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Taxpayer Wins Relief: Authorities Must Align GSTR-1 and GSTR-3B Forms Within One Month, Resolve Grievances Promptly
Case-Laws
GST
HC allowed the writ petition concerning tax return discrepancies between GSTR-1 and GSTR 3B. The court directed tax authorities to rectify the GSTR 3B form in alignment with GSTR-1 contents within one month, mandating the petitioner to submit a manual application. The authorities were further instructed to address any consequential grievances within two month

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Simultaneous Proceedings Challenged, Petitioner Granted Relief Under Sections 70 and 74, to proceed before Central Authority only
Case-Laws
GST
HC allows petition challenging simultaneous GST proceedings, quashing the SCN issued by state authorities under Section 70 and Section 74. The court directed the petitioner to file reply before the central GST authority, considering recent circulars and precedential judgments. The key relief includes: (i) quashing of impugned SCN, (ii) liberty t

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Electronic Credit Ledger Unblocked: Rule 86A Challenge Succeeds After Procedural Flaws Expose Lack of Fair Hearing
Case-Laws
GST
HC allows petition challenging blocking of electronic credit ledger under Rule 86A of CGST Rules. The court found the impugned order invalid due to lack of pre-decisional hearing and absence of cogent reasons. The order invoking Section 86A was quashed, directing immediate unblocking of the electronic credit ledger. Respondents retain liberty to proceed agains

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Taxpayer Must Comply with GST Circular 224/18/2024, Pre-Deposit Mandatory Under Section 112(8) for Appellate Rights
Case-Laws
GST
HC held that petitioner must comply with Circular No. 224/18/2024-GST by making pre-deposit under Section 112(8) of CGST Act and filing a mandatory undertaking/declaration with proper jurisdictional officer. Petitioner demonstrated willingness to submit required documentation. Writ petition disposed of, granting liberty to petitioner to file the requisite und

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Freight Forwarding Services Refund Claim Upheld: Full ITC Refund and Interest Ordered Under Section 54(11)
Case-Laws
GST
HC ruled in favor of the petitioner, directing release of refund claim and applicable interest for unutilized Input Tax Credit (ITC) related to freight forwarding services. The court held that under Section 54(11) of CGST Act, 2017, the department cannot withhold refund without a pending appeal challenging the Appellate Authority's order. The refund must be released w

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Statutory GST Show Cause Notices Upheld: Complex Transactions Require Detailed Computation for Multiple Parties
Case-Laws
GST
HC dismissed the writ petition challenging the issuance of GST show cause notices (FORM DRC-01 and DRC-02). The court held that when multiple parties are involved in complex transactions, the show cause notice providing computation details for each noticee is sufficient. The court declined to intervene in ongoing adjudication proceedings, emphasizing the limited

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Supreme Court Orders Recovery of Missing Administrative Files, Directs Certified Copies and Document Handover for Comprehensive Case Resolution
Case-Laws
GST
SC directed the respondent department to furnish certified copies of three lost original files (File nos. 11-13), while maintaining all existing legal contentions. For original file nos. 1-10, the department agreed to hand over the documents, with the assessee required to collect them from the concerned department. All pending appl

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Liberty to Appeal Under CGST Act Section 107 Granted with Mandatory Pre-Deposit and Merit-Based Adjudication
Case-Laws
GST
HC granted petitioner liberty to file appeal under Section 107 of CGST Act by 15th July, 2025, with mandatory pre-deposit. The court permitted appellate remedy to be adjudicated on merits without limitation bar. The pending decision in Quest Infotech case regarding consolidated show cause notice across multiple financial years shall potentially bind appellate procee

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GST official nabbed for taking Rs 45,000 from Noida bizman
GST
Dated:- 20-5-2025
PTI
Noida, May 20 (PTI) A GST official was caught red handed while taking a bribe of Rs 45,000 from a Noida-based businessman on Monday, police said.
The arrest was made by the Vigilance Team, Meerut Sector. A case has been registered against the GST officer at Knowledge Park Police Station in Greater Noida, they said.
Pramod Tiwari, the complainant, claimed that his firm's VAT and GST have been deposited in the concerned department on time. However, on April 29, he received a call from a person, Bhudev, who told him that the assessment of the year 2016-17 and 2017-18 is pending, they said.
Along with this, Tiwari was also asked to deposit the

