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GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms Under Same PAN Number
Case-Laws
GST
HC quashed the show cause notice and demand raised against the petitioner (Jindal Communication) due to an erroneous assessment based on GST turnover discrepancies. The Court determined that the respondent authorities could not dispute the petitioner's explanation that the alleged turnover difference resulted from two separate firms (Jindal Communication and Jindal Marketing Compan

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R'than Assembly passes GST Amendment Bill by voice vote
GST
Dated:- 12-3-2025
PTI
Jaipur, Mar 12 (PTI) The Rajasthan Assembly on Wednesday passed the Rajasthan Goods and Services Tax (Amendment) Bill-2025 by voice vote amid a walkout staged by the Opposition Congress.
Deputy Chief Minister Diya Kumari presented the bill in the House, and it was passed by voice vote.
She said that the passage of this bill would bring continuity to the tax collection system, and along with the revenu

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Appellate Authority Wrong to Reject GST Appeal When 10% Tax Deposit Made Within Limitation Period Under Section 107
Case-Laws
GST
The HC held that the Appellate Authority erroneously rejected appellant's appeal under Section 107 of the 2017 Act. While the appellant did not deposit the required 10% tax amount simultaneously with filing the appeal, they did make the payment within five days, which was still within the statutory limitation period prescribed by Section 107(1). The Court det

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IGST Refund Ordered for Zero-Rated Supply as Departmental Circulars Cannot Override Rule 96 of CGST Rules
Case-Laws
GST
The HC directed the refund of IGST paid under Section 16(3) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules for zero-rated supply. The court determined that departmental circulars cannot override Rule 96, relying on precedent established in Amit Cotton Industries (Gujarat HC). The court ordered the respondent to refund Rs. 12,72,827 with applicab

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GST Show Cause Notices Uploaded Only on Portal Without Physical Service Violates Natural Justice Principles
Case-Laws
GST
The HC set aside the impugned order dated 28.08.2024 due to violation of principles of natural justice. The respondents had uploaded show cause notices only on the GST Portal under “Additional Notice” tab without physical service, which went unnoticed by the petitioner. Although the petitioner's former consultant filed a reply on 20.06.2024, the respondents passed an

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GST Proceedings Revived: Court Allows Filing of Objections to Show Cause Notice Under Section 73 Due to Medical Grounds
Case-Laws
GST
The HC allowed the petition by remanding the matter back to the stage of filing objections to the show cause notice issued under Section 73 of GST Act. Despite the petitioner's appeal being rejected solely on grounds of delay, the Court determined it retained jurisdiction to examine the ex-parte order. The Court found that the petitioner's inability to pa

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Assessment Orders Under GST Section 73(9) Quashed as Target Company Ceased to Exist After Merger
Case-Laws
GST
The HC quashed three assessment orders issued under Section 73(9) of the GST Act against MVIL, as they were passed after MVIL had already merged with the petitioner company and ceased to exist. Following the Supreme Court's precedent in Maruti Suzuki India Limited and Delhi High Court's ruling in HCL Infosystems Ltd., the court held that proceedings against a non-existent entit

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Minor Typographical Errors in Tax Invoices and E-way Bills Don't Justify Harsh Penalties Under CGST Act Section 129(1)(b)
Case-Laws
GST
The HC ruled that when a taxpayer produces tax invoices and e-way bills with minor typographical errors (such as incorrect vehicle number HR-46C-4623 instead of HR-58C-4623), goods should be released under Section 129(1)(a) rather than 129(1)(b) of the CGST Act. Following precedent established in Halder Enterprises v. State of U.P. & others and the circ

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GST official suicide: Wife claims 'immense work pressure'
GST
Dated:- 11-3-2025
PTI
Noida, Mar 11 (PTI) The wife of the deputy commissioner of GST posted in Ghaziabad, who allegedly committed suicide, claimed that her husband was under “immense work pressure” and added that he did not have stage four cancer, police said on Tuesday.
According to police, the incident took place in Apex Athena Society on Monday when Sanjay Singh (59), who worked in the Goods and Services Tax (GST) Dep

