Author: admin_gst

From January 2025, GSTR-1 and GSTR-1A require dropdown HSN code selection in Table 12 with new validations.
News
GST
In Phase-III implementation for GSTR-1 and GSTR-1A, from January 2025 return period, Table 12 requires selecting HSN codes from dropdown instead of manual entry. Table 12 bifurcates into B2B and B2C tabs to report supplies separately. Validations introduced for supply values and tax amounts, initially in warning mode without blocking GSTR filing.
TMI Updates – Highlig

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Supreme Court Pauses GST Showcause Actions Against Online Gaming, Casinos; Cases Consolidated for Final Ruling.
News
GST
SC stayed showcause notices issued by GST authorities worth over Rs 1 lakh crore to online gaming companies and casinos over alleged tax evasion. A bench of JJ. J B Pardiwala and R Mahadevan said matters required hearing and all proceedings against gaming companies should remain stayed. Govt amended GST law making it mandatory for overseas online gaming firms to regis

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Advisory on Extension of Due Date w.r.t GSTR 1 and GSTR 3B
GST
Dated:- 11-1-2025

Dear Taxpayer,
Due Date for filling of GSTR-1 and GSTR-3B have been extended by two days. For details re

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Transfer of Goods in FTWZ Non-Taxable; No ITC Reversal Needed Under CGST Act Schedule III, Para 8(a).
Case-Laws
GST
The transfer of title of goods by the Applicant to its customers or multiple transfers within the Free Trade Warehousing Zone (FTWZ) gets covered under para 8(a) of Schedule III of the CGST Act, 2017, and remains non-taxable. The Applicant is not required to reverse any ITC of common inputs/input services/capital goods, even when the activity/transaction is covered under p

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Custom Transformers for Wind Turbines Not GST-Exempt, GAAR Rules; Aligns with CBIC and Ministry Clarifications.
Case-Laws
GST
The GAAR held that specially designed transformers for WOEG performing dual step-down and step-up functions, supplied by the appellant along with WOEG, cannot be treated as part of WOEG. This is based on CBIC's circular excluding transformers from WOEG parts as per Ministry of New and Renewable Energy's clarification. The appellant's reliance on popular meaning/c

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Court Quashes GST Tax and Penalty Order Due to Lack of Notice and Natural Justice Violation; Allows Penalty Adjustment.
Case-Laws
GST
HC quashed impugned order of demand of tax and penalty un

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Court Rules Export Services to US Parent Co. Not Intermediary; Qualifies as Export Under IGST Act Section 2(6.
Case-Laws
GST
The HC held that the petitioner was providing export of services to its US parent company, not intermediary services. The petitioner assisted the parent in business consultancy by setting up meetings with experts/clients and providing advisory services. The payment terms showed the petitioner earned 8% markup, operating independently. Following Ernst & Young, sinc

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Kerala High Court: Goods Can Be Provisionally Released Under GST Act Section 67(6) Even After Section 130 Proceedings Begin.
Case-Laws
GST
The Kerala HC held that provisional release of goods is permissible u/s 67(6) of the GST Act even after initiation of proceedings u/s 130. The adjudication can proceed even if goods are released pending adjudication. Section 130(7) provides an option to pay fine in lieu of confiscation after adjudication, protecting revenue interest. Provisional rele

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High Court Stays Circular on Corporate Guarantee; Not a “Supply” u/s 9 of CGST Act, 2017.
Case-Laws
GST
The HC granted time to the respondents to file a reply challenging the circular dated 27.10.2023 and the petitioner's contention that providing a corporate guarantee by a holding company to its subsidiary does not constitute a “supply” or “supply of service” taxable u/s 9 of the CGST Act, 2017. The HC stayed the operation of the impugned circular dated 27.10.2023 regarding Item No. 2

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High Court Invalidates Detention of Goods Under GST Act Due to Lack of Evidence on Tax Evasion Intent, Section 129(3.
Case-Laws
GST
The HC held that the detention of petitioner's goods was unjustified as authorities failed to prove intent to evade tax payment, a mandatory requirement u/s 129(3) of the GST Act. The authorities seized the goods alleging they were mustard oil instead of R.B. Oil mentioned in documents, but did not draw samples or obtain expert reports to substantiate their

