Author: admin_gst

Imported goods IGST levy for 2019-20 challenged; HC directs petitioner to first exhaust statutory appeal remedy before courts.
Case-Laws
GST
IGST levied on imported goods for FY 2019-20 – Petitioner's challenge to extension notifications dismissed; directed to exhaust statutory appeal remedy first. If appeal unsuccessful, liberty to challenge notifications. HC declines to entertain petition at this stage based on precedents of Oberoi Constructions and Alkem Laboratories; petition dispos

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Misrepresented goods description & value, tax evasion intent suspected. Detention of goods & vehicle, tax & penalties upheld.
Case-Laws
GST
HC upheld detention of goods and vehicle under Sec 129 of WBGST Act. Discrepancies between declared description and physical verification of goods, valuation gap indicated misrepresentation, intent to evade tax. Petitioner failed to substantiate legitimate trade practices or unreasonable valuation. HC found no procedural or legal infirmities in orde

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Advisory for Entry of RR No./eT-RRs in EWB system Post EWB-FOIS Integration
GST
Dated:- 18-12-2024

Subject: Guidance for Accurate Entry of RR No./eT-RRs following the Integration of E-Way Bill (EWB) with Freight Operation Information System (FOIS) system of Indian Railways.
Dear Taxpayers,
This advisory is being issued to inform you that the FOIS of Indian Railways has now been integrated with the E-Way Bill (EWB) system via Application Programming Interfaces (APIs).
In light of this, it is important that taxpayers follow the correct process for entering RR no (Railway Receipt Number)/eT-RRs. into the EWB system. Adherence to the guidelines below will help avoid any potential discrepancies or mismatches.
1. Applicability o

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ill prompt you to enter the corresponding RR No./eT-RRs
3. RR Number/eT-RRs for FOIS
For goods transported via the Freight Operations Information System (FOIS) the RR number shall be entered in the following format in the EWB system.
Format: F
For eg: If the goods are dispatched from the station SJWT and RR no. is 123456789 then the same needs to be entered as FSJWT123456789
4. EWB and RR No./eT-RRs Validation
After entering the RR No./eT-RRs into the EWB system:
a) The EWB system will validate the RR No./eT-RRs against the data received from the FOIS.
b) If a mismatch is detected or the RR No./eT-RRs is not found in the database, an alert will be generated. Thus it is strongly advised that taxpayers ensure

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Nuclear Fuel Complex unit's GST assessments quashed; reassessment ordered to examine Notification 9/2017 exemption.
Case-Laws
GST
The High Court set aside the impugned orders of tax assessments for the period 2017-18 to 2022-23 against the petitioner and directed the Assessing Authority to redo the assessments after examining the applicability of Notification No.9 of 2017 dated 28.06.2017. The Court found merit in the petitioner's contention that if the petitioner is a unit of the Nucle

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Denied input tax credit due to alleged fictitious supplier, HC allows appeal with pre-deposit condition.
Case-Laws
GST
The petitioner was denied input tax credit as the alleged supplier did not provide any goods, violating principles of natural justice. The assessment order omitted outward and inward e-way bills from the accounts. The HC held that the existence of the supplier is a disputed question of fact that cannot be adjudicated under Article 226. The adequacy of evidence also cann

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Excess ITC claim: Court orders reassessment, petitioner to submit objections & reconciliation.
Case-Laws
GST
The High Court set aside the impugned order relating to assessment year 2017-18 concerning excess availment of Input Tax Credit vis-a-vis Input Tax Credit reported in the annual GSTR-9 return. The petitioner shall treat the impugned assessment order as a Show Cause Notice and submit objections within two weeks, along with relevant reconciliation statements and supporting document

