Author: admin_gst

GST Assessment Order Quashed: Improper Service of Show Cause Notice Through Portal Violates Natural Justice
Case-Laws
GST
HC set aside the impugned assessment order due to improper service of show cause notices through GST portal instead of tender or RPAD, violating natural justice principles. While disposing of the petition, court directed petitioner to deposit 25% of disputed taxes within four weeks, with adjustments for any prior recoveries or pre-deposits. Assessing authority must c

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Pre-deposit Requirement Cannot Be Waived for Loss-making Unit; Review Petition Dismissed with Rs.10,000 Costs
Case-Laws
GST
HC dismissed the review petition challenging pre-deposit requirements with Rs.10,000/- costs. The petition failed on procedural and substantive grounds. The Advocate's certificate accompanying the review petition did not comply with Rule 23(iii) of Chapter IV of the Bombay HC Rules. The court rejected petitioner's argument that being a loss-making unit warranted wa

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Adani Wilmar faces Rs 42 lakh penalty from Uttar Pradesh GST department
GST
Dated:- 5-2-2025
PTI
New Delhi, Feb 5 (PTI) Edible oils company Adani Wilmar on Wednesday said that Uttar Pradesh's GST department has imposed a penalty of Rs 42 lakh on the company along with tax demand.
In a regulatory filing, Adani Wilmar informed that it has received an “order passed by the Deputy Commissioner, CGST & Central Excise Division, Lucknow-I, levying penalty of Rs 41,99,465 equivalent to the

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GST Appeal Relief: Assessee Gets Stay on Recovery After 10% Pre-deposit Under Section 112(9) of CGST Act
Case-Laws
GST
HC addressed maintainability of GST petition where appellant sought stay on tax recovery due to non-constitution of GST Tribunal. Following legislative amendment to Section 112 of CGST Act 2017, pre-deposit requirement was reduced from 20% to 10% for appeals. Despite Tribunal's non-existence, court granted interim relief based on precedent, allowing assessee to deposit

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Non-woven Fabric and PPSB Bed Sheets Attract 12% GST Under HSN 75603 and 6304 Classifications
Case-Laws
GST
HC ruled in favor of the appellant regarding classification and taxation of non-woven fabric and PPSB bed sheets under GST. The court confirmed non-woven fabric made from manmade filament is correctly classified under Chapter 56 (HSN 75603) attracting 12% GST instead of 18%. For PPSB bed sheets, the court rejected revenue's attempt to shift burden of proof to appellant and found c

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Company Wins Challenge Against Blacklisting After Trade Authority Failed to Consider Detailed Representation Before Taking Action
Case-Laws
GST
HC ruled in favor of petitioner challenging placement on Denied Entity List by Director General of Foreign Trade. Court found authority's failure to consider petitioner's 11-page detailed representation dated 25.04.2016 before blacklisting was procedurally improper and legally untenable. Mandamus issued directing authorities to consider represen

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Input Tax Credit Claims Under Section 73 Must Be Reviewed When GSTN Details Were Actually Present Despite Initial Rejection
Case-Laws
GST
HC examined proceedings under Section 73 of UP GST Act regarding disputed input tax credit claims. The authority initially rejected certificates filed per Government Order dated 27.12.2022, claiming absence of GSTN details. Upon review, HC found GSTN numbers were clearly mentioned in submitted certificates. Given this material discrepancy in assessmen

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Promoter Cannot Deduct GST Loss from Apartment Cancellation Refund Despite 10% Cancellation Charges in Agreement
Case-Laws
GST
HC ruled against the promoter's attempt to deduct GST loss of Rs. 11,40,376/- from the refund amount following apartment cancellation. The court found no contractual provision in the Sale and Construction Agreements for GST deduction upon cancellation. The promoter's initial communication only mentioned 10% cancellation charges, revealing GST loss deduction only

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Taxpayer's CGST Payments Made Under Duress and Threats of Arrest Invalid Under Section 74(5)
Case-Laws
GST
HC determined that payments made under CGST Act were coerced, not voluntary self-ascertainment under Section 74(5). Evidence showed statements were recorded and deposits made under duress, with implicit threats of arrest. The timing of payments – one made after summons issuance and another during Bengaluru appearance – indicated coercion. Court rejected appellant's argument that re

