Case-Laws – GST – Highlights – The HC set aside the assessment order due to non-mention of a DIN number, following its earlier decisions that held non-mention of DIN number vitiates the proceedings as per the CBIC circular dated 23.12.2019. – TMI Update
Tax Assessment Order Nullified for Lacking DIN Number, Upholding CBIC Circular Mandate.
Case-Laws
GST
The HC set aside the assessment order due to non-mention of a DIN number, following its e
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Case-Laws – GST – Highlights – Officers of Commercial Tax Department of Himachal Pradesh with 25 years of service as Gazetted Officers prima facie ineligible for appointment as Technical Member (State) in State Bench due to State Government’s proposal ba
Experienced State Tax Officers Denied Membership in GST Appellate Tribunal Due to Incorrect Proposals.
Case-Laws
GST
Officers of Commercial Tax Department of Himachal Pradesh with 25 years of service as Gazetted Officers prima facie ineligible for appointment as Technical Member (State) in State Bench due to State Government's proposal based on incorrect facts leading to GST Council's recommendations relaxing eligibility criteria. HC ordered respondents can scrutinize applications but n
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Case-Laws – GST – Highlights – The HC set aside the order cancelling petitioner’s registration subject to condition of filing returns for entire period of default and paying requisite tax, interest, fine and penalty. Petitioner’s non-filing of returns fo
Businesses Get Relief: Court Allows Operations Despite Tax Filing Lapses, Stresses Pragmatic Approach.
Case-Laws
GST
The HC set aside the order cancelling petitioner's registration subject to condition of filing returns for entire period of default and paying requisite tax, interest, fine and penalty. Petitioner's non-filing of returns for continuous six months did not warrant cancellation as it would be counterproductive and impact tax recovery. Respondents directed to permit petitione
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Case-Laws – GST – Highlights – The HC granted regular bail to the applicant charged u/ss 132(1)(b) and 132(1)(c) of CGGST Act for creating fake firms and issuing fraudulent invoices. Despite the allegations, the HC considered the GST Department’s failure
High Court Grants Regular Bail in GST Fraud Case Citing Investigative Lapses and Undue Hardship.
Case-Laws
GST
The HC granted regular bail to the applicant charged u/ss 132(1)(b) and 132(1)(c) of CGGST Act for creating fake firms and issuing fraudulent invoices. Despite the allegations, the HC considered the GST Department's failure to investigate actual beneficiaries, seizure of applicant's accounts before summons, seeking same liabilities from applicants and other entities, failure to
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Case-Laws – GST – Highlights – The HC stayed the impugned order invoking Section 73 of the CGST Act, 2017 for recovery of short paid tax due to discrepancy between GSTR-1 and GSTR-3B, holding that Section 73 allows recovery of tax not paid or short paid
CGST Act: Tax Recovery for GSTR Mismatch Stayed, Requires Non-Fraud Reasons Proven.
Case-Laws
GST
The HC stayed the impugned order invoking Section 73 of the CGST Act, 2017 for recovery of short paid tax due to discrepancy between GSTR-1 and GSTR-3B, holding that Section 73 allows recovery of tax not paid or short paid due to reasons other than fraud or willful misstatement, and the conclusions referring to Section 9 of CGST Act show liability created with reference to IGST and cess lev
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Case-Laws – GST – Highlights – The HC set aside the show cause notice and impugned order, remanding the matter to the stage preceding them. This was done in line with similar cases where delay in filing GST returns and claiming input tax credit for FY 20
Software Co. Wins Legal Battle Over Delayed GST Filing, Gets Relief on Input Tax Credits.
Case-Laws
GST
The HC set aside the show cause notice and impugned order, remanding the matter to the stage preceding them. This was done in line with similar cases where delay in filing GST returns and claiming input tax credit for FY 2018-19 was involved. The petitioner was allowed to avail the benefit of orders passed in a comparable matter before the same HC.
TMI Updates – Highlights, quick
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Case-Laws – GST – Highlights – The HC held that while the respondent-authorities were required to continue the proceedings on the earlier show-cause notices, they had misinterpreted the HC’s order and issued fresh de novo impugned notices. Instead of qua
Court clarifies notices in case, allows proceedings to continue with conditions.
Case-Laws
GST
The HC held that while the respondent-authorities were required to continue the proceedings on the earlier show-cause notices, they had misinterpreted the HC's order and issued fresh de novo impugned notices. Instead of quashing the impugned notices and reviving the earlier ones, the HC directed the petitioner to file a reply to the impugned show-cause notices issued by the respondent-authorit
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Case-Laws – GST – Highlights – The HC quashed the impugned provisional attachment orders passed by the Adjudicating Authority. No oral hearing was afforded to the petitioner in violation of principles of natural justice u/s 75(4) of the CGST Act, despite
Provisional GST Attachment Orders Overturned: Authorities Violated Natural Justice by Denying Oral Hearing Despite Request.
Case-Laws
GST
The HC quashed the impugned provisional attachment orders passed by the Adjudicating Authority. No oral hearing was afforded to the petitioner in violation of principles of natural justice u/s 75(4) of the CGST Act, despite the petitioner's prayer for an opportunity of hearing in written submissions. The order was set aside and the matter remanded on
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Case-Laws – GST – Highlights – The HC quashed the orders dismissing the application for revocation of GST cancellation order. Despite the inspection confirming the business premises matched the registration certificate, the appellate authority dismissed
Unfair GST cancellation upheld by tax authorities despite business premise verification.
Case-Laws
GST
The HC quashed the orders dismissing the application for revocation of GST cancellation order. Despite the inspection confirming the business premises matched the registration certificate, the appellate authority dismissed the application without assigning proper reasons, violating principles of natural justice. The HC held that once the inspected site conformed to the registration dis
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Case-Laws – GST – Highlights – The HC allowed the petition. The petitioner is entitled to statutory interest u/s 56 of the CGST Act on the delayed refund, notwithstanding the initial rejection of the refund application. The mere fact that the HC order di
Statutory Interest Must Be Paid on Delayed GST Refunds Despite Initial Rejection, High Court Rules.
Case-Laws
GST
The HC allowed the petition. The petitioner is entitled to statutory interest u/s 56 of the CGST Act on the delayed refund, notwithstanding the initial rejection of the refund application. The mere fact that the HC order did not specifically allude to Section 56 does not detract from the petitioner's right to claim interest, which must be paid as per the statute. The applica
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Case-Laws – GST – Highlights – The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Offi
Businesses Allowed to Correct GST Returns, Claim Rightful Input Tax Credits for 2018-19 After Court Intervention.
Case-Laws
GST
The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Officer to pass fresh order after considering petitioner's application for Input Tax Credit entitlement u/ss 16(5) and 16(6) of the GST Act. Par
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Case-Laws – GST – Highlights – HC quashed impugned order dated 21.02.2024 for violation of natural justice as Petitioner did not receive Show Cause Notice. Matter remanded to Department to provide opportunity to Petitioner to reply to Show Cause Notice b
Petitioner's right to natural justice upheld, impugned order quashed for lack of Show Cause Notice opportunity.
Case-Laws
GST
HC quashed impugned order dated 21.02.2024 for violation of natur
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Case-Laws – GST – Highlights – The HC granted the Petitioner four weeks’ time to file an appeal challenging the impugned orders, without requiring the mandatory statutory pre-deposit of 10% of the disputed tax amount u/s 107 of the Central Goods & Servic
High Court Allows Filing GST Appeal Without Pre-Deposit, Question of Exemption/Waiver Pending.
Case-Laws
GST
The HC granted the Petitioner four weeks' time to file an appeal challenging the impugned orders, without requiring the mandatory statutory pre-deposit of 10% of the disputed tax amount u/s 107 of the Central Goods & Services Tax Act, 2017. The issue of whether exemption, waiver or reduction can be granted regarding GST demands remains to be adjudicated by the HC.
TMI Updates
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Case-Laws – GST – Highlights – The HC held that the provisions of Section 75(4) of the GST Act mandating opportunity of hearing are mandatory. Allowing the petition, the HC concluded that due to violation of principles of natural justice by non-grant of
Strict Rules on Fair Hearing Before GST Penalty: Tax Body Can't Skip Natural Justice.
Case-Laws
GST
The HC held that the provisions of Section 75(4) of the GST Act mandating opportunity of hearing are mandatory. Allowing the petition, the HC concluded that due to violation of principles of natural justice by non-grant of opportunity of hearing, the order was unsustainable despite dismissal of appeal by the petitioner being time-barred.
TMI Updates – Highlights, quick notes, marquee,
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Case-Laws – GST – Highlights – The HC held that the requirement of physically filing a certified copy of the impugned order is not mandatory. An appeal filed online within the prescribed limitation period can be condoned even if the certified copy was su
Trial Court Certifies Online Filing Over Delayed Hard Copy for Appeals.
Case-Laws
GST
The HC held that the requirement of physically filing a certified copy of the impugned order is not mandatory. An appeal filed online within the prescribed limitation period can be condoned even if the certified copy was submitted with a delay. The online filing, completed within the prescribed time along with an electronic copy of the order, constitutes valid filing. The Court remitted the appeals bac
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Case-Laws – GST – Highlights – The HC directed the respondent to complete proceedings u/s 129 expeditiously, preferably within two weeks, in view of factual disputes regarding issuance of notices and origin of goods loaded in the petitioner’s seized vehi
E-Way Bill and Vehicle Seizure Dispute: Expedite Proceedings to Resolve Notice and Goods Origin Conflict.
Case-Laws
GST
The HC directed the respondent to complete proceedings u/s 129 expeditiously, preferably within two weeks, in view of factual disputes regarding issuance of notices and origin of goods loaded in the petitioner's seized vehicle. The petitioner contended no notices were issued u/s 129, while the respondent claimed notices were issued strictly u/s 129. There was also a di
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Case-Laws – GST – Highlights – The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of reasoning, non-application of mind, and violation of principles of natural justice. The Assistant Commissioner adopted an i
Lack of reasoning & non-application of mind by tax officer leads to quashing of order under GST Act.
Case-Laws
GST
The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of reasoning, non-application of mind, and violation of principles of natural justice. The Assistant Commissioner adopted an identical template, merely stating that the reply filed was “not comprehensible, conceivable, not perspicuous and is ambiguous” without any substantive re
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Case-Laws – GST – Highlights – The HC set aside the impugned order rejecting the petitioners’ appeal due to an alleged shortfall in pre-deposit u/s 107(6) of the CGST Act. Despite the availability of an alternative remedy, the HC entertained the petition
GST Appeal Revived: Procedural Lapses, Natural Justice Impaired.
Case-Laws
GST
The HC set aside the impugned order rejecting the petitioners' appeal due to an alleged shortfall in pre-deposit u/s 107(6) of the CGST Act. Despite the availability of an alternative remedy, the HC entertained the petition citing failure of natural justice and non-functionality of the GST Tribunal. Following precedent, the matter was remanded to the Commissioner (Appeals) for de novo consideration. The petit
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Case-Laws – GST – Highlights – Impugned order quashed and matter remanded for fresh consideration. HC found non-application of mind, non-consideration of Petitioner’s reply to show cause notice, and lack of reasoning in passing order u/s 168-A of CGST Ac
Flawed tax liability order revoked; remanded for fresh review considering reply & reasoning.
Case-Laws
GST
Impugned order quashed and matter remanded for fresh consideration. HC found non-application of mind, non-consideration of Petitioner's reply to show cause notice, and lack of reasoning in passing order u/s 168-A of CGST Act read with DGST Act for failure to declare correct tax liability in GSTR-09. Relying on coordinate bench judgments in Indian Highways and Chetak Logistic, HC he
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Case-Laws – GST – Highlights – Sensitive information gathered by Intelligence Department forming basis of search operation need not be disclosed to petitioners. Withholding such information does not violate principles of natural justice. Source of inform
Intelligence Dept needn't disclose sensitive info for raids; justified to protect third-party rights & market stability.
Case-Laws
GST
Sensitive information gathered by Intelligence Department forming basis of search operation need not be disclosed to petitioners. Withholding such information does not violate principles of natural justice. Source of information collected by Intelligence Department crucial for maintaining confidentiality and integrity of investigative processes. SC in T.