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Court Deems GST Registration Cancellation Unlawful Due to Lack of Notice, Violates Natural Justice Principles.
Case-Laws
GST
Petitioner's registration cancelled for non-filing GST returns for six months without notice – violation of natural justice principles. HC held cancellation order passed on different ground of non-compliance with Rule 21A(2A) without notice to petitioner – grossly violating natural justice. Appellate order not on merits, hence doctrine of merger inapplicable. Canc

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Snag in system: Govt extends monthly GST return, payment deadline
GST
Dated:- 10-1-2025
PTI
New Delhi, Jan 10 (PTI) The government on Friday extended the deadline for filing monthly GST sales return form GSTR-1 and GST payment by 2 days after taxpayers reported technical glitches in the GSTN system.
As per a notification by the Central Board of Indirect Taxes and Customs (CBIC), the last date for filing GSTR-1 for December is January 13, while that for taxpayers opting for quarterly payment under the QRMP scheme for the October-December period will be January 15.
Normally, the last date for filing GSTR-1 for monthly return filers is January 11, while for quarterly taxpayers it is January 13.
The deadline for GST payment b

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GSTN seeks extension of GSTR-1 filing deadline as technical snag hits system
GST
Dated:- 10-1-2025
PTI
New Delhi, Jan 10 (PTI) GST Network on Friday said it has sent an incident report to the Central Board of Indirect Taxes and Customs (CBIC) on the technical glitches in the system and requested an extension of the filing date of GST sales return or GSTR-1.
“GST portal is currently experiencing technical issues and is under maintenance. We expect the portal to be operational by 12

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SC stays GST notices worth over Rs 1 lakh crore against online gaming firms for tax fraud
GST
Dated:- 10-1-2025
PTI
New Delhi, Jan 10 (PTI) The Supreme Court on Friday stayed showcause notices issued by GST authorities worth over Rs 1 lakh crore to online gaming companies and casinos over alleged tax evasion.
A bench of Justices J B Pardiwala and R Mahadevan said the matters required hearing and all proceedings against the gaming companies should remain stayed in the meantime.
Additional solicitor general N Venkataraman, representing the GST department, said some showcause notices would come to an end in February.
The matter was posted on March 18.
GST authorities in October 2023 issued showcause notices to online gamin

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Court Invalidates GST Notice Served Only via Web Portal, Citing Non-Compliance with Section 169 of Tamil Nadu GST Act.
Case-Laws
GST
The HC held that service of notice by uploading on web portal alone without resorting to other prescribed modes u/s 169 of Tamil Nadu GST Act 2017 is not valid compliance. Section 169 mandates service by registered post/email, and only on failure can notice be uploaded on portal. Uploading notice solely on portal without attempting other modes is insuffici

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Appellate Authority Denies ITC on GST for Lease Surrender Without Construction; Appeal Dismissed Citing Safari Retreats Case.
Case-Laws
GST
ITC of GST paid on services for surrendering leasehold rights not eligible when construction activity not undertaken on leasehold land. SC in Safari Retreats laid down functionality test – if building qualifies as plant, ITC available for renting/leasing, else not available if for recipient's own use. Appellant did not construct on leasehold land ac

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High Court Rules Excess Stock Does Not Justify Section 130 Action; Opt for Tax Proceedings u/ss 73 or 74.
Case-Laws
GST
Excess stock found during survey cannot lead to proceedings u/s 130 of UPGST Act against registered dealer. As per HC, in cases of excess stock, tax determination proceedings u/ss 73 or 74 of UPGST Act are applicable instead of Section 130. Relying on precedent, HC quashed impugned orders initiating action u/s 130 for excess stock and allowed petition.
TMI Updates

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Leasehold Rights Transfer Deemed Immovable Property, Exempt from GST as per Section 9(1) of the GST Act.
Case-Laws
GST
The HC held that the assignment/sale/transfer of leasehold rights by the lessee to a third party for a lump-sum consideration is a transfer of “immovable property” and not a supply of service under the GST Act. The leasehold rights encompass incorporeal ownership rights over the land and building, constituting “immovable property”. Consequently, such transactions are no

