Author: admin_gst

Court Nullifies Rule 96(10) for Violating Constitution; Halts IGST Refund Recovery Proceedings for Specified Period.
Case-Laws
GST
The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires Section 16 of the Integrated Goods and Services Tax (IGST) Act, 2017, and violating Articles 14, 19(1)(g), and 265 of the Constitution. The court held that Rule 96(10), as inserted by a notific

= = = = = = = =

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

= = = = = = = =

Tax refunds release ordered within 3 weeks after petitioner's appeals allowed.
Case-Laws
GST
The High Court directed the respondents to release all refunds due and payable to the petitioner within three weeks, pursuant to the appellate authority's order dated July 4, 2024. This order was issued as the petitioner's statutory appeals and refund claims were inordinately delayed, compelling the petitioner to approach the Court. The Court disposed of the writ petition after the pending appea

= = = = = = = =

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

= = = = = = = =

Negative blocking of ECL not allowed: Court upholds taxpayers' right to utilize ITC against GST liability.
Case-Laws
GST
The High Court held that the issue of 'negative blocking' of Electronic Credit Ledger (ECL) as per the Central Goods and Services Tax Act, 2017 and Rules is no longer an open issue and stands concluded by its previous decision. The Court allowed the petition and set aside the orders disallowing debit from the ECL in excess of the available Input Tax Credit at the time

= = = = = = = =

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

= = = = = = = =

Failure to Issue Proper Show Cause Notice Under GST Act Violates Natural Justice, Court Quashes Unsustainable Order.
Case-Laws
GST
Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates principles of natural justice. Mere issuance of a Summary of Show Cause Notice and Attachment to Determination of Tax does not comply with Section 73(1) and Rule 142(1) of AGST Rules, 2017. Secti

= = = = = = = =

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

= = = = = = = =

Court Upholds Tax Rule, Dismisses Petition Against Show-Cause Notice on Integrated Tax Refunds for FY 2018-21.
Case-Laws
GST
The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes for the period FY 2018-19 to 2020-21. The court held that Rule 86(4B) of the CGST Rules, introduced vide Notification No. 14/2022-Central Tax dated 05.07.2022, allows recredit of input tax credit

= = = = = = = =

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

= = = = = = = =

Unfair order quashed for violating natural justice; fresh hearing ordered despite appeal filed earlier.
Case-Laws
GST
Petition maintainable despite previously filed appeal. Order passed in violation of principles of natural justice by not allowing petitioner to file reply within stipulated time. Original order liable to be set aside. Fact of filing appeal against original order not a ground to refuse relief when order passed in violation of natural justice. Writ petition allowed, origin

= = = = = = = =

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

= = = = = = = =

Breach of natural justice in tax order, GST portal notices unaware, fresh hearing ordered after partial payment.
Case-Laws
GST
The High Court set aside the impugned order dated 18.04.2024 passed by the 1st Respondent due to violation of principles of natural justice. The Petitioner was not aware of the show cause notice and reminder notices uploaded on the GST Portal, and no opportunity of personal hearing was provided before passing the order. The Court remanded the matter to the Respo

= = = = = = = =

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

= = = = = = = =

GST Registration Cancellation Overturned: Non-Response to Notice Insufficient Ground.
Case-Laws
GST
The High Court granted relief to the petitioner regarding the cancellation of GST registration due to non-submission of reply to the show cause notice (SCN). The court held that non-submission of reply to the SCN cannot be the sole ground for cancellation of registration. The impugned order cancelling the petitioner's registration did not provide any reason other than the failure to respo

= = = = = = = =

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

= = = = = = = =

Assessee allowed to complete 2019-20 assessment; enforcement subject to court's final order.
Case-Laws
GST
The court allowed the application seeking permission to complete the assessment for the year 2019-20 in respect of the assessee petitioner. However, the court imposed a condition that if the assessment is adverse to the petitioner, it shall not be enforced and shall be subject to further orders on the petition. All contentions of the parties regarding the assessment were expressly

= = = = = = = =

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

= = = = = = = =

Utility companies' ancillary services under scrutiny for tax exemption eligibility.
Case-Laws
GST
Dispute centered on whether exemption granted for transmission or distribution of electricity extends to ancillary services offered by utility companies. Court ordered stay on penalty proceedings until Supreme Court delivers judgment on exemption applicability to ancillary services. If ruled against assessee, penalty imposition to be independently evaluated based on governing principles. Pe

= = = = = = = =

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

= = = = = = = =

Lack of reasoning in court order violates principles of natural justice.
Case-Laws
GST
The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply cannot supplement the main order under challenge by assigning reasons when the main order itself does not contain any reasons. The Supreme Court has emphasized the need for courts, quasi-judicial, or administrative authorities to provide r

= = = = = = = =

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

= = = = = = = =

Taxpayer seeks refund of double GST & interest for late filing.
Case-Laws
GST
Refund of double tax paid by petitioner along with interest for November and December 2020 sought. Non-filing of GSTR-3B from July to December 2020. Petitioner to claim refund by appropriate application to authority as Insolvency Resolution Professional obtained GST registration in petitioner's name, now suspended. Impugned order confirming levy of interest and penalty quashed due to lack of show-cause notice

= = = = = = = =

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

= = = = = = = =

High Court Upholds CGST Act's Restrictions on ITC Refunds for Inverted Duty Structure, Validates Exclusions for Exempt Services.
Case-Laws
GST
The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty structure. The petitioner does not have a vested right to claim refund of accumulated Input Tax Credit on goods and services due to the inverted duty structure under the first proviso t

= = = = = = = =

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

= = = = = = = =

Show Cause Notice Quashed for Violating Natural Justice; Case Remanded for Fresh Proceedings on Input Tax Credit Issue.
Case-Laws
GST
Violation of principles of natural justice and the challenge to the show cause notice (SCN). The SCN was challenged on the ground that it was in the nature of a final order, and the order-in-original was passed without providing an opportunity for a hearing. The issue pertained to the availment of input tax credit (ITC) from a fictitious firm, resulting i

= = = = = = = =

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

= = = = = = = =

Opportunity for personal hearing under GST Act: Mandatory if requested, not if ignored show-cause notice.
Case-Laws
GST
The court held that u/s 75(4) of the GST Act, an opportunity for personal hearing must be granted if requested in writing by the person liable for tax or penalty, or if an adverse decision is contemplated against such person. However, if the person chooses not to appear before the authority after receiving the show-cause notice, neither filing a reply nor requesting a

= = = = = = = =

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

= = = = = = = =

Gross and Net GST revenue collections for the month of Oct, 2024
GST
Dated:- 1-11-2024

Please click on the link below to view the gross and net GST revenue collections for the month of October, 2024.
=============
Document 1
Oct-2023
GST Gross and Net Collections (Amount in crores) October 2024
GST Collections
YTD
Monthly
A
B
Oct-2024 % Growth
C
D = C/B-1
Oct-2023
E
Oct-2024 % Growth
F
G = F/E-1
A.1. Domestic
CGST
30,062
33,821
2,15,846 2,37,373
SGST
38,171
41,864
IGST
49,188
54,878
2,70,777
3,11,091 3,51,963
2,94,365
CESS
11,162
11,688
75,940
Gross Domestic Revenue
1,28,582
1,42,251
10.6%
8,73,654
81,437
9,65,138
10.5%
A.2. Imports
IGST
42,127
44,233
CESS
1,294
862
Gross Import Revenue
43,421
45,096
3.9%
2,83,841
7,017
2,90,857
3,02,524
6,779
3,09,303
6.3%
A.3. Gross GST Revenue (A.1+A.2)
CGST
30,062
33,821
2,15,846
2,37,373
SGST
38,171
41,864
2,70,777 2,94,365
IGST
91,315 99,111
5,94,931
CESS
12,

= = = = = = = =

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

= = = = = = = =

,248
8,88,219
10.7%
C.2 Net Revenue Customs (GST) (A.2 – B.2)
IGST
CESS
Net Customs Revenue
33,311
1,127
34,438
35,628
660
36,288
5.4%
2,26,705
5,957
2,32,662
2,33,681
5,693
2,39,374
2.9%
C.3 Net Revenue (C.1+C.2))
CGST
28,292 31,300
1,98,343
2,17,950
SGST
35,935 38,717
2,49,083
2,70,125
IGST
79,297 85,969
5,06,746
5,54,305
CESS
12,143 12,055
80,739
Total Net GST Revenue
1,55,668 1,68,041
7.9% 10,34,911
85,213
11,27,593
9.0%
Table 1: State-wise growth of GST Revenues during October, 2024¹
(Rs. in crore)
State/UT
Oct-23
Oct-24
Growth (%)
Jammu and Kashmir
593
608
2%
Himachal Pradesh
885
867
-2%
Punjab
1,981
2,211
12%
Chandigarh
210
243
16%
Uttarakhand
1,834
1,834
0%
Haryana
8,716 10,045
15%
Delhi
7,754
8,660
12%
Rajasthan
4,046
4,469
10%
Uttar Pradesh
8,964
9,602
7%
Bihar
1,406
1,604
14%
Sikkim
326
333
2%
Arunachal Pradesh
87
58
-33%
Nagaland
49
45
-8%
Manipur
70
67
-5%
Mizoram
39

