Author: admin_gst

High Court Remands ITC Denial Case for Fresh Review u/s 16(5) of GST Acts, Orders Hearing Within 3 Months.
Case-Laws
GST
HC overturned denial of input tax credit (ITC) u/s 16(4) of CGST/SGST Acts. Court acknowledged petitioner's claim regarding eligibility under newly notified Section 16(5). Original order partially set aside specifically concerning ITC denial. Matter remanded to competent authority for fresh consideration in light of Section 16(5) provisions. Authority directed to prov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

High Court Directs Re-examination of GST Input Tax Credit u/s 17(5) Following Supreme Court's Functionality Test Guidelines.
Case-Laws
GST
HC held that challenge to vires of Section 17(5)(c) and 17(5)(d) of CGST Act/Punjab GST Act 2017 is no longer res integra following SC's ruling in Safari Retreats case. While SC upheld constitutional validity of these provisions, it directed High Courts to examine functionality test in individual cases. Present petition partially allowed through rema

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

High Court: Statement Recording Not Mandatory Before Show Cause Notice u/s 122(1A) of CGST Act 2017.
Case-Laws
GST
HC found no statutory requirement mandating obtaining a statement as a prerequisite for issuing show cause notice u/s 122(1A) of CGST Act, 2017. Petitioner granted 4 weeks to file objections to the notice from receipt of order. Respondents directed to consider objections according to law, providing reasonable hearing opportunity before proceeding with assessment/adjudicatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tax Authority Issues Show-Cause Notice for Rs. 16.56 Lakh Short Payment on Commission Income from Jembo Cable Services.
Case-Laws
GST
HC upheld the validity of a show-cause notice (SCN) regarding short payment of tax on commission income of Rs. 16,56,267/-. The authority correctly determined that commission received from M/s. Jembo Cable could not qualify as an exempted service. Court emphasized that SCN represents a preliminary procedural step, ensuring principles of natural justice by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

High Court Overturns GST Penalty u/s 129(1), Rules Incomplete E-way Bill Details Not Proof of Tax Evasion.
Case-Laws
GST
HC set aside penalty orders under GST Act Section 129(1) and allowed refund application. The appellate authority's dismissal was deemed unjustified as there was no clear tax evasion intent. While the e-way bill showed dispatch from Durgapur without full supplier details, the court found this omission insufficient to establish evasion, noting the goods moved in the sam

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

High Court Grants Final Hearing on GST Dispute After 90% Tax Payment, Orders 25% Deposit Under GST Act 2017.
Case-Laws
GST
HC set aside the impugned order dated 26.06.2024 concerning GST tax discrepancies. Despite petitioner having already remitted approximately 90% of disputed taxes, court granted one final opportunity to present objections, adhering to principles of natural justice. Petitioner directed to deposit 25% of disputed tax amount within four weeks from order receipt. Decisio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Kerala High Court Declines Writ Against GST Fraud Investigation u/s 74, Directs Petitioner to Follow Statutory Remedies.
Case-Laws
GST
HC declined to intervene in challenge against ITC blocking u/r 86A(1) of Kerala GST Rules and show cause notice u/s 74 of CGST/KSGST Act. Court determined allegations of fraudulent transactions using fake invoices and supply without actual movement of goods involved disputed factual matters unsuitable for writ jurisdiction under Article 226. Petitioner d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

High Court Orders 90-Day Deadline for State Authorities to Process GST Refund Claims After Verification Under 2020 Guidelines.
Case-Laws
GST
HC directed State Authorities to process petitioner's GST refund claim after verifying facts and entitlement. The decision stemmed from respondents' inaction despite repeated requests for GST refund collected during contract execution. Court mandated compliance with Central Government orders dated 28.01.2020 and 06.06.2018, along with subsequent re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

High Court Orders Fresh Notice for ITC Disallowance Under GST Section 17(5) Due to Lack of Specific Clause Citation.
Case-Laws
GST
HC set aside the order disallowing Input Tax Credit (ITC) u/s 17(5) of GST Act. The revenue authorities failed to specify which clause u/s 17(5) was invoked for ITC disallowance. The court directed authorities to issue fresh notice clearly indicating the applicable clause u/s 17(5), provide reasonable hearing opportunity to the assessee, and proceed accordin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Court Orders Release of GST-Seized Goods u/s 129(3) After Petitioner Proves Ownership Through Valid Invoice Documentation.
Case-Laws
GST
HC examined validity of detention and seizure notice under GST Act Section 129(3). Referring to government circular dated 31-12-2018 defining ownership of goods through accompanying documents, court found petitioner was legitimate consignee per invoice for goods transported in truck CG 10 AJ 1477. Given established ownership through proper documentatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

High Court Remands GST Case After Authority Failed to Consider Input Tax Credit Claims From Deregistered Suppliers u/s 74(9.
Case-Laws
GST
HC set aside adjudication order u/s 74(9) of WBGST/CGST Act 2017 and remanded for fresh consideration. The adjudicating authority failed to address key submissions regarding input tax credit claims against supplies from deregistered vendors, particularly concerning retrospective cancellation of supplier registrations and proof of goods movement. The

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Registration Cancellation Order Quashed: High Court Rules Lack of Hearing Violates Natural Justice u/s 108.
Case-Laws
GST
HC quashed the order cancelling petitioner's GST registration and the appellate authority's dismissal due to violation of natural justice principles, as no opportunity for hearing was provided and no reasons were assigned. Given that appellate dismissal precluded revisional powers u/s 108 of GST Act, matter was remanded to Assessing Officer at show cause notice s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

High Court Approves Input Tax Credit Refund for Compensation Cess on Zero-Rated Supplies Under GST Compensation Act.
Case-Laws
GST
HC allowed refund of Input Tax Credit for compensation cess on zero-rated supplies, overturning the Additional Commissioner's rejection. The court distinguished between Composition Levy under CGST Act and Compensation Cess under Compensation Cess Act, clarifying that circulars dated July 26, 2017, and November 18, 2019, explicitly permit refund of unutilized

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

BTL EPC Ltd Secures Back-to-Back Orders Worth ?1200 Crore (including GST) from Adani Power and NTPC
GST
Dated:- 22-1-2025
PTI
Kolkata, India: BTL EPC Ltd, a flagship company of the Shrachi Group, has achieved a significant milestone by securing two back-to-back orders worth a total of ?1,200 Crore (including GST) from Adani Power Ltd and NTPC Limited. These significant wins reaffirm BTL EPC Ltd’s leadership in delivering cutting-edge engineering solutions to India’s growing infrastructure and power sectors. BTL EPC Ltd has become synonymous with reliability in the field of material handling EPC projects.
Order from Adani Power Ltd BTL EPC Ltd has been awarded a ?475 crore (including GST) contract for the Complete Coal Han

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

al length of 18 km, with a capacity of 2,150 tonnes per hour. The project also includes critical infrastructure like transfer towers, reclaim feeders, and electrical substations, with advanced systems for dust suppression, fire safety, and energy-efficient lighting. The entire project is expected to be completed within 22 months.
Recently, the company has successfully completed a project at NTPC Pakri Mines, encompassing mechanical transport and loading arrangements from TP-10 to Banadag Railway Siding for the Pakri Bawradih Coal Mine. The project included the commissioning of two Rapid Loading Systems (RLS) for wagon loading and required extensive civil and structural work, including the construction of ground hoppers.
A Vision for Exc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on, and more, catering to key sectors such as power, steel, fertiliser, and mining. With over 60 years of engineering expertise, the company has successfully executed more than 30 large-scale projects and achieved ?641 crore in revenue for FY 2023-24. With pending order book exceeding ?2,200 crore, BTL EPC Ltd remains committed to delivering innovative, high-quality, and sustainable solutions that drive India’s industrial growth.
With advanced engineering, a focus on timely delivery, and a commitment to excellence, BTL EPC Ltd has cemented its position as a leader in the infrastructure and industrial sectors. With its unwavering focus on engineering excellence, timely execution, and sustainable practices, BTL EPC Ltd continues to build

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Minutes: GST Council Forms Group to Review State Revenue Impact and Compensation Cess Structure Beyond 2026.
Circulars
GST
The GST Council approved formation of a GoM on restructuring Compensation Cess to examine revenue impacts on states post-GST implementation. Key points: Karnataka raised concerns about revenue loss of approximately 0.7% of GSDP despite higher GST collections and growth rates compared to national average. The state clarified this was due to being a producer state und

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ITC indefeasible if not utilized, interest u/s 50(3) requires actual utilization (3).
Case-Laws
GST
The HC held that validly availed input tax credit (ITC) is indefeasible unless utilized improperly. The imposition of interest u/s 50(3) requires actual utilization of the credit. Since the petitioner had not utilized the accumulated ITC after the cut-off date, the imposition of interest as per the impugned circular could not be justified. The petition was allowed.
TMI Updates – Highl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Registration Cancellation: Prospective Effect Upheld, Retrospective Cancellation Quashed.
Case-Laws
GST
The HC quashed the retrospective cancellation of the petitioner-assessee's GST registration, relying on Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. It held that in the absence of the show cause notice embodying an intent for retrospective cancellation, the cancellation shall be effective from the date of issuance of the show cause

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

State can't skip primary service of notice modes, must follow Section 169 for valid GST notices.
Case-Laws
GST
The HC held that Section 169 of the Tamil Nadu GST Act mandates service of notices on assessees either in person, by registered post, or to the registered email ID as alternative modes. Only upon failure or impracticability of these modes can the State make publication of notices/orders on the web portal or newspaper as an additional step. Mere uploading on the portal without a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

HC grants interim bail in alleged GST evasion case; questions arrest without tax liability determination.
Case-Laws
GST
HC granted interim bail to petitioner arrested u/s 132(1)(c) CGST Act for alleged GST evasion by falsely claiming ITC. HC found no determination of tax liability by authorities to justify “reasons to believe” for arrest at investigation stage. Despite powers u/s 69, continued detention wasn't warranted as petitioner cooperated and no risk of absconding. Bail granted wi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Director Granted Bail in GST Fraud Case After Undertaking to Pay Rs. 2 Crore Tax.
Case-Laws
GST
HC granted regular bail to the applicant Director of M/s Nandeshwari Steel Co. in a case involving fraudulent availment of ITC and issuance of fraudulent invoices by non-existent suppliers. The applicant undertook to pay Rs. 2 crores GST amount in two installments. Considering the offence punishable up to 5 years, completed investigation, principle of bail being the rule and jail an exception

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Jurisdictional Issues Raised on Extended Limitation Period, GST Rate for Product.
Case-Laws
GST
The HC held that invoking the extended period of limitation u/s 74 of the CGST Act is a jurisdictional aspect in the present case. The petitioner has been paying GST at 5% under Entry No. 181-A for the product in question since 2017, while paying higher GST at 12% for different products. As Entry No. 181-A is not different from the similarly worded sub-heading 3003.31 of the Central Excise Ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Detained goods can be provisionally released under GST Act 2017 Section 129(1)(c) and Rule 140 on bond, bank guarantee.
Case-Laws
GST
The HC held that u/s 129(1)(c) of the GST Act, 2017 read with Rule 140, detained goods can be provisionally released upon executing a bond in Form GST MOV-08 and furnishing a bank guarantee equivalent to the applicable tax, interest and penalty. The petitioner was directed to take steps accordingly and approach the Appellate Authority u/s 107.
TMI Upd

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Dismissal order set aside for 2017-18; appeal to be heard on merits for GSTR discrepancies.
Case-Laws
GST
HC set aside dismissal order for 2017-18 assessment year and directed Appellate Authority to consider appeal on merits regarding discrepancies in GSTR-1, GSTR-3B returns. Petitioner had filed appeal within prescribed time limit under Notification No. 53/2023 and complied with condition of tax payment. Petition allowed.
TMI Updates – Highlights, quick notes, marquee, annotation,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Opportunity for Cross-Examination Mandatory in CGST Penalty Cases: HC Allows Writ.
Case-Laws
GST
HC allowed the petition. It held that non-granting of opportunity to cross-examine witnesses whose statements were relied upon by the Adjudicating Authority to impose penalty u/s 74(9) of the CGST Act violated principles of natural justice. The HC observed that Section 107(11) of the Act does not empower the Appellate Authority to remand the case for such violations, necessitating invoking w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

High Court denies writ against order invoking GST Section 74, directs to prefer statutory appeal.
Case-Laws
GST
The HC dismissed the writ petition challenging the order issued u/s 74 of the Central Goods and Services Tax Act, 2017. The HC held that the correctness of reasons for invoking Section 74 cannot be examined in a writ proceeding as those involve disputed facts. The appropriate remedy against an order u/s 74 is to prefer an appeal u/s 107 of the Act. The HC refused to exercise w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =