Author: admin_gst

High court gives relief, directs fresh hearing on depositing 50% dues if missed appeal deadline.
Case-Laws
GST
The High Court, considering that the petitioner's certain pleas were not taken into account while issuing the notice u/s 74(1) and that the limitation for filing an appeal had been lost, directed that if the petitioner deposits 50% of the demanded amount of Rs. 73,87,225.92, after adjusting any amount already paid within four weeks, the impugned order dated 24.07.2023 shall sta

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Advisory on mandatory Sequential Filing of GSTR-7 Returns as per Notification No. 17/2024
GST
Dated:- 5-12-2024

Multiple tickets have been received regarding sequential filing of return in Form GSTR-7. Taxpayers are referencing FAQs for the same, wherein “it is not mandatory” is mentioned.
To clarify, It is to inform that following changes have been introduced in the return filing process for GSTR-7 with effect from 01.11.2024 onwards.
Sequential Filing of GSTR-7:
As per Notific

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Court Upholds Mandatory TRAN-1 Filing for Excise Credit, Dismisses Petition for Missing Deadline Under CGST Act 2017.
Case-Laws
GST
The High Court dismissed the writ petition. The petitioner, being a registered person not liable for registration before the appointed day of 01.07.2017, sought entitlement to transitional credit of excise duty through Credit Transfer Document by filing TRAN-3 without submitting TRAN-1 declaration within the stipulated time u/r 117 of the Central Goods and

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Empowering Additional/Joint Commissioners for adjudication of DGGI notices based on noticee's highest tax demand location.
Circulars
GST
The circular amends the previous Circular No. 31/05/2018-GST to empower more Additional Commissioners/Joint Commissioners of specified Central Tax Commissionerates with All India jurisdiction for adjudication of show cause notices issued by DGGI officers. It provides criteria for allocating such notices to the concerned Additional/Joint Commissioners b

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Popular flour mixes with spices & ingredients classified differently, attracting higher 18% GST.
Case-Laws
GST
The appellant M/s. Gajanand Foods P Ltd's various flour mixes containing spices and ingredients like sugar, semolina, salt, sesame seed, chili powder, garam masala, etc. in addition to flours of dried leguminous vegetables, rice and wheat, were held to be excluded from classification under Chapter Heading 1102 or 1106 of the Customs Tariff Act, 1975 attracting 18% GST. The prod

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Court Declares IGST on Ocean Freight Unconstitutional, Orders Refund Due to Mistake of Law.
Case-Laws
GST
The High Court held that the levy of Integrated Goods and Services Tax (IGST) on ocean freight paid by the petitioner was unconstitutional. The Court relied on the Supreme Court's decision in Union of India & Anr. v. M/s Mohit Minerals Pvt. Ltd. and its own decision in Bla Coke Pvt. Ltd. v. Union of India & Ors., wherein it was categorically held that when the Notification itself is

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High Court quashes penalty order for not generating e-invoices; directs refund.
Case-Laws
GST
The High Court quashed the order imposing penalty u/s 129(3) of the CGST/SGST Acts for not generating e-invoices. The court directed refund of any amount collected from the petitioner pursuant to the quashed order and ordered the competent authority to pass fresh orders after considering Sections 122 and 126 of the CGST/SGST Acts.
TMI Updates – Highlights, quick notes, marquee, annotation,

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Court Overturns Penalties for Expired E-Way Bill, Citing No Tax Evasion or Malicious Intent, Emphasizes Contextual Application.
Case-Laws
GST
The High Court quashed the orders of the Appellate and Adjudicating Authorities imposing penalty on the petitioner for transporting goods after the expiry of the e-way bill. The Court held that while procedural compliance under the GST framework is crucial, penalties imposed purely for procedural lapses without evidence of tax evasion or malicious

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Disputed tax case relief: 10% deposit required for stay on order pending appeal.
Case-Laws
GST
The High Court disposed of the writ petition, modifying the requirement to deposit only 10% of the remaining disputed tax amount for the impugned order to remain stayed. This decision was based on a Central revenue notification dated 16th August, 2024, reducing the deposit to 10%, and a corresponding State revenue notification dated 29th October, 2024. The petitioner's submission regarding the

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Refund denied if export proceeds realized in INR via non-resident Vostro bank account outside ACU/Nepal/Bhutan.
Case-Laws
GST
The High Court quashed the impugned orders denying refund application, based on the respondents' clarification that refund would not be denied if export proceeds are realized in Indian Rupees routed through a non-resident bank's freely convertible Vostro account outside the Asian Clearing Union or Nepal and Bhutan. However, the respondents contended that the appl

