Author: admin_gst

Petitioner Must First Exhaust Statutory GST Appeal Remedy Under Section 107 Before Seeking Judicial Intervention
Case-Laws
GST
HC dismissed the petition challenging a GST order, holding that the petitioner must first exhaust the statutory remedy of appeal under Section 107 of the GST Act. The court found no exceptional circumstances warranting direct judicial review, emphasizing the need to follow prescribed administrative appellate mechanisms. The petitioner was directed to file an app

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Alternative Remedy Available: Finance Act Section 85 Provides Legal Pathway for Challenging Final Order Under Statutory Mechanism
Case-Laws
GST
HC dismissed the writ petition on grounds of availability of alternative remedy under Section 85 of the Finance Act, 1994. The court noted a final order had been passed under Section 73(2) of the Finance Act, 1994 read with Section 174(2) of CGST Act, 2017. Recognizing the potential for rendering the petitioner remediless, the court disposed of

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Administrative Appeal Dismissed Without Notice Violates Natural Justice, Fundamental Right to Hearing Under Section 107(12)
Case-Laws
GST
HC found a violation of natural justice principles in an administrative appeal. The authority dismissed the appeal ex parte on 20.01.2022 without proper notice to the petitioner, despite the last fixed date being 18.01.2022. The order contravened procedural fairness by failing to provide adequate opportunity to be heard and lacking substantive reasoni

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HC Upholds Natural Justice, Remands Case and Grants Petitioner Extension to Respond to Show Cause Notice
Case-Laws
GST
HC allowed the writ petition, finding a violation of principles of natural justice. The court remanded the matter back to the Adjudicating Authority, granting the Petitioner time until 10th July 2025 to file a reply to the Show Cause Notice (SCN). The Adjudicating Authority must issue a personal hearing notice to the Petitioner after the reply is filed, effectively prov

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Taxpayer Directed to Resolve GST Refund Technical Challenges Through Direct GSTN Administrative Engagement and Specified Date Meeting
Case-Laws
GST
HC directed petitioner to approach GSTN Officer in New Delhi on specified date to resolve refund application technical issues involving PMT-03 form submission. The court found the dispute relatively minor and potentially resolvable through direct engagement with GST Network administrative channels. Petition was consequently disposed of, prov

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Procedural Lapses Invalidate Tax Appeal Order, Restore Petitioner's Right to Fair Hearing Under Section 107(6)
Case-Laws
GST
HC set aside the impugned order dated 05.12.2024 due to procedural irregularities in appeal processing. The Appellate Authority heard the matter on merits without prior intimation to the Petitioner regarding non-compliance with pre-deposit requirements under Section 107(6) of CGST Act. The court found a violation of natural justice principles and directed the Peti

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Procedural Fairness Prevails: Denial of Personal Hearing Invalidates Administrative Order Under Section 75(4)
Case-Laws
GST
HC held that principles of natural justice were violated when petitioner was denied personal hearing despite sufficient time between response filing and order issuance. The authority failed to provide opportunity under Section 75(4), which mandates hearing before adverse order. Given potential substantive arguments in petitioner's response, the procedural defect wa

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Taxpayer's ITC Credit Challenge Rejected as Administrative Mechanism Proves Transparent and Procedurally Sound Under Section 86A
Case-Laws
GST
The HC adjudicated a dispute concerning ITC blocking under CGST Act, 2017, s. 86A. The court examined the petitioner's challenge to the respondents' order regarding a blocked credit of Rs. 46,01,645/-. Upon careful review, the HC found that the petitioner's fundamental concerns were adequately addressed through clarifications provided by the resp

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Procedural Gaps in E-Way Bill Compliance Don't Automatically Justify GST Penalties Without Proven Tax Evasion Intent
Case-Laws
GST
HC adjudicated a GST penalty case involving non-completion of e-way bill part-B. The court determined that mere technical non-compliance with Rule 138 regarding e-way bill documentation does not automatically justify penalty assessment under Section 129. Without substantive evidence demonstrating a deliberate tax evasion attempt, the administrative order imp

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Challenging GST Assessment: Stone-Boulder Sales Price Comparison Invalidated Under Section 61 of Jharkhand GST Act
Case-Laws
GST
HC held that GST-ASMT-10 notices issued under Section 61 of Jharkhand GST Act, 2017 comparing petitioners' stone-boulder sales price with market price are ultra vires and without jurisdiction. The court determined that merely selling goods at a lower than market price does not automatically constitute a taxable discrepancy. The notices were deemed improper as

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Long-term Industrial Plot Leasehold Rights Transfer Deemed Non-Taxable Supply Under GST Act Section 7(1)(a)
Case-Laws
GST
HC held that assignment of long-term leasehold rights in an industrial plot by a lessee to a third-party assignee constitutes a transfer of immovable property benefits, not a taxable supply under GST Act. Relying on precedent in Gujarat Chamber of Commerce case, the Court determined that such transaction falls outside section 7(1)(a) read with Schedules II and III, t

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GST Claim Resolution Ordered: Administrative Process to Address Tax Dispute Within Eight Weeks of Filing
Case-Laws
GST
HC directs second respondent to resolve petitioner's representation regarding GST claim within eight weeks, following precedent set in prior case involving educational institute. Tax authorities instructed to process invoices as standard, without engaging in underlying dispute. Consistent with previous judicial guidance, the court provides opportunity for administrative

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Tax Credit Dispute Overturned: Procedural Errors Invalidate Order, Mandate Fair Reconsideration of Petitioner's Claims
Case-Laws
GST
HC allowed the petition, reversing the Input Tax Credit (ITC) order due to procedural irregularities. The court found respondent failed to properly consider petitioner's submissions and credit note, violating principles of natural justice. Relying on precedent from a similar tax dispute, the HC set aside the impugned order and remanded the matter back to t