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Tax dispute: HC directs petitioner to deposit 20% of demanded tax & file appeal before appellate tribunal within 30 days.
Case-Laws
GST
The Hon'ble High Court disposed of the writ petition by directing the petitioner to file an appeal before the appellate tribunal after depositing 20 percent of the demanded tax amount as per the provisions of Section 112(8) of the GST Act, 2017 within 30 days. This was in line with the judgment passed by the Patna High Court in M/s Cohesive Infrastructu

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Respite for Petitioner: Court Quashes Orders on ITC Reversal, Directs Limited Tax Deposit.
Case-Laws
GST
The High Court set aside the impugned orders u/s 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 regarding non-reversal of Input Tax Credit (ITC) on account of Credit Notes issued by the Petitioner's suppliers. The Petitioner was directed to deposit 25% of the disputed tax within four weeks, subject to verification of any prior payments ma

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Upholding Tax Authority's Show Cause Notice, Court Allows Defences.
Case-Laws
GST
The High Court dismissed the petition challenging the show cause notice issued u/s 74 of the Central Goods and Services Tax Act, 2017. The court found no justification for alleging suppression or invoking the extended period of limitation. The show cause notice was based on findings from investigations after the audit report. The petitioner's statements accepting its status as a payment aggregator were con

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GST refund claim restored despite procedural lapse on payment of costs.
Case-Laws
GST
The High Court, while acknowledging the procedural deficiency of not issuing GST RFD-03 to the petitioner, held that the petitioner failed to avail the opportunity to raise such contentions in response to the show cause notice. However, considering the peculiar circumstances and the non-issuance of GST RFD-03, the Court set aside the impugned order dated 30 April 2024, subject to the petitioner paying

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Dismissal of Review Petitions: Court Upholds Interest Refund Order, Cites Procedural Lapses.
Case-Laws
GST
In the matter under review, the High Court dismissed the review petitions filed by the parties. The Court held that no grounds were established for seeking a review of the order directing the refund of interest amount. The Court observed that the insufficient time to check calculations during the initial proceedings cannot be a ground for review. Regarding a letter from January 201

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Advisory on Updates to E-Way Bill and E-Invoice Systems
GST
Dated:- 17-12-2024

GSTN is pleased to announce that NIC will be rolling out updated versions of the E-Way Bill and E-Invoice Systems effective from 1st January 2025. These updates are aimed at enhancing the security of the portals, in line with best practices and government guidelines.
2. Multi-Factor Authentication (MFA):
One of the key changes involves the implementation of Multi-Factor Authentication (MFA). Currently, MFA, which requires login using a username, password, and OTP (sent to the registered mobile number, Sandes app, or similar platforms), is mandatory for taxpayers with an Annual Aggregate Turnover (AATO) exceeding Rs 100 Crores since 20th August 202

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Non-consideration of challenge to show-cause notice & lack of reasoning violate natural justice.
Case-Laws
GST
The High Court allowed the petition by way of remand due to violation of principles of natural justice by the 4th Respondent. While the Petitioner's reply to the show-cause notice was unclear, the 4th Respondent failed to consider the Petitioner's contention that a petition was filed challenging the show-cause notice. The impugned order lacked reasons for finding the reply unsa

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Tax notice upheld; State Tax officers empowered under IGST Act; Revenue authorities determine ownership of consignment.
Case-Laws
GST
The High Court dismissed the writ petition, upholding the tax authority's jurisdiction and power to issue the notice demanding tax and penalty. The court affirmed that u/s 4 of the IGST Act, officers of the State Tax are cross-authorized as proper officers for the purposes of the IGST Act, subject to any exceptions or conditions specified by the Governmen

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Tax authorities can audit businesses anytime to ensure GST compliance.
Case-Laws
GST
The High Court dismissed the petition challenging the proceedings initiated by the respondents u/s 65 of the CGST Act, 2017 for conducting audit. The Court held that the Commissioner can conduct the audit at prescribed frequency and manner without any embargo or time period restriction. The audit is akin to a preliminary inquiry, and the Department should not be prevented from conducting such inquiry in