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Authorities denied personal hearing despite request, order quashed.
Case-Laws
GST
The High Court quashed the assessment order dated 06.08.2024, holding that the Assessing Authority violated the principles of natural justice by denying an opportunity of personal hearing to the petitioner despite a specific request. Although the show-cause notice indicated 'NA' for personal hearing, the petitioner marked 'Yes' in the reply and sought an opportunity. The Court ruled that any previous oppor

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Wrongly availed ITC reversed but still included in tax demand notice – Court sets aside erroneous demand.
Case-Laws
GST
The petitioner had wrongly availed Input Tax Credit (ITC) which was reversed in the GSTR-3B filed for February 2020. Despite admitting the reversal, the second respondent included the demand for the wrongly availed ITC in the DRC-07 notice. The High Court held that the reason provided by the second respondent for including the demand was unacceptable. The demand under

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Retrospective GST Registration Cancellation Quashed, Effective from Show Cause Notice Date.
Case-Laws
GST
The High Court quashed the order cancelling the petitioner's GST registration retrospectively from July 2, 2017. The cancellation was held to be effective from January 15, 2023, the date of issuance of the show cause notice. The court found that the absence of reasons in the show cause notice for retrospective cancellation rendered the impugned order unsustainable. The allegation of

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Court Overturns Dismissal Due to Unjust Delay; Highlights Need for Fair Consideration of Extenuating Circumstances.
Case-Laws
GST
The High Court allowed the writ petition, quashing the impugned order dated February 27, 2024. The Court held that the delay in filing the appeal by the petitioner was due to circumstances beyond their control. The rigid approach adopted by the Appellate Authority in dismissing the appeal solely on timing considerations without considering the genuine extenua

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Taxpayer's writ petition dismissed due to delay in filing appeal against GST orders.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner challenging the orders issued by the adjudicating authority u/s 62 of the CGST/SGST Acts. The Court held that the petitioner failed to file an appeal against the orders within the limitation period prescribed u/s 107 of the CGST/SGST Acts. Furthermore, the petitioner approached the High Court through a writ petition after a

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Tax Credit Reversal Quashed: Court Orders ITC Restoration for Exporter.
Case-Laws
GST
The High Court allowed the petition in part and directed the respondents to restore the input tax credit (ITC) of Rs. 9,83,53,032/- in the petitioner's Electronic Credit Ledger within four weeks. The Court held that the reversal of ITC by the respondents during the summons proceedings without an adjudication process was a violation of Article 265 of the Constitution of India and contrary to the provisi

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Court Upholds State's Block on Electronic Ledger Over Fraudulent ITC Claim Under GST Rules, Dismissing Petition.
Case-Laws
GST
The High Court dismissed the petition challenging the notice in Form ASMT-10 issued by the state authorities for blocking the electronic credit/cash ledger. The court held that the state authorities acted within their powers by blocking the input tax credit (ITC) u/r 86A of the GST Rules, 2017, as they had reasons to believe that the ITC of Rs. 13.10 crores was

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Jurisdiction for tax notice under GST law: Conflicting HC views lead to Larger Bench reference.
Case-Laws
GST
The High Court held that the petitioner failed to establish lack of jurisdiction for issuance of the show cause notice (SCN) by the State Tax Authority, despite the absence of a notification u/s 6(1) of the Central Goods and Services Tax Act, 2017. The Court opined that a notification is required only when restrictions or conditions are to be imposed on the exercise of power by

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Court upholds GST law, but allows challenge if petitioner's construction qualifies as 'plant'.
Case-Laws
GST
The High Court dismissed the writ petition challenging the constitutional validity of clauses (c) & (d) of Section 17(5) of the Central Goods and Services Tax Act, 2017. The Supreme Court had previously upheld the validity of these clauses in the case of M/s Safari Retreats Private Ltd. However, the High Court granted liberty to the petitioner to raise the issue of whether the co

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Gross and Net GST revenue collections for the month of Nov, 2024
GST
Dated:- 2-12-2024

The gross and net GST revenue collections for the month of November, 2024.
=============
Document 1
Nov-2023
B
GST Collections
A
GST Gross and Net Collections as on 30/11/2024 (Amount in crores)
Monthly
YTD
Nov-2024
% Growth
C
A.1. Domestic
B
D
D = C/B-1
E = D/C-1
Nov-2023
E
Nov-2024
F
% Growth
G
G = F/E-1
HI=H/G-1
CGST
30,420
34,141
2,46,265
2,71,514
SGST
38,226
43,047
3,09,003
3,37,412
IGST
47,810
50,093
3,58,901
4,02,056
CESS
11,239
12,398
87,179
93,835
Gross Domestic Revenue
1,27,695
1,39,678
9.4%
10,01,348
11,04,817
10.3%
A.2. Imports
IGST
39,198
41,736
CESS
1,036
Gross Import Revenue
40,234
855
42,591
5.9%
3,23,039
8,053
3,31,092
3,44,260
7,635
3,51,894
6.3%
A.3. Gross GST Revenue(A.1+A.2)
CGST
30,420
34,141
2,46,265
2,71,514
SGST
38,226
43,047
3,09,003
3,37,412
IGST
87,009
91,828
6,81,940
7,46,316

