Author: admin_gst

Writ petition dismissed for delay and failure to exhaust statutory remedy under Articles 226 and 227; GSTR dispute not exceptional
Case-Laws
GST
The HC dismissed the writ petition under Articles 226 and 227 for want of maintainability, holding that the petitioner failed to demonstrate sufficient cause for inordinate delay and unjustifiably bypassed the statutory alternative remedy to challenge the impugned order dated 17 August 2024. Allegations concerning excess input tax credit in GSTR-3B vis-à-vis GSTR-2A did not justify invocation of discretionary writ jurisdiction absent promptness or exceptional circumstances. Applying established parameters restricting exercise of Article 226 discretion, the Court declined to exercise relief against an assessment/order capable of statutory challenge and accordingly dismissed the petition.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Email service of order meets Section 169 CGST; delay in portal filing doesn't bar appeals under Section 107 CGST
Case-Laws
GST
The HC held that electronic communication of the impugned order (email) satisfied service requirements under Section 169 CGST and that delay in uploading Form DRC-07 or portal posting did not render the order time-barred. The court found prima facie service by email sufficient despite multiple noticees and considerable ITC allegations. The impugned order was declared appealable; the Petitioner was permitted to file statutory appeals under Section 107 CGST by 30 September 2025 with the requisite pre-deposit. If filed within that period, the appeals shall not be dismissed on limitation grounds and shall be adjudicated on merits. Petition disposed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Composite SCN covering multiple financial years void as Sections 73/74 require year-specific SCNs and assessments
Case-Laws
GST
The HC allowed the petition and quashed the composite SCN and resultant assessment order issued by the respondents insofar as they aggregate multiple financial years into a single proceeding. The court held Sections 73/74 (including sub-sections prescribing 3/5-year limitation) treat each financial year as a distinct tax period; therefore issuance of a single SCN spanning more than one financial year is impermissible and results in jurisdictional overreach rendering the order void ab initio. The HC directed that show-cause notices and assessments must be year-specific in accordance with the limitation scheme and statutory safeguards, and that annual returns delineate the applicable tax period for issuance of SCNs.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appellant remanded after dismissal for non-compliance with GST pre-deposit and DRC-03; authority must consider condonation
Case-Laws
GST
The HC set aside the impugned order dismissing the appellant's appeal for non-compliance with the pre-deposit requirement and non-production of Electronic Cash/credit ledger or Form GST DRC-03 and self-certified copy of the order. The court found an eight-day delay in filing but noted the Appellate Authority's power to condone up to 30 days and that the appellant demonstrated practical difficulties and tendered the challan; the Authority erred in dismissing without affording condonation. The petition is allowed by remand: if the appellant files a self-certified copy of the impugned order, an application for condonation and necessary deposit within one week of receipt of the certified copy, the Appellate Authority shall reconsider the appeal in accordance with law.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Challenged orders quashed; matters remitted for fresh adjudication; petitioner must pay additional 15% cash within 30 days
Case-Laws
GST
The HC quashed the impugned orders dated 21.12.2024 and remitted the matters to the first respondent for fresh adjudication on merits and in accordance with law. The court observed that the second respondent correctly rejected the belated appeals filed 62 days beyond the condonable period, given the petitioner's failure to respond to show-cause notices or appear for personal hearing; however, in view of the petitioner having deposited 100% of disputed tax for October and December 2023 and 10% for November 2023, equity warranted relief. The petitioner is directed to pay an additional 15% of the disputed tax for November 2023 in cash via Electronic Cash Register within 30 days of receipt of this order. Petition disposed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petition allowed: show-cause notice uploaded without service or hearing, 288-day delay condoned; appeal allowed on 15% deposit
Case-Laws
GST
The HC allowed the petition, holding that principles of natural justice were violated by uploading the show-cause notice on the GST portal without physically serving the Petitioner and without affording a hearing. The Court found the petitioner's explanation for a 288-day delay in filing the appeal to be bona fide and, accordingly, set aside the impugned order dated 28.03.2025 passed by Respondent 1 and condoned the 288-day delay. Conditionally permitting the appeal to proceed, the HC directed the Petitioner to remit an additional deposit of 5% of the disputed tax demand, over and above the 10% statutory deposit (as agreed), to Respondent 2 within four weeks of receipt of the order. Petition disposed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Centre for exempting insurance premium for individuals from GST
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) The Centre has proposed exempting life and health insurance policies for individuals from GST, Bihar Deputy Chief Minister and convenor of insurance GoM Samrat Choudhary said on Wednesday.
Currently, health and life insurance premium attracts 18 per cent GST.
The 13-member state Group of Ministers on insurance held a meeting on Wednesday.
Almost all states were in favour of the proposal, but they asked the GST Council to device a mechanism by which the GST rate cut benefits are passed on to the customer, said Telangana Deputy Chief Minister Mallu Bhatti Vikramarka, a member of the GoM.
“We made it clear that

