Author: admin_gst

Chhattisgarh CM warns against GST frauds, says revenues vital for development
GST
Dated:- 2-7-2025
PTI
Raipur, Jul 2 (PTI) Chhattisgarh Chief Minister Vishnu Deo Sai on Wednesday noted public revenues are vital for development of a state and the country as he warned of action against entities resorting to Goods and Services Tax (GST) frauds.
He made the remarks while presiding over a review meeting of the Commercial Tax (GST) department at Mantralaya's Mahanadi Bhavan, said an official statement.
At the meeting, officials informed that Chhattisgarh registered an impressive 18 per cent increase in GST collection in the financial year 2024-25 as compared to the previous fiscal, becoming the top state in terms of annul growth in

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Bail granted for tax evasion charges under GST Act Sections 132 after considering custody period and health issues
Case-Laws
GST
HC granted bail to petitioner charged under Sections 132(l)(a), (e), (f) and (I) read with Section 132(l)(i), 132(iv)(5) of Central Goods and Services Tax Act, 2017 for alleged tax evasion through sale of tyres and tubes below market value. Court considered petitioner's two-and-half months judicial custody since April 2025, filing of charge-sheet in May 2025, age-related health issues, and precedents including Vineet Jain. Court noted evidence would be primarily documentary and electronic with official witnesses, eliminating tampering concerns, and anticipated lengthy trial proceedings. Bail granted on personal bond of Rs. 5,00,000 with two sureties of equal amount, subject to trial court satisfaction and imposed conditions under Section 483 BNSS.
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GST registration cancellation overturned due to violation of natural justice principles under Section 29(2)(c)
Case-Laws
GST
HC disposed of writ petition challenging GST registration cancellation under Section 29(2)(c) for non-furnishing returns for six months. Court found violation of natural justice principles as no personal hearing date was notified to petitioner. HC directed petitioner to approach concerned authority within two months seeking restoration by filing pending returns and paying tax dues with interest and late fees. Court held that if petitioner complies with proviso to Rule 22(4) of CGST Rules 2017, authority must consider restoration application expeditiously in accordance with law, given serious civil consequences of registration cancellation.
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Interim bail granted for GST arrest under Section 132(1) due to procedural defects in communicating arrest reasons
Case-Laws
GST
HC granted interim bail to petitioner arrested under Section 132(1) of Assam GST Act, 2017 for allegedly passing Input Tax Credit on invoices without actual supply of goods. Court held arrest procedurally infirm due to non-compliance with mandatory provisions of Section 41/41-A CrPC corresponding to Section 35(3) BNSS. Though grounds of arrest were communicated under Section 69 CGST Act, authorities failed to communicate “reasons to believe” to petitioner, which constitutes substantive safeguard rather than mere formality. Court noted petitioner remained in judicial custody since 10.06.2025 without any prayer for custodial interrogation or police remand by authorities. Non-communication of foundational reasons vitiated arrest process and undermined legal safeguards, rendering arrest procedurally defective warranting interim bail relief.
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Petitioner can challenge pre-show cause notice and avail amnesty benefits under Section 128A before June 2025
Case-Laws
GST
HC allowed petitioner to challenge pre-show cause notice dated 18th July 2024 in Form GSTDRC-01A under Section 74 of WBGST/CGST Act 2017 regarding alleged fraudulent input tax credit availment for 2019-20. Court granted liberty to petitioner to avail Amnesty Scheme benefits under Section 128A before expiry on 30th June 2025, without prejudice to parties' rights in writ petition. If petitioner applies for amnesty benefits, authority shall permit such benefits by treating show cause notice dated 5th February 2025 as issued under Section 73. All subsequent steps including tax deposit shall abide by petition's outcome. Respondent directed to file affidavit-in-opposition within six weeks.
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Show cause notice and consequent order upheld, petitioner directed to pursue Section 107 appeal remedy
Case-Laws
GST
HC dismissed the petition challenging show cause notice and consequent order along with notifications 9/2023-Central Tax, 56/2023-Central Tax, and 56/2023-State Tax. Petitioner alleged impugned order was passed hastily without considering their reply and documents, violating natural justice principles. Court examined submissions and impugned order, finding it was passed after due consideration of petitioner's reply. HC determined the order did not warrant judicial interference and directed petitioner to pursue remedy before appellate authority. Court granted extension until 15th July 2025 for filing appeal under Section 107 of Central Goods and Service Tax Act 2017. Petition disposed of with direction to exhaust statutory appellate remedy.
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Refund claim and input tax credit allowed after Section 16(5) retrospective amendment extended filing deadlines
Case-Laws
GST
HC set aside orders of appellate authority and proper officer rejecting petitioner's partial refund claim and input tax credit entitlement. Court held that insertion of Section 16(5) in WBGST/CGST Act, 2017 with retrospective effect from 1st July, 2017 significantly altered scope of Section 16(4) application. The amendment extended filing deadline for returns under Section 39 for tax periods 2017-18 through 2020-21 until 30th November, 2021. Orders dated 21st February, 2024 and 14th April, 2023 were unsustainable given retrospective statutory changes. Matter remanded to proper officer for re-adjudication considering Section 16(5) insertion. Petition disposed of favorably for petitioner.
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HC sets aside order allowing petition against Assessing Officer's unauthorized debit from cash ledger under Section 107(7)
Case-Laws
GST
The HC set aside the respondent's order dated 03.09.2024 and allowed the petition. The court held that the Assessing Officer's unilateral debit from the petitioner's cash ledger toward disputed interest amounts was erroneous, without jurisdiction, and contrary to Section 107(7) mandate. The court determined that where an appellant has paid amounts under sub-section (6), recovery proceedings for balance amounts are deemed stayed per Section 107(7). Consequently, the unilateral debit undertaken by the Assessing Officer was impermissible, rendering the rejection order unsustainable and liable to be set aside.
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Punjab sees record 44 pc growth in GST collections in June
GST
Dated:- 1-7-2025
PTI
Chandigarh, Jul 1 (PTI) Punjab registered a record 44.44 per cent growth in net goods and services tax collections at Rs 2,379.90 crore in June 2025, said Finance Minister Harpal Singh Cheema on Tuesday.
Addressing the media here, Cheema said Punjab outpaced the national average in GST collection growth, firmly positioning itself among the top-performing states in tax mobilization despite facing national and geopolitical challenges, including border-related tensions.
The net GST collection last month stood at Rs 2,379.90 crore, reflecting a revenue growth of Rs 732.21 crore over the Rs 1,647.69 crore collected in June 2024.
This follows the