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Appeal Under GST Section 107 Deemed Timely Based on Three-Month Limitation Period Calculation Method
Case-Laws
GST
The HC allowed the petition challenging the rejection of an appeal against Ext.P1 order under Section 107 of CGST/SGST Acts, 2017. The respondent had dismissed the appeal as time-barred, but the Court relied on Supreme Court precedent in Himachal Techno Engineers, which established that a three-month limitation period expires in the third month on the date corresponding to

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GST Adjudication Challenge Dismissed: Writ Petition Rejected as Statutory Appeal Remedy Available Under Section 107A
Case-Laws
GST
The HC dismissed a petition challenging a GST adjudication order on grounds of natural justice violations, specifically denial of cross-examination opportunity. The Court held that orders under Section 74 of the GST Act are appealable under Section 107A, providing an adequate statutory remedy for the aggrieved party. Following established legal principle, th

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GST Authority's Order Quashed for Failing to Provide Hearing Under Section 75(4) Despite Taxpayer's Reconciliation Explanation
Case-Laws
GST
The HC held that the tax authorities violated principles of natural justice by failing to consider the petitioner's explanation regarding duplication of taxable supply amounts in Form GSTR-1. The petitioner had demonstrated in Form GST ASMT-11 that there was no actual discrepancy between GSTR-3B and GSTR-9 returns, as the data had been reconciled.

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Improper Service of GST Demand Notice on Portal Under “Additional Notices” Section Invalidated as Inaccessible to Taxpayer
Case-Laws
GST
The HC quashed the impugned order where a demand notice was challenged for improper service. Following Anhad Impex precedent, the Court found that notices uploaded under “additional notices and orders” on the GST portal were not easily accessible and thus escaped the petitioner's attention. While Section 169 permits service via the common portal, the C

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GST Proceedings Stayed for MIDC Land Leasehold Rights Transfers Under Schedule III Clause 5
Case-Laws
GST
HC stayed GST proceedings related to assignment of leasehold rights of MIDC land plots and buildings constructed thereon for lump sum consideration. Following Gujarat HC's precedent in Gujarat Chambers of Commerce case, which held that assignment/transfer of leasehold rights of industrial development corporation land constitutes transfer of benefits arising from “immovable property”

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Fruit Juice-Based Drinks Correctly Classified Under Tariff Item 2202 99 20, Not 2202 10 90; Section 74 Penalties Set Aside
Case-Laws
GST
HC determined the petitioner's products were correctly classified under Tariff Item 2202 99 20 as “fruit pulp or fruit juice-based drinks” rather than under 2202 10 90 as “waters containing added sugar or flavoured.” The court held that classification depends on the dominant nature of the product, with the presence of fruit juice attributing essential

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GST Adjudication Orders Quashed: Section 74 Proceedings Conducted Without Personal Hearing Violate Natural Justice
Case-Laws
GST
The HC quashed adjudication orders passed under s.74 of the Jharkhand GST Act, 2017, as they were issued without granting the petitioner an opportunity for personal hearing, violating principles of natural justice. The court noted that state tax authorities continue to conduct proceedings in disregard of mandatory statutory provisions, resulting in potential r

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Petitioner Granted Bail After 4-Year Incarceration: Court Reduces Onerous Conditions Under Section 167(2) CrPC and Section 479 BNSS
Case-Laws
GST
The HC granted bail to the petitioner who had been incarcerated for over 4 years despite being eligible for default bail under Section 167(2) of CrPC (now Section 187(3) of BNSS). The Court held that imposing onerous conditions like surety bonds of Rs. 1.10 crore and a bank guarantee of Rs. 55 lakhs was antithetical to principles of justice an

