Case-Laws – GST – Highlights – Petition remanded to respondent-Authorities to recalculate and process petitioner’s refund application for IGST on zero-rated supply as per CBIC Circular No. 197/09/2023-GST, providing opportunity of hearing to petitioner w
Tax refund due for zero-rated exports to be recalculated as per CBIC circular, hearing opportunity given.
Case-Laws
GST
Petition remanded to respondent-Authorities to recalculate and process
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Case-Laws – GST – Highlights – The HC quashed the order raising demand for IGST on goods cleared from SEZ to DTA. The petitioner was not required to pay IGST on such supply as it is treated as import for DTA unit which is liable to pay IGST and duties. T
Impugned order for IGST on SEZ to DTA supply quashed; import by DTA unit liable for IGST/duties.
Case-Laws
GST
The HC quashed the order raising demand for IGST on goods cleared from SEZ to DTA. The petitioner was not required to pay IGST on such supply as it is treated as import for DTA unit which is liable to pay IGST and duties. The respondent failed to consider provisions of Section 74 requiring adjudication of show cause notice by considering reply and provisions of the Act. The att
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Case-Laws – GST – Highlights – The HC dismissed the petition on the ground that efficacious alternative statutory remedies of appeal were available to the petitioner. Freezing of the petitioner’s bank account did not violate principles of natural justice
Tax Dispute Resolution: Utilize Statutory Remedies Before Knocking Judicial Doors.
Case-Laws
GST
The HC dismissed the petition on the ground that efficacious alternative statutory remedies of appeal were available to the petitioner. Freezing of the petitioner's bank account did not violate principles of natural justice as it would not affect the petitioner's ability to institute an appeal by making the pre-deposit. The HC relied on precedents like Oberoi Constructions Ltd and Greatship
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Goods and Services Tax – GST Dated:- 21-12-2024 – News – GST Council recommends reduction in GST rate on Fortified Rice Kernel (FRK), classifiable under 1904, to 5% GST council also recommends to fully exempt GST on gene therapy GST Council recommends
Recommendations of the 55th Meeting of the GST Council
GST
Dated:- 21-12-2024
GST Council recommends reduction in GST rate on Fortified Rice Kernel (FRK), classifiable under 1904, to 5%
GST council also recommends to fully exempt GST on gene therapy
GST Council recommends exemption of GST on contributions by general insurance companies from third-party motor vehicle premiums for Motor Vehicle Accident Fund
GST Council recommends no GST on transaction of vouchers as they are neither supply of goods nor supply of services. The provisions related to vouchers is also being simplified.
GST Council clarifies that no GST is payable on 'penal charges' levied and collected by banks and NBFCs from borrowers for non-compliance with loan terms
GST Council recommends reduction of payment of pre-deposit for filing an appeal before the Appellate Authority in respect of an order passed which involves only penalty amount
Jaisalmer, Rajasthan, 21 st December 2024
The 55th GST Counci
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software meant assembly/manufacture of LRSAM system under Notification 19/2019-Customs.
* To reduce the rate of Compensation Cess to 0.1% on supplies to merchant exporters at par with GST rate on such supplies.
* To exempt from IGST imports of all equipment and consumable samples by Inspection Team of the International Atomic Energy Agency (IAEA) subject to specified conditions.
* To extend the concessional 5% GST rate on food inputs of food preparations under HSN 19 or 21 that are supplied for food preparations intended for free distribution to economically weaker sections under a government program subject to the existing conditions.
SERVICES
* To bring supply of the sponsorship services provided by the body corporates under Forward Charge Mechanism.
* To exempt GST on the contributions made by general insurance companies from the third-party motor vehicle premiums collected by them to the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Ac
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e changes to be made effective from 01.04.2025 to avoid any transition difficulties.
* To exclude taxpayers registered under composition levy scheme from the entry at Sr. No. 5AB introduced vide Notification No. 09/2024-CTR dated 08.10.2024 vide which renting of any commercial/ immovable property (other than residential dwelling) by unregistered person to registered person was brought under reverse charge mechanism. Further, to regularize the period from the date when the notification No. 09/2024-CTR dated 08.10.2024, became effective i.e. from 10.10.2024 till the date of issuance of the proposed notification on “as is where is” basis.
