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Applicant's Services to Agriculture Not Composite Supply Under GST; No Joint Venture with Shell per Section 2(30.
Case-Laws
GST
Supply of support services to agriculture, forestry, fishing, animal husbandry by applicant is not a composite supply under GST law. Applicant makes distinct supplies to Shell and farmers, not a single supply to one recipient. Supplies to Shell and farmers cannot be clubbed as composite supply per Section 2(30) of CGST/SGST Acts. Applicant obtains carbon credit

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Ministry of Finance establishes GST Appellate Tribunal with Principal Bench in Delhi, 36 State Benches across India from Sep 1, 2023.
Notifications
GST
Pursuant to sections 109(1), (3) and (4) of the Central Goods and Services Tax Act, 2017, the Ministry of Finance constituted the Goods and Services Tax Appellate Tribunal (GSTAT) with effect from September 1, 2023. The Principal Bench was established in New Delhi, and 36 State Benches were constituted across various locations. The notif

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Detailed Manual and FAQs on filing of GSTR-1A
GST
Dated:- 1-8-2024

As per the directions of the Government vide notification no. 12/2024 dt 10th July 2024, Form GSTR-1A has been made available to the taxpayers form July 2024' tax period. GSTR-1A is an optional facility to add, amend or rectify any particulars of a supply reported/missed in the current Tax period's GSTR-1 before filing of GSTR-3B return of the same tax period.
GSTR-1A shall be open for the taxpayer after filing of

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Petition maintainable despite pending appeal on different cause. Claimed ITC refund for exports Sep'19-Jan'20. Approach appellate authority.
Case-Laws
GST
Maintainability of petition challenged on different cause of action. Petitioner claimed refund/Input Tax Credit for purchase of goods utilized in manufacturing and export of garments from September 2019 to January 2020. Though Special Appeal pending before Court on writ petition, cause of action different. Writ petition disposed, dire

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Court Grants Bail, Quashes Summons & Non-Bailable Warrant in Tax Liability Case Under Finance Act & CGST Act.
Case-Laws
GST
Quashing sought of summoning order and non-bailable warrant against applicant u/ss 89, 83 of Finance Act, 1944, Section 174 of CGST Act, 2017 and Section 9 r/w Section 9(AA) of Central Excise Act, 1944 regarding tax liability on services provided by applicant to educational institutions between April 2014 and June 2017. Application disposed of, subject to condition

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Court Overturns GST Penalty for Minor Address Discrepancy, Citing Unjust Burden on Compliant Taxpayers.
Case-Laws
GST
Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST Registration and Tax Invoices as minor violation of GST enactments. Difference in address in E-Way Bill and Tax Invoices due to Head Office and actual dispatch place. Petitioner earlier obtained VAT registrat

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Excess stock found, proceedings initiated u/ss 73 & 74 of UPGST Act applicable, not Section 130. Previous ruling overturned. Order set aside.
Case-Laws
GST
Excess stock found during survey on 24.08.2018, proceedings initiated. Court held that if excess stock found, proceedings u/ss 73 & 74 of UPGST Act applicable, not Section 130 read with Rule 122. In previous case, Court ruled even if excess stock found, proceedings u/s 130 of UPGST Act cannot be initiated. Impugned order set aside, p

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Impugned orders set aside, cases remitted for re-examination as per CBIC Circular. Petitioner not liable if no invoice raised.
Case-Laws
GST
Impugned orders set aside, cases remitted to re-examine issue in light of CBIC Circular No.221/15/2024-GST dated 26.06.2024. Petitioner prima facie not liable to pay tax if no invoice raised on NHAI. Tax liability arises when petitioner raises invoice for payment or receives annuities. Mere sub-contracting and advance completion of work for receivi

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Court Dismisses Petition Against GST Registration Cancellation; Show Cause Notice Found Deficient u/r 25.
Case-Laws
GST
Violation of principles of natural justice – Show cause notice did not disclose reasons for cancellation of petitioner's GST registration. Mere disclosure of reasons does not satisfy Rule 25 of GST Rules regarding physical verification of business premises. Respondents did not notify petitioners about attempt to identify petitioner's place of business. Postal endorseme

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Consultancy for water schemes under Jal Jeevan Mission exempt if supplied before 01.01.2022 to MJP, a 'Governmental Authority'.
Case-Laws
GST
Consultancy services provided to Maharashtra Jeevan Pradhikaran (MJP) for water supply schemes under Jal Jeevan Mission, a Government of India initiative, are exempt from GST if time of supply is before 01.01.2022. MJP, established by Maharashtra State Legislature, qualifies as 'Governmental Authority' for exemption purposes before 01.01.2022. Fun

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Ad space in print media classified as pure service, exempt from tax under GST for municipal corporations' recruitment ads.
Case-Laws
GST
Exemption from tax for supply of selling space for advertisement in print media qualifies as pure service under Entry 3 of Exemption Notification. Supply does not constitute composite supply of goods and services under Entry 3A. Pune and Pimpri Municipal Corporations are local authorities u/s 2(69) of GST Act for Entries 3 and 3A. Content of advertisem

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Services before 18.07.2022, invoiced later for price escalation, attract 18% GST despite earlier 12% rate under works contract. : , , , ,
Case-Laws
GST
Services supplied before 18.07.2022, invoices proposed for price escalation. Rate of GST 18% applicable as per Section 14(a)(i) of CGST Act, 2017 on invoices issued after 18.07.2022 for price escalation against works contract services executed prior to 18.07.2022, despite services originally taxable at 12% under Notification 24/2017-CT(R

