Author: admin_gst

GTA services via e-commerce portal to unregistered customers exempt under Sl. No. 21A, Notification 12/2017-CT (Rate)
Case-Laws
GST
AAR held that the applicant's proposed activities constitute “goods transport agency” (GTA) services because it will transport goods by road and issue consignment notes transferring lien and responsibility for safe delivery. Issuance of a consignment note was treated as a sine qua non for GTA status, consistent with the pre-GST service tax regime. The end customer, who pays the transport charges, is the “recipient of service” under GST. Consequently, GTA services provided by the applicant to unregistered end customers through an electronic commerce operator's portal fall within Sl. No. 21A of Notification No. 12/2017-CT (Rate), as amended, and are exempt, including strictly incidental/ancillary services to such transport.
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AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12/2017-CT(R)
Case-Laws
GST
AAR held that transfer of assets and liabilities from the transferor to the transferee constitutes a “service by way of transfer of a going concern as a whole or an independent part thereof” and is therefore an exempt supply under Sl. No. 2 of N/N 12/2017-CT(R). It further ruled that the work orders relating to digital asset management, GIS/WebGIS-based monitoring and stakeholder orientation for the State PHE Directorate are “pure services” to a Government department in relation to functions under JJM, eligible for exemption under Sl. No. 3 of N/N 12/2017-CT(R). Post-transfer invoices in continuation of such work orders retain the same taxability.
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Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N/N 12/2017-CT
Case-Laws
GST
AAR held that security and scavenging services provided by the applicant to Government of West Bengal medical colleges and hospitals are exempt from GST under Entry 3 of N/N 12/2017-CT (Rate) dated 28.06.2017. The authority found the services to be “pure services” (no supply of goods), supplied to the State Government, and in relation to functions entrusted to Panchayats/Municipalities under Entries 23 of the Eleventh Schedule and 6 of the Twelfth Schedule (health, sanitation, public health, conservancy, solid waste management). All three statutory conditions being satisfied, the services were held squarely covered by the exemption notification.
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Writ against GST demand dismissed; taxpayer directed to appeal u/s 107 CGST Act with extended deadline
Case-Laws
GST
HC held the writ petition challenging the GST demand order and SCN as not maintainable in view of the efficacious statutory appellate remedy under Section 107 CGST Act. The Court found the plea of non-access to the SCN and order via “additional notices' tab” not bona fide, noting the substantial delay, absence of explanation for non-response to SCN, and non-attendance of personal hearing. However, recognising that the petitioner had no opportunity to contest the matter on merits, HC relegated the petitioner to the appellate forum, extending time for filing appeal in line with precedent, subject to requisite pre-deposit.
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Refund rejection communication u/s107(11) KGST & CGST held appealable; appellate dismissal set aside, remanded
Case-Laws
GST
HC held that the refund rejection communication issued under s.107(11) of the KGST & CGST Acts constituted a proper, appealable refund rejection order. The First Appellate Authority erred in summarily dismissing the appeal as not maintainable on the incorrect premise that no refund rejection order existed and without recording any findings on merits or considering the relevant statutory provisions. HC set aside the impugned appellate order and remanded the matter to the First Appellate Authority for fresh consideration on merits in accordance with law, thereby allowing the petition by way of remand.
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Carbonated drinks in restaurants are composite restaurant service under Clause 6(b) Schedule II, Entry 7, taxed 18% GST
Case-Laws
GST
AAR held that supply of carbonated drinks (aerated water) by the applicant's restaurant, whether served alone or along with food, constitutes “restaurant service” and a composite supply under Clause 6(b) of Schedule II. The beverages are value-added, served in restaurant glassware with accompaniments, and consumed using the restaurant's facilities, thus qualifying as supply of “any drink (other than alcoholic liquor for human consumption)” as part of restaurant service. The principal supply is restaurant service, taxable as a service under Entry 7 of Notification 11/2017-Central Tax (Rate). As the restaurant is in a “specified premises,” the applicable GST rate is 18% on such supplies.
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AAR: JJM digitalisation and monitoring services treated as pure services, GST exempt under Notification 12/2017-CT, serial 3
Case-Laws
GST
AAR held that the applicant's activities for the State PHE Directorate under the JJM-comprising digitalisation and monitoring of water supply schemes, GIS-based data management, development and enhancement of software/applications (including Jal Mitra and UTWID generation), technical consultancy, documentation, and orientation programmes-constitute “pure services” with no supply of goods. These services are directly in relation to supply of safe drinking water, a function covered under serial no. 11 of the Eleventh Schedule to Art. 243G and serial no. 5 of the Twelfth Schedule to Art. 243W. Accordingly, the services are classifiable under serial no. 3 of Notification No. 12/2017-CT (Rate) and are exempt from GST.
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Section 8 company under Companies Act 2013 treated as body corporate; sponsorship services taxable under GST on forward charge
Case-Laws
GST
The AAR held that the applicant, a not-for-profit entity incorporated under the Companies Act, 1882 and presently governed by s. 8 of the Companies Act, 2013, qualifies as a “company” and hence a “body corporate” under the Companies Act, 2013. It is neither a co-operative society nor a body corporate notified for exclusion. Consequently, for sponsorship services supplied by the applicant to recipients in the taxable territory, the applicant falls within the expression “body corporate” in the relevant GST notifications. Such sponsorship services do not fall under reverse charge; GST liability is to be discharged by the applicant on a forward charge basis.
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AAR: Municipal service contracts to local authorities u/s2(69) CGST, composite supplies, exemption only via Entry 3A
Case-Laws
GST
AAR held that services provided by the applicant to designated Municipal Corporations and Municipalities are rendered to “local authorities” under s.2(69) CGST Act, as these bodies are “Municipalities” under Arts. 243P and 243Q of the Constitution. The activities are in relation to functions entrusted under Arts. 243G and 243W, read with the Eleventh and Twelfth Schedules. However, since certain contracts involve supply of spare parts and other goods, the transactions constitute composite supplies with maintenance as the principal supply. Exemption under Entry 3 (pure services) of N/N. 12/2017 is inapplicable; exemption, if any, is available only under Entry 3A where the value of goods does not exceed 25% of the total supply.
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Proceedings u/s73 U.P. GST Act Void When Initiated Against Deceased Proprietor Without Notifying Legal Heirs
Case-Laws
GST
HC quashed proceedings initiated under s.73 of the U.P. GST Act, 2017 against a proprietary concern whose sole proprietor had died prior to issuance of show cause notice. The Court held that s.93 governs the liability of legal representatives for tax, interest or penalty post death, but does not authorize determination of liability in the name of a deceased person. It is a sine qua non that legal representatives be issued notice and heard before any determination. As both the show cause notice and the order were passed against a dead person without notice to legal representatives, the proceedings were declared void and the petition allowed.
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Jal Jeevan Mission data collection via mobile app held exempt pure service under Art. 243G, 243W, Notification 12/2017-CT
Case-Laws
GST
AAR held that the applicant's services of collecting household data through a mobile app for Functional Household Tap Connection (FHTC) under the Jal Jeevan Mission constitute pure services in relation to functions entrusted to Panchayats and Municipalities under Art. 243G and 243W of the Constitution. The activities, involving software development and data collection without any supply of goods, are integrally connected to supply of safe drinking water and water distribution networks in West Bengal. Accordingly, the services are classifiable under Sl. No. 3 of Notification No. 12/2017-CT (Rate) and are exempt from GST.
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Tax demands before 04.09.2019 barred against successful resolution applicant due to IBC clean slate after CIRP
Case-Laws
GST
HC, dealing with tax demands post-CIRP under IBC, held that in view of prior coordinate bench rulings in the petitioner's own matters and the language of NCLT orders, the relevant date of final approval of the resolution plan is 04.09.2019, when the new management assumed control on a “clean slate” basis. Consequently, the impugned order raising demands for the period prior to 04.09.2019 was set aside as unsustainable against the successful resolution applicant. The respondent authority was granted liberty to issue a fresh show cause notice for any period after 04.09.2019, to be adjudicated in accordance with law. The petition was disposed of on these terms.
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Clarifying CGST Sections 129 and 130: Confiscation Threshold, Tax Evasion Intent, and Limits After Section 67(6) Omission
Case-Laws
GST
HC upheld the independence and mutual exclusivity of Sections 129 and 130 CGST, holding that confiscation under Section 130 can be invoked at the threshold if, upon interception and seizure during transit, the proper officer forms an opinion of intention to evade tax based on attendant circumstances. Section 129 applies where no such intention is found, and goods must then be dealt with strictly under that provision. Authorities cannot rely on Section 67(6) post-omission. All MOV-10 notices and MOV-11 orders are to be re-examined in light of these principles; where inconsistent, they must be withdrawn and goods released under Section 129. Petitions were disposed of accordingly.