Other changes relating to goods and services
* To increase the GST rate from 12% to 18 % on sale of all old and used vehicles, including EVs other than those specified at 18% -Sale of old and used petrol vehicles of engine capacity of 1200 cc or more & of length of 4000 mm or more; diesel vehicles of engine capacity of 1500 cc or more & of length of
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spices are classifiable under HS 2106 90 99 and attracts 5% GST if supplied as other than pre-packaged and labelled and 12% GST if supplied as pre-packaged and labelled. However, when popcorn is mixed with sugar thereby changing its character to sugar confectionary (eg caramel popcorn), it would be classifiable under HS 1704 90 90 and attract 18% GST. It has been decided to regularise the issues for the past on “as is where is” basis.(Note: There is no new imposition of any tax in this regard and is merely a clarification as certain field units were demanding different tax rates on the same. Therefore, it is a clarification being recommended by the GST Council to settle the disputes arising out of interpretation.)
* To clarify that the Explanation in Sl. No. 52B in notification No. 1/2017- Compensation Cess (Rate) dated 28.6.2017 regarding ground clearance is applicable with effect from 26.07.2023.
* To clarify that RBI regulated Payment Aggregators are eligible for the exemption
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at par with the existing provision in GST for transactions in Customs bonded warehouse.
2. Issues pertaining to taxability of Vouchers
In a significant move to address long-standing concerns regarding the taxability of vouchers under GST, the GST Council made the following recommendations:
* To omit sections 12(4) and 13(4) from CGST Act, 2017 and rule 32(6) from CGST Rules, 2017 to resolve ambiguities in the treatment of vouchers.
* To issue clarification on the following issues:
(a) Transactions in vouchers shall be treated neither as a supply of goods nor as a supply of services.
(b) Distribution of vouchers on principal-to-principal basis shall not be subject to GST. However, where vouchers are distributed on principal-to-agent basis, the commission/fee or any other amount charged by the agent for such distribution is taxable under GST.
(c) Additional services such as advertisement, co-branding, marketing and promotion, customization and technology support, customer su
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CGST Act, 2017 in respect of goods which have been delivered by the supplier at his (supplier's) place of business : The GST Council recommended to clarify that in an Ex-Works contract, where goods are delivered by the supplier to the recipient or a transporter at the supplier's place of business, and the property in goods transfers to the recipient at that point, the goods are considered to be "received" by the recipient under section 16(2)(b) of CGST Act, 2017 and the recipient may claim Input Tax Credit (ITC) on such goods, subject to the conditions outlined in Sections 16 and 17 of the CGST Act, 2017.
(iii) Clarification regarding applicability of late fee for delay in furnishing of FORM GSTR-9C and providing waiver of late fee on delayed furnishing of FORM GSTR-9C for the period from 2017-18 to 2022-23:
(a) The GST Council recommended to clarify through a circular that the late fee under Section 47(2) of the CGST Act, 2017 is leviable for the delay in filing the
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d goods or the packages thereof. This will provide a legal framework for developing such a system and will help in implementation of mechanism for tracing specified commodities throughout the supply chain.
2. Clarification regarding recording of correct details of name of the State of the un-registered recipient as well as correct declaration of place of supply in respect of supply of 'Online Services'
* To clarify that in respect of supply of 'Online Services' such as supply of online money gaming, OIDAR services, etc. to unregistered recipients, the supplier is required to mandatorily record the name of the State of the unregistered recipient on the tax invoice and such name of State of recipient shall bedeemed to be the address on record of the recipient for the purpose of section 12(2)(b) of IGST Act, 2017 read with proviso to rule 46(f) of CGST Rules, 2017
D. OTHER MEASURES PERTAINING TO LAW & PROCEDURE
1. Amendment in section 17(5)(d) of CGST Act, 2017
* To align the p
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involving only demand of penalty without involving the demand of tax.