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GST Council to soon take decision on rates, number of slabs: FM Sitharaman
GST
Dated:- 4-2-2025
PTI
New Delhi, Feb 4 (PTI) The GST Council will soon take a decision on having fewer and lower rates as the review work is almost complete, Finance Minister Nirmala Sitharaman said on Tuesday.
Currently, Goods and Services Tax (GST) is a four-tier tax structure with slabs at 5, 12, 18 and 28 per cent. Luxury and demerit goods are taxed at the highest bracket of 28 per cent, while packed food and essential items are in the lowest 5 per cent slab.
The Council, chaired by Sitharaman and comprising her state counterparts, has set up a group of ministers (GoM) to suggest changes in GST rates as well as reduce slabs.
“To be fair to th

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er rates. So work has got to happen on that, and I hope the GST Council will decide on it soon,” Sitharaman said.
Days after presenting the Union Budget 2025-26 that also provides significant income tax relief to the middle class, the minister asserted the country's economic fundamentals are strong and there is no structural slowdown.
Tax relief in the Budget is a reflection of the prime minister's commitment to the taxpayers, Sitharaman said and refuted speculations that the move was aimed at Delhi assembly elections.
She also told the gathering that there is no proposal to “shut down” the old tax regime.
On a question related to capital expenditure, the minister further said the capex has not come down, in fact it has increased to

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DOMS A1 Pencils Bundled with Sharpener Classified as Mixed Supply Under Section 8(b), Attracting 12% GST Rate
Case-Laws
GST
AAAR determined that supply of DOMS A1 pencils with sharpener constitutes a mixed supply under CGST Act, 2017, not a composite supply, as items are not naturally bundled or supplied in conjunction during ordinary business. The appellant's argument to apply General Interpretative Rules (GIR) for classification was rejected as Section 8(b) of CGST Act prevails when u

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Pre-packaged Food Sales Without Service Elements Not Eligible for Restaurant Service GST Rate Under SAC 996331
Case-Laws
GST
The AAAR determined that sale of readily available food and beverages not prepared in restaurant premises, whether consumed on-site or taken away, does not constitute 'restaurant service' under SAC 996331. The ruling established that restaurant service requires a composite supply where food/beverage provision is bundled with service elements. The authority emphasi

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Tax Demand Stayed: Interim Relief Granted with 10% Payment Condition Under Section 107(6) for Non-Operational Tribunal Case
Case-Laws
GST
HC granted interim stay on tax demand following appeal disposal, acknowledging non-operational status of Appellate Tribunal. Initial two-week unconditional stay granted, with extension contingent on petitioner's payment of 10% of disputed tax balance, supplementing previous Section 107(6) deposits. Stay continuation linked to either writ petition reso

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Transition of CENVAT Credits to GST Cannot Be Denied Based on Previous Law's Ineligibility Rules
Case-Laws
GST
HC held that CENVAT credit transition from JVAT Act to JGST Act cannot be denied based on ineligibility under the repealed law. Following precedent in prior case, court determined GST authorities lack jurisdiction to adjudicate eligibility of credits under former regime. Credits' eligibility must be evaluated under provisions of erstwhile Act. The impugned adjudication order an

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Provisional Bank Account Attachment Under GST Section 83 Quashed Due To Insufficient Evidence And Reasoning
Case-Laws
GST
HC invalidated provisional attachment of petitioner's bank account under Section 83 of MGST Act 2017. Court emphasized the draconian nature of provisional attachment powers, requiring strict fulfillment of statutory conditions and proper formation of Commissioner's opinion to protect revenue interests. The Joint Commissioner's order failed to demonstrate adequate mat

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Mixed Flour Preparations for Indian Snacks Attract 18% GST Under HSN 2106 90 Despite Flour Being Key Component
Case-Laws
GST
AAAR determined instant mix flours for traditional Indian snacks and dishes cannot be classified under Chapter 11 (HSN 1101, 1102, or 1106) despite flour being a key component. Products were classified under HSN 2106 90 attracting 18% GST, as they constitute food preparations not specified elsewhere. The tribunal rejected appellant's argument that preparation requ