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GST exemption for JJM pure services: data validation, GIS work, training under Notification 12/2017-CT, Serial No.3
Case-Laws
GST
AAR held that the applicant's activities relating to field-level data validation of Functional Household Tap Connections, orientation programmes for mission stakeholders, and GIS-based collection and visualization of components of Piped Water Supply Schemes are integrally connected to supply of safe drinking water under JJM. These services fall within functions under Serial No. 11 of the Eleventh Schedule to Art. 243G and Serial No. 5 of the Twelfth Schedule to Art. 243W. As the contracts involve only software development, data management and training, with no supply of goods, they constitute “pure services”. Accordingly, they are classifiable under Sl. No. 3 of Notification No. 12/2017-CT (Rate) and are exempt from GST.
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Interim Protection Granted Against Composite Section 74 CGST Demand-Cum-Show Cause Notices Covering Multiple Tax Periods
Case-Laws
GST
HC entertained a challenge to a composite demand-cum-show cause notice issued under Section 74 of the CGST Act, 2017 covering multiple tax periods. Observing that a coordinate bench had earlier granted a reasoned interim order in similar matters, and that no contrary view had been taken by any other bench, the HC applied the rule of consistency and noted that three other HCs had decided the issue in favour of assessees. Finding a prima facie case, the HC granted interim protection in the present and connected petitions where no interim relief had yet been granted. Application disposed.
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Contractor allowed to seek refund of differential GST on pre-GST works contracts, similar to earlier writ directions
Case-Laws
GST
HC dealt with a writ petition seeking refund of differential GST (GST minus VAT) on works contracts executed under the earlier VAT regime, where contractors had not remitted GST. Noting that a co-ordinate Bench had already issued comprehensive directions on an identical issue, the HC held the petitioner similarly circumstanced and entitled to the same relief. Earlier restoration on the ground of non-hearing was cured by affording full opportunity to respondents, satisfying principles of natural justice. The HC disposed of the petition by directing respondents to consider petitioner's representations and pass reasoned orders in accordance with law, reserving liberty to challenge any adverse decision.
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Contractor entitled to reimbursement of extra tax from KVAT to GST transition on ongoing works, with returns relaxed
Case-Laws
GST
HC held that the petitioner-contractor is entitled to reimbursement of differential tax arising from transition from KVAT to GST in respect of ongoing works contracts, following its earlier decision in a similar matter. The respondent-State and its agencies were directed to segregate pre- and post-01.07.2017 work, assess tax liability under KVAT for pre-GST works and under GST for post-GST works, compute input tax credit, and determine the tax difference. Authorities may revise contract values through supplementary agreements and must reimburse any additional tax burden, including where pre-GST works are paid post-GST. Petitioner is allowed to file or amend GST returns without interest, penalty, or limitation. Petition disposed.
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Tax authority told to adjust SGST and CGST toward IGST and refund excess u/s 77 GST Act
Case-Laws
GST
HC quashed the impugned orders concerning misclassification of tax paid under SGST and CGST instead of IGST. It directed the tax authorities to reconsider the matter afresh by duly appropriating the amounts already deposited under SGST and CGST towards the IGST liability. The Court further mandated that, upon such reconsideration, any excess payment or refund legitimately due to the petitioner shall be processed and disbursed forthwith in accordance with Section 77 of the GST Act. The writ petition was accordingly disposed of with these directions.
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GST on chit funds: Only foreman commission taxable; interest and penalties on subscriber defaults treated as exempt loans
Case-Laws
GST
HC held that while remuneration/commission up to 7% of the gross chit amount received by the foreman is taxable under GST as per Section 21(b) of the Chit Funds Act, 1982, interest and penalty recovered from defaulting subscribers under Section 21(c) are of a different character. Relying on the characterization of chit amounts as loans recoverable as debt, the Court held that such interest/penalty falls within Entry 27 of Notification 12/2017 as exempt interest on loans and cannot be treated as additional service fee. Orders of the AAR and AAAR were quashed and the writ petition was allowed.