3. Amendment in section 2(69) of CGST Act, 2017 to insert an Explanation regarding definitions of Local Fund and Municipal Fund: To amend clause (c) of section 2(69) of CGST Act, 2017 and to insert an Explanation under the same to provide for definitions of the terms 'Local Fund' and 'Municipal Fund' used in the said clause.
4. Amendment in provisions pertaining to Input Services Distributor (ISD) mechanism under CGST Act, 2017 and CGST Rules, 2017
* To amend Section 2(61) and Section 20(1) of the CGST Act, 2017 to explicitly include inter-state RCM transactions under the ISD mechanism by including reference to supplies subject to tax under section 5(3) and 5(4) of IGST Act, 2017 in the said provisions.
* Consequentially, to amend section 20(2) of CGST Act, 2017 and rule 39(1A) of the CGST Rules, 2017.
* These, amendments in CGST Act, 2017 are to be made effective from 01.04.2025.
5. Provision for grant of
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he GST Council recommended inter-alia-
(i) To amend section 38 of CGST Act, 2017 and rule 60 of CGST Rules, 2017 to provide a legal framework in respect of generation of FORM GSTR-2B based on the action taken by the taxpayers on the Invoice Management System (IMS).
(ii) To amend section 34(2) of CGST Act, 2017, to specifically provide for requirement of reversal of input tax credit as is attributable to a credit note, by the recipient, to enable the reduction of output tax liability of the supplier.
(iii) To insert a new rule 67B in CGST Rules, 2017, to prescribe the manner in which the output tax liability of the supplier shall be adjusted against the credit note issued by him.
(iv) To amend section 39 (1) of CGST Act, 2017 and rule 61 of CGST Rules, 2017 to provide that FORM GSTR-3B of a tax period shall be allowed to be filed only after FORM GSTR-2B of the said tax period is made available on the portal.
E. OTHER MEASURES:
* The GST Council approved the recommendation of
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Case-Laws – GST – Highlights – The HC set aside the impugned assessment order due to non-mention of DIN number, following earlier Division Bench judgments and CBIC circular mandating mention of DIN for validity of proceedings. The petition was allowed. –
Tax assessment order quashed for non-mention of DIN as per law.
Case-Laws
GST
The HC set aside the impugned assessment order due to non-mention of DIN number, following earlier Division Bench
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Case-Laws – GST – Highlights – The HC set aside the impugned order and remitted the matter back to the respondent to pass a fresh order considering the Supreme Court’s judgment in Union of India & Anr. v. M/s Mohit Minerals Pvt. Ltd. on non-payment of IG
High Court remands tax dispute over non-payment of IGST on import of shipping services for fresh decision.
Case-Laws
GST
The HC set aside the impugned order and remitted the matter back to the respondent to pass a fresh order considering the Supreme Court's judgment in Union of India & Anr. v. M/s Mohit Minerals Pvt. Ltd. on non-payment of IGST under reverse charge mechanism for import of services relating to transportation of goods by vessel. The writ petition was allowed by way of rem
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Case-Laws – GST – Highlights – HC quashed final order dated 27 August 2024 passed by GST Officer in SCN proceedings against petitioner/assessee regarding mismatch between GSTR-3B and GSTR-1 disclosures. Matter remanded to GST Officer to decide afresh by
Tax mismatch dispute: Court quashes GST order, remands case for fresh decision after considering assessee's reply.
Case-Laws
GST
HC quashed final order dated 27 August 2024 passed by GST Officer in SCN proceedings against petitioner/assessee regarding mismatch between GSTR-3B and GSTR-1 disclosures. Matter remanded to GST Officer to decide afresh by passing reasoned order after considering petitioner's reply, with rights and contentions of parties kept open.
TMI Updates – Highlights
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Case-Laws – GST – Highlights – The HC dismissed the petition for refund of unutilized ITC. It held that the petitioner had duly discharged output tax liability for March 2021 through electronic cash ledger, and the accumulated ITC in electronic credit le
Petition dismissed for refund of accumulated Input Tax Credit; ITC to be utilized for future tax liability.
