Author: admin_gst

High Court Quashes Order for Lack of Proper Show Cause Notice and Opportunity of Hearing in GST Case.
Case-Laws
GST
HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice and Statement of tax determination u/s 73(1) and 73(3) are mandatory requirements, in addition to Summary u/r 142. Impugned order passed without issuing proper Show Cause Notice is contrary to Section 73 an

= = = = = = = =

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

= = = = = = = =

Petitioner's Bank Account Freeze by Authorities Quashed Due to Procedural Irregularities, Time Limit Extended.
Case-Laws
GST
The HC allowed the writ petition, quashed the appellate order, finding merit in the petitioner's case due to procedural irregularities and arbitrary actions by respondent authorities regarding freezing of bank account and subsequent adjudication proceedings. The HC held that statutory limitation provisions should be interpreted liberally where undue hardship is de

= = = = = = = =

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

= = = = = = = =

GST kitty rises 7.3 pc to Rs 1.77 lakh cr in Dec
GST
Dated:- 1-1-2025
PTI
New Delhi, Jan 1 (PTI) The gross GST collection rose 7.3 per cent year-on-year to Rs 1.77 lakh crore in December despite significant increase in both domestic and export refunds.
The Central GST collection stood at Rs 32,836 crore, State GST at Rs 40,499 crore, Integrated IGST at Rs 47,783 crore and Cess at Rs 11,471 crore, according to government data released on Wednesday.
The total gross Goods and Services Tax (GST) revenue grew 7.3 per cent to Rs 1.77 lakh crore in December as compared to Rs 1.65 lakh crore in the same month a year ago, it said.
During the month under review, GST from domestic transactions grew 8.4 per cent to Rs 1.32 lakh crore

= = = = = = = =

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

= = = = = = = =

nd processing.” The significant increase in both domestic and export refunds indicates that the overall refund framework is now stable and its implementation on a sound footing, he said.
Further, the year-to-date growth by CGST formations in GST revenue is 10.8 per cent and SGST formations is 9.6 per cent, Vivek Jalan, partner Tax Connect Advisory Services LLP said.
This may reflect to the fact that possibly the division of taxpayers between the Centre and states may be scrutinized going forward by the GST Council, Jalan said.
According to Pratik Jain, partner, PwC India, given the slowdown in GST collections, it will be interesting to see if the government takes specific measures to boost consumption in the upcoming budget.
One o

= = = = = = = =

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

= = = = = = = =

Gross and Net GST revenue collections for the month of Dec, 2024
GST
Dated:- 1-1-2025

Please click on the link below to view the gross and net GST revenue collections for the month of December, 2024.
(https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_dec_2024.pdf )
Thanks,
Team GSTN
=============
Document 1
A
Dec-2023
B
GST Gross and Net Collections as on 31/12/2024 (Amount in crores)
GST Collections
Monthly
Dec-2024
C
% Growth
D=C/B-1
Dec-2023
E
Year To Date
Dec-2024
F
% Growth
G = F/E-1
A.1. Domestic
CGST
30,443
32,836
2,76,708
3,04,350
SGST
37,935
40,499
3,46,938
3,77,911
IGST
42,721
47,783
4,01,623
4,49,839
CESS
11,170
11,471
98,349
1,05,305
Gross Domestic Revenue
1,22,270
1,32,589
8.4%
11,23,618
12,37,405
10.1%
A.2. Imports
IGST
41,534
43,438
CESS
1,079
830
Gross Import Revenue
42,612
44,268
3.9%
3,64,572
9,132
3,73,704
3,87,697
8,465
3,96,162
6.0%
A.3. Gross GST