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

has been discussed and the GoM report will be presented to the Council,” Choudhary told reporters here after the meeting of the GoM.
“All members have given their approval for lowering rates. Some states have given their own views,” he said, adding a final call on rates will be taken by the Council.
The Centre's proposal on insurance is part of the overall next-Gen GST reform proposal under which goods and services tax will be levied at 2 rates 5 and 18 per cent based on categorisation of products as merit and standard.
The GoM on health and life insurance was set up in September to suggest tax rates.
The panel, which includes ministers from Uttar Pradesh, Rajasthan, West Bengal, Karnataka, Kerala, Andhra Pradesh, Goa, Gujarat, Me

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Centre for exempting individual insurance premium from GST: Samrat Choudhary
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) The Centre has proposed exempting individual life and health insurance policies from GST, Bihar Deputy Chief Minister and convenor of insurance GoM Samrat Choudhary said on Wednesday.
Currently, health and life insurance premium attracts 18 per cent GST.
The Group of Ministers (GoM) on life and health insurance will submit its report to the GST Council. The report will also include views and concerns expressed by some state finance ministers, he said.
“The Centre's proposal is clear that the individual insurance policies should be exempt from GST. This has been discussed and the GoM report will be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Centre for exempting insurance premium from GST: Samrat Choudhary
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) The Centre has proposed exempting life and health insurance premium from GST, Bihar Deputy Chief Minister and convenor of insurance GoM Samrat Choudhary said on Wednesday.
Currently, health and life insurance premium attracts 18 per cent GST.
The Group of Ministers (GoM) on life and health insurance will submit its report to the GST Council. The report will also include views and concerns expressed by some state finance ministers, he said.
“The Centre's proposal is clear that the insurance sector's individual and family (policies) should be exempt from GST. This has been discussed and the GoM report will be p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Centre to build consensus with states in coming weeks on GST reforms: Sitharaman
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) Finance Minister Nirmala Sitharaman on Wednesday said the next-generation GST reforms is a step towards making India Aatmanirbhar and the central government looks at building consensus with states in the coming weeks.
The Centre's proposal on GST reforms is based on three pillars structural reforms, rate rationalisation and ease of living, she said.
During a meeting with GoMs on rate rationalisation, insurance taxation and compensation cess, Sitharaman “emphasised that the proposal by the Central Government is with a vision to usher in the next generation of GST reforms in India's journey towards

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sitharaman meets GST GoMs; explains necessity of tax reforms
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) Finance Minister Nirmala Sitharaman on Wednesday presented to GoMs from states her government's plans for sweeping reforms in the GST regime that involves slashing tax rates and easing compliance burden for businesses.
The GoMs on rate rationalisation, insurance taxation and compensation cess will over two days deliberate on the Centre's 'next-gen' GST reforms under which tax will be levied at 5 and 18 per cent rates. A special 40 per cent rate has been proposed on 5-7 items, including sin goods.
GST is currently levied at 5, 12, 18 and 28 per cent. While food and essential items are either at nil or 5 per cent rate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

st 21.
As per an SBI Research report, the proposal, if implemented, could result in revenue loss of about Rs 85,000 crore a year. For the current fiscal, the loss to revenue is estimated at Rs 45,000 crore assuming the new tax rates are implemented from October 1.
The Centre's proposal once approved by the GoMs will be placed before the GST Council, comprising ministers from Centre and all states, in its meeting next month. Prime Minister Narendra Modi has announced rollout of the GST reforms by Diwali.
The SBI Research report estimated that the effective weighted average GST rate came down from 14.4 per cent at the time of inception to 11.6 per cent in September 2019. Given the current rationalisation of rates, the effective weighted