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8
91,743
10,17,799
10.9%
C.2 Net Revenue Customs (GST) (A.2 – B.2)
IGST
30,766
32,717
CESS
900
Net Customs Revenue
31,666
727
33,444
2,57,471
6,857
2,66,398
5.6%
2,64,328
6,420
2,72,817
3.2%
C.3 Net Revenue (C.1+C.2))
CGST
27,467
31,815
2,25,811
2,49,770
SGST
34,704
39,809
2,83,787
3,09,939
IGST
72,779
78,436
5,79,526
6,32,744
CESS
11,835
12,950
Total Net GST Revenue
1,46,786
1,63,010
11.1%
92,573
11,81,697
98,162
12,90,616
9.2%
Table 1: State-wise growth of GST Revenues during November, 2024¹
(Rs. in crore)
State/UT
Jammu and Kashmir
Himachal Pradesh
Punjab
Chandigarh
Uttarakhand
Haryana
Delhi
Rajasthan
Uttar Pradesh
Bihar
Sikkim
Arunachal Pradesh
Nagaland
Manipur
Mizoram
Tripura
Meghalaya
Assam
Nov-23
Nov-24
Growth (%)
469
586
25%
802
878
9%
2,265
2,327
3%
210
253
20%
1,601
1,824
14%
9,732
9,900
2%
5,347
6,311
18%
4,682
4,622
-1%
8,973
9,432
5%
1,388
1,561
12%
234
356
52%
92

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Growth
2023-24
2024-25 Growth
1,960
2,013
3%
5,367
5,932
11%
Himachal Pradesh
1,731
1,841
6%
3,701
4,178
13%
Punjab
5,612
6,129
9%
14,734
16,102
9%
Chandigarh
439
502
14%
1,505
1,576
5%
Uttarakhand
3,625
3,915
8%
5,586
6,275
12%
Haryana
13,415
15,468
15%
23,134
26,246
13%
Delhi
10,340
11,847
15%
21,037
24,028
14%
Rajasthan
11,348
12,017
6%
25,699
28,658
12%
Uttar Pradesh
21,624
23,376
8%
49,282
56,687
15%
Bihar
5,377
5,913
10%
16,991
18,735
10%
Sikkim
321
264
-18%
677
646
-5%
Arunachal Pradesh
418
361
-14%
1,276
1,188
-7%
Nagaland
206
186
-10%
701
699
0%
Manipur
229
249
9%
730
783
7%
Mizoram
182
189
4%
634
633
0%
Tripura
335
352
5%
1,037
1,139
10%
Meghalaya
394
407
3%
1,103
1,187
8%
Assam
3,885
4,206
8%
9,553
10,352
8%
West Bengal
15,600
16,025
3%
28,042
30,737
10%
Jharkhand
5,866
5,776
-2%
8,116
9,327
15%
Odisha
10,626
11,723
10%
15,515
1

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tate Wise/Approving Authority wise Domestic Collection
Period Apr-24 to Nov-24
(Rs. In Crores)
state Cd
Collection by Central Formations
Collection by State Formations
TOTAL
Growth in 2024-25 (upto Nov-24)
on 2023-24 (upto Nov-23)
No.of GSTINS as
No.of GSTINS as
on 30th Nov
on 30th Nov
State
2024
CGST
SGST
IGST
CESS
TOTAL
2024
CGST
SGST
IGST
CESS
TOTAL
CGST
SGST
IGST
CESS
TOTAL
CENTER
STATE
TOTAL
1 Jammu and Kashmir
2 Himachal Pradesh
3 Punjab
4 Chandigarh
5 Uttarakhand
6 Haryana
7 Delhi
57,612
48,938
1,72,883
13,499
88,793
515
772
750
31
2,068
91,728
910
1,241
585
58
2,793
1,424
2,013
1,335
89
4,861
20.0%
0.2%
7.7%
570
796
1,643
10
3,019
79,847
744
1,046
2,205
8
4,002
1,313
1,841
3,848
18
7,022
1.4%
6.4%
4.2%
1,829
2,763
2,932
178
7,703
2,34,986
2,439
3,366
4,113
148
10,065
4,268
6,129
7,045
326
17,769
8.8%
13.5%
11.4%
173
1,186
225
476
5
878
18,310
203
277
568
18
1,065
3

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883
0
1,183
201
264
2,229
1
2,696
10.1%
0.2%
5.5%
12 Arunachal Pradesh
8,031
100
122
45
1
268
11,418
194
239
64
1
498
294
361
109
1
765
-20.4%
-5.9%
-11.6%
13 Nagaland
4,449
64
80
23
6
173
6,555
85
106
51
10
252
149
186
74
16
426
1.8%
-18.8%
-11.5%
14 Manipur
5,936
50
68
19
0
137
9,281
128
182
44
0
354
178
249
63
0
490
-12.6%
25.2%
11.7%
15 Mizoram
3,609
61
80
21
0
162
5,251
77
109
13
1
199
138
189
34
1
361
25.2%
-3.0%
7.9%
16 Tripura
13,488
117
145
41
0
303
19,401
161
206
74
2
443
279
352
114
2
747
8.0%
9.1%
8.6%
17 Meghalaya
12,512
109
132
288
1
530
18,826
227
275
305
6
813
336
407
593
7
1,344
-10.8%
-8.3%
-9.3%
18 Assam
1,01,493
1,369
1,775
1,022
649
4,815
1,27,668
1,965
2,431
1,877
327
6,601
3,335
4,206
2,900
976
11,417
15.6%
13.3%
14.2%
19 West Bengal
3,10,420
5,265
6,694
5,453
1,002
20 Jharkhand
90,054
1,698
2,243

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41
25,019
30,000
1
1,809
391
497
4,246
5,690
1,25,429
64,348
51,558
24,017
73,941
29,514
814
5
2,667
1,311
1,658
11,588 3,564
8,591 5,147
11,531 6,653
8,667 4,967
8,014 5,150
30,145 5,674
2,008
80,830 16,970
39,572 11,967
1,593
44,246
6.8%
7.3%
7.1%
23,905
10.3%
1.3%
4.7%
39,612
8.5%
15.8%
12.6%
24,119
8.3%
1.8%
4.7%
29,438
2.6%
12.0%
7.0%
90,838
10.7%
11.1%
10.9%
2
2,898
3.1%
3.9%
3.6%
2,36,089
12.7%
11.9%
12.3%
1,05,070
11.9%
10.8%
11.4%
29
4,592
8.1%
10.7%
9.6%
1,64,789
4,350
5,371
33 Tamil Nadu
4,66,365
9,958
12,641
2,452
13,233
19
12,192
5,783
41,616
34 Puducherry
9,613
92
143
334
2
572
2,55,611
6,90,391
15,020
3
3,355
12,656
3
1
(0)
8
5
6
4,372
1,879
24
9,630
7,705
9,743
3
4,331
14
-81.2%
256.8%
-61.1%
43
21,822
3.5%
15.0%
8.3%
17,641
13,745
516
44,558
22,614
30,282
26,978 6,298
གླ
86,173
8.3%
4.4%
6.2%
145
219
953
5
1,321
237
363

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Govt entity directed to pay GST difference at enhanced rate + interest for delay.
Case-Laws
GST
The High Court allowed the petition and directed the respondent No. 2, a government entity, to pay the petitioner the difference in GST amount at the enhanced rate of 18% instead of 12% for the period from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to interest at 6% per annum from the date of entitlement. The Court rejected the objections rais

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Petition Dismissed: Court Upholds GST Registration Cancellation Due to Late Appeal Filing Beyond Legal Time Limit.
Case-Laws
GST
The High Court dismissed the petition challenging the cancellation of the petitioner's GST registration. The appeal against the cancellation order was filed beyond the prescribed limitation period. The Court held that it cannot condone the delay in filing the appeal under its extraordinary jurisdiction, as the Supreme Court has ruled that there is no power to

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Taxpayer's writ petition against ITC denial dismissed; asked to file statutory appeal.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner challenging the Order-in-Original issued under the CGST/AGST Act, 2017, denying input tax credit (ITC) and refund of ITC on zero-rated supplies. The Court held that the petitioner was provided an adequate opportunity to respond to the Demand-cum-Show Cause Notice but failed to submit an effective reply or avail personal h

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Revenue authorities' order challenged, statutory appeal remedy available: High Court.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner challenging the Order-in-Original and held that the petitioner has an adequate and efficacious statutory remedy of appeal u/s 107 of the CGST/AGST Act, 2017 against the Order-in-Original. The Court observed that it does not generally entertain writ petitions in revenue matters where the petitioner has a statutory remedy av

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Court Grants Anticipatory Bail in Fraud Case Involving Fake Forms and Fictitious Transactions Under GST Law.
Case-Laws
GST
The High Court granted anticipatory bail to the petitioners who were accused of fraudulently claiming Input Tax Credit (ITC) by creating fake forms, forging bills, and showing fictitious transactions through dummy firms. The court held that the allegations prima facie attract offenses under the Indian Penal Code (IPC) for availing ITC fraudulently based on false doc

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