order.
Case-Laws
GST
The HC held that, notwithstanding challenges to the constitutional validity of impugned notifications and defects in ex parte adjudication violating principles of natural justice, the Petitioner – having voluntarily deposited Rs. 3,91,976, which exceeds the statutory pre-deposit required under Section 107 – is permitted to institute an appeal without any further pre-deposit. Pursuant to Section 107(7), the filing of the appeal shall operate to stay the impugned order automatically. Consequently, the provisional attachment order dated 11 September 2025 is set aside. The petition is disposed of accordingly, with liberty to proceed with the statutory appellate remedy.
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Seizure and penalty under s.129(3) GST quashed where e-way bill produced before detention, no mens rea found
Case-Laws
GST
The HC allowed the petition and quashed the impugned seizure and penalty order issued under s.129(3) of the GST Act. The court found that the e-way bill was generated prior to detention and was produced with the reply to the show cause notice before the seizure order was passed, negating any inference of intent to evade tax. In light of the timely documentary production and absence of mens rea, the impugned orders were unsustainable in law. Consequentially, all penal and seizure measures pursuant to the detention were set aside and the petition was allowed.
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Petitioner allowed to appeal after depositing Rs.3,91,976 exceeding Section 107 pre-deposit; appeal filing stays order.
Case-Laws
GST
The HC held that, notwithstanding challenges to the constitutional validity of impugned notifications and defects in ex parte adjudication violating principles of natural justice, the Petitioner – having voluntarily deposited Rs. 3,91,976, which exceeds the statutory pre-deposit required under Section 107 – is permitted to institute an appeal without any further pre-deposit. Pursuant to Section 107(7), the filing of the appeal shall operate to stay the impugned order automatically. Consequently, the provisional attachment order dated 11 September 2025 is set aside. The petition is disposed of accordingly, with liberty to proceed with the statutory appellate remedy.
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Exide Industries Q2FY'26 net profit declines 26pc YoY to Rs 173.6 crore
GST
Dated:- 14-11-2025
PTI
Kolkata, Nov 14 (PTI) Exide Industries Ltd on Friday reported a 26 per cent decline in consolidated net profit to Rs 173.64 crore for the quarter ended September, impacted by a transitional phase due to GST changes.
The company had posted a consolidated net profit of Rs 233.40 crore in the corresponding quarter a year ago, Exide Industries said in a regulatory filing.
Consolidated revenue from operations saw a marginal decline of 1.9 per cent to Rs 4,364.51 crore during the quarter, down from Rs 4,450.00 crore a year earlier.
For the half-year ended September 2025, consolidated net profit was 1.3 per cent lower at Rs 448.22 cror

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WPI inflation falls to 27-month low of (-) 1.21 pc in Oct on GST cut, favourable base
GST
Dated:- 14-11-2025
PTI
New Delhi, Nov 14 (PTI) Wholesale Price Inflation (WPI) fell to a 27-month low of (-) 1.21 per cent in October, led by a sharp deflation in food items like pulses and vegetables, and lower prices of fuel and manufactured items, government data showed on Friday.
WPI-based inflation was 0.13 per cent in September and 2.75 per cent in October last year.
“The negative rate of inflation in October 2025, is primarily due to decrease in prices of food articles, crude petroleum & natural gas, electricity, mineral oils and manufacture of basic metals etc ,” the industry ministry said in a statement.
According to WPI data

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to keep the wholesale index into deflation. Consequently, Ind-Ra anticipates wholesale deflation in November 2025 to be under 1 per cent,” said Paras Jasrai, Associate Director at India Ratings and Research.
The fall in WPI inflation is on expected lines after the rates of Goods and Services Tax (GST) were slashed effective September 22.
GST rates on daily use mass consumption items were cut as part of the tax rate rationalisation under which the four-tier tax structure was brought down to just 2 slabs of 5 and 18 per cent.
The tax cuts which lowered prices of goods, plus a favourable inflation base of last year, has pulled down both wholesale and retail inflation.
Data released last week showed, retail inflation was at an all-time

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WPI inflation falls to (-) 1.21 pc in Oct on GST cut, favourable base
GST
Dated:- 14-11-2025
PTI
New Delhi, Nov 14 (PTI) Wholesale price inflation (WPI) fell to (-) 1 .21 per cent in October, driven by a decline in prices of food articles like pulses and vegetables, as well as lower fuel and manufactured items' prices, government data showed on Friday.
WPI-based inflation was 0.13 per cent in September and 2.75 per cent in October last year.
“The negative rate of inflation in October 2025, is primarily due to decrease in prices of food articles, crude petroleum & natural gas, electricity, mineral oils and manufacture of basic metals etc ,” the industry ministry said in a statement.
According to WPI data, deflation in food a

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daily use mass consumption items were cut as part of the tax rate rationalisation under which the four-tier tax structure was brought down to just 2 slabs of 5 and 18 per cent.
The tax cuts which lowered prices of goods, plus a favourable inflation base of last year, has pulled down both wholesale and retail inflation.
Data released last week showed, retail inflation was at an all-time low of 0.25 per cent in October, driven down by GST rate cuts and a high base of last year. In September retail or consumer price index inflation was 1.44 per cent.
The Reserve Bank of India (RBI), which takes into account retail inflation, had kept benchmark policy rates unchanged at 5.5 per cent last month.
The decline in both retail and WPI inflat

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Order set aside and matter remanded for fresh adjudication after breach of natural justice; petitioner must deposit Rs.25,000
Case-Laws
GST
HC remanded the matter to the adjudicating authority, setting aside the impugned order and directing fresh adjudication because the petitioner was not afforded audi alteram partem due to failure to file a reply to the show cause notice. The Court found a breach of natural justice and required that the adjudicator afford the petitioner an opportunity to be heard and decide the matter on merits. Remand is conditional on the petitioner depositing Rs.25,000 with the Delhi GST Department as costs for delay. The writ petition is disposed of accordingly, with directions for expeditious re-adjudication consistent with principles of fair hearing.
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Detention and seizure under Section 129 GST quashed where genuine import documents and e-way bill later produced
Case-Laws
GST
The HC held that detention and seizure under section 129 of the GST Act was unwarranted where goods were accompanied by genuine import documents and an e-way bill subsequently produced before the seizure order; the record showed the vehicle and goods transported from one State to another and no dispute as to quality, quantity or weight. The court found no mens rea to evade tax arising merely from a change in place of destination or from a technical glitch in generating the e-way bill. Consequently, the impugned orders issued by the respondents were quashed and the petition was allowed.
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Adjudication order set aside for confirming demand beyond show-cause notice; remand for fresh hearing under Section 75(7)
Case-Laws
GST
The HC dismissed the appeal as time-barred but allowed the petition insofar as the impugned adjudication order violated Section 75(7) of the Goods and Services Tax Act, 2017 by confirming a demand (Rs. 6,52,259.04) exceeding the amount and grounds specified in the show-cause notice (Rs. 2,34,626.52). The court held the defect as substantive and not cured by mere indication of a reply date where the petitioner pleaded non-receipt of the notice. The adjudication order was set aside and the matter remitted to Respondent No.4 for issuance of fresh hearing opportunity, consideration of the petitioner's response, and passing of a fresh order strictly in accordance with law.
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Section 74 invocation requires clear allegation of fraud, wilful misstatement or suppression; notices defective, Section 73 recovery possible
Case-Laws
GST
HC quashed impugned show cause notices and orders issued under Section 74 of the TNGST Act, 2017, holding that invocation of the extended limitation provision requires clear allegation that non-payment, short payment, erroneous refund or wrongful ITC availing arose from fraud, wilful misstatement or suppression of facts. The notices and orders failed to allege those essential elements and used language of “determination” suggesting predetermination rather than the statutory requirement to “specify” sums payable, rendering procedural source-of-liability defective. Because Section 74 was improperly invoked, the writ petition succeeds; the revenue remains at liberty to pursue recovery under other provisions, including Section 73, if legally permissible.
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Writ petition dismissed challenging penalty under s.122 CGST for fraudulent ITC via bogus firms; appeal lies under s.107 CGST
Case-Laws
GST
The HC dismissed the writ petition challenging imposition of penalty under s.122 CGST, finding fraudulent availment of input tax credit through creation and operation of non-existent bogus firms by the petitioner and associates. The court held that matters involving complex transactions and voluminous evidence arising from investigatory findings are ordinarily unsuitable for writ relief and are more appropriately addressed through statutory appellate remedies; the impugned order is appealable under s.107 CGST. The HC further upheld the validity of Circular No.254/11/2025 appointing the proper officer, observing the Additional Commissioner was empowered to issue the show cause notice under s.122. Writ relief was refused and the petition dismissed.
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