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rupee appreciates 26 paise to close at 87.13 against US dollar
GST
Dated:- 19-8-2025
PTI
Mumbai, Aug 19 (PTI) The rupee appreciated 26 paise to close at 87.13 against the US dollar on Tuesday, supported by optimism over GST restructuring and positive domestic equity markets.
Forex traders said rupee is expected to trade with a positive bias as easing worries over additional tariffs by the US boosted market sentiments after the meeting between US President Donald Trump and Russian President Vladimir Putin.
At the interbank foreign exchange market, the rupee opened at 87.24 against the US dollar, touched an intraday low of 87.31 and a high of 86.92, and settled at 87.13, registering a gain of 26 paise over its previous close.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

emerit goods.
The proposed two-slab regime, if approved by the GST Council, will replace the current four slabs in the Goods and Services Tax (GST) regime, doing away with the 12 per cent and 28 per cent slabs.
“We expect the rupee to trade with a positive bias on upbeat domestic market sentiments due to GST rationalisation and fading trade tariff concerns. Falling crude oil prices and overall weakness in the greenback may also support the rupee,” Chaudhary said.
However, increased demand of dollar by importers may cap sharp gains. Traders may take cues from building permits and housing starts data from the US. USD-INR spot price is expected to trade in a range of 86.70 to 87.40, Chaudhary said.
According to Dilip Parmar, Senior Res

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Cabinet approves bill to regulate online gaming platforms; real money games may face ban
GST
Dated:- 19-8-2025
PTI
New Delhi, Aug 19 (PTI) Union Cabinet has approved a bill related to promotion and regulation of online gaming, and the government is likely to bar platforms offering any online money gaming service, a source said on Tuesday.
The bill is likely to be tabled in Parliament on Wednesday, the source added.
“The Cabinet has approved the bill to regulate online gaming platforms that involve real money. The government is trying to table the bill in Parliament on Wednesday,” the source said on condition of anonymity.
The bill has taken into account significant mental health issues among users of online games, particul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