= = = = = = = =

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

= = = = = = = =

72 3,46,785
IGST
38,652
42,917
3,60,706
4,09,264
CESS
11,038
11,328
96,754
1,03,070
Net Domestic Revenue
1,13,436
1,21,019
6.7% 10,30,804
11,38,820
10.5%
C.2 Net Revenue Customs (GST) (A.2 – B.2)
IGST
34,942
CESS
1,032
Net Customs Revenue
35,973
32,671
676
33,347
-7.3%
2,92,413
7,889
3,00,302
2,99,069
7,095
3,06,164
2.0%
C.3 Net Revenue (C.1+C.2))
CGST
28,361
29,930
2,54,172
2,79,700
SGST
35,385
36,845
3,19,172 3,46,785
IGST
73,593
75,588
6,53,119 7,08,333
CESS
12,069
12,003
1,04,643 1,10,166
Total Net GST Revenue
1,49,409
1,54,366
3.3%
13,31,105 14,44,984
8.6%
Table 1: State-wise growth of GST Revenues during December, 2024¹
State/UT
Jammu and Kashmir
Himachal Pradesh
Dec-23
492
Dec-24
Growth (%)
547
11%
745
816
10%
Punjab
Chandigarh
Uttarakhand
1,875
2,294
22%
281
224
-20%
1,470
1,547
5%
Haryana
8,130
10,403
28%
Delhi
5,121
5,593
9%
Rajasthan
3,828
4,146
8%
Uttar Pradesh
8,011
8,117

= = = = = = = =

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

= = = = = = = =

r, 2024
(Rs. in crore)
Pre-Settlement SGST
Post-Settlement SGST²
State/UT
2023-24
2024-25
Growth
2023-24
2024-25 Growth
Jammu and Kashmir
2,188
2,234
2%
6,021
6,574
9%
Himachal Pradesh
1,929
2,042
6%
4,160
4,630
11%
Punjab
6,280
6,857
9%
16,382
18,153
11%
Chandigarh
495
567
15%
1,708
1,759
3%
Uttarakhand
4,046
4,354
8%
6,288
6,935
10%
Haryana
14,992
17,279
15%
25,733
29,364
14%
Delhi
11,544
13,200
14%
23,611
26,771
13%
Rajasthan
12,732
13,437
6%
28,794
32,085
11%
Uttar Pradesh
24,164
25,911
7%
55,656
63,068
13%
Bihar
6,067
6,681
10%
19,157
20,931
9%
Sikkim
341
302
-11%
738
725
-2%
Arunachal Pradesh
464
393
-15%
1,418
1,324
-7%
Nagaland
226
208
-8%
781
789
1%
Manipur
254
271
7%
813
855
5%
Mizoram
197
202
3%
707
699
-1%
Tripura
375
391
4%
1,166
1,268
9%
Meghalaya
438
444
1%
1,244
1,316
6%
Assam
4,346
4,712
8%
10,727
11,514
7%
West Bengal
17,428
17,8

= = = = = = = =

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

= = = = = = = =

Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the
States/UTS
Table 3: State Wise/ Approving Authority wise Domestic Collection
Period Apr-24 to Dec-24
Collection by Central Formations
Collection by State Formations
TOTAL
state_C
d
State
(Rs. In Crores)
Growth in 2024-25 (upto Dec-
24)
on 2023-24 (upto Dec-23)
No.of GSTINS as
No.of GSTINS as
CGST
SGST
IGST
CESS TOTAL
CGST
SGST
IGST
on 31st Dec 2024
CESS TOTAL CGST
SGST
IGST
CESS
TOTAL
CENTER STATE TOTAL
on 31st Dec 2024
1 Jammu and Kashmir
57,865
569
856
850
2 Himachal Pradesh
3 Punjab
49,038
633
884
1,832
33
11
2,307
92,430
1,009
1,378
652
61
3,100
1,578
2,234
1,502
93
3.361
80,300
825
1,158
2,484
9
4,476
1,459
2,042
4,316
20
1,73,914
2,062
3,099
3,265
191
8,617
2,35,863
2,743
3,759
4,782
161
11,445
4,806
6.857
8,047
352
4 Chandigarh
13,558
194
251
527
6
977
18,367
231
317
620