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Incomplete Job Work Challans Justify GST Penalty Under Section 129 for Goods Found at Undocumented Destination
Case-Laws
GST
The HC upheld tax and penalty under GST Act Section 129 after goods were found at a different destination than documented. The court determined that the petitioner failed to comply with Rule 55 requirements for issuing proper job work challans. Upon examining the challan produced by the ACSC, the court noted it lacked several mandatory descriptions prescribed unde

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GST Deputy Commissioner jumps to death from 15th floor of his apartment building in Noida
GST
Dated:- 10-3-2025
PTI
Noida, Mar 10 (PTI) A GST deputy commissioner allegedly jumped to death on Monday from the 15th floor of his apartment building in Noida Sector 75, with his family claiming that he was in depression, police said.
The incident took place in Apex Athena Society when Sanjay Singh, who worked in the Goods and Services Tax (GST) Department in Ghaziabad, jumped from the buil

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Gujarat: Over 17,000 cases of GST evasion detected in last two years
GST
Dated:- 10-3-2025
PTI
Gandhinagar, Mar 10 (PTI) More than 17,000 cases of Goods and Services Tax (GST) evasion have been detected during the last two years in Gujarat, the legislative assembly was told on Monday.
State finance minister Kanubhai Desai said Rs 2,043.59 crore were evaded in 17,191 cases in the last two years as of January 2025.
He was responding to a query raised by Congress MLA Imran Khedawala o

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GST evasion of Rs 1.95 lakh crore detected by CGST officers during April-January
GST
Dated:- 10-3-2025
PTI
New Delhi, Mar 10 (PTI) Central GST officers have detected tax evasion of Rs 1.95 lakh crore in 25,397 cases in the April-January period of the current fiscal, Parliament was informed on Monday.
As per the data shared in the Lok Sabha, the total number of GST evasion cases detected by central government officers in the last five years was 86,711 and the total detection was over Rs 6.79 lakh crore.
In the current fiscal (up to January 2025), the total number of evasion cases detected stood at 25,397, with a total detection amount of Rs 1,94,938 crore.
During the period, a voluntary deposit of Rs 21,520 crore was made i

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Thane ACB nabs senior GST official's aide for taking Rs 15 lakh bribe on his behalf
GST
Dated:- 10-3-2025
PTI
Thane, Mar 10 (PTI) The Anti-Corruption Bureau (ACB) caught a private tax consultant while allegedly accepting a bribe of Rs 15 lakh on behalf of a senior official of the Goods and Services Tax department in Maharashtra's Thane district, an official said on Monday.
The Thane unit of the ACB laid a trap at a hotel in the Andheri area of neighbouring Mumbai on Sunday and caugh

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GST Proceedings Quashed: Section 73 Show Cause Notice Time-Barred Despite Being Within Extended Deadline
Case-Laws
GST
The HC examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. Proceedings commenced on 02.03.2023 via show cause notice with final order passed on 06.12.2023. The Court determined that even with the extension of time limit, such an order could only have been passed until 31.12.2023. Since these facts were undisputed and clearly evident

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Goods Must Be Released When Seizure Period Expires Without Extension Notice Under Section 67(7) CGST Act
Case-Laws
GST
The HC ruled in favor of the petitioner, ordering the release of seized goods upon deposit of the valuation amount. The court found that the respondent failed to provide notice of extension before the six-month seizure period expired, violating Section 67(7) of the CGST Act. The court rejected the respondent's claim of “sufficient cause” based on documents not in the pu

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Taxpayer Wins Right to Transitional Input Tax Credit on Computers Used for Services Under Section 140(3) of KSGST Act
Case-Laws
GST
The HC allowed the petition, finding the applicant entitled to transitional input tax credit under Section 140(3) of the KSGST Act for computers and laptops used in providing services. Though these items were used for rendering services and thus excluded from the definition of “capital goods” under Section 2(x) of the KVAT Act, they still qualified for tran

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