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Tax Compliance Clarity: Section 128A MGST Act Explains Eligibility, Payment Processes, and Dispute Resolution Mechanisms
Circulars
GST – States
The trade circular addresses key interpretative issues regarding Section 128A of the MGST Act, 2017, specifically clarifying two critical points: (1) taxpayers who paid taxes through GSTR-3B before 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification; and (2) for notices/orders spanning period

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Provisional Bank Account Attachment Under Section 83 Quashed Due to Lack of Substantive Revenue Risk Evidence
Case-Laws
GST
HC quashed the provisional attachment of petitioner's bank account under Section 83 of CGST Act, 2017. The court found the respondents' action arbitrary, lacking substantive evidence of revenue risk. Despite petitioner's non-cooperation in show cause proceedings, the attachment was deemed invalid as the authorities failed to demonstrate a reasonable apprehension of

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Procedural Defects in GST Assessment Undermine Liability of penalty Determination Under Section 122(2)(b)
Case-Laws
GST
HC determined that the imposition of penalty under Section 122(2)(b) of the GST Act, 2017 was procedurally flawed due to non-compliance with Rule 142(1A) regarding communication of tax details. The court found the tax liability determination for July 2017 to March 2019 legally erroneous. As an interim measure, the court directed the petitioner to deposit 20% of the tax

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Manufacturers Win Right to Claim Input Tax Credit Refund for Zero-Rated Exports Despite Previous Circular Restrictions
Case-Laws
GST
HC allows petitioner's claim for refund of unutilized Input Tax Credit (ITC) on compensation cess paid for coal used in manufacturing zero-rated export goods. The court held that when IGST is paid on zero-rated supplies, the petitioner is entitled to refund of input tax credit of compensation cess, notwithstanding restrictions in Circular No.125/44/2019. T

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Tax Dispute Resolved: Petitioner Granted Opportunity to Respond and Challenge Ex-Parte Order Under Section 74(9)
Case-Laws
GST
HC allowed the petition challenging tax demand, setting aside the ex-parte order dated 05.10.2023 under Section 74(9) of CGST/KGST Act. The court remitted the matter back to the first respondent, directing the petitioner to appear on 28.04.2025 and providing an opportunity to submit replies and documents. The order emphasizes a justice-oriented approach, allowin

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Taxpayer Wins GST Address Amendment Rights with One-Month Window and Guaranteed Input Tax Credit Unblocking
Case-Laws
GST
HC granted the petitioner an opportunity to submit documentation for amending GST registration address within one month. The court mandated a personal hearing and directed that the address change application be processed within three months. Any blocked Input Tax Credit shall be unblocked. The order does not impact other potential proceedings related to the petitione

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GST Registration Applicants Can Now Resolve Documentation Challenges Through Comprehensive Grievance Redressal Mechanism
Circulars
GST – States
The public notice outlines a comprehensive Grievance Redressal Mechanism for GST registration applications in the Bengaluru Zone. Key provisions include detailed guidelines for documenting principal place of business, specifying acceptable proof of ownership or occupancy, and establishing clear documentation requirements for different business c

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Petitioner Faces Serious Consequences for Submitting Fabricated Show Cause Notices Undermining Judicial Integrity
Case-Laws
GST
HC recalled its previous order after discovering fabricated show cause notices (SCNs) submitted by the petitioner. The court issued non-bailable warrants for the petitioner's production, directing counsel to identify individuals responsible for submitting fraudulent documentation. The court prima facie determined that the SCN was deliberately manipulated to obt

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GST Registration Cancellation Halted: Fabricated Show Cause Notice Exposes Critical Procedural Irregularities in Administrative Action
Case-Laws
GST
HC recalled the order due to fabrication of show cause notice (SCN), involving material fact deletion and retrospective GST registration cancellation. The court directed: (1) final order stands recalled, (2) proprietor must appear in subsequent hearing, (3) registry to list related writ petitions together, and (4) counsel to intimate petiti

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CBIC celebrates ‘Sundays on Cycle’ – A fitness and GST awareness initiative in run up to completion of 8 years of GST
GST
Dated:- 19-5-2025

In the run-up to completion of eight years of GST, the Central Board of Indirect Taxes and Customs (CBIC), in coordination with the FIT INDIA Movement, organised a nationwide cyclothon titled “Sundays on Cycle” under the aegis of FIT INDIA movement launched by the Prime Minister, Shri Narendra Modi. The flagship event was organised at Major Dhyan Chand National Stadium, New Delhi, early morning, with more than 100 CGST commssionerates also participating across the country.
Flagging the cyclothon at New Delhi, Shri Shashank Priya, Member (GST), CBIC, highlighted the transformational i

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including senior officers from CBIC – Shri Rajesh Sodhi, Principal Chief Commissioner, CGST Delhi Zone; Shri C.P. Goyal, Pr. Director General of GST (DGGST), CBIC, and Shri Mahesh Kumar Rustagi, Director General of Taxpayer Services (DGTS), CBIC; representatives from various ministries and departments, and members of the general public.
At the venue, a dedicated GST Help Desk “Know About GST” was set up to engage with participants and to answer queries about GST. To enhance accessibility and outreach, a wide array of informational brochures on key GST topics were distributed, and digital kiosks equipped with QR codes were strategically placed across the venue allowing participants to scan and download GST resource materials directly to th

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Anticipatory Bail Granted in GST Evasion Case: No Evidence of Intentional Investigation Obstruction, Bond Imposed
Case-Laws
GST
DSC granted anticipatory bail in GST evasion matter involving fake invoices and input tax credit manipulation. Court found no evidence of applicant evading investigation, noting voluntary appearance and cooperation with Department. Bail granted subject to Rs. 2,00,000 bond with blood relative surety, contingent on potential arrest under Section 69 of GST Act. D

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Judicial Intervention Secures 5% Tax Rate for PPSB Bed Sheets, Mandates Refund Processing Within 12 Weeks
Case-Laws
GST
HC ruled in favor of the petitioner regarding PPSB bed sheets classification, finding the Appellate Authority erroneously misinterpreted statutory provisions. The court determined that PPSB bed sheets should be taxed at 5% under Chapter 6304, not 12% under Chapter 5603. The HC directed respondents to process the petitioner's refund applications within 12 weeks, includi

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GST Show Cause Notice Challenge Dismissed, Petitioner Granted Extended Appeal Window Until July 10, 2025
Case-Laws
GST
HC dismissed the petition challenging SCN under GST law, granting the petitioner time until 10th July, 2025 to file an appeal before the appellate authority under Section 107 of CGST Act, 2017. The court's observations shall not impact the appellate authority's decision, and the validity of the notification remains unresolved, subject to the Supreme Court's pending judg

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High Court Overturns Tax Assessment Order, Mandates Fresh Hearing and Fair Review of Procedural Compliance
Case-Laws
GST
HC allowed the appeal u/s 107 of CGST/WBGST Act, 2017, remanding the matter back to appellate authority for adjudication on merits. The court found procedural irregularities in the original order, specifically the lack of personal hearing and premature dismissal. The bank account attachment order was set aside, noting the petitioner had already paid pre-deposit and a

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Tax Notices Invalidated: Administrative Failure to Provide Meaningful Hearing Leads to Order Reversal Under Natural Justice Principles
Case-Laws
GST
HC set aside the impugned order challenging tax notices due to procedural irregularities, specifically the lack of meaningful opportunity for the petitioner to be heard. The court found the administrative order was passed mechanically without properly considering the petitioner's reply or providing substantive personal hearing. Consequently

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Tax Dispute Resolution: Firm Wins Right to Challenge Liability and Seek 24-Month Installment Payment Plan Under Section 80
Case-Laws
GST
HC granted the petitioner firm leave to file a fresh application for depositing the demanded tax amount in 24 equal monthly installments under Section 80 of CGST Act. The Court directed the Commissioner to consider the application, provide a personal hearing, and issue a merit-based order within one month. The petitioner was permitted to raise grounds

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