= = = = = = = =

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

= = = = = = = =

893
892
102
7.201
4,003
6,681
2,040
1,556
14,281
6.5% 13.9% 10.1%
11 Sikkim
4,834
83
108
1,509
1
1,700
6,582
148
194
983
0
1,325
231
302
2,492
1
3,025
13.1%
1.4% 7.7%
12 Arunachal Pradesh
7,913
110
134
50
1
295
11,260
210
260
71
1
541
320
393
121
1
836
-20.4%
13 Nagaland
4,365
69
88
26
8
190
6,502
97
120
58
11
286
166
208
84
19
476
14 Manipur
5,772
55
73
22
0
151
8,908
138
197
50
0
385
193
270
72
0
536
15 Mizoram
3,485
66
85
24
0
174
5,030
83
118
14
1
215
149
202
37
1
390
-8.6% -13.1%
1.2% -15.5% -9.5%
-14.1% 23.1% 9.7%
23.2% -2.2% 7.7%
16 Tripura
13,518
131
161
45
0
337
19,358
180
230
80
2
492
311
391
125
2
830
17 Meghalaya
12,446
119
145
328
1
593
18,671
247
299
344
10
900
367
444
672
11
1,494
18 Assam
1,01,025
1,529
1,989
1,144
697
5,358
1,28,171
2,202
2,723
2,133
374
7,432
3,731
4,712
3,277
1,071
12,790
6.9% 9.2% 8.2%
-11.

= = = = = = = =

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

= = = = = = = =

10,60,396
40,621
5,318
19,437
353
45,840
4,460
1,944
16,043
8,090
10,107
8,858
5,843
32,898
18.463
3.433
57.589
27,805
33.328
33,647
6,337
1,370
3
2,012
437
553
2,238
3
48,420
4,717
1,39,597
72,690
83,406
90,217
19,036
59,792
6,24,565
14,499
17,613
19,328
6,369
57,805
26,964
33,166
44,123
13,343
30 Goa
31 Lakshadweep
32 Kerala
17,786
540
729
867
28
2,165
27,719
948
1,148
904
5
3,006
1,489
1,878
1,771
33
210
2
2
0
8
224
3
3
2
0
8
5
7
4
0
1,65,107
4,880
33 Tamil Nadu
4,67,184
11,179
34 Puducherry
9,628
104
6,017
14,182
161
2,705
21
13,623
2,56,436
3,754
4,909
2,082
28
10,774
8,634
10,927
4,787
49
1,01,117
3,230
2,65,349
1,17,597
5,171
16
24,397
14,958
6,501
46,821
6,89,689
14,233
369
3
636
15,093
163
19,807
246
15,673
595
50,308
25,412
33,990
30,632
7,096
1,070
7
1,485
266
407
1,439
9
97,129
2,121
8.2% 2.9% 5.2%
2.4% 10.9% 6.3%
10.4% 10.0% 10.2%
3.

= = = = = = = =

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

= = = = = = = =

Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st December, 2024
GST
Dated:- 1-1-2025

It is hereby informed that the technical challenges encountered in the e-way bill generation process have been resolved, and the portal is now functioning smoothly. In connection with the technical issues faced earlier, the following facilitation measures have been put in place:
1. Extension of Expired E-Way Bills:
(a) As per the existing procedure, e-way bills that expired at midnight on 31st December, 2024, could be extended either within 8 hours prior to the expiry or 8 hours after the expiry..
(b) Due to the technical glitch, this process was disrupted. To mitigate the impact, the window period for extending the e-wa

= = = = = = = =

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

= = = = = = = =

GST kitty up 7.3 pc to Rs 1.77 lakh cr in Dec
GST
Dated:- 1-1-2025
PTI
New Delhi, Jan 1 (PTI) The gross GST collection rose 7.3 per cent year-on-year to Rs 1.77 lakh crore in December.
The Central GST collection stood at Rs 32,836 crore, State GST at Rs 40,499 crore, Integrated IGST at Rs 47,783 crore and Cess at Rs 11,471 crore, according to government data released on Wednesday.
The total gross Goods and Services Tax (GST) revenue grew 7.3 per cent to Rs 1.77 lakh crore in Dec

= = = = = = = =

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

= = = = = = = =

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

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 func

= = = = = = = =

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

= = = = = = = =

ed with the application 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 Arunachal Pradesh.
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-

= = = = = = = =

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

= = = = = = = =

Summary Rejection of GST Rectification Application Due to Petitioner's Failure to Reply to Notices Before Assessment.
Case-Laws
GST
The HC rejected the application for rectification u/s 161 of the GST Act regarding mismatch between GSTR-3B, GSTR-2A, and GSTR-7. It held that the petitioner failed to reply to notices before assessment, violating principles of procedural fairness. The HC directed the petitioner to treat the impugned order as a show cause notice and submit objections with s