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Cash Not “Goods” Under CGST Act, High Court Rules; Orders Return of Seized Rs. 23,50,000 with Interest.
Case-Laws
GST
HC held that currency is not “goods” under the Central Goods and Services Tax Act, 2017. Seizure of Rs. 23,50,000/- cash from petitioner was unlawful u/s 67. HC quashed seizure order and directed respondents to return seized amount along with applicable interest to petitioner expeditiously. Petition allowed.
TMI Updates – Highlights, quick notes, marquee, annotation,

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High Court Dismisses GST Appeal, Urges Exhaustion of Statutory Remedies Under Tamil Nadu GST Act Section 107 First.
Case-Laws
GST
HC dismissed appeal. Refusal justified to entertain writ petitions due to alternative statutory remedy u/s 107 of Tamil Nadu GST Act against order determining tax payable by proper officer u/s 74. Constitutional remedy under Article 226 available but HC rightly imposed self-restriction, directing appellant to exhaust statutory appeal first as matter of judici

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High Court: Single Notice Valid for GST Shortfalls, Refund Errors, or Fraud Claims u/s 74(1.
Case-Laws
GST
The HC held that u/s 74(1), the authority can issue a single notice calling upon the assessee to pay tax not paid, short paid, erroneously refunded, or where input tax credit was wrongly availed due to fraud, misstatement or suppression of facts, for any period, provided the notice is given at least 6 months prior to the time limit specified in Section 74(10). The petitioner's argu

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High Court Accepts Apology from GST Officers for Wrongful Arrest in Rs. 9.54 Crore Fraud Case.
Case-Laws
GST
The HC accepted the apology tendered by GST officers for the manner of arrest of Mr. Mishal J. Shah, Karta of the Petitioner HUF and Director of M/s. JMC Metals Private Limited, in relation to alleged fraudulent availment of input tax credit of approximately Rs. 9.54 crores by the company. The petition was disposed of after the officers' apology was accepted.
TMI Updates – Hi

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Congress spreading propaganda against GST: BJP
GST
Dated:- 9-1-2025
PTI
New Delhi, Jan 9 (PTI) The BJP on Thursday accused the Congress of spreading propaganda against the GST as the opposition party is “rattled by the success” of the indirect tax regime.
In a statement, BJP national spokesperson Syed Zafar Islam said, “The Congress is the biggest hindrance to the country's development. The party is rattled by the success of the GST because it no longer has any loopholes, depriving the Congress of corruption.” As a result, he claimed, the Congress has been attempting to tarnish the image of GST from the start.
Congress president Mallikarjun Kharge on Thursday alleged that the Narendra Modi government has made the Goods an

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'Complicated' GST was brought to loot poor and middle class: Gujarat Cong chief
GST
Dated:- 9-1-2025
PTI
New Delhi, Jan 9 (PTI) Criticising the GST introduced by the Narendra Modi government as “tax terrorism”, the Congress's Gujarat unit president Shakti Sinh Gohil on Thursday alleged the “complicated” tax regime was brought to “loot the poor and middle class”.
Addressing a press conference here ahead of the assembly elections in Delhi, Gohil said the Goods and Services Tax (GST)

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Modi govt has made GST a means of 'looting' poor, middle class: Kharge
GST
Dated:- 9-1-2025
PTI
New Delhi, Jan 9 (PTI): Congress president Mallikarjun Kharge on Thursday alleged that the Narendra Modi government has made the Goods and Services Tax (GST) a means of “looting” the hard-earned money of the poor and middle class and demanded that it end this “tax terrorism” and “loot” in the upcoming Union Budget.
Kharge further alleged that nine types of rates make GST “complex and absurd” and not a “good and simple tax”.
“Call it 'Gabbar Singh Tax' or 'Household Destruction Tax' or 'Give Sitharaman Tax'! Whatever name we call BJP's GST, one thing is certain the Modi government has made GST a means of looting the hard-earned m

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