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Services to GPSSB and GPSC for recruitment and selection not exempt under GST Notification 12/2017-CT(R)
Case-Laws
GST
AAAR determined that services provided to Gujarat Panchayat Service Selection Board (GPSSB) and Gujarat Public Service Commission (GPSC) are not exempt from GST under Notification No. 12/2017-CT(R). While interpreting exemption provisions strictly per SC precedent, AAAR found GPSSB does not qualify as Central/State Government, Union Territory or local authority under CG

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Tax Credit Cannot Be Claimed Under CGST Act Section 140(5) For Capital Goods In Transit During Transition
Case-Laws
GST
HC held that transitional credit under CGST Act is not available for capital goods in transit as of the appointed date. While Section 140 of CGST Act allows carrying forward unutilized CENVAT credit for both inputs and capital goods, sub-section (5) specifically distinguishes between them. The CENVAT Credit Rules 2017, which superseded the 2004 Rules, provides no facil

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Penalty Under GST Act Section 129(3) Upheld for Detained Machine Due to Ownership Claim Investigation
Case-Laws
GST
HC dismissed petition challenging penalty under GST Act Section 129(3) regarding detained Pokland Machine. Court found petitioner's claim of transferring goods to Varanasi parking yard required investigation. Petitioner's failure to claim ownership within 15-day period and casual handling of matter undermined credibility of assertions. Court directed petitioner to pursue s

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Punjab sees 11 pc growth in GST collections
GST
Dated:- 2-2-2025
PTI
Chandigarh, Feb 2 (PTI) Punjab Finance Minister Harpal Singh Cheema on Sunday said the state achieved 11.87 per cent growth in net goods and services tax (GST) collection up to January as compared to the mobilisations in the corresponding period of last financial year.
Excise collections in the state rose by 15.33 per cent, he said in a statement here.
Cheema said Punjab is among the top three general category sta

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GST mop-up rises 12 pc to Rs 1.96 lakh cr in January
GST
Dated:- 1-2-2025
PTI
New Delhi, Feb 1 (PTI) Gross GST revenue rose 12.3 per cent to Rs 1.96 lakh crore in January on higher domestic economic activity, government data showed on Saturday.
This includes 10.4 per cent growth in revenue from sale of goods and services domestically at Rs 1.47 lakh crore and 19.8 per cent rise in tax revenue from imported goods at Rs 48,382 crore.
Total gross GST revenue stood at Rs 1,95,506 crore in January, a 12.3 per cent growth year-on-year.
Refunds of Rs 23,853 crore were issued during the month, a rise of 24 per cent. Total net GST revenue, after adjusting refunds, stood at Rs 1.72 lakh crore, higher by 10.9 per cent.
KPMG, Indire

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Gross and Net GST revenue collections for the month of Jan, 2025
GST
Dated:- 1-2-2025

Gross and net GST revenue collections for the month of January, 2025.
=============
Document 1
Jan-24
GST Gross and Net Collections as on 31/01/2025 (Amount in crores)
GST Collections
A
B
C
Monthly
Jan-25 % Growth
D = C/B-1
Year To Date
Jan-24
Jan-25
% Growth
E
F
G = F/E-1
A.1. Domestic
CGST
32,685
36,077
3,09,393 3,40,427
SGST
40,895
44,942
3,87,834 4,22,853
IGST 48,952
53,623
4,50,574 5,03,462
CESS
11,173
12,483
1,09,522 1,17,788
Gross Domestic Revenue
1,33,705
1,47,124
10.0%
12,57,323
13,84,530
10.1%
A.2. Imports
IGST
CESS
39,598
803
47,453
Gross Import Revenue
40,401
929
48,382
19.8%
4,04,171
9,935
4,14,105
4,35,150
9,394
4,44,544
7.4%
A.3. Gross GST Revenue (A.1+A.2)
CGST
SGST
32,685
40,895 44,942
36,077
3,09,393
3,40,427
3,87,834 4,22,853
IGST
88,550 1,01,075
8,54,745 9,38,612
CESS 11,976 13,412
1,19,457 1,27,18

