Author: admin_gst

Sikka Ports Denied Input Tax Credit for Vessel Repairs; Section 17(5)(b) CGST Act Applied to SPV Hiring.
Case-Laws
GST
The AAAR held that the respondent, M/s. Sikka Ports and Terminals Ltd., is not eligible for availing input tax credit (ITC) on input services for repairs and maintenance of Diving Support Vessels (DSVs) and Security Patrol Vessels (SPVs) as these vessels are not used for transportation of goods. Additionally, the respondent cannot claim ITC on hiring of SPVs u/s 17(5)(b

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High Court Reinstates GST Registration if Petitioner Pays Dues and Applies for Reversal Within One Week.
Case-Laws
GST
Petitioner's GST registration cancellation set aside by HC on condition of depositing outstanding tax dues including interest and penalty within one week and applying for reversal of cancellation. Competent authority directed to consider application and pass appropriate order within one week from production of certified HC order copy along with application.
TMI Upda

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Rajasthan
GST
Dated:- 8-1-2025

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 functionalit

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ation 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 Rajasthan.
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

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GST Intelligence to Enforce IT Rules on Digital Platforms Under New Govt Designation.
Notifications
GST
Additional/Joint Director (Intelligence) of Directorate General of GST Intelligence Headquarters (DGGI-Hq), Central Board of Indirect Taxes and Customs in Department of Revenue, Ministry of Finance designated as nodal officer u/s 14A(3) of Integrated Goods and Services Tax Act, 2017 for purposes of Information Technology (Guidelines for Intermediaries and Digital Media Ethics Code) Ru

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Enabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/24, 2024
GST
Dated:- 8-1-2025

The Central Government, on the recommendations of the 54th GST Council, had issued Notification No. 22/2024 – CT dated 08.10.2024 and notified that any registered person against whom any order confirming demand for wrong availment of ITC, on account of contravention of provisions of sub-section (4) of section 16 of the said Act had been issued, but where such ITC is now available as per the recently inserted sub-sections (5) and/or (6) of section 16 of the Act, would now be able to file an application for rectification of such demand orders.
A functionality has now been made available on the Portal for taxpayers

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Retailer Must Reassess Prices After GST Cut; Court Orders New Investigation into Consumer Benefit Compliance.
Case-Laws
GST
Respondent failed to reduce, re-fix and display MRPS commensurately after GST rate reduction on impacted SKUs w.e.f. 15.11.2017 and convey the same to dealers, thereby not passing on tax reduction benefit to consumers in violation of Section 171 of GST Act as per Delhi HC judgment [2024 (1) TMI 1248]. DGAP report stating no violation cannot be accepted. DGAP direct

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Firm Granted Fresh Refund Application Due to Inverted Duty Structure After Retrospective Amendment to CGST Rules 2017.
Case-Laws
GST
Refund due to inverted rate of duty structure: HC disposed of the petition allowing the petitioner-Firm to file a fresh refund application for services covered by the retrospective amendment to Rule 89(5) of CGST Rules 2017. The respondents were directed to decide the application strictly per the amended rule and applicable laws, requiring them to operate

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Natural Justice Breach: Credit Disallowed Without Hearing; Court Suspends Action on Electronic Credit Ledger.
Case-Laws
GST
HC held that the order disallowing credit passed by Deputy Commissioner without hearing petitioner violated principles of natural justice. The notice was issued by Joint Commissioner who lacked competence. Deputy Commissioner, though competent authority, didn't give notice or hear petitioner before passing impugned order. HC kept respondents' action of blocking ele

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Government Must Pay GST Difference at 6% to Petitioner for 2022; Interest Accrues on Delayed Payment.
Case-Laws
GST
The HC held that the respondent no. 2, a government entity, is liable to pay the petitioner the difference in GST amount at 6% from 01.01.2022 to 30.09.2022 within three months, failing which interest at 6% per annum shall be payable from the date of entitlement, as the GST rate was enhanced from 12% to 18% during this period according to respondent no. 4, the state GST de

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Accused Granted Bail in GST Fraud Case Due to Weak Evidence and Extended Custody; Investigation Inconclusive.
Case-Laws
GST
The HC granted bail to the accused petitioner who was charged with creating fake firms, issuing invoices, and passing on input tax credit in violation of Section 132 of the Central Goods and Service Tax Act, 2017. The HC found that the prosecution heavily relied on statements recorded u/s 70, but failed to include those individuals as witnesses, depriving the accus

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Consolidated GST Notices Invalid: High Court Requires Separate Notices for Each Year, Extends Reply Deadline to Nov 2024.
Case-Laws
GST
The HC held that issuing a consolidated show cause notice for multiple assessment years from 2019 to 2023-24 was erroneous. It relied on precedents from Karnataka and Madras HCs which held that separate notices should be issued for each year u/s 73 of the GST Act. The HC granted an extension till 21.11.2024 for filing a reply to the 1622-page notice and

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Tax Demand Challenged Over Filing Discrepancies; Court Orders Partial Payment and Objections Within Four Weeks.
Case-Laws
GST
Petitioner challenged impugned order by respondent regarding difference in outward supply between GSTR 3B and books of accounts, non-filing of GSTR 9 & 9C, non-payment of tax under RCM for freight charges, and non-payment of tax for private coaching fee receipts. HC held petitioner shall pay 25% of demand after deducting paid amount, subject to verification. Impu