Case-Laws
GST
The HC dismissed the petition for refund of unutilized ITC. It held that the petitioner had duly discharged output tax liability for March 2021 through electronic cash ledger, and the accumulated ITC in electronic credit ledger could be utilized for future tax liabilities. Since none of the conditions u/s 54(3) of CGST Act were met, the claim for refund of accumulate
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Case-Laws – GST – Highlights – The HC dismissed the writ petition. Rule 86A of the Central GST Rules, 2017 allows blocking of electronic credit ledger where ITC was obtained from fake/non-existent suppliers. Though the initial communication lacked detail
Dismissal of petition challenging GST credit blocking for fake invoices.
Case-Laws
GST
The HC dismissed the writ petition. Rule 86A of the Central GST Rules, 2017 allows blocking of electronic credit ledger where ITC was obtained from fake/non-existent suppliers. Though the initial communication lacked detailed reasons, subsequent communications provided grounds for blocking ITC. Blocking ITC does not amount to recovery but prevents using ineligible ITC. Recording reasons initially in a
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Case-Laws – GST – Highlights – The HC directed Axis Bank, Bhayander Branch to transfer the entire amount in the petitioner’s account to the Registrar within two weeks. The Registrar must transfer Rs.8,76,564/- to the 2nd respondent within two weeks of de
Axis Bank ordered to transfer petitioner's funds; allow questioning tax Order on pre-deposit.
Case-Laws
GST
The HC directed Axis Bank, Bhayander Branch to transfer the entire amount in the petitioner's account to the Registrar within two weeks. The Registrar must transfer Rs.8,76,564/- to the 2nd respondent within two weeks of deposit, allowing the petitioner to question the Order-in-Original dated 25 May 2023 by depositing the pre-deposit amount. The appeal was disposed of.
TMI Upd
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Case-Laws – GST – Highlights – The HC quashed the order demanding interest and penalty from the petitioner company on delayed payment of excise duty. The petitioner had voluntarily paid the duty after a Central Government audit. However, the authorities
Excise duty penalty quashed due to lack of show-cause notice and opportunity of hearing.
Case-Laws
GST
The HC quashed the order demanding interest and penalty from the petitioner company on delayed payment of excise duty. The petitioner had voluntarily paid the duty after a Central Government audit. However, the authorities failed to issue a show cause notice and provide an opportunity of hearing to the petitioner before imposing interest and penalty u/ss 11AA and 11AC of the Excise Act
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Case-Laws – GST – Highlights – The HC rejected the bail applications of the accused involved in large-scale GST fraud, money laundering and corruption by registering fictitious firms using misused Aadhaar and PAN cards. The accused were charged with offe
Bail denied in massive fraud case involving fake firms, misused IDs.
Case-Laws
GST
The HC rejected the bail applications of the accused involved in large-scale GST fraud, money laundering and corruption by registering fictitious firms using misused Aadhaar and PAN cards. The accused were charged with offences u/ss 420, 467, 468, 471, and 120-B IPC. Considering the grave economic offences impacting society, the money trail of crores, the accused's influential position, and the likelihood
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Case-Laws – GST – Highlights – HC quashed the order and restored the adjudication of show cause notice to the respondent authority. Petitioner is entitled to relief. Adjudicating authority’s findings on ownership of goods were contradictory. It failed to
Contradictory findings on goods ownership quashed; fresh order to determine if KIIFB funds are govt grant and if 'supply' sans consideration.
Case-Laws
GST
HC quashed the order and restored the adjudication of show cause notice to the respondent authority. Petitioner is entitled to relief. Adjudicating authority's findings on ownership of goods were contradictory. It failed to properly consider the effect of notification treating amounts obtained through KIIFB as grant from government.
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Case-Laws – GST – Highlights – The HC allowed the petition filed u/s 482 CrPC. It set aside the trial court’s condition directing the petitioner, accused of fraudulently availing Input Tax Credit under the CGST Act, to deposit Rs. 1 crore for bail. The H
Tax fraud accused gets bail relief; HC scraps Rs. 1 cr deposit condition, asks to submit passport instead.