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Revenue Customs (GST) (A.2 – B.2)
IGST
CESS
Net Customs Revenue
31,350
641
31,991
38,178
743
38,921
3,23,763
8,529
21.7% 3,32,292
3,37,247
7,838
3,45,085
3.8%
C.3 Net Revenue (C.1+C.2))
CGST 30,078 32,460
SGST 37,531 40,172
2,84,712
3,12,161
3,57,272 3,86,958
IGST 75,601 86,012
7,29,531 7,94,398
CESS 11,641 13,009
1,16,308 1,23,175
Total Net GST Revenue 1,54,851
1,71,653
10.9% 14,87,823 16,16,692
8.7%
Note:
The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during January, 2025¹
State/UT
Jan-24
Jan-25
Growth (%)
Jammu and Kashmir
567
650
15%
Himachal Pradesh
875
817
-7%
Punjab
2,189
2,363
8%
Chandigarh
252
271
8%
Uttarakhand
1,616
1,655
2%
Haryana
9,622
10,284
7%
Delhi
5,774
6,216
8%
Rajasthan
4,525
4,918
9%
Uttar Pradesh
8,596
9,516
11%
Bihar
1,565
1,684
8%
Sikkim
295
357
21%
Arunachal Pradesh
77
89
15%
Nagala

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nd Kashmir
2023-24
2024-25
Growth
2023-24
2024-25
Growth
2,449
2,525
3%
6,755
7,323
8%
Himachal Pradesh
2,168
2,267
5%
4,712
5,177
10%
Punjab
7,058
7,678
9%
18,343
20,335
11%
Chandigarh
567
649
14%
1,923
1,981
3%
Uttarakhand
4,494
4,847
8%
7,037
7,799
11%
Haryana
16,847
19,353
15%
28,953
33,031
14%
Delhi
12,934
14,793
14%
26,540
30,081
13%
Rajasthan
14,334
15,068
5%
32,348
36,171
12%
Uttar Pradesh
27,044
28,906
7%
63,322
70,403
11%
Bihar
6,788
7,547
11%
21,442
23,493
10%
Sikkim
364
339
-7%
804
812
1%
Arunachal Pradesh
500
434
-13%
1,559
1,484
-5%
Nagaland
248
235
-5%
866
884
2%
Manipur
282
296
5%
913
946
4%
Mizoram
218
219
1%
788
772
-2%
Tripura
414
442
7%
1,301
1,415
9%
Meghalaya
497
507
2%
1,410
1,487
5%
Assam
4,906
5,274
8%
12,036
12,796
6%
West Bengal
19,479
19,908
2%
34,861
38,443
10%
Jharkhand
7,227
7,234
0%
10,217
11,652
14%
Odisha
13

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n of the IGST settled to the
States/UTS
Table 3: State Wise/Approving Authority wise Domestic Collection
Period Apr-24 to Jan-25
(Rs. In Crores)
Collection by Central Formations
Collection by State Formations
TOTAL
tate C
State
No.of GSTINS as on
31st Jan 2025
No. of GSTINS as
CGST
SGST
IGST
CESS
TOTAL
CGST SGST
IGST
CESS TOTAL CGST
SGST
IGST
CESS TOTAL
Growth in 2024-25 (upto
Jan-25)
on 2023-24 (upto Jan-24)
CENTER STATE TOTAL
on 31st Jan 2025
1 Jammu and Kashmir
58,366
657
989
937
36
2,619
92,893
1,121
1,535
718
64
3,438
1,777
2,525
1,655
2 Himachal Pradesh
49,278
698
977
2,032
13
3,719
80,470
923
1,290
2,711
10
4,934
1,621
2,267
4,743
100
23
3 Punjab
1,74,806
2,332
3,476
3,650
214
9,673
2,35,140
3,067
4,201
5,311
173
12,752
5,398
7,678
8,962
387
4 Chandigarh
13,567
224
290
577
11
1,102
18,296
259
359
692
27
1,337
483
649
1,269
37
5 Uttarakhand
6 Haryana
7 Delhi
89,352
1,474
2,284
3