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Tax Notice Challenge Rejected: Statutory Appeal Route Preferred Over Extraordinary Writ Jurisdiction Under Section 74/73
Case-Laws
GST
HC dismissed the writ petition challenging tax SCN and final order under WBGST/CGST Act, 2017. The court held that the petitioners have an alternative statutory remedy through appeal under Section 74/73, and cannot bypass such efficacious remedy by invoking extraordinary writ jurisdiction under Article 226. Despite relying on a Madras HC precedent, the p

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Intermediary Status Clarified: IGST Refund Claim Upheld Under Section 13(8) and Existing Precedents
Case-Laws
GST
HC determined that the petitioner is not an “intermediary” under IGST Act, Section 13(8) and Section 2(13). Based on an identical CESTAT order that had attained finality and CBIC Circular clarifying service tax and GST intermediary provisions, the court found no basis to differentiate the petitioner's case. The court remanded the matter to the adjudicating authority to proce

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Contractors Win GST Reimbursement Rights for Pre-2017 Infrastructure Projects, Securing Fair Compensation for Indirect Transactions
Case-Laws
GST
HC allows contractor's petition, mandating reimbursement of GST impact for infrastructure projects executed before GST implementation. The court held that contractors awarded contracts prior to 01.07.2017 are entitled to GST reimbursement on indirect transactions. The respondent must release withheld amount of Rs. 19,86,44,336/- with statutory

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Tax Recovery Action Invalidated: Section 62(2) Nullifies Assessment Order After Timely GSTR 3B Filing and Tax Payment
Case-Laws
GST
HC invalidated the tax recovery action against the petitioner, finding the assessment order withdrawn under Section 62(2) as a matter of legal fiction. The court determined that since the original tax assessment order lost legal efficacy after the petitioner timely filed GSTR 3B and paid taxes within statutory period, the subsequent recovery proceedings wer

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‘God-Sent Tax’ unites India, funds security measures: Himanta on Cong’s ‘Gabbar Singh Tax’ jab
GST
Dated:- 9-5-2025
PTI
Guwahati, May 9 (PTI) Assam Chief Minister Himanta Biswa Sarma on Friday said that the GST regime, brought by the BJP-led Central government, funds the country’s security and resilience, and called it ‘God-Sent Tax’.
Sarma also dismissed Congress leader Rahul Gandhi's description of GST as ‘Gabbar Singh Tax’.
The chief minister also lauded the Indian armed forces for crushing all attempts by Pakistan to strike at multiple targets in the country.
“Rafale jets and S-400 systems don’t just appear — they are built on the strength of our taxpayers,” Sarma posted on X, referring to th

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Excess Stock Discovery Under GST: Tax Assessment via Sections 73/74, Not Punitive Section 130
Case-Laws
GST
HC held that when excess stock is discovered during a survey under GST Act section 67, proceedings must be initiated under sections 73/74, not section 130. The statutory framework mandates that if a registered dealer fails to account for goods, the Proper Officer shall determine tax liability through sections 73/74. The court emphasized that GST Act is a comprehensive code, and se

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Tax Credit Dispute Resolved: Procedural Delays Cannot Deny Legitimate Input Tax Credit Under GST Section 16(5)
Case-Laws
GST
HC allowed the writ petition challenging input tax credit rejection, remanding the matter to the tax authority. The court relied on a prior Division Bench judgment interpreting Section 16(5) of the GST Act, which held that taxpayers can avail tax credits despite procedural delays. The assessment order dated 30.04.2024 was set aside, directing the respondent to con

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Pre-Deposit Compliance Required: Petitioner Must Deposit Remaining Amount Within 30 Days Under Section 107 of CGST Act
Case-Laws
GST
HC ruled that the petitioner must deposit the remaining pre-deposit amount within 30 days under Section 107 of CGST Act, 2017. Upon compliance, the appellate authority shall review the interim reply and supporting documents, and adjudicate the appeal on merits regarding availment of ITC. The petitioner had already deposited Rs. 2.5 crores, satisfying a sub

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Development Rights Transfer Taxable Under GST: No Exemption for Pre-Completion Consideration and Upheld Recovery Mechanism
Case-Laws
GST
HC dismisses petitioner's challenge to GST notification regarding tax recovery and development agreement. The court held that transfer of development rights is amenable to GST, and the petitioner cannot claim exemption since consideration was received before completion certificate. The court found no violation of natural justice or procedural irregular

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Legal Representatives Must Be Notified Before Tax Determination Against Deceased Taxpayer Under Section 93 Liability Rules
Case-Laws
GST
HC held that a tax determination cannot be made against a deceased person. Section 93 addresses liability of legal representatives only for ongoing or discontinued businesses, but does not authorize determination against a deceased individual. Issuance of show cause notice (SCN) must be made to legal representatives, and determination must occur after

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GST Registration Process Streamlined: Standardized Verification, 7-Day Approval, Balanced Approach to Preventing Fraud
Circulars
GST – States
The GoI's GST Policy Wing issued comprehensive instructions for processing GST registration applications to standardize verification procedures. Key directives include: (1) Officers must strictly adhere to prescribed document lists in FORM GST REG-01, (2) Avoid seeking additional documents beyond the specified list, (3) Complete applications must

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Tax Authorities Instructed to Withdraw Appeals When Full Tax Paid Under Section 73, Preserving Taxpayer Relief Benefits
Circulars
GST – States
In cases where tax has been fully paid under Section 73 of CGST Act, and departmental appeals are solely related to interest or penalty calculations, the tax authority may withdraw such appeals. The instruction clarifies that taxpayers remain eligible for Section 128A benefits even if the department has initiated appellate proceedings, provided a

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