= = = = = = = =

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

= = = = = = = =

23-24 2024-25 Growth
1,762
1,765
0%
4,817
5,143
7%
Himachal Pradesh
Punjab
1,546
1,597
3%
3,302
3,603
9%
4,903
5,342
9%
13,115
13,551
3%
Chandigarh
389
429
10%
1,342
1,346
0%
Uttarakhand
3,139
3,393
8%
4,890
5,349
9%
Haryana
11,637
13,472
16%
20,358
22,973
13%
Delhi
9,064
10,415
15%
18,598
20,902
12%
Rajasthan
9,859
10,418
6%
22,571
24,541
9%
Uttar Pradesh
18,880
20,508
9%
42,482 48,733
15%
Bihar
4,731
5,153
9% 15,173
16,290
7%
Sikkim
297
217
-27%
629
549
-13%
Arunachal Pradesh
378
330
-13%
1,155
1,068
-7%
Nagaland
177
165
-7%
619
611
-1%
Manipur
210
232
10%
659
702
7%
Mizoram
168
170
1%
573
562
-2%
Tripura
299
312
4%
928
1,005
8%
Meghalaya
353
363
3%
988
1,049
6%
Assam
West Bengal
Jharkhand
Odisha
3,428
3,703
8%
8,470
8,985
6%
13,799
14,128
2%
24,607
26,650
8%
5,152
5,075
-1%
7,128
8,188
15%
9,374
10,377
11%
12,723
15,035
18%
Chhattisgarh
4,

= = = = = = = =

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

= = = = = = = =

ise/ Approving Authority wise Domestic Collection
Period Apr-24 to Oct-24
Collection by Central Formations
Collection by State Formations
TOTAL
(Rs. In Crores)
Growth in
2024-25 (upto Oct-24)
on 2023-24 (upto Oct-23)
State Code
State
No.of GSTINS
as on 31st
No.of GSTINS as
CGST
SGST
IGST
CESS
TOTAL
on 31st Oct
CGST
SGST
IGST
CESS TOTAL
CGST
SGST
IGST
CESS
TOTAL
CENTER STATE TOTAL
Oct 2024
2024
1 Jammu and Kashmir
2 Himachal Pradesh
3 Punjab
4 Chandigarh
57,514
48,990
1,71,797
446
673
667
29
501
692
1,448
1,608
2,419
2,557
162
182
1,814
2,649
6,746
91,696
80,165
2,34,797
810
646
2,121
1,092
905
503
55
2,460
1,255
1,765
1,170
1,937
7
3,495
1,147
1,597
3,385
83
15
2,923
3,523
128
8,696
3,729
5,342
13,489
151
5 Uttarakhand
6 Haryana
Delhi
88,791
1,033
196
1,577
421
4
773
2,819
16
2,34,019
4,371
5,714
21,208
415
65
5,445
18,418
1,17,699
172
232
501
12
918
323
429
31,707
3,17,436

= = = = = = = =

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

= = = = = = = =

.9%
6.6% -5.9% 0.8%
12 Arunachal Pradesh
7,978
94
113
40
40
13 Nagaland
4,439
56
72
20
14 Manipur
5,957
45
62
17
15 Mizoram
16 Tripura
3,578
53
71
17
13,456
105
130
36
06000
247
11,422
176
217
53
1
448
270
330
93
1
694
-19.1% -4.3%
-10.2%
154
6,535
74
92
44
9
219
130
165
64
15
374
3.6% -17.3% -9.8%
124
9,260
120
170
39
0
328
165
232
56
0
452
-11.4% 26.6% 13.3%
141
5,214
71
100
11
1
182
124
170
28
1
323
28.5% -5.3% 7.0%
271
19,531
144
182
50
2
378
248
312
86
2
648
17 Meghalaya
12,574
96
118
261
1
476
18,928
203
245
270
6
724
299
363
531
7
1,200
18 Assam
1,01,957
1,206
1,558
908
589
4,262
1,28,390
1,737
2,144
1,633
283
5,798
19 West Bengal
3,10,389
4,637
5,906
4,831
898
20 Jharkhand
90,266
1,499
1,977
4,773
228
16,274
8,477
4,56,340
6,863
8,221
5,379 2,305
21 Odisha
1,49,579
4,135
4,744
5,870
302
15,051
22 Chattisgarh
77,340
2,099
2,496

= = = = = = = =

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

= = = = = = = =

,478 3,844 5,075 7,512 4,523
19,857 8,611 10,377 10,178 5,743
4,204 4,963 7,697 4,359
7,820 7,098 4,461
25,898
3,703
2,541
873
10,059
8.8% 6.3% 7.3%
-9.9% -8.5%
17.4% 13.0%
-9.0%
14.8%
39,041
20,955
34,908
21,223
25,626
6.6% 7.8%
7.3%
434
64,324
25,822 34,047 10,454
1,451
26,251 4,840
1,772
71,228 14,555
1
1,408
25
4
3
0
2,941
3,831
1,609
20
8,401
6,745
11,439
5,096
36,115
6,89,266
11,051
15,402
12,077
433
38,962
19,673
34 Puducherry
9,626
81
126
295
2
505
15,051
126
190
839
4
1,160
207
8,529
26,359
316
3,748
37
23,516
5,529
78,645
2,550
2,06,141
91,348
4,032
9
19,059
75,078
1,134
6
35 Andaman and Nicobar Islands
2,616
66
78
16
0
161
3,265
32
45
17
0
94
99
123
33
0
36 Telangana
2,23,832
4,571
5,599
4,896
2,662
17,729
3,09,097
5,010
6,490
5,743
952
18,195
9,581
12,089
10,639
3,615
1,664
255
35,924
37 Andhra Pradesh
1,76,254
3,478
4,449
5,421
1,631
14,980
2,44,326

= = = = = = = =

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

= = = = = = = =

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Ladakh
GST
Dated:- 30-10-2024

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 above-said functionality

= = = = = = = =

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

= = = = = = = =

on 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 Ladakh.
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/soft) of the appointment confirmation e-mail
(b) the details of jurisd

= = = = = = = =

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

= = = = = = = =

Unblocking ITC & revocation of GST registration suspension: Taxpayer's relief through legal remedy.
Case-Laws
GST
In this legal case, the court addressed the issue of unblocking Input Tax Credit (ITC) and revocation of suspension of registration. The court granted liberty to the petitioner to make a representation to the concerned authority regarding the Input Tax Credit that was blocked due to suspension of registration. If such a representation is filed, the authority must pass an app

= = = = = = = =

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

= = = = = = = =

Non-speaking order on ITC mismatch and GST return discrepancies set aside, remanded for fresh hearing.
Case-Laws
GST
The High Court found the order passed by the authority to be violative of principles of natural justice as it was a non-speaking order that failed to address the objections raised by the petitioner. The issues involved input tax credit mismatch between GSTR-3B and GSTR-2A/GSTR-5, and discrepancies between GSTR-1 and e-way bill outward supplies. The impugned order was set

= = = = = = = =

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

= = = = = = = =

Clerical error in GSTR-1 filing, rectification ordered; authorities to consider revised representation expeditiously.
Case-Laws
GST
The petitioner was directed to resubmit the representation to rectify the clerical mistake of wrongly filing details under Column B2C instead of Column B2B in the GSTR-1. The respondents were instructed to consider the revised representation and pass appropriate orders on merits expeditiously, preferably within three months, strictly following Circular No.

= = = = = = = =

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

= = = = = = = =

Court Orders Refund of Pre-Deposit for Input Tax Credit in Tamil Nadu VAT Case; Freight Charges Excluded from Taxable Value.
Case-Laws
GST
The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges collected by the petitioner from customers into the taxable value of Ready Mix Concrete (RMC) supplied cannot be grounds for denying refund. The pre-deposit amount debited in returns for t

= = = = = = = =

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

= = = = = = = =

Petitioner's right to reply and hearing denied, violating natural justice; court sets aside order, demands fair reconsideration.
Case-Laws
GST
Violation of principles of natural justice occurred as the valuable right of the petitioner to defend through a reply and right to personal hearing was denied. The finding that the petitioner failed to submit a reply is factually incorrect as the reply was received by the respondents, evident from the portal recording “Reply furnished, pending fo

= = = = = = = =

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

= = = = = = = =

Improper tax demand without fair hearing opportunity. Petitioner rectified excess input tax credit claimed.
Case-Laws
GST
Non-application of mind by respondent and violation of principles of natural justice. Petitioner unable to file immediate reply due to authorized person's illness. Excess ITC availed rectified/reversed in subsequent monthly returns and GSTR-3B filed. Respondent passed impugned orders for tax liability, penalty, and interest without considering rectification. Petition

= = = = = = = =

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

= = = = = = = =

High Court validates using Electronic Credit Ledger for pre-deposit payment under GST appeals.
Case-Laws
GST
The High Court quashed the impugned letter directing payment of pre-deposit through Electronic Cash Ledger, holding that utilizing the Electronic Credit Ledger for pre-deposit payment u/s 107(6)(b) of the CGST Act is valid. The court ordered the petitioner's appeal to be heard on merits, considering the pre-deposit payment from the Electronic Credit Ledger as sufficient complianc

= = = = = = = =

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

= = = = = = = =

Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessments for 2017-18 to 2020-21 for reconsideration on 10% payment.
Case-Laws
GST
Petitioner challenged impugned orders, recovery notices and bank attachment notice due to mismatch between GSTR-3B and GSTR-2A. Court accepted petitioner's contention of error in filing GSTR-3B, supported by certificate. Considering respondent's submission, Court set aside four assessment orders for 2017-18 to 2020-21, remanding matters to S

= = = = = = = =

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

= = = = = = = =