Author: admin_gst

Tax registration cancellation upheld for failing to appeal within time limit and not using amnesty scheme.
Case-Laws
GST
The HC dismissed the petition challenging cancellation of petitioner's registration under BGST Act due to non-availing of statutory appeal remedy within limitation period of 3 months plus 1 month for condonation. After cancellation, petitioner was unregistered with no departmental monitoring, and failed to avail appellate remedy or Amnesty Scheme.
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Taxpayer wins input tax credit case as High Court orders fresh decision considering notification.
Case-Laws
GST
CGST/SGST Acts' Sec 16(4) denied petitioner's input tax credit. HC set aside or

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Improper GST Officer's Probe Renders Show Cause Notice Invalid, Court Directs Refund.
Case-Laws
GST
Respondent no. 2, an improper officer, substantially conducted investigation, inspection, search, seizure, and recorded statements against the petitioner. Respondent no. 1, the proper officer, issued a show cause notice u/s 74 of the CGST Act based on the investigation by respondent no. 2. The HC held that only a proper officer can investigate evasion of GST, conduct inspection, search, s

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Unsigned Orders under GST Acts Quashed, Fresh Orders with Valid Signatures Directed.
Case-Laws
GST
The HC quashed the impugned unsigned orders u/s 73 of CGST/SGST Acts, holding an unsigned order invalid. It allowed the writ petitions, directing the competent authorities to issue fresh orders with digital or manual signatures. The HC relied on the Division Bench judgment in Silver Oak Villas LLP, which provided an opportunity to file a reply against unsigned show cause notices.
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Advisory for Waiver Scheme under Section 128A
GST
Dated:- 30-12-2024

1. Taxpayer's attention is invited to the advisory on the above subject issued by GSTN on 08.11.2024. The link for the said advisory is given here:
https://services.gst.gov.in/services/advisoryandreleases/read/546
2. Under the waiver scheme, for a demand notice or statement or order which has been issued under Section 73 for the tax periods between July 2017 & March 2020, the taxpayers are required to file an ap

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Andhra Society Members Not Liable for GST Dues, HC Quashes Recovery Against Secretary.
Case-Laws
GST
The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an 'Association of Persons' u/s 94(1) of the CGST/SGST Act. Consequently, members of such a Society cannot be held liable for the Society's tax dues u/s 94. The HC set aside the recovery proceedings initiated against the petitioner, a member/Secretary of the Society, and al

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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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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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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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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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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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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.
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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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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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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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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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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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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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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.
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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.
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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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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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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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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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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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