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nts, citing their “failure” to check tax evasion and improve the state's fiscal health.
He asserted that the Bhagwant Singh Mann-led government has ensured consistent month-on-month and year-on-year growth.
He noted a GST collection growth rate of 16.25 per cent in 2022-23, 15.51 per cent in 2023-24, and 12.84 per cent in 2024-25, registering a total collection of Rs 62,733 crore in three years.
In contrast, during the Congress regime from 2018-19 to 2021-22, the state merely collected Rs 55,146 crore.
Similarly, during the SAD-BJP regime, the state witnessed only 4.57 per cent and 2.67 per cent growth in tax collections during 2014-15 and 2015-16, respectively.
“The AAP government has already collected more in three years than th

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covered fraudulent transactions amounting to Rs 866.67 crore, leading to a tax evasion of Rs 157.22 crore.
Additionally, the department uncovered a massive GST evasion involving a Chandigarh-based firm registered as a transporter for its involvement in bogus e-way bill generation and transportation of unaccounted goods amounting to Rs 168 crore, involving a cumulative tax liability of Rs 30.66 crore.
Replying to a query on taking more debt, the finance minister said the state has to make an interest payments of Rs 25,000 crore and principal payments of Rs 18,200 crore on legacy debt, availed by the previous SAD-BJP and Congress led state governments, in 2025-26, while planning to borrow Rs 49,900 crore, despite Rs 13,000 crore in deduct

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Gross GST collections rise 6.2 pc to over Rs 1.84 lakh cr in Jun
GST
Dated:- 1-7-2025
PTI
New Delhi, Jul 1 (PTI) Gross GST collections increased by 6.2 per cent to over Rs 1.84 lakh crore in June but slipped below the Rs 2 lakh crore mark recorded in the previous two months.
Gross GST collections stood at Rs 1,73,813 crore a year ago, as per government data released on Tuesday.
In May, the Goods and Services Tax (GST) collection was Rs 2.01 lakh crore. It touched a record high of Rs 2.37 lakh crore in April this year.
In June, gross revenues from domestic transactions rose 4.6 per cent to about Rs 1.38 lakh crore, while GST revenue from imports grew 11.4 per cent to Rs 45,690 crore.
The gross Central GST revenues stood at Rs

