Author: admin_gst

AAR clarifies medicaments under pharmacopoeia formulas taxed at 5% GST under HSN 30039014, 30049014, Notification 1/2017

AAR clarifies medicaments under pharmacopoeia formulas taxed at 5% GST under HSN 30039014, 30049014, Notification 1/2017Case-LawsGSTAAR held that the applicant’s products qualify as “medicaments” under the GST Tariff when manufactured exclusively as per f

AAR clarifies medicaments under pharmacopoeia formulas taxed at 5% GST under HSN 30039014, 30049014, Notification 1/2017
Case-Laws
GST
AAR held that the applicant's products qualify as “medicaments” under the GST Tariff when manufactured exclusively as per formulae in the specified authoritative pharmacopoeias. Medicaments consisting of two or more constituents, mixed for therapeutic or prophylactic use and not put up in measured doses or retail packing, are classifiable under HSN 30039014 and fall under Entry 233 of Schedule I to Notification No. 1/2017-CT (Rate). All other such medicaments, whether mixed or unmixed and put up in measured doses or retail packing, are classifiable under HSN 30049014 under Entry 234. In both classifications, GST rate applicable is 5%.
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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

Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N/N 12/2017-CTCase-LawsGSTAAR held that security and scavenging services provided by the applicant to Government of West Bengal medical colleges and

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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GST exemption for JJM pure services: data validation, GIS work, training under Notification 12/2017-CT, Serial No.3

GST exemption for JJM pure services: data validation, GIS work, training under Notification 12/2017-CT, Serial No.3Case-LawsGSTAAR held that the applicant’s activities relating to field-level data validation of Functional Household Tap Connections, orient

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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Clarifying CGST Sections 129 and 130: Confiscation Threshold, Tax Evasion Intent, and Limits After Section 67(6) Omission

Clarifying CGST Sections 129 and 130: Confiscation Threshold, Tax Evasion Intent, and Limits After Section 67(6) OmissionCase-LawsGSTHC upheld the independence and mutual exclusivity of Sections 129 and 130 CGST, holding that confiscation under Section 13

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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Jal Jeevan Mission data collection via mobile app held exempt pure service under Art. 243G, 243W, Notification 12/2017-CT

Jal Jeevan Mission data collection via mobile app held exempt pure service under Art. 243G, 243W, Notification 12/2017-CTCase-LawsGSTAAR held that the applicant’s services of collecting household data through a mobile app for Functional Household Tap Conn

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

Tax demands before 04.09.2019 barred against successful resolution applicant due to IBC clean slate after CIRPCase-LawsGSTHC, dealing with tax demands post-CIRP under IBC, held that in view of prior coordinate bench rulings in the petitioner’s own matters

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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Tax authority told to adjust SGST and CGST toward IGST and refund excess u/s 77 GST Act

Tax authority told to adjust SGST and CGST toward IGST and refund excess u/s 77 GST ActCase-LawsGSTHC quashed the impugned orders concerning misclassification of tax paid under SGST and CGST instead of IGST. It directed the tax authorities to reconsider t

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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Contractor entitled to reimbursement of extra tax from KVAT to GST transition on ongoing works, with returns relaxed

Contractor entitled to reimbursement of extra tax from KVAT to GST transition on ongoing works, with returns relaxedCase-LawsGSTHC held that the petitioner-contractor is entitled to reimbursement of differential tax arising from transition from KVAT to GS

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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Proceedings u/s73 U.P. GST Act Void When Initiated Against Deceased Proprietor Without Notifying Legal Heirs

Proceedings u/s73 U.P. GST Act Void When Initiated Against Deceased Proprietor Without Notifying Legal HeirsCase-LawsGSTHC quashed proceedings initiated under s.73 of the U.P. GST Act, 2017 against a proprietary concern whose sole proprietor had died prio

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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Contractor allowed to seek refund of differential GST on pre-GST works contracts, similar to earlier writ directions

Contractor allowed to seek refund of differential GST on pre-GST works contracts, similar to earlier writ directionsCase-LawsGSTHC dealt with a writ petition seeking refund of differential GST (GST minus VAT) on works contracts executed under the earlier

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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Interim Protection Granted Against Composite Section 74 CGST Demand-Cum-Show Cause Notices Covering Multiple Tax Periods

Interim Protection Granted Against Composite Section 74 CGST Demand-Cum-Show Cause Notices Covering Multiple Tax PeriodsCase-LawsGSTHC entertained a challenge to a composite demand-cum-show cause notice issued under Section 74 of the CGST Act, 2017 coveri

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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GST demand on escrowed lease amounts for government entities quashed, relying on Finance Ministry clarification and exemption

GST demand on escrowed lease amounts for government entities quashed, relying on Finance Ministry clarification and exemptionCase-LawsGSTHC examined the levy of GST on lease amounts deposited in an escrow account, meant to be ultimately transferred to the

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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Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)

Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)Case-LawsGSTHC held that petitioner, an Input Service Distributor, could not be denied transition and distribution of eligible ITC merely due to GSTN port

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 on chit funds: Only foreman commission taxable; interest and penalties on subscriber defaults treated as exempt loans

GST on chit funds: Only foreman commission taxable; interest and penalties on subscriber defaults treated as exempt loansCase-LawsGSTHC held that while remuneration/commission up to 7% of the gross chit amount received by the foreman is taxable under GST

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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Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declined

Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declinedCase-LawsGSTHC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory

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

IndiGo moves Delhi HC seeking refund of Rs 900 crore Customs dutyGSTDated:- 12-12-2025PTINew 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 pai

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

Haryana CM launches mobile app, online services of excise deptGSTDated:- 12-12-2025PTIChandigarh, 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 mak

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

Appeal within limitation u/s 107(4) CGST as communication date is Day Zero; remand for fresh hearingCase-LawsGSTHC held that the First Appellate Authority erred in treating the appeal as time-barred. The order-in-original dated 24.01.2024 was communicated

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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Writ challenges to GST on leasehold industrial plots under CGST listed for detailed hearing on 6 February 2026

Writ challenges to GST on leasehold industrial plots under CGST listed for detailed hearing on 6 February 2026Case-LawsGSTHC, dealing with writ petitions challenging the constitutional validity of certain CGST provisions as applied to GST on assignment of

Writ challenges to GST on leasehold industrial plots under CGST listed for detailed hearing on 6 February 2026
Case-Laws
GST
HC, dealing with writ petitions challenging the constitutional validity of certain CGST provisions as applied to GST on assignment of leasehold industrial plots and superstructures, did not adjudicate the merits. Instead, HC deferred further hearing in all connected matters to 6 February 2026 at 3:00 p.m., subject to part-heard matters. Petitioners were directed to forthwith serve requisite notices on concerned respondents and to file affidavits of service on record. With these procedural directions and listing for future detailed hearing, the petitions were treated as disposed of for present purposes.
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Instant premix tea with assorted teas held mixed supply, not composite, u/s2(30) and s.2(74) CGST

Instant premix tea with assorted teas held mixed supply, not composite, u/s2(30) and s.2(74) CGSTCase-LawsGSTAAR held that supply of instant premix tea sachets bundled with various teas as an introductory offer does not qualify as a composite supply under

Instant premix tea with assorted teas held mixed supply, not composite, u/s2(30) and s.2(74) CGST
Case-Laws
GST
AAR held that supply of instant premix tea sachets bundled with various teas as an introductory offer does not qualify as a composite supply under s.2(30) CGST Act, as the items are not naturally bundled, premix tea is not ancillary or integral to the other teas, and its removal does not affect the nature of the supply. The transaction satisfies all conditions of “mixed supply” under s.2(74), being multiple independent supplies made together for a single price. Accordingly, the bundle is treated as a mixed supply taxable at the highest applicable rate among the bundled goods, which in this case is 5% GST, though the Act is silent on the applicable HSN where rates are identical.
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Bail granted in major CGST input tax credit fraud case, with Article 21 speedy trial rights emphasized.

Bail granted in major CGST input tax credit fraud case, with Article 21 speedy trial rights emphasized.Case-LawsGSTHC considered petitions for bail in an alleged CGST-related economic offence involving creation of fictitious firms, fake invoices and wrong

Bail granted in major CGST input tax credit fraud case, with Article 21 speedy trial rights emphasized.
Case-Laws
GST
HC considered petitions for bail in an alleged CGST-related economic offence involving creation of fictitious firms, fake invoices and wrongful availment/passing of input tax credit of approximately Rs.160.58 crores. Noting that the evidence is largely documentary/electronic, that the petitioners have been in custody since 05.03.2025, and that trial is likely to be protracted, HC held that continued incarceration would infringe their Article 21 rights, including the right to speedy trial. Relying on the principle that bail is the rule and jail the exception, even in economic offences, HC granted bail to the petitioners, subject to bail/surety bonds and conditions to the satisfaction of the trial court/Duty Magistrate.
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GST registration restoration allowed when taxpayer files pending returns, pays dues u/s 29(2)(c) and Rule 22(4)

GST registration restoration allowed when taxpayer files pending returns, pays dues u/s 29(2)(c) and Rule 22(4)Case-LawsGSTHC considered cancellation of petitioner’s GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six m

GST registration restoration allowed when taxpayer files pending returns, pays dues u/s 29(2)(c) and Rule 22(4)
Case-Laws
GST
HC considered cancellation of petitioner's GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six months. Referring to Rule 22(4) CGST Rules and its proviso, HC held that where a registered person is willing to furnish all pending returns and pay full tax dues with applicable interest and late fee, the proper officer is empowered to drop cancellation proceedings and restore registration by order in Form GST REG-20. Recognising the serious civil consequences of cancellation, HC disposed of the writ by directing petitioner to approach the competent authority within two months seeking restoration in accordance with law.
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IGST refund restored; mere suspicion of excess ITC cannot replace Sections 73/74 notice u/r 92(3)

IGST refund restored; mere suspicion of excess ITC cannot replace Sections 73/74 notice u/r 92(3)Case-LawsGSTHC quashed the impugned order denying refund of IGST to the petitioner-assessee and directed grant of refund. It held that mere suspicion of exces

IGST refund restored; mere suspicion of excess ITC cannot replace Sections 73/74 notice u/r 92(3)
Case-Laws
GST
HC quashed the impugned order denying refund of IGST to the petitioner-assessee and directed grant of refund. It held that mere suspicion of excess ITC availment cannot justify withholding refund through a notice under Rule 92(3) CGST Rules when no discrepancy in the refund claim is established. Relying on SC principles, HC held that initiation of recovery proceedings for excess ITC requires issuance of a proper show cause notice under Sections 73 or 74 CGST Act, with adherence to natural justice. As no such notice existed and the audit report did not indicate wrongful ITC for FY 2019-20, non-grant of refund was held unsustainable.
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Punjab’s new Industrial Policy in Jan will give ‘run for money’ to other states: Industries Minister Arora

Punjab’s new Industrial Policy in Jan will give ‘run for money’ to other states: Industries Minister AroraGSTDated:- 11-12-2025PTINew Delhi, Dec 11 (PTI) Punjab will come out with a new industrial policy next month, focusing on ease of doing business and

Punjab's new Industrial Policy in Jan will give 'run for money' to other states: Industries Minister Arora
GST
Dated:- 11-12-2025
PTI
New Delhi, Dec 11 (PTI) Punjab will come out with a new industrial policy next month, focusing on ease of doing business and ensuring project clearances in 5 to 45 days across different categories, state Industries Minister Sanjeev Arora said on Thursday.
He also said the government will soon announce a new Private Industrial Park Policy, allowing the private sector to set up industrial parks.
“We are going to announce a new industrial policy by January, and work is on. Whatever we come up with, one would never have seen such a policy before. We will give a run for their money to all other state

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orea, along with Chief Minister Bhagwant Mann, where they met industrialists and entrepreneurs and NRIs in cities like Tokyo, Osaka and Seoul.
Arora said the new industrial policy will have a robust new scheme of giving clearances to new projects within 5 to 45 days.
He further said under the new policy, green projects or real estate sector projects will be accorded approval in five days, while proposals requiring some change in policy and further approvals will get cleared in 15 or 18 days in separate categories.
Arora said the state government had set up 24 sectoral committees of industrialists and businessmen across the state to examine various issues and submit their recommendations on the new industrial policy. All such panels have

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on-linked incentive scheme, refund of state GST (SGST) and stamp duty exemption in buying of land,” the minister said.
The minister, who also holds the Power and NRI portfolios, said total investment projects to the tune of Rs 1.5 lakh crore have come into Punjab from 2022 to 2025, which is equivalent to 25 billion US Dollars, and this will lead to employment generation of 5 lakh jobs.
Disclosing details of various industrial houses seeking to invest in the state, he said Vardhaman Steel is seeking to invest Rs 2,500 crore, Nahar Industries Rs 1,500 crore, a Rs 500 crore R&D Centre by Amber Enterprises, Happy Forgings Rs 500 crore, IOL Chemicals and Pharmaceuticals Rs 1,400 crore, Trident group Rs 2,000 crore, Veera Beverages Rs 100 crore

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Section 16(2)(aa) CGST Act upheld, ITC tied to supplier compliance but safeguarded for bona fide buyers with documentation

Section 16(2)(aa) CGST Act upheld, ITC tied to supplier compliance but safeguarded for bona fide buyers with documentationCase-LawsGSTHC upheld the constitutional validity of Section 16(2)(aa) of the CGST Act and corresponding State provision, holding tha

Section 16(2)(aa) CGST Act upheld, ITC tied to supplier compliance but safeguarded for bona fide buyers with documentation
Case-Laws
GST
HC upheld the constitutional validity of Section 16(2)(aa) of the CGST Act and corresponding State provision, holding that stricter conditions for availing ITC, linked to the supplier's GST compliance, are a legitimate measure to curb fraudulent claims and enhance transparency. However, the provision was read down to protect bona fide recipients: ITC cannot be denied solely due to the supplier's default or failure to correctly upload invoices in GSTR-2 without first granting the purchasing dealer an opportunity to establish bona fides through tax invoices and supporting documents. Subject to this interpretative safeguard, challenges to the provision and related CBIC circulars were rejected and the petition was disposed of.
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