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Petition Dismissed: GST Department Witness Summons Upheld for Evidence Gathering Despite Records Access Challenge
Case-Laws
GST
HC dismissed petition challenging lower court's order allowing respondent to summon GST Department witness. Court held that since GST records were not in respondent's possession, they could rightfully request witness testimony, subject to Rs. 3,000/- costs. The principle of plaintiff's burden of proof was upheld, affirming their discretion to determine necessar

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GST Demand Order Quashed: Adjudicating Authority Failed to Consider Binding Departmental Circulars 200/12/2023-GST and 236/30/2024-GST
Case-Laws
GST
HC set aside GST demand order dated 21.11.2024 for non-consideration of binding departmental circulars (No.200/12/2023-GST and No.236/30/2024-GST). Matter remanded to adjudicating authority for fresh consideration specifically accounting for these clarificatory circulars. Petitioner granted leave to file additional application demonstrating

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Provisional Attachment Under GST Section 83 Automatically Lapses After One Year, Cannot Be Extended Beyond Time Limit
Case-Laws
GST
Provisional attachment order under Section 83 of WBGST/CGST Act 2017 challenged before HC. Court determined that provisional attachment automatically lapses after one year from date of order under Section 83(1). The attachment order dated April 13, 2023, expired through efflux of time and cannot be enforced against petitioner. However, authorities retain ri

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Bank's Challenge to GST Show Cause Notice Rejected as Premature Since Administrative Remedies Not Yet Exhausted
Case-Laws
GST
HC dismissed petition challenging SCN issued by Commissioner CGST. Court found SCN contained detailed justification for invoking IGST Act 2017, CGST Act 2017, and J&K GST Act 2017 against petitioner-Bank. Court held Bank retains right to respond to SCN, raise jurisdictional objections, and demonstrate transactions fall outside scope of relevant GST legislation. C

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Liquidator Must Register for GST When Selling Company Assets During Insolvency Under Section 7 and 24 CGST Act
Case-Laws
GST
Sale of assets by NCLT-appointed liquidator for Company A in liquidation constitutes supply of goods/services under Section 7 of CGST Act 2017. AAR ruled that liquidator must obtain mandatory GST registration per Section 24 of CGST/WBGST Acts, following special procedures outlined in Notifications 11/2020-CT and 39/2020-CT. These notifications specifically address

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PVC Raincoats Classified Under HSN 3926 20 as Plastic Articles, Not Textile Garments, Subject to 18% GST Rate
Case-Laws
GST
AAR ruled PVC raincoats must be classified under HSN 3926 20 (plastic articles) rather than HSN 6201 (textile garments), attracting 18% GST. Though raincoats function as garments/apparel in common usage, their primary composition of polyvinyl chloride (PVC) determines classification. The authority rejected applicant's argument for textile classification, noting PVC

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PVC Raincoats Classified Under HSN 3926 20 for GST Based on Plastic Material Composition Rather Than Apparel Use
Case-Laws
GST
AAR ruled PVC raincoats must be classified under HSN Code 3926 20 (plastic articles) rather than HSN 6201 (textile garments). Despite functioning as apparel, PVC raincoats are primarily composed of polyvinyl chloride, not textile fabric. PVC sheets cannot be considered woven fabric or textile material in common trade practice. Following the principle of generali

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PVC Raincoats Classified Under HSN 3926 20 As Plastic Articles For 18% GST Based On Material Composition
Case-Laws
GST
AAR ruled PVC raincoats must be classified under HSN 3926 20 (plastic articles) rather than HSN 6201 (textile garments), attracting 18% GST. While raincoats function as garments/apparel in common usage, the primary material composition of polyvinyl chloride (PVC) determines classification. PVC sheets cannot be considered woven fabric or textile materials. The ruling fol

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GST Assessment Order Nullified Due to Denial of Personal Hearing Under Section 75(4), Matter Remanded for Fresh Consideration
Case-Laws
GST
HC quashed GST assessment order dated 22.04.2024 for violation of natural justice principles under Section 75(4) of GST Act, 2017. Despite petitioner filing two detailed replies (25.01.2024 and 14.03.2024) to Form GST DRC-01 notice, respondent authority passed final order without granting mandatory personal hearing. The scheduling of hearing dates (

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Input Tax Credit Claims Valid Under Section 16(5) Despite Exceeding Initial Time Limit Under Section 16(4)
Case-Laws
GST
HC quashed order relating to Input Tax Credit (ITC) claims that were time-barred under Section 16(4) of CGST Act but fell within limitation under Section 16(5). Following precedent from Sri Ganapathi Pandi Industries case, Court determined that while ITC claims exceeded initial limitation period under Section 16(4), they remained valid within extended timeframe provid

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Input Tax Credit Claims Under GST Valid Within Extended Timeline Despite Section 16(4) Bar Under Section 16(5)
Case-Laws
GST
HC quashed assessment order concerning Input Tax Credit (ITC) claims under GST regime. The matter involved interpretation of limitation periods under Section 16(4) and 16(5) of CGST Act, 2017. Following precedent in similar cases, Court held that while ITC claims were barred under Section 16(4), they remained valid within the extended limitation period provided un

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Failure to Prove Physical Movement of Goods Results in Seizure Under Section 129 of GST Act
Case-Laws
GST
HC upheld seizure of goods under GST Act due to petitioner's failure to establish actual physical movement of goods from West Bengal/Assam to Delhi via Kanpur. Following precedent from SC in Ecom Gill Coffee Trading, burden of proof in original proceedings lies with assessee to demonstrate genuine transactions and physical movement of goods. Petitioner failed to provide essential ev