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Case-Laws – GST – Highlights – The HC allowed the writ petition challenging the dismissal of an appeal under Article 226 of the Constitution as time-barred. It held that statutory limitation provisions should be interpreted liberally where genuine hardsh
Dismissal of appeal overruled due to procedural lapses and arbitrary actions.
Case-Laws
GST
The HC allowed the writ petition challenging the dismissal of an appeal under Article 226 of the Constitution as time-barred. It held that statutory limitation provisions should be interpreted liberally where genuine hardships are demonstrated, particularly considering judicial precedents favoring such relief. Despite the appeal being filed beyond the prescribed 30 days from the communication of
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Case-Laws – GST – Highlights – The HC found that the writ petition was not maintainable as the issues raised pertained to complex questions of fact and law squarely within the jurisdiction of the adjudicating authority under the CGST Act, 2017. The petit
Writ Petition Dismissed: Complex CGST Issues Must Be Resolved by Adjudicating Authority, Not Court's Writ Jurisdiction.
Case-Laws
GST
The HC found that the writ petition was not maintainable as the issues raised pertained to complex questions of fact and law squarely within the jurisdiction of the adjudicating authority under the CGST Act, 2017. The petitioner's grievances related to invocation of extended period of limitation, allegations of misclassification of goods, and denial of In
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Circulars – GST – States – Highlights – The CBIC clarified: Extruded/expanded savoury snacks under HS 1905 90 30 attract 12% GST prospectively from 10.10.2024, earlier 18% payable. Roof Mounted Package Unit Air Conditioners for Railways classified under
GST rates revised for snacks, AC units, & vehicle seats. Snacks 12%, Rail AC 28%, Two-wheeler seats 28%, Four-wheeler seats 28% from Oct 2024.
Circulars
GST – States
The CBIC clarified: Extruded/expanded savoury snacks under HS 1905 90 30 attract 12% GST prospectively from 10.10.2024, earlier 18% payable. Roof Mounted Package Unit Air Conditioners for Railways classified under HS 8415 attract 28% GST. Two-wheeler seats under HS 8714 attract 28% GST. Four-wheeler seats classified under H
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Circulars – GST – States – Highlights – The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to schools, except government schools, are taxable; G
University Affiliation Services Taxable at 18% GST; Flying Courses Exempt; Helicopter Transport Taxed at 5% or 18% Based on Service.
Circulars
GST – States
The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to schools, except government schools, are taxable; GST liability is regularized from 1.7.2017 to 17.6.2021. DGCA-approved flying training courses by approved FTOs are exempt
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Goods and Services Tax – GST Dated:- 24-12-2024 – News – Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System Dated:- 24-12-2024 – Subject: Guidelines for Accurate Entry of Receipt Numbers in the E-Way Bill (EWB) S
Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System
GST
Dated:- 24-12-2024
Subject: Guidelines for Accurate Entry of Receipt Numbers in the E-Way Bill (EWB) System for Leased Wagons
Dear Taxpayers,
This advisory is issued to provide specific instructions for entering Receipt Numbers related to Leased Wagons in the E-Way Bill (EWB) system.
Advisories have already been issued regarding the correct format for entering Parcel Way Bill (PWB) numbers and Railway Receipt (RR) numbers for goods transported under the Parcel Management System (PMS) and the Freight Operations Information System (FOIS). This advisory focuses on the requirements specific to Leased Wagons.
1.Prefixing Receipt Numbe
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B of the EWB using the "Multi-Transport Mode" option on the EWB portal.
b) Enter the Receipt Number with the prefix "L" to indicate that the transport is via Leased Wagons.
3.Format for Number Entry in the EWB System
Taxpayers must use the following format when entering Receipt Numbers related to Leased Wagons:
L
Example:
For a Leased Wagon Receipt number: L123456789
4.Validation Process in the EWB System
Once the Receipt Number is entered:
a) The system will validate the entry against the designated database for Leased Wagons.
b) In case of discrepancies such as mismatched or missing numbers, taxpayers will receive an alert and must correct the entry promptly.
5. Assistance and Support
F
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