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6,597
165
219
1,096
0 1,480
258
339
2,784
1
3,382
6.4% 13.4% 9.8%
14.5% 2.6% 8.9%
12 Arunachal Pradesh
8,026
121
147
57
1
326
11,388
233
287
77
1
599
354
434
134
2
924
13| Nagaland
4,383
80
101
29
8
217
6,530
109
134
68
13
324
189
235
96
21
541
14 Manipur
5,830
62
83
26
0
171
8,962
150
213
58
0
420
211
296
84
1
592
15 Mizoram
16 Tripura
3,510
70
91
28
0
189
5,075
91
128
15
1
235
161
219
43
1
424
13,600
147
183
50
0
379
19,453
203
259
87
2
551
349
442
137
3
930
7.7% 11.3%
17 Meghalaya
12,499
139
171
388
3
701
18,752
276
336
387
10
1,009
415
507
775
13
1,710
-18.2% -6.5% -11.0%
5.5% -12.9% -6.3%
-10.7% 19.0% 8.6%
20.0% -3.1% 6.0%
9.8%
-7.1% -8.2% -7.7%
18 Assam
1,01,031
1,702
2,216
1,262
747
5,927
1,28,524
2,453
3,058
2,387
430
4,155
19 West Bengal
3,15,746
6,514
8,271
6,876
1,256
22,919
4,61,268
9,783
11,638
7,704
3,227
20 Jharkhand
89

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Karnataka
30 Goa
4,12,374
17,903
14,009
17,448
27,718
16,124
7,622
1,40,951
66,799
9,533
10,64,664
320
45,490
391
51,304
1,559
3
54,672
5,268
6,27,070
16,284
19,781
21,926
7,161
615
831
973
31
2,451
27,878
1,088
1,322
997
6
2,273
1,56,733
65,150
3,414
487
81,275
614
93,161
30,293 37,229
1,704
2,534
1,01,856
3
21,392
3,639
2,97,685
49,644
14,783
1,31,949
2,153
1,971
38
31 Lakshadweep
214
2
4
2
0
8
232
3
2
0
9
6
7
4
0
32 Kerala
1,65,708
5,477
6,751
2,973
29
15,231
2,56,789
4,223
5,556
2,337
38
12,155
9,701
12,307
5,310
68
33 Tamil Nadu
4,68,679
12,450
15,806
16,816
7,182
52,255
6,86,662
34 Puducherry
9,609
115
179
414
3
712
15,143
15,836
182
22,016
279
17,834
685
56,371
28,286
37,822
34,650
7,867
1,181
9
1,651
297
459
1,595
12
17
27,386
1,08,626
2,363
Andaman and Nicobar
2,671
95
116
24
0
235
35 Islands
3,318
51
69
23
1
144
146
185
47
47
1
36

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Foreign Airlines' Indian Units Get GST Exemption on Import of Services from Overseas Related Parties Without Consideration
Circulars
GST
Department of Revenue issued notification exempting import of services by foreign airlines' Indian establishments from related parties/overseas establishments when made without consideration. Key conditions include: payment of applicable GST on transport services in India, MoCA certification of airline's designation under bilateral air service agreemen

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GST Implications: High Seas Sale Goods Value Must Be Included in Works Contract Under Section 15 CGST
Case-Laws
GST
The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a divisible one, despite comprising two work orders. The high seas sale (HSS) transaction was deemed neither a supply of goods nor services under Schedule III of CGST Act. However, the value of imported goods

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Oil Company's $80M Payment for Production Sharing Contract Breach Ruled as Damages, Not Service Consideration
Case-Laws
GST
ANP demanded settlement fees from appellant following breach of Production Sharing Contract (PSC). The AAAR determined that USD 80,000,000 payment constituted liquidated damages for PSC breach, not consideration for services. The payment was made to compensate losses under clause 4.5(a)(iii), with no evidence of agreement for ANP to perform, refrain from, or tolera

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