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Industrial units in Sikkim seek clarity on eligibility for budgetary support scheme despite location compliance.
Case-Laws
GST
The High Court allowed the appeals and set aside the impugned judgment of the Single Judge. The court held that to avail the Budgetary Support Scheme (BSS), the concerned unit must be located in the specified areas mentioned in the 2007 and 2017 notifications, producing specified goods cleared from the same units. The intent of the BSS pivoted around the geograp

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Tax authorities' arbitrary order quashed for disregarding reply without reasons.
Case-Laws
GST
The High Court quashed the impugned order passed by the Assistant Commissioner, DGST for non-application of mind and violation of principles of natural justice. The order had discarded the petitioner's reply to the show-cause notice alleging non-declaration of output tax liability without assigning any reasons. The Court held that show-cause notices imposing further liabilities, including pena

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Chhattisgarh, Goa and Mizoram
GST
Dated:- 16-12-2024

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The a

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int 3(a), she/he can proceed with the application as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail.
6. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Chhattisgarh, Goa and Mizoram.
7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
8. At the time of the visit of GSK, the applicant is required to carry the following details/documents
(a) a copy (hard/so

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Intra-state Tax Liability: Onus on JV to Prove Work Ratio.
Case-Laws
GST
The High Court held that since the nature of supply was intra-state in respective states, the tax liability shall be discharged individually in each state equivalent to the work executed there. As the petitioner joint venture (JV) failed to produce the inter se agreement or evidence regarding the proportion of work executed by each partner in the respective states, the court could not determine the tax liability. T

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Tax Notice Invalidated for Failing Legal Standards; Court Upholds Right to Hearing and Proper Authentication Process.
Case-Laws
GST
The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated u/s 73 of the CGST/SGST Acts. The impugned order was quashed as it violated principles of natural justice by not providing an opportunity of hearing u/s 75(4) before passing the order. The

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Improperly issued tax notice without hearing opportunity quashed for violating statutory provisions.
Case-Laws
GST
The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of proceedings u/s 73 without issuance of a proper Show Cause Notice. The Summary is in addition to, but not a substitute for, a proper Show Cause Notice. The impugned order was passed without issuing a proper Sh

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Petition allowed against non-speaking order demanding GST & premium; fresh demand permitted with detailed reasoning by 05.12.2023.
Case-Laws
GST
The High Court allowed the petition challenging the demand raised by the respondent Greater NOIDA Industrial Development Authority from the petitioner towards GST and premium. The demand was set aside as it was a non-speaking order, violating the principles of natural justice and being contrary to notifications, advance ruling, and the Court's

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Tax Authority Initiates Adjudication on Input Tax Credit; Court Upholds Notice Validity.
Case-Laws
GST
The High Court dismissed the writ petition challenging the show cause notice issued for wrongful availment of input tax credit by the petitioners. The Court held that the show cause notice u/s 74 of the CGST/WBGST Acts is merely initiation of adjudication and does not warrant judicial interference unless issued wholly without jurisdiction or ex-facie perverse. Relying on Supreme Court'

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Plaintiffs' request for securing amount rejected; failed to prove defendants' intent to dispose assets.
Case-Laws
GST
The High Court dismissed the application filed by the plaintiffs seeking an order to require the defendants to secure an amount of Rs. 1,14,88,833/- until the disposal of the suit. The Court held that the plaintiffs failed to establish a prima facie case against the defendants to demonstrate that they were attempting to dispose of or remove movable or immovable propertie

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Petitioner's GST registration restored after court intervention; CGST/WBGST to open portal for tax payment.
Case-Laws
GST
The High Court disposed of the writ petition by setting aside the impugned orders cancelling the petitioner's registration. The court directed the respondent CGST/WBGST authority to restore the petitioner's registration, open the portal for 45 days to enable the petitioner to make payment of revenue due, including penalty, within 15 working days as indicated by the r

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