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GST Time of Supply for Construction Services: Mobilization Advances Count as Payment, Appeal Rejected.
Case-Laws
GST
The AAAR held that for construction services, the time of supply for GST purposes is the date of receipt of mobilization advance, being the earliest of the date of issue of invoice or receipt of payment. The mobilization advance constitutes payment and consideration, despite appellant's contention that it is merely a transaction in money. The notification No. 66/2017-CT (

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Appeal Dismissed: “Aorom Herbal Smokes” Classified as Tobacco Substitute, Not Medicinal Product, Subject to GST.
Case-Laws
GST
AAAR dismissed appellant's appeal. Product 'Aorom Herbal Smokes' classifiable under HSN 24029010 (tobacco substitutes), not HSN 3004 (medicinal products). Appellant failed to substantiate product as 'medicinal cigarettes' under Drugs and Cosmetics Act, 1940 by not providing authoritative Ayurvedic text used for manufacturing. Appellant's own brochure claimed pro

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GST Cancellation Request Denied: Ownership Document Sufficient, Consent Letter Not Required, Petition Dismissed.
Case-Laws
GST
Co-owner's application for cancellation of GST registration gran

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Corporation's Penalties for Guideline Breaches Not Subject to GST, Court Rules; No Supply of Goods/Services Found.
Case-Laws
GST
HC held that respondent Corporation cannot demand GST from petitioners on penalty imposed for non-attendance of leakage complaint as there was no “supply of goods/services” by Corporation to petitioners. To demand GST, it must be proved that there is “supply of goods/services” by person collecting tax to person from whom tax is recovered. Here, no service was

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GST Evasion Penalty Upheld; Appeal Restored for Technical Issues Allowing Reconsideration on Merits.
Case-Laws
GST
Petitioner's appeal against penalty imposed for detention u/s 129 of Bihar GST Act, 2017 and finding of attempted tax evasion dismissed. HC set aside Annexure-9 on technical grounds; appeal restored before first Appellate Authority for consideration on merits after hearing petitioner. Petitioner paid entire penalty; despite Annexure-9/A not showing disputed amount, appeal t

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Court Upholds Time Limit on Input Tax Credit Under GST Act; Allows Petitioners to Seek Further Remedies Elsewhere.
Case-Laws
GST
The HC disposed of the writ applications challenging the constitutional validity of section 16(4) of the Central Goods and Services Tax Act, 2017 imposing time limit for availing Input Tax Credit, and the amendment to Rule 61(5) related to GSTR-3B. The Court noted the recommendations of the 53rd GST Council Meeting addressing the petitioners' claims, giving du

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Court Orders Immediate Refund Disbursement with Interest Due to Delay; Respondents Must Issue Payment Advice Promptly.
Case-Laws
GST
HC directed respondents to disburse remaining sanctioned refund amount along with applicable interest for delayed disbursement. Respondents cannot retain refunded amount per refund sanction order. Respondent directed to issue payment advice to petitioner forthwith. Petition disposed.
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Telecom Provider Wins Case Against Unconstitutional Entry Tax on Operations Due to Invalid Notice Based on Arbitral Award.
Case-Laws
GST
Petitioner challenged SCN as ultra vires Sections 66B and 65B(44) of Finance Act, 1994 and violative of Articles 14, 265 and 300A of Constitution. HC held SCN based on arbitral award in petitioner's favor against DMRC, which was partly set aside by Division Bench, no longer survived. Petition allowed.
TMI Updates – Highlights, quick notes, marquee,

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Court Upholds GST Limitation Extensions Due to COVID-19; Validates Broad Interpretation of “Actions” for Past Cases.
Case-Laws
GST
The HC upheld the validity of notifications extending the limitation period u/s 73(10) of the GST Act through Section 168A, which allows the government to extend time limits due to force majeure like COVID-19. The words “in respect of actions” were interpreted broadly to cover previous incomplete actions during the pandemic. The HC held that the Council's re

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Cancellation of GST registration upheld for non-compliance on change of principal place of business, but opportunity granted for fresh application.
Case-Laws
GST
Appellant's GST registration cancellation upheld for non-compliance with Section 28(1) of WBGST Act, 2017 and Rule 19(1) of WBGST Rules, 2017 regarding procedure for change of principal place of business. However, HC granted opportunity to file appropriate application with supportive documents before Assistant Commissioner, who

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Interim relief granted against final order by tax authorities over alleged invoice suppression.
Case-Laws
GST
Petitioner challenged jurisdiction u/s 74(5) of CGST Act for alleged suppression regarding invoices raised on NHAI. HC held petitioner made prima facie case for interim relief. Respondents can proceed with show-cause notice hearing but no final order without HC permission during petition pendency. Matter listed on 04.09.2024.
TMI Updates – Highlights, quick notes, marquee, a

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Unfair Order Blocking Electronic Credit Ledger Quashed for Lack of Valid Reasons and Procedural Lapses.
Case-Laws
GST
The HC quashed the order blocking the petitioner's Electronic Credit Ledger u/r 86A of CGST Rules, 2017 due to the absence of a pre-decisional hearing and lack of independent or cogent reasons to believe. The order impermissibly relied on borrowed satisfaction from another officer's report, contrary to the HC's decision in K-9-Enterprises's case. The absence of valid mat

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Petition challenging adjudication order dismissed; statutory appeal remedy available to examine natural justice claim.
Case-Laws
GST
The HC dismissed the petition challenging the adjudication order passed u/s 73(9) of the MGST/CGST/IGST Acts, holding that an efficacious statutory appeal remedy was available. The appellate authority could examine the petitioner's claim of violation of natural justice principles in passing the adjudication order.
TMI Updates – Highlights, quick notes,

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