7, Head Digital Works, Junglee Games and others challenging the ban imposed by the Tamil Nadu government.
The court rejected arguments of the real money gaming firms challenging jurisdiction of the state to regulate digital platforms as well as their argument to differentiate “games of chance” from the “game of skills”.
The Tamil Nadu government, citing an expert committee report, said that online games involving real money have posed serious mental and physical health risks to the citizens, including suicides by some, in the state.
The court upheld that the state has full competence to pass legislation to govern matters affecting public health and rejected arguments challenging its power to ban game of skills involving real money.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 83(1) limits provisional attachments; renewal beyond one year under Section 83(2) is invalid as exceeding executive power
Case-Laws
GST
SC held that the respondent lacked authority to issue subsequent provisional attachment orders under sub-section (1) of Section 83 after the initial provisional attachment had ceased by efflux of one year under sub-section (2); permitting renewal would render sub-section (2) otiose and exceed executive power by effectively supplanting statutory prescription. The Court reaffirmed that executive measures may supplement but cannot supplant statutory law and that draconian attachment powers must be construed so as to preserve legislative intent. The impugned orders dated 13 Nov and 18 Dec 2024 were declared invalid, the appeal was allowed, and the appellant's bank accounts ordered defreezed and made operable upon production of this judgment.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Stay of recovery and pre-deposit under Section 161 CGST dismissed; petitioner to file undertaking and comply with Section 112(8)
Case-Laws
GST
The HC dismissed the petitioner's writ seeking stay of recovery and pre-deposit under section 161 of the CGST Act, holding that established CBIC guidelines govern recovery where the first appeal has been disposed of until the Appellate Tribunal is operational, leaving no substantive relief. The petitioner was granted liberty to comply with the CBIC circular by filing an undertaking with the jurisdictional proper officer undertaking to file an appeal before the Appellate Tribunal when it comes into operation in accordance with section 112 timelines, and to make the statutory pre-deposit under section 112(8) within 15 days of receipt of this order. Petition disposed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Issuing summons not 'initiation of proceedings' under Section 6(2)(b) – formal start requires service of show cause notice
Case-Laws
GST
SC held that issuance of summons does not amount to the “initiation of any proceedings” under Section 6(2)(b) of the CGST Act; formal initiation occurs upon service of a show cause notice delineating the subject matter. The Court construed “subject matter” as the specific tax liability, deficiency or obligation framed in adjudicatory proceedings and held that overlapping or investigative acts (summons, search, seizure) do not ipso facto create identical subject matter attracting the bar in Section 6(2)(b). Section 6(2)(a) requires a proper officer issuing an order under the CGST Act to communicate a corresponding order to the State/UT counterpart to prevent multiplicity of proceedings. Petition disposed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Refunds for GST on ocean freight (CIF imports) maintainable despite Section 54 time bar after notifications voided
Case-Laws
GST
The HC held that refund claims for GST paid on ocean freight (CIF imports) consequent to the invalidation of Notifications Nos.8 & 10/2017 are maintainable notwithstanding the statutory period under Section 54, because the Supreme Court's judgment declaring those notifications void operates retrospectively absent an express prospective application. The court noted the doctrine of prospective overruling applies only where the Supreme Court so directs and found no such direction. Reliance on prior HC precedent considering similar facts was endorsed. Consequently, the impugned orders rejecting the refund applications as time-barred were set aside and the petition allowed, directing consideration of the refund claims on merits.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petitioner may seek GST registration restoration under Section 29(2)(c) by complying with proviso to sub-rule (4) Rule 22
Case-Laws
GST
The HC disposed the writ petition and directed that the petitioner, whose GST registration was cancelled under Section 29(2)(c) for non-filing of returns for six months, may seek restoration by approaching the duly empowered officer within two months. If the petitioner furnishes all pending returns and makes full payment of tax, interest and late fees as required by the proviso to sub-rule (4) of Rule 22, the officer may drop proceedings and pass an appropriate order in Form GST REG-20. The Court observed cancellation under Section 29(2)(c) has serious civil consequences and left restoration to the statutory procedure and discretion of the competent officer upon compliance.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Writ petition dismissed for unexplained 11-month delay and laches; challenge to GST adjudication barred, note Section 73(10)
Case-Laws
GST
The HC dismissed the petitioner's writ petition for relief against an adjudication order under the GST Act, holding the challenge barred by delay and laches. The court found the petitioner failed to explain an approximately 11-month delay in seeking writ relief against an order dated 21 August 2024 and declined to exercise discretionary writ jurisdiction, notwithstanding that Section 73(10) limits adjudication timeframes. The HC observed the availability of alternative statutory remedies under the GST regime and directed that factual and legal disputes concerning understatement in GSTR-3B vis-à-vis GSTR-1 be agitated before the competent adjudicating authority. Petition dismissed; no interference granted.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Retrospective GST registration cancellation set aside for noncompliance with Rule 10A CGST Rules and Section 29(2)