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n and GST collections would be back to the usual growth trajectory in the coming months, he added.
While large states like Maharashtra, West Bengal, Karnataka, Rajasthan, and Tamil Nadu have reported collection increases of 4 to 8 per cent, other states like Uttar Pradesh, Punjab and Gujarat reported contraction between 1 and 4 per cent.
Some states like Haryana, Bihar and Jharkhand have shown median increases of 10 per cent.
According to Vivek Jalan, Partner, Tax Connect Advisory, after two successive months of Rs 2 lakh crore plus GST revenues and double-digit growth, Rs 1.85 lakh crore collections in June 2025 seem a little dampening.
However, the YTD growth of 11.8 per cent in GST still gives a tax buoyancy of more than 1 per cent,

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Gross and Net GST revenue collections for the month of June, 2025
GST
Dated:- 1-7-2025

 The gross and net GST revenue collections for the month of June, 2025.
News – Press release – PIB

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Gross GST collections rise 6.2 pc to over Rs 1.84 lakh cr in June
GST
Dated:- 1-7-2025
PTI
New Delhi, Jul 1 (PTI) Gross GST collections increased by 6.2 per cent to over Rs 1.84 lakh crore in June, as per government data released on Tuesday.
Gross GST collections during the same month a year ago was Rs 1,73,813 crore.
During the last month, the Goods and Services Tax (GST) collection was Rs 2.01 lakh crore.
The GST collection touched a record high of Rs 2.37 lakh crore in April

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GST Day 2025, celebrating 8 years of GST, One Nation One Tax
GST
Dated:- 1-7-2025

On the occasion of GST day 2025, celebrating 8 years of roll out of independent India's most defining tax reformation, the Central Board of Indirect Taxes & Customs re-affirms its commitment to foster meaningful engagement with stakeholders, facilitate tax payer services and enhance awareness around the GST ecosystem. The theme for this year's celebration is “GST-Simplifying Taxes: Empowering Citizens”
2 Awards
Yet another feather on the cap of Central Tax & Central excise, Thiruvananthapuram Zone! The Central Board of Indirect Taxes and Customs (CBIC) has conferred a 'Commendation Certificate' on Thiruvananthapuram CGST Zone for its outstanding performance in two core areas of GST administration:
* Processing of GST Registrations, with 55% of applications processed within 7 days as against the national average of 17%
* Disposal of GST Appeals, with 83% of appeals filed during the

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keynote session by Shri Shailendra Kumar, CEO & Founder Editor, TIOL, on “GST – Simplifying Taxes: Empowering Citizens” added depth to the deliberations. Attended by over 200 stakeholders from various sectors, the conclave received wide appreciation and media coverage, setting a vibrant tone for the celebrations.
3.2 Meet the Trade: The Zone has been constantly handholding the taxpayers and interacting with stakeholders. The Chief Commissioner during this Pakhwada has visited BPCL on 24-06-2025, our largest taxpayer in Central Excise and discussed issues faced by them. Similarly, the Chief Commissioner has visited Cochin Shipyard on 25-06-2025 as a measure to foster trust and contribute to robust tax ecosystem.
3.3 AWARENESS: The Chief Commissioner inaugurated the two day National Conference on GST conducted by ICAI in Kochi on 26th & 27th June 2025. He has also taken a Technical session on ” Dispute resolution mechanism&n

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n, the marathon was flagged off by Shri P. L. Lakra, IRS, Principal Commissioner, in the presence of Shri R. Sharma, Assistant Director, Sports Authority of India. In Kozhikode, Shri Balaji Manohar, IRS, Joint Commissioner, flagged off the event, which witnessed participation from 25 officers and their children.
Additionally, inter-office sports competitions were conducted in Thiruvananthapuram to foster team spirit and engagement among officers.
(iii) Student and Youth Engagement
Thiruvananthapuram Commissionerate organized GST-themed competitions such as quizzes, essay writing, poster design, and extempore speeches across 20 schools, with active participation from over 500 students. Cochin Commissionerate engaged with college students through competitions like slogan writing and quizzes. In Kozhikode, children participated in creative contests such as poem recitals, painting, and pencil drawing at the CGST Headqua

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and has graciously accepted the invitation. Commendation Certificates will be awarded to officers and staff who made exemplary contributions to GST administration in the Zone. Representatives from trade and industry associations will also be felicitated for their active and positive engagement in supporting the objectives of GST.
5 REVENUE: The GST revenue collection in the first two months of FY 2025-26 has increased with a growth rate of 18% and the Central Excise revenue with a growth rate of 14%. In FY 2024-25, The enforcement wing of the department along with audit, the two pillars enforcing investigation and compliance had booked cases with detection of Rs.580 cr.
Tax collected by CGST
Thiruvananthapuram Zone
FY 2024-25
(In Rs cr.)
Upto May
2024 in FY
2024-25
(In Rs cr.)
Upto May
2025 in FY
2025-26
(In Rs cr.)
Growth
Rate
GST
18,371
3238
3826
18%
CENTRAL EXCISE
26,824
4433
5056
14%
A NATION IS MADE WHEN T

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Appellate Authority's rejection of refund claim quashed for improperly refusing additional documents under Section 54(3)
Case-Laws
GST
HC set aside and quashed the Appellate Authority's order dated 24.01.2023 rejecting Petitioner's refund claim for unutilized input tax credit under Section 54(3) of CGST Act and WBGST Act. The Appellate Authority improperly rejected additional documents including shipping bills without providing cogent reasons regarding their relevancy or admissibility. HC held that Rule 112(4) of CGST Rules empowers the Appellate Authority to admit additional evidence for effective adjudication. The Authority failed to exercise discretion judiciously by refusing to consider crucial evidentiary records submitted during appellate proceedings. Respondents failed to demonstrate that submitted documents were irrelevant or inadmissible for just adjudication. Petition disposed off favorably.
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HC sets aside confiscation order for violating Section 130(4) CGST Act due to denial of hearing opportunity
Case-Laws
GST
The HC set aside the confiscation order and imposition of fine and penalty against the petitioner, finding the action arbitrary and violative of Section 130(4) of the CGST Act, 2017. The court determined that principles of natural justice were breached as no opportunity of hearing was provided to the petitioner before imposing the penalties. The matter was remitted to the Deputy Commissioner, Commercial Tax, Dehradun with directions to restart proceedings from the show-cause notice stage, ensuring compliance with statutory requirements and natural justice principles. The petition was disposed of by way of remand, allowing the petitioner a fresh opportunity to present their case before the competent authority.
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Show cause notices uploaded on GST portal without proper service violate natural justice principles
Case-Laws
GST
HC set aside impugned orders finding violation of principles of natural justice regarding service of show cause notices (SCN). The SCNs dated 25th September 2023 and 1st December 2023 were uploaded on 'Additional Notices Tab' of GST portal without proper notice to Petitioner. Though portal changes made 'Additional Notices Tab' visible after 16th January 2024, Petitioner remained unaware of earlier SCNs and was denied opportunity to respond on merits. Following precedent in similar circumstances involving improper service via 'Additional Notices Tab', HC allowed petition by way of remand to Adjudicating Authority for fresh consideration after proper service and hearing.
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High Court orders state to refund illegally recovered money with 9% interest and pay litigation costs
Case-Laws
GST
HC dismissed contempt proceedings against respondents 5 and 6 after accepting their uncontroverted explanations in show cause responses, as petitioner filed no rejoinder. Court found illegal recovery by State respondents and directed refund with 9% per annum simple interest from recovery date until refund date, payable within six weeks. State respondents ordered to pay Rs. 10,000 costs to petitioner within same timeframe due to illegal recovery causing litigation. Writ application disposed of with directions for monetary relief and interest compensation to petitioner.
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AAAR remands tapioca flour classification ruling due to insufficient evidence and natural justice violations
Case-Laws
GST
AAAR set aside the advance ruling regarding classification of tapioca flour and remnants obtained from crushing dried tapioca roots under GST provisions. The appellant-trader failed to provide sufficient documentary evidence from manufacturers regarding the exact manufacturing process, which is crucial for proper tariff classification under Chapter 11 versus Chapter 23. The Authority found that products in Chapter 11 are primarily for food industry use while Chapter 23 covers milling residues for animal feed. Since the appellant could not substantiate claims about the manufacturing process and the lower authority failed to consider complete facts, principles of natural justice were violated. The matter was remanded to the original Authority for fresh consideration with proper opportunity for the appellant to present evidence and be heard in person before determining correct classification and tax liability.
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School transport services to students don't qualify for GST exemption under Notification 12/2017 Serial 66
Case-Laws
GST
AAAR held that transportation services provided by appellant to school students and staff do not qualify for GST exemption under Serial No.66 of Notification 12/2017-Central Tax (Rate). The contractual arrangements demonstrated that appellant directly supplied transportation services to students/staff with fees collected from parents, while educational institutions neither provided nor received services in the transaction. The exemption notification requires services to be provided by or to educational institutions, which was not established. AAAR emphasized strict interpretation of exemption notifications with burden of proof on claimant. The ruling distinguished previous AAR decisions as non-binding and factually dissimilar, concluding exemption unavailable under present circumstances.
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Reconstituted Selection Committee can restart GST Tribunal appointment process afresh under Rule 3
Case-Laws
GST
The HC dismissed a writ petition challenging the interpretation of Rule 3 of the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Services of President and Members) Rules, 2023. The petitioner contested the reconstituted Search-cum-Selection Committee's decision to restart the appointment process de novo after some members demitted office. The HC held that Rule 3 does not expressly restrict the reconstituted Committee's procedures, and the phrase “as it may deem fit” must be construed pragmatically to achieve the statutory objective. The Court found no illegality in the Committee's decision to scrutinize applications afresh based on Intelligence Bureau inputs, emphasizing that appointments to judicial positions require high integrity and suitability standards.
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E-commerce operators under Section 9(5) not required to reverse input tax credit proportionately on supplies
Circulars
GST – States
The CBIC clarified through Circular No. 240/34/2024-GST that electronic commerce operators liable to pay tax under Section 9(5) of CGST Act are not required to reverse input tax credit proportionately on inputs and input services for supplies made under Section 9(5). This extends the principle established in Circular No. 167/23/2021-GST for restaurant services to all services specified under Section 9(5). ECOs must pay the entire tax liability under Section 9(5) through electronic cash ledger only, without utilizing available ITC for such payments. However, ECOs may utilize ITC for discharging tax liability on their own service supplies. The Delhi State Tax Department adopted this clarification mutatis mutandis for uniform implementation under DGST Act, 2017.
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Gross GST collections double in 5 years to record Rs 22.08 lakh cr in FY25
GST
Dated:- 30-6-2025
PTI
New Delhi, Jun 30 (PTI) Gross GST collections doubled in five years to reach an all-time high of Rs 22.08 lakh crore in the 2024-25 fiscal year, from Rs 11.37 lakh crore in FY21, government data showed on Monday.
The gross goods and services tax (GST) collections touched its highest-ever level of Rs 22.08 lakh crore in 2024-25, registering a 9.4 per cent growth over the previous fiscal year.
The average monthly collection stood at Rs 1.84 lakh crore in FY25, up from Rs 1.68 lakh crore in FY24 and Rs 1.51 lakh crore in FY22.
In eight years, the number of registered taxpayers under GST has risen from 65 lakh in 2017 to over 1