Case-Laws
GST
The HC allowed the petition filed u/s 482 CrPC. It set aside the trial court's condition directing the petitioner, accused of fraudulently availing Input Tax Credit under the CGST Act, to deposit Rs. 1 crore for bail. The HC held that while courts can accept cash security when the accused cannot furnish sureties, directing deposit of a substantial sum should be avoide
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Case-Laws – GST – Highlights – HC allowed taxpayers to move application for rectification to avail input tax credit under CGST Act within six months from 15.10.2024 i.e. upto 15.04.2025 as per special procedure u/s 148 notified vide notification No. 22/2
Taxpayers can claim input tax credit by rectification application before 15.04.2025 as per special procedure notified.
Case-Laws
GST
HC allowed taxpayers to move application for rectification to avail input tax credit under CGST Act within six months from 15.10.2024 i.e. upto 15.04.2025 as per special procedure u/s 148 notified vide notification No. 22/24 dated 08.10.2024. Petitioner permitted to move application accordingly. Petition disposed of.
TMI Updates – Highlights, quick not
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Case-Laws – GST – Highlights – The HC upheld the blocking of account and Input Tax Credit u/s 74 of the CGST Act, 2017 for wrongful availment of ITC showing fake invoices as the concerned firms were found non-existent. Section 86-A was rightly exercised
Tax credit blocked for fake invoices from non-existent firms; provisional action upheld but final order awaited.
Case-Laws
GST
The HC upheld the blocking of account and Input Tax Credit u/s 74 of the CGST Act, 2017 for wrongful availment of ITC showing fake invoices as the concerned firms were found non-existent. Section 86-A was rightly exercised based on prima facie view without issuing show cause notice to protect revenue. However, the HC directed respondents to pass final order expe
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Case-Laws – GST – Highlights – The HC held that the impugned order u/s 129 of the Odisha GST Act, 2017 was not timely. Despite the petitioner’s appeal mentioning 27.09.2024 as the order date, the HC found the order was made on the 8th day from the notice
Orissa High Court quashes untimely order for penalty under GST Act, cites violation of statutory time limit.
Case-Laws
GST
The HC held that the impugned order u/s 129 of the Odisha GST Act, 2017 was not timely. Despite the petitioner's appeal mentioning 27.09.2024 as the order date, the HC found the order was made on the 8th day from the notice specifying penalty, violating Section 129(3). Consequently, the order was set aside and quashed, and the petition was disposed of.
TMI Updat
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Case-Laws – GST – Highlights – HC dismissed petitioner’s appeal challenging cancellation of GST registration. Petitioner filed appeal after 17 months delay, beyond 3-month limitation u/s 107 CGST Act. HC held petitioner’s lethargic approach in not filing
Delay in filing GST returns & appeal costs GST registration cancellation.
Case-Laws
GST
HC dismissed petitioner's appeal challenging cancellation of GST registration. Petitioner filed appeal after 17 months delay, beyond 3-month limitation u/s 107 CGST Act. HC held petitioner's lethargic approach in not filing returns for 6 months and inordinate delay in filing appeal rendered it disentitled to relief. Petitioner failed to provide justification for condonation of delay.
TMI Updates
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Case-Laws – GST – Highlights – HC dismissed petition challenging show cause notice issued for alleged misclassification of product under incorrect HSN code attracting lower GST rate. HC held alternate remedy of adjudication had to be exhausted before app
Misclassification Show Cause Notice: Exhaust Adjudication First, Says HC Dismissing Challenge on Lower GST Rate Interpretation.
Case-Laws
GST
HC dismissed petition challenging show cause notice issued for alleged misclassification of product under incorrect HSN code attracting lower GST rate. HC held alternate remedy of adjudication had to be exhausted before approaching HC as no jurisdictional issue or violation of natural justice was involved. Petition dismissed with no order on costs
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Case-Laws – GST – Highlights – Petitioner’s demat accounts were attached/frozen despite ceasing to be director of company, violating natural justice principles. HC held prima facie petitioner’s liability u/s 89 of MGST Act requires compliance with natura
Demat accounts frozen despite director resignation, violating natural justice. HC ordered relief, quashed freezing before due process.