Case-Laws
GST
The HC set aside the retrospective cancellation of the petitioner's GST registration for noncompliance with Rule 10A CGST Rules and for lack of a reasoned order under Section 29(2), holding that retrospective revocation requires a show-cause notice contemplating such effect and a reasoned application of mind. The court directed that the cancellation shall be effective only from the date of issuance of the SCN, namely 6 August 2024, while permitting the revenue to initiate further proceedings if it intends to pursue retrospective cancellation in accordance with law. The petition is disposed of.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Writ dismissed after taxpayer's unequivocal admission of wrongful input tax credit; procedural lapses not fatal; s.50(3) interest
Case-Laws
GST
The HC dismissed the writ petition, holding that notwithstanding procedural objections including alleged violation of natural justice, an unreasoned and unsigned order and breaches of Rule 26(3) and Rule 142(1) of the BGST/CGST Rules, the impugned order emanated from the petitioner's unequivocal admission of wrongfully availing and utilising input tax credit for 2017-18. The court found no substantive prejudice requiring judicial interference: the petitioner had filed a reply and no mandatory personal hearing omission vitiated the outcome. The Proper Officer merely raised a demand for interest under s.50(3) of the BGST Act, 2017; no penalty was imposed. Exercise of writ jurisdiction was declined and the petition was dismissed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seized goods released after invoice and wedding card proved legitimacy; Section 129(1)(a) penalty payment ordered within three weeks
Case-Laws
GST
HC held that the invoice produced in favour of the petitioner and corroborative documentary evidence (wedding card) sufficiently established the legitimacy of the seized goods; the State/Department failed to impugn the invoice or the marriage fact. The December 31, 2018 Circular was held applicable; the detention and seizure could not be sustained. The impugned order dated July 9, 2025 was quashed and set aside. Authorities are directed to undertake the statutory exercise under Section 129(1)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017 within three weeks and to release the goods to the petitioner upon payment of the penalty prescribed under that provision. Petition disposed of.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Set aside order rejecting refund of unutilized input tax credit for zero-rated exports; refund to be processed with interest
Case-Laws
GST
The HC set aside the impugned order rejecting the petitioner's refund claim of unutilized input tax credit for zero-rated exports, holding the rejection unsustainable where shipping bills dated from 13 Sept 2021 and customs records corroborated export transactions despite the LUT being filed on 26 Aug 2021. The court directed the respondent to process and credit the petitioner's refund with statutory interest within two weeks, and further ordered that if the refund is not credited by 3 Sept 2025, interest at 12% per annum shall be payable to the petitioner. Petition allowed; impugned order dated 14 Nov 2024 quashed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Matter remitted to Commissioner for reconsideration of Electronic Credit Ledger blockage under Rule 86A, CGST Rules, 2017
Case-Laws
GST
The HC remitted the matter to the Commissioner, CGST, Ghaziabad, directing reconsideration of the Electronic Credit Ledger blockage effected under Rule 86A, CGST Rules, 2017, on grounds implicating principles of natural justice and the requirement of a pre-decisional hearing. The petitioner is ordered to file a reply/objection within one week from the judgment. A personal hearing is fixed for 25 August 2025 at 11:00 AM before the Commissioner. The Commissioner is directed to pass a reasoned, expeditious order preferably within one week of the hearing. The petition is disposed of, without adjudicating the framed legal questions, for fresh decision in accordance with law.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rupee appreciated 40 paise to close at 86.99 against US dollar
GST
Dated:- 19-8-2025
PTI
Mumbai, Aug 19 (PTI) The rupee appreciated 40 paise to close at 86.99 (provisional) against the US dollar on Tuesday, supported by optimism over GST restructuring and positive domestic equity markets.
Forex traders said rupee is expected to trade with a positive bias as easing worries over additional tariffs by the US boosted market sentiments after the meeting between US President Donald Trump and Russian President Vladimir Putin.
At the interbank foreign exchange market, the rupee opened at 87.24 against the US dollar, touched an intraday low of 87.31 and a high of 86.92, and settled at 86.99 (provisional), registering a gain of 40 pai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r cent top bracket for 5-7 demerit goods.
The proposed two-slab regime, if approved by the GST Council, will replace the current four slabs in the Goods and Services Tax (GST) regime, doing away with the 12 per cent and 28 per cent slabs.
“We expect the rupee to trade with a positive bias on upbeat domestic market sentiments due to GST rationalisation and fading trade tariff concerns. Falling crude oil prices and overall weakness in the greenback may also support the rupee,” Chaudhary said.
However, increased demand of dollar by importers may cap sharp gains. Traders may take cues from building permits and housing starts data from the US. USD-INR spot price is expected to trade in a range of 86.70 to 87.40, Chaudhary said.
Meanwhile

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =