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Orissa High Court quashes untimely order for penalty under GST Act, cites violation of statutory time limit.
Case-Laws
GST
The HC held that the impugned order u/s 129 of the Odisha GST Act, 2017 was not timely. Despite the petitioner's appeal mentioning 27.09.2024 as the order date, the HC found the order was made on the 8th day from the notice specifying penalty, violating Section 129(3). Consequently, the order was set aside and quashed, and the petition was disposed of.
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Delay in filing GST returns & appeal costs GST registration cancellation.
Case-Laws
GST
HC dismissed petitioner's appeal challenging cancellation of GST registration. Petitioner filed appeal after 17 months delay, beyond 3-month limitation u/s 107 CGST Act. HC held petitioner's lethargic approach in not filing returns for 6 months and inordinate delay in filing appeal rendered it disentitled to relief. Petitioner failed to provide justification for condonation of delay.
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Misclassification Show Cause Notice: Exhaust Adjudication First, Says HC Dismissing Challenge on Lower GST Rate Interpretation.
Case-Laws
GST
HC dismissed petition challenging show cause notice issued for alleged misclassification of product under incorrect HSN code attracting lower GST rate. HC held alternate remedy of adjudication had to be exhausted before approaching HC as no jurisdictional issue or violation of natural justice was involved. Petition dismissed with no order on costs

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Demat accounts frozen despite director resignation, violating natural justice. HC ordered relief, quashed freezing before due process.
Case-Laws
GST
Petitioner's demat accounts were attached/frozen despite ceasing to be director of company, violating natural justice principles. HC held prima facie petitioner's liability u/s 89 of MGST Act requires compliance with natural justice before attachment/freezing action. Relief granted quashing attachment/freezing of demat accounts, without pre

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CBI Arrests CGST Inspector of Tirupati GST Commissionerate alongwith Representative of a Private Firm for Demanding and Accepting Rs. 3.2 lakh as Bribe
GST
Dated:- 19-12-2024

CBI today arrested CGST Inspector of Tirupati GST Commissionerate alongwith representative of a Chittoor based private firm for demanding and accepting Rs. 3.2 lakh as bribe from accused representative of the said private firm.
CBI registered a case on 17.12.2024 against four accused including Assistant Commissioner, Superintendent & Inspector, all of the O/o. Commissioner of Central Tax, Tirupati GST Commissionerate, Tirupati and a Representative of Chittoor based private firm & unknown public & private persons on allegations of demanding and bribing of

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rm to settle the matter of the said firm allegedly found to be working from the premises of another firm.
CBI laid a trap and accused Inspector and accused representative of the said private firm were intercepted today while the transaction of bribe took place between them and the bribe amount of Rs. 3.2 lakh was recovered from the said Inspector, O/o. Commissioner of Central Tax, Tirupati GST Commissionerate, Tirupati.
Accused Inspector, Central Tax and accused representative of Chittoor based private firm have been arrested. They will be produced before the Hon'ble Special Judge for CBI Cases, Kurnool on 18.12.2024.
Searches are being conducted in Tirupati and Kadapa at the residential and office premises of the accused and certain inc

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Business premises found inadequate, GST registration cancelled despite no personal hearing.
Case-Laws
GST
Petition dismissed. HC upheld cancellation of petitioner's GST registration by revenue authorities u/s 132(1)(b) CGST/TNGST Act. Though principles of natural justice were violated by not granting personal hearing before cancellation, HC observed even if heard, consequence would have been same as petitioner's business premises were found inadequate during department visit. Impugned o

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Transporting goods illegally: Mitigating factors reduce penalty, statutory appeal allowed.
Case-Laws
GST
HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported goods, mitigating circumstances exist for not imposing full penalty as driver's statement unavailable during seizure. To balance parties' interests, statutory appeal

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Telecom towers not immovable property, ineligible for ITC under CGST Act: HC.
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GST
The HC held that telecommunication towers cannot be construed as immovable property falling within the ambit of Section 17(5)(d) of the CGST Act, rendering them ineligible for input tax credit. Relying on the SC's decision in Bharti Airtel, the HC observed that telecommunication towers are movable equipment used in telecommunications, lacking the essential characteristics of immovable property. S