Case-Laws
GST
Petitioner's demat accounts were attached/frozen despite ceasing to be director of company, violating natural justice principles. HC held prima facie petitioner's liability u/s 89 of MGST Act requires compliance with natural justice before attachment/freezing action. Relief granted quashing attachment/freezing of demat accounts, without pre
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Goods and Services Tax – GST Dated:- 19-12-2024 – News – CBI Arrests CGST Inspector of Tirupati GST Commissionerate alongwith Representative of a Private Firm for Demanding and Accepting Rs. 3.2 lakh as Bribe Dated:- 19-12-2024 – CBI today arrested CGS
CBI Arrests CGST Inspector of Tirupati GST Commissionerate alongwith Representative of a Private Firm for Demanding and Accepting Rs. 3.2 lakh as Bribe
GST
Dated:- 19-12-2024
CBI today arrested CGST Inspector of Tirupati GST Commissionerate alongwith representative of a Chittoor based private firm for demanding and accepting Rs. 3.2 lakh as bribe from accused representative of the said private firm.
CBI registered a case on 17.12.2024 against four accused including Assistant Commissioner, Superintendent & Inspector, all of the O/o. Commissioner of Central Tax, Tirupati GST Commissionerate, Tirupati and a Representative of Chittoor based private firm & unknown public & private persons on allegations of demanding and bribing of
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rm to settle the matter of the said firm allegedly found to be working from the premises of another firm.
CBI laid a trap and accused Inspector and accused representative of the said private firm were intercepted today while the transaction of bribe took place between them and the bribe amount of Rs. 3.2 lakh was recovered from the said Inspector, O/o. Commissioner of Central Tax, Tirupati GST Commissionerate, Tirupati.
Accused Inspector, Central Tax and accused representative of Chittoor based private firm have been arrested. They will be produced before the Hon'ble Special Judge for CBI Cases, Kurnool on 18.12.2024.
Searches are being conducted in Tirupati and Kadapa at the residential and office premises of the accused and certain inc
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Case-Laws – GST – Highlights – Petition dismissed. HC upheld cancellation of petitioner’s GST registration by revenue authorities u/s 132(1)(b) CGST/TNGST Act. Though principles of natural justice were violated by not granting personal hearing before can
Business premises found inadequate, GST registration cancelled despite no personal hearing.
Case-Laws
GST
Petition dismissed. HC upheld cancellation of petitioner's GST registration by revenue authorities u/s 132(1)(b) CGST/TNGST Act. Though principles of natural justice were violated by not granting personal hearing before cancellation, HC observed even if heard, consequence would have been same as petitioner's business premises were found inadequate during department visit. Impugned o
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Case-Laws – GST – Highlights – HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported go
Transporting goods illegally: Mitigating factors reduce penalty, statutory appeal allowed.
Case-Laws
GST
HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported goods, mitigating circumstances exist for not imposing full penalty as driver's statement unavailable during seizure. To balance parties' interests, statutory appeal
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Case-Laws – GST – Highlights – The HC held that telecommunication towers cannot be construed as immovable property falling within the ambit of Section 17(5)(d) of the CGST Act, rendering them ineligible for input tax credit. Relying on the SC’s decision
Telecom towers not immovable property, ineligible for ITC under CGST Act: HC.
Case-Laws
GST
The HC held that telecommunication towers cannot be construed as immovable property falling within the ambit of Section 17(5)(d) of the CGST Act, rendering them ineligible for input tax credit. Relying on the SC's decision in Bharti Airtel, the HC observed that telecommunication towers are movable equipment used in telecommunications, lacking the essential characteristics of immovable property. S
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Case-Laws – GST – Highlights – The HC held that the arrest of the petitioner on 30th November 2024 was illegal and the remand order dated 30th November 2024 was set aside. The petitioner was directed to be released from judicial custody forthwith, if not
Arrest, Detention Illegality Exposed: Court Cites Flawed Summons, Remand; Orders Immediate Release.
Case-Laws
GST
The HC held that the arrest of the petitioner on 30th November 2024 was illegal and the remand order dated 30th November 2024 was set aside. The petitioner was directed to be released from judicial custody forthwith, if not required in any other matter. The HC found discrepancies in the summons issued to the petitioner, raising doubts about the detention process. The remand
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