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Writ petition allowed after finding summary show cause notice violated natural justice under Section 73 CGST Act 2017
Case-Laws
GST
HC disposed of writ petition by setting aside summary of show cause notice dated 20.05.2024 and summary of order dated 30.08.2024, finding violation of natural justice principles. Court held that summary documents were issued without proper SCN under Section 73(1) CGST Act, 2017 and without passing order under Section 73(9). No opportunity of hearing was provided before passing summary order. Following precedent in Construction Catalysers Pvt. Ltd., HC determined that summary documents do not dispense with requirement of proper SCN, statement and order as mandated under Section 73, which must be authenticated per Rule 26(3) of 2017 Rules. Petition disposed of favorably.
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Assessment order quashed for improper notice service via GST Portal only under Section 169
Case-Laws
GST
HC set aside assessment order for violation of natural justice principles regarding proper service of notice. Show cause notices and assessment order were served only through GST Portal upload under “Additional Notices and Orders” tab, without registered post or personal tender to petitioner. Despite petitioner's willingness to pay 25% disputed tax, Court found inadequate service as officer failed to explore alternative service modes under Section 169 GST Act when petitioner remained unresponsive to portal notices. Court held that merely uploading notices constitutes empty formalities rather than effective service, leading to ex parte assessment without personal hearing opportunity. Matter remanded to respondent for fresh consideration with proper service procedures. Petition allowed through remand order.
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Regular bail denied for Rs. 358 crores GST fraud involving fraudulent input tax credits and economic offences
Case-Laws
GST
DSC denied regular bail to the applicant charged with fraudulent availment and passing of ineligible input tax credits constituting economic offences. The court determined that economic offences affecting public interest require stringent approach given their impact on the country's financial health. With GST evasion totaling Rs. 358.77 crores and ongoing investigation, the court found substantial risk of evidence tampering, witness intimidation, and flight considering the applicant's influential position. The gravity of the large-scale fraud involving deep-rooted conspiracy and significant public fund losses warranted rejection of bail application to protect the investigation's integrity and public interest.
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