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Arrest, Detention Illegality Exposed: Court Cites Flawed Summons, Remand; Orders Immediate Release.
Case-Laws
GST
The HC held that the arrest of the petitioner on 30th November 2024 was illegal and the remand order dated 30th November 2024 was set aside. The petitioner was directed to be released from judicial custody forthwith, if not required in any other matter. The HC found discrepancies in the summons issued to the petitioner, raising doubts about the detention process. The remand

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Imported goods IGST levy for 2019-20 challenged; HC directs petitioner to first exhaust statutory appeal remedy before courts.
Case-Laws
GST
IGST levied on imported goods for FY 2019-20 – Petitioner's challenge to extension notifications dismissed; directed to exhaust statutory appeal remedy first. If appeal unsuccessful, liberty to challenge notifications. HC declines to entertain petition at this stage based on precedents of Oberoi Constructions and Alkem Laboratories; petition dispos

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Misrepresented goods description & value, tax evasion intent suspected. Detention of goods & vehicle, tax & penalties upheld.
Case-Laws
GST
HC upheld detention of goods and vehicle under Sec 129 of WBGST Act. Discrepancies between declared description and physical verification of goods, valuation gap indicated misrepresentation, intent to evade tax. Petitioner failed to substantiate legitimate trade practices or unreasonable valuation. HC found no procedural or legal infirmities in orde

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Advisory for Entry of RR No./eT-RRs in EWB system Post EWB-FOIS Integration
GST
Dated:- 18-12-2024

Subject: Guidance for Accurate Entry of RR No./eT-RRs following the Integration of E-Way Bill (EWB) with Freight Operation Information System (FOIS) system of Indian Railways.
Dear Taxpayers,
This advisory is being issued to inform you that the FOIS of Indian Railways has now been integrated with the E-Way Bill (EWB) system via Application Programming Interfaces (APIs).
In light of this, it is important that taxpayers follow the correct process for entering RR no (Railway Receipt Number)/eT-RRs. into the EWB system. Adherence to the guidelines below will help avoid any potential discrepancies or mismatches.
1. Applicability o

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ill prompt you to enter the corresponding RR No./eT-RRs
3. RR Number/eT-RRs for FOIS
For goods transported via the Freight Operations Information System (FOIS) the RR number shall be entered in the following format in the EWB system.
Format: F
For eg: If the goods are dispatched from the station SJWT and RR no. is 123456789 then the same needs to be entered as FSJWT123456789
4. EWB and RR No./eT-RRs Validation
After entering the RR No./eT-RRs into the EWB system:
a) The EWB system will validate the RR No./eT-RRs against the data received from the FOIS.
b) If a mismatch is detected or the RR No./eT-RRs is not found in the database, an alert will be generated. Thus it is strongly advised that taxpayers ensure

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Nuclear Fuel Complex unit's GST assessments quashed; reassessment ordered to examine Notification 9/2017 exemption.
Case-Laws
GST
The High Court set aside the impugned orders of tax assessments for the period 2017-18 to 2022-23 against the petitioner and directed the Assessing Authority to redo the assessments after examining the applicability of Notification No.9 of 2017 dated 28.06.2017. The Court found merit in the petitioner's contention that if the petitioner is a unit of the Nucle

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Denied input tax credit due to alleged fictitious supplier, HC allows appeal with pre-deposit condition.
Case-Laws
GST
The petitioner was denied input tax credit as the alleged supplier did not provide any goods, violating principles of natural justice. The assessment order omitted outward and inward e-way bills from the accounts. The HC held that the existence of the supplier is a disputed question of fact that cannot be adjudicated under Article 226. The adequacy of evidence also cann

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Excess ITC claim: Court orders reassessment, petitioner to submit objections & reconciliation.
Case-Laws
GST
The High Court set aside the impugned order relating to assessment year 2017-18 concerning excess availment of Input Tax Credit vis-a-vis Input Tax Credit reported in the annual GSTR-9 return. The petitioner shall treat the impugned assessment order as a Show Cause Notice and submit objections within two weeks, along with relevant reconciliation statements and supporting document

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Tax dispute: HC directs petitioner to deposit 20% of demanded tax & file appeal before appellate tribunal within 30 days.
Case-Laws
GST
The Hon'ble High Court disposed of the writ petition by directing the petitioner to file an appeal before the appellate tribunal after depositing 20 percent of the demanded tax amount as per the provisions of Section 112(8) of the GST Act, 2017 within 30 days. This was in line with the judgment passed by the Patna High Court in M/s Cohesive Infrastructu

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Respite for Petitioner: Court Quashes Orders on ITC Reversal, Directs Limited Tax Deposit.
Case-Laws
GST
The High Court set aside the impugned orders u/s 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 regarding non-reversal of Input Tax Credit (ITC) on account of Credit Notes issued by the Petitioner's suppliers. The Petitioner was directed to deposit 25% of the disputed tax within four weeks, subject to verification of any prior payments ma

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Upholding Tax Authority's Show Cause Notice, Court Allows Defences.
Case-Laws
GST
The High Court dismissed the petition challenging the show cause notice issued u/s 74 of the Central Goods and Services Tax Act, 2017. The court found no justification for alleging suppression or invoking the extended period of limitation. The show cause notice was based on findings from investigations after the audit report. The petitioner's statements accepting its status as a payment aggregator were con

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GST refund claim restored despite procedural lapse on payment of costs.
Case-Laws
GST
The High Court, while acknowledging the procedural deficiency of not issuing GST RFD-03 to the petitioner, held that the petitioner failed to avail the opportunity to raise such contentions in response to the show cause notice. However, considering the peculiar circumstances and the non-issuance of GST RFD-03, the Court set aside the impugned order dated 30 April 2024, subject to the petitioner paying

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Dismissal of Review Petitions: Court Upholds Interest Refund Order, Cites Procedural Lapses.
Case-Laws
GST
In the matter under review, the High Court dismissed the review petitions filed by the parties. The Court held that no grounds were established for seeking a review of the order directing the refund of interest amount. The Court observed that the insufficient time to check calculations during the initial proceedings cannot be a ground for review. Regarding a letter from January 201

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Advisory on Updates to E-Way Bill and E-Invoice Systems
GST
Dated:- 17-12-2024

GSTN is pleased to announce that NIC will be rolling out updated versions of the E-Way Bill and E-Invoice Systems effective from 1st January 2025. These updates are aimed at enhancing the security of the portals, in line with best practices and government guidelines.
2. Multi-Factor Authentication (MFA):
One of the key changes involves the implementation of Multi-Factor Authentication (MFA). Currently, MFA, which requires login using a username, password, and OTP (sent to the registered mobile number, Sandes app, or similar platforms), is mandatory for taxpayers with an Annual Aggregate Turnover (AATO) exceeding Rs 100 Crores since 20th August 202

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Non-consideration of challenge to show-cause notice & lack of reasoning violate natural justice.
Case-Laws
GST
The High Court allowed the petition by way of remand due to violation of principles of natural justice by the 4th Respondent. While the Petitioner's reply to the show-cause notice was unclear, the 4th Respondent failed to consider the Petitioner's contention that a petition was filed challenging the show-cause notice. The impugned order lacked reasons for finding the reply unsa

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Tax notice upheld; State Tax officers empowered under IGST Act; Revenue authorities determine ownership of consignment.
Case-Laws
GST
The High Court dismissed the writ petition, upholding the tax authority's jurisdiction and power to issue the notice demanding tax and penalty. The court affirmed that u/s 4 of the IGST Act, officers of the State Tax are cross-authorized as proper officers for the purposes of the IGST Act, subject to any exceptions or conditions specified by the Governmen

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Tax authorities can audit businesses anytime to ensure GST compliance.
Case-Laws
GST
The High Court dismissed the petition challenging the proceedings initiated by the respondents u/s 65 of the CGST Act, 2017 for conducting audit. The Court held that the Commissioner can conduct the audit at prescribed frequency and manner without any embargo or time period restriction. The audit is akin to a preliminary inquiry, and the Department should not be prevented from conducting such inquiry in

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Industrial units in Sikkim seek clarity on eligibility for budgetary support scheme despite location compliance.
Case-Laws
GST
The High Court allowed the appeals and set aside the impugned judgment of the Single Judge. The court held that to avail the Budgetary Support Scheme (BSS), the concerned unit must be located in the specified areas mentioned in the 2007 and 2017 notifications, producing specified goods cleared from the same units. The intent of the BSS pivoted around the geograp

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