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Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)
Case-Laws
GST
HC held that petitioner, an Input Service Distributor, could not be denied transition and distribution of eligible ITC merely due to GSTN portal glitches that prevented timely filing of TRAN-01 and consequent distribution within one month under Rule 39(1)(a) of the CGST Rules. Interpreting Section 140(7) CGST Act, the HC held that legitimate transitional credit, clearly reflected in TRAN-01, must be given effect notwithstanding technical or system limitations. HC directed the tax authorities to reflect Rs. 99,18,972/- in the petitioner's Electronic Credit Ledger within three months, with GSTN's cooperation if necessary, and granted the petitioner one further month thereafter to distribute such credit to its sub-offices. Petition was disposed of accordingly.
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GST demand on escrowed lease amounts for government entities quashed, relying on Finance Ministry clarification and exemption
Case-Laws
GST
HC examined the levy of GST on lease amounts deposited in an escrow account, meant to be ultimately transferred to the Ministry of Urban Development or the Consolidated Fund of India. Petitioner contended that receipts included consideration from Government Departments and Autonomous Bodies, which are exempt from GST, and that demand raised on the escrowed sums was unwarranted. Relying on the Ministry of Finance's clear opinion that the CGST, Delhi South demand was devoid of merit, HC set aside the impugned order dated 29 January 2025 and disposed of the petition.
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Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declined
Case-Laws
GST
HC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory remedy under the GST appellate mechanism. Relying on the principle that complex factual disputes and voluminous evidence must be examined by the appellate authority, HC relegated the Petitioner to appeal under Section 107 of the CGST Act. Considering the plea of absence of personal hearing and delayed uploading of SCN as issues warranting appellate scrutiny, HC directed that, if appeal with requisite pre-deposit is filed by 15 January 2026, it shall not be rejected on limitation and must be decided on merits. Petition disposed.
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IndiGo moves Delhi HC seeking refund of Rs 900 crore Customs duty
GST
Dated:- 12-12-2025
PTI
New Delhi, Dec 12 (PTI) InterGlobe Aviation, which operates the IndiGo airline, on Friday approached the Delhi High Court seeking refund of more than Rs 900 crore paid as Customs duty on aircraft engines and parts re-imported into India after overseas repairs.
The plea came up before a bench of Justices Prathiba M Singh and Shail Jain. However, Justice Jain recused herself from hearing the matter since her son is a pilot with IndiGo.
The matter will now be heard by another bench subject to the orders of the chief justice.
IndiGo, in its plea, contended that the levy of Customs duty on such re-imports was unconstitutional and amounted

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Haryana CM launches mobile app, online services of excise dept
GST
Dated:- 12-12-2025
PTI
Chandigarh, Dec 12 (PTI) Haryana Chief Minister Nayab Singh Saini on Friday launched a mobile app and online services of the excise and taxation department, aimed at making departmental processes fully tech-driven, ensuring time-bound delivery of services to citizens, and strengthen revenue management.
Saini inaugurated the 'Kar Hiteshi' mobile application developed by the department. The app allows citizens to report GST-related irregularities easily and confidentially.
Users can upload photos, videos or documents to report issues such as fake billing, wrongful input tax credit, unregistered business operations, non-issuance of bills,

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signed permission letters, said the statement.
Saini directed that other excise services, including brand label registration and the licensing module, should also be brought online at the earliest to make departmental processes fully technology-based.
The CM also reviewed the functioning of the excise and taxation department.
It was informed that Haryana has recorded the highest 21 per cent growth in net SGST (State Goods and services tax) collection at the national level, compared to the national average of 6 percent.
The state's net SGST collection in November 2025 stood at Rs 3,835 crore, which is 17 per cent higher than November last year.
The total GST collection till November in the current financial year has reached Rs 83,

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Appeal within limitation u/s 107(4) CGST as communication date is Day Zero; remand for fresh hearing
Case-Laws
GST
HC held that the First Appellate Authority erred in treating the appeal as time-barred. The order-in-original dated 24.01.2024 was communicated on 01.02.2024, and the appeal filed on 01.06.2024 was within the permissible extended period of one month under Section 107(4) CGST Act, 2017, treating the date of communication as Day Zero. Relying on the Delhi HC view, the court held the appeal to be within limitation and not requiring condonation of delay. Consequently, the impugned appellate order dated 19.06.2025 was set aside and the matter remanded to the Appellate Authority for fresh adjudication on merits after granting hearing to the parties.
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