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Transfer of ESOP/ESPP/RSU by foreign holding co. to employees of domestic subsidiary co. sans fee/markup is GST-exempt.
Circulars
GST – States
Transfer of ESOP/ESPP/RSU by foreign holding company to employees of domestic subsidiary company does not attract GST where no additional fee, markup or commission is charged. Securities/shares are neither goods nor services under GST law. Reimbursement by domestic subsidiary to foreign holding company on cost-to-cost basis for transfer of securi

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Petitioner's reply to GST notice not considered, violating natural justice. Court orders fresh consideration of petitioner's own case.
Case-Laws
GST
Validity of notice issued u/s 73 of the U.P. Goods and Services Tax Act, 2017 challenged due to non-consideration of petitioner's reply, violating principles of natural justice. Court held petitioner's grievance valid as notice contained facts and figures relating to unrelated entity. Directed respondent to consider petitioner's reply regar

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Confiscation Orders Invalid Without Prior Action u/s 129 of CGST Act; Cases Sent for Re-adjudication.
Case-Laws
GST
The interplay between Sections 129 and 130 of the CGST Act was analyzed. Section 129 applies when goods are in transit, while Section 130 allows confiscation and penalty for specific violations. Proceedings u/s 130 without prior Section 129 action were deemed invalid. Non-affixture of DIN on confiscation order and violation of natural justice principles by not providing ma

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Order Violates Natural Justice: Case Remanded for Reply and Hearing Under GST Act, 2017. Fundamental Rights Upheld.
Case-Laws
GST
The impugned order was passed without considering the reply filed by the petitioner and without affording an opportunity of personal hearing, despite a request being made, thereby violating the principles of natural justice. The provisions u/ss 73(9), 73(10), and 75(4) of the Act, 2017 mandate the requirement of providing an opportunity of filing a reply and

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Tax demand order set aside for lack of hearing. Remanded on condition of remitting 10% tax & replying to show cause.
Case-Laws
GST
Impugned assessment order violated principles of natural justice as petitioner was not provided further opportunity after show cause notice nine months prior. Petitioner's reply did not address show cause notice. Tax demand confirmed without hearing petitioner. Order set aside, matter remanded for reconsideration on condition petitioner remits 10% of dispute

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Bail granted due to lack of evidence. Custody serves no purpose. Pending cases not a ground to reject bail.
Case-Laws
GST
Petitioner granted regular bail as no incriminating evidence collected against him during investigation. Offences triable by Magistrate's Court, final report already submitted. Keeping petitioner in custody serves no purpose. Pendency of other criminal cases not ground to reject bail as petitioner made out case for bail. Supreme Court held pendency of several crimina

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E-commerce operator liable for GST on app-based passenger transport services, even if payment goes directly to drivers.
Case-Laws
GST
E-commerce operator's scope and GST liability u/s 9(5) of CGST Act, 2017 – Applicant qualifies as Electronic Commerce Operator (ECO) as it owns 'Rapido' app platform for supply of passenger transportation services. Services by four-wheeler cab providers to passengers through applicant's app are notified u/s 9(5) as ECO supplies. Applicant is liable to pay

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Powdered Mixture 'Pushti' Ineligible for GST Exemptions: Not Covered by 2022 Amendments or Relevant Circulars.
Case-Laws
GST
Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and powder of the dried leguminous vegetables' but the applicant's product 'pushti' is a powdered mixture of cereals, pulses, and sugar, hence not covered under this entry. Entry No. 78 of Notification

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Goods Detained Due to E-Way Bill Error; No Intent to Evade Taxes Found, Court Invalidates Penalty Under UPGST Act.
Case-Laws
GST
Detention of goods on onward journey – detention on ground goods dispatched to different place than mentioned in documents – levy of penalty u/s 129 of UPGST Act – existence of mens rea or not – Held: It is undisputed purchaser was of Chandpur, but goods consigned to M/s Udit Engineers, Aligarh. When goods on onward journey, intercepted as e-way bill mentioned

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Vehicle detained for expired E-Way bill, mismatch details. Proceedings initiated u/s 129 TSGST Act. Opportunity for hearing. :
Case-Laws
GST
Proceedings initiated u/s 129 of TSGST Act for detention of vehicle with goods, movement of taxable goods without E-Way bill. Vehicle bearing No. TR-01-AH-1562 detained on 09.07.2024 allegedly loaded for delivery from petitioner's warehouse at Bypass Road, Dukli to Udaipur after E-Way bill expired on 07.07.2024. Mismatch in vehicle number with E-Wa

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Court Upholds GST on Services by Associations; Retrospective Application from July 1, 2017, Invalid; Effective January 1, 2022.
Case-Laws
GST
Doctrine of mutuality – Levy of GST on services provided by association to members – Constitutional validity of relevant provisions of Central and State GST Acts questioned – Held, provisions are within legislative competence and do not violate fundamental rights or principles of taxation – However, retrospective operation from 01.07.2017 not perm

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Recipient liable for reverse charge eligible for Advance Ruling despite definition – Section 95 contextual interpretation
Case-Laws
GST
Advance Ruling application maintainable for recipient liable to pay tax on reverse charge basis, despite definition of 'advance ruling' – Section 95 to be interpreted contextually – Fiction u/s 9(3) brings recipient within ambit of Chapter XVII for seeking Advance Ruling – Application erroneously rejected at threshold u/s 98(2) – No appeal lies against

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Court Allows Petition on Transitional Credit; No Filing Restriction on Telangana GST Portal, Section 140 Permits CENVAT Credit Transfer.
Case-Laws
GST
Maintainability of petition – availability of alternative remedy – transitional credit – no bar for filing return in GST portal of Telangana where petitioner's branch exists – Section 140 entitles registered person to take CENVAT credit in electronic credit ledger – petitioner's registration number/PAN same nationwide – last proviso to Se

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