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Supply of Veterinary Unit Staff on Contract Basis Not Exempt from GST as Healthcare Service Under 12/2017-CT
Case-Laws
GST
AAR ruled that supply of Mobile Veterinary Unit (MVU) personnel on contractual basis for implementing veterinary healthcare schemes does not qualify for GST exemption under N/N. 12/2017-Central Tax (Rate). The authority distinguished between direct veterinary services and manpower supply, noting that the applicant merely provides contractual staff to the implementin

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Pure Agent Status Confirmed: No GST on Electricity Cost Recovery When Landlords Pass Through Actual Charges Under Rule 33(a)
Case-Laws
GST
AAR ruled that reimbursement of electricity charges collected on actual basis from sub-lessees is not subject to GST. The applicant, acting as a pure agent under Rule 33(a), merely recovers the exact electricity costs charged by electricity boards/DISCOMs from sub-lessees. Evidence showed the applicant's invoices matched the original electricity bill

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Statutory Body's GST Assessment Upheld: Previous Tax Exemptions Don't Create Estoppel Against Current GST Provisions Under Section 107
Case-Laws
GST
HC dismissed writ petition challenging GST assessment of statutory body under Kerala Khadi & Village Industries Board Act. Court held that despite previous VAT and service tax exemptions, GST Act provides no explicit exemption or zero-rated status for petitioner's products. Prior statutory exemptions cannot create estoppel against current G

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Works Contract Services for Railway Infrastructure Development Qualifies for 12% GST Rate Under Concessional Notification
Case-Laws
GST
HC held that works contract services for railway infrastructure development executed between petitioner and RVNL qualifies for concessional GST rate of 12% under relevant notifications. The term “railway” in notification extends beyond Indian Railways to include works pertaining to railway infrastructure broadly. The contract involving track doubling, c

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Registration Cancellation Invalid: GST Officials Failed to Verify Business Closure Before Canceling Active Taxpayer's Registration Under Section 29
Case-Laws
GST
HC overturned GST registration cancellation where authorities had cancelled registration upon finding business premises closed during inspection. Petitioner demonstrated regular tax payments and returns filing, explaining temporary 10-day closure due to proprietor's overseas travel during Diwali holidays. Court found this expla

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Input Tax Credit Claims Under Section 16(5) CGST Act Valid Despite Time Limits When Filed Before November 2021
Case-Laws
GST
HC quashed order denying Input Tax Credit (ITC) claim under CGST Act. Following precedent in Sri Ganapathi Pandi Industries case, Court held that despite limitation under Section 16(4), petitioner entitled to claim ITC for FYs 2017-18 to 2020-21 due to retrospective amendment introducing Section 16(5) effective from 01.07.2017. Department restrained from initiatin

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Central GST Show Cause Notice Quashed as State GST Audit Already Initiated Under Section 70 for Same Tax Issues
Case-Laws
GST
State GST authorities initiated audit proceedings where petitioner acknowledged tax shortfall based on audit findings. Subsequently, Central GST issued show cause notice on same matter. HC quashed the impugned order, holding that audit constitutes “proceedings” as per G.K. Trading Company precedent. The court determined that Central authorities' summons under sec

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Milling Services to Government for PDS Atta Production Qualify as Exempt Composite Supply Under Entry 3A
Case-Laws
GST
AAR determined that milling services provided to State Government qualify as composite supply with milling as principal supply. The services involve crushing wheat into fortified wholemeal atta and packaging. The supply relates to Public Distribution System, a function entrusted to Panchayat under Article 243G. Total supply value was Rs. 260.48, with goods component (fo

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GST Department Barred from Coercive Recovery After Time Limit Extension Under Section 168A CGST Act Challenged
Case-Laws
GST
HC granted interim relief against coercive action following show cause notices issued under extended time limits per Section 168A CGST Act notifications. Petitioner challenged validity of notifications dated December 28, 2023 and January 16, 2024 that extended statutory time limits under Sections 73/74. Following precedent from Aspect Integrated IT case, court fou

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Municipal Property Tax Reimbursements from Lessees Must Include GST on Total Value Under Section 15 of GST Act
Case-Laws
GST
Municipal property tax reimbursements by lessee/occupier are subject to GST as part of the taxable value of supply under Sec 15 of GST Act. AAR ruled that municipal taxes levied under Kolkata Municipal Corporation Act 1980, being distinct from CGST/WBGST/UTGST/GST Compensation Acts, must be included in the supply value for GST calculation. The authority determined

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Industrial Policy Benefits Must Be Extended Within 3 Months As Per Modified Clauses 9(a) and 9(b)
Case-Laws
GST
HC directed respondents to extend industrial promotion policy benefits to petitioner within 3 months. While respondents acknowledged petitioner's construction investment per appellate authority's order dated 05/01/2022, they denied benefits under Clauses 9(a) and 9(b) of 22/06/2018 policy, citing ineligibility under 2014 policy. Court noted that post-GST implementation, State

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Government Must Reimburse 6% GST Rate Difference After Rate Hike From 12% to 18% Within Three Months
Case-Laws
GST
HC ruled on GST reimbursement dispute between petitioner and government entity. Acknowledging State GST Department's confirmation of rate increase from 12% to 18%, court directed respondent to reimburse petitioner for differential GST amount of 6% for period January 1-24, 2022. Payment must be made within three months of certified order copy receipt. Non-compliance will att

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Input Tax Credit Appeal Delay Condoned After Appellant Deposits 10% Pre-requisite Amount Under Section 107(6b) CGST Act
Case-Laws
GST
HC determined the appeal delay was justifiable in a GST input tax credit dispute. The appellant had deposited pre-requisite amounts before formal appeal dismissal. Manual filing was permissible in December 2022 with no prohibition notifications. Electronic filing was impossible until the order's upload on GST portal on 17.01.2023. The appellant complied w

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