= = = = = = = =

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

= = = = = = = =

Contractor's Plea Against Tax Deductions from Running Bills Dismissed as Unsubstantiated by High Court.
Case-Laws
GST
The HC found the writ petition infructuous as there was no infirmity in the application of CGST and SGST Acts by the State respondents while making deductions from the petitioner's 2nd and 3rd running bills. The petitioner can submit a representation if entitled to any concession as per law. The writ petition was dismissed as infructuous.
TMI Updates – Highlights, qu

= = = = = = = =

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

= = = = = = = =

Authorities' Decision to Grant Relaxation for Municipal Dues Payment Upheld, Considering Party's Non-Defaulter History.
Case-Laws
GST
The HC held that considering respondent No.6's history of not being a defaulter in the past for municipal dues, the authorities rightly granted relaxation for payment of the balance amount owed for occupying the municipal ground. Petition dismissed as it was not a fit case to allow the proceedings to continue.
TMI Updates – Highlights, quick notes, ma

= = = = = = = =

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

= = = = = = = =

Petitioner Gets One Chance to Justify Input Tax Credit Claim as per Circulars Before Competent Authority.
Case-Laws
GST
One opportunity granted to petitioner to prove claim for input tax credit in terms of Circulars referred in M. Trade Links [2024 (6) TMI 288 – Kerala HC] before competent authority. HC allowed writ petition, set aside orders denying input tax credit u/s 16(2)(c) CGST/SGST Acts, directed consideration of petitioner's claim after hearing authorised representative.
TM

= = = = = = = =

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

= = = = = = = =

HC orders tax authorities to process pending GST refund applications, consider additional documents, and pay interest if delayed.
Case-Laws
GST
HC held that the competent authority shall examine the pending refund application under SGST/CGST Act provisions, consider additional documentation provided, and dispose of the same in accordance with law. Writ petition disposed of directing payment of interest on refund amount from date immediately after expiry of 60 days from receipt of RFD-01

= = = = = = = =

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

= = = = = = = =

Voluntary GST deposit of Rs. 40 lakh to be refunded despite ineligibility for interest, rules HC.
Case-Laws
GST
The HC allowed the petition and quashed the order rejecting the petitioner's refund claim of Rs. 40,00,000 deposited voluntarily by mistake. The HC held that the amount paid by the petitioner from the electronic cash ledger is required to be refunded as it was not covered u/s 54 of the GST Act. However, the petitioner is not entitled to any interest on such amount. The respond

= = = = = = = =

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

= = = = = = = =

Dismissal of Writ Petition Against GST Demand Cancellation & Bank Account De-Freezing Upheld.
Case-Laws
GST
The HC dismissed the writ petition challenging the cancellation of the alleged GST demand and de-freezing of bank accounts. It held that the final order u/s 74 of the CGST Act against the petitioner in 2019 was not challenged as per law. The freeze was u/s 79(1)(c), not Section 83. The petitioner was granted liberty to adopt appropriate remedies and raise grounds like identity the

= = = = = = = =

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

= = = = = = = =

Petition allowed for tax refund claim, Commissioner can't review appellate order u/s 107(2).
Case-Laws
GST
The HC allowed the petition. The respondents failed to file a reply despite granted extensions regarding the petitioner's refund claim for April 2018 to March 2019. The HC held that the Commissioner cannot review an order passed by the appellate authority u/s 107(2) of the Act, rendering the impugned order unsustainable in light of the HC's earlier observations.
TMI Updates – H

= = = = = = = =

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

= = = = = = = =

Goa sees remarkable revenue growth in December 2024: CM
GST
Dated:- 31-12-2024
PTI
Panaji, Dec 31 (PTI) The revenue collection in Goa surged remarkably by Rs 75.51 crore in December 2024 compared to the same month last year, Chief Minister Pramod Sawant said on Tuesday.
He said the rise in the revenue highlighted Goa's rising economic growth and fiscal health, making December 2024 a significant milestone for the state.
Sawant said the tourism sector, which is the backbone of Goa's

= = = = = = = =

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

= = = = = = = =

Court Quashes Tax Order for Violation of Natural Justice, Directs Refund of Recovered Amount.
Case-Laws
GST
The HC quashed the impugned adjudication order u/s 73 dated 28.12.2023 issued by respondent No.1 for violating principles of natural justice. No personal hearing was granted to the petitioner and the Show Cause Notice dated 13.12.2023 was not served properly. The matter was remitted back to respondent No.1 for reconsideration afresh in accordance with law. The respondents were dir

= = = = = = = =

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

= = = = = = = =

High Court Quashes Tax Order for Denial of Fair Hearing, Directs Fresh Consideration After Personal Hearing.
Case-Laws
GST
Impugned order set aside for violation of principles of natural justice and Section 75(4) CGST Act. Petitioner not provided opportunity of personal hearing before passing order directing payment of tax, interest and penalty. Matter remanded to respondent for fresh consideration after granting personal hearing to petitioner. HC allows petition.
TMI Updates – High

= = = = = = = =

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

= = = = = = = =

Improper Notice Service Leads to ITC Disallowance Order Being Set Aside, Pending Fresh Consideration and 10% Tax Payment.
Case-Laws
GST
The HC set aside the assessment order disallowing ITC and consequential order, remanding the matter for fresh consideration after finding violation of principles of natural justice as the impugned show cause notice was not properly served. The HC directed the petitioner to pay 10% of disputed tax within four weeks for the set aside order to take effect.

= = = = = = = =

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

= = = = = = = =

Tax registration cancellation upheld for failing to appeal within time limit and not using amnesty scheme.
Case-Laws
GST
The HC dismissed the petition challenging cancellation of petitioner's registration under BGST Act due to non-availing of statutory appeal remedy within limitation period of 3 months plus 1 month for condonation. After cancellation, petitioner was unregistered with no departmental monitoring, and failed to avail appellate remedy or Amnesty Scheme.
TMI Updates – Hi

= = = = = = = =

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

= = = = = = = =

Taxpayer wins input tax credit case as High Court orders fresh decision considering notification.
Case-Laws
GST
CGST/SGST Acts' Sec 16(4) denied petitioner's input tax credit. HC set aside or

= = = = = = = =

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

= = = = = = = =

Improper GST Officer's Probe Renders Show Cause Notice Invalid, Court Directs Refund.
Case-Laws
GST
Respondent no. 2, an improper officer, substantially conducted investigation, inspection, search, seizure, and recorded statements against the petitioner. Respondent no. 1, the proper officer, issued a show cause notice u/s 74 of the CGST Act based on the investigation by respondent no. 2. The HC held that only a proper officer can investigate evasion of GST, conduct inspection, search, s

= = = = = = = =

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

= = = = = = = =

Unsigned Orders under GST Acts Quashed, Fresh Orders with Valid Signatures Directed.
Case-Laws
GST
The HC quashed the impugned unsigned orders u/s 73 of CGST/SGST Acts, holding an unsigned order invalid. It allowed the writ petitions, directing the competent authorities to issue fresh orders with digital or manual signatures. The HC relied on the Division Bench judgment in Silver Oak Villas LLP, which provided an opportunity to file a reply against unsigned show cause notices.
TMI U

= = = = = = = =

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

= = = = = = = =

Advisory for Waiver Scheme under Section 128A
GST
Dated:- 30-12-2024

1. Taxpayer's attention is invited to the advisory on the above subject issued by GSTN on 08.11.2024. The link for the said advisory is given here:
https://services.gst.gov.in/services/advisoryandreleases/read/546
2. Under the waiver scheme, for a demand notice or statement or order which has been issued under Section 73 for the tax periods between July 2017 & March 2020, the taxpayers are required to file an ap

= = = = = = = =

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

= = = = = = = =

Andhra Society Members Not Liable for GST Dues, HC Quashes Recovery Against Secretary.
Case-Laws
GST
The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an 'Association of Persons' u/s 94(1) of the CGST/SGST Act. Consequently, members of such a Society cannot be held liable for the Society's tax dues u/s 94. The HC set aside the recovery proceedings initiated against the petitioner, a member/Secretary of the Society, and al

= = = = = = = =

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

= = = = = = = =