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Court rules denial of oral hearing violates natural justice. Even if not requested, authority must provide it before adverse decision.
Case-Laws
GST
The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if the petitioner did not request a personal hearing, the Authority must still provide it before making an adverse decision, especially in cases with significant civil liabili

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Court said pay 20% of tax, not interest! Follow statutes for fair rulings. Appeal allowed.
Case-Laws
GST
The High Court reviewed a challenge to an interim order requiring appellants to deposit 20% of the remaining unpaid interest within a specified timeframe. The court held that the statute governing appeals to the tribunal does not mandate payment of 20% of disputed interest, but rather 20% of the remaining tax amount in dispute. The court emphasized that statutory provisions should gu

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High Court rules in favor of delayed appeal due to retrospective tax law change. Appellate authority to reconsider impact.
Case-Laws
GST
The High Court considered a case involving the effect of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The petition was dismissed due to the appellants' delay in approaching the court. The court noted that the appellate authority did not address the impact of the retrospective amendment in its previous order. A

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High Court: Starting production before approval doesn't deny incentives under Bihar Industrial Incentive Policy. Order set aside, payments due in 3 months.
Case-Laws
GST
The High Court addressed the issue of reimbursement of VAT/ET/SGST under Bihar Industrial Incentive Policy, 2011. The petitioner's claim was rejected due to starting production before approval by SIPB. The Court held that starting production before approval does not justify denial of incentives. The impugned order was s

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AAR: clarified what qualifies as parts of warships/submarines for GST. Engines, gearbox, propellers are considered integral.
Case-Laws
GST
The Advance Ruling Authority (ARA) addressed the interpretation of the expression “parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907” in specific notifications. The key issue was whether the goods/spares used were parts of warships/submarines. The ARA held that essential components like engines, gearbox, propeller, etc., are integral part

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Liquidated damages for breach of contract are taxable under GST as a service. Compensation for tolerating non-performance is also subject to GST.
Case-Laws
GST
The Advance Ruling Authority determined that the levy of GST on liquidated damages constitutes a supply of service under the Central Goods and Services Tax Act. Liquidated damages received for breach of contract or non-performance are considered income and fall under the definition of consideration for tolerating an act, thereby

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AAR found sewerage water treated by GVSCCL supplied to industries subject to NIL GST rate as purified water, not potable.
Case-Laws
GST
AAR analyzed the issue of GST levy on sewerage water treated by GVSCCL and supplied to industries. Water falls under Chapter heading 2201 of GST Tariff. Two schedule entries exist for water under CGST Act: one exempting drinking water at 12% tax and another taxing waters not containing sugar at 18%. The treated water supplied by applicant is not potable

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AAR: the ruling clarified GST rates for royalty charges and aggregates. Separate transactions apply with different tax rates.
Case-Laws
GST
The case involves a query regarding the classification of goods and services for GST purposes. The applicant sought clarification on the consideration charged for supplying aggregates and recovering royalty charges. The ruling determined that the applicant's tax collection on royalty charges and goods supplied separately in invoices indicated distin

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High Court ruled in favor of petitioner who missed replying to tax notice, setting aside order & allowing time to contest.
Case-Laws
GST
The High Court addressed an issue where the petitioner couldn't upload a reply to a show cause notice (SCN) regarding discrepancies between their GSTR 1 and GSTR 3B filings. The court determined that the tax proposal was confirmed due to the petitioner's failure to respond to the SCN. To ensure justice, the court set aside the order, requiring the peti

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Competition Commission found Respondent didn't pass on GST benefits, profiteered Rs. 48,25,970. Ordered to refund with interest.
Case-Laws
GST
The Competition Commission of India found that the Respondent engaged in profiteering by not passing on the benefit of reduced GST rates to ticket recipients, resulting in a profiteered amount of Rs. 48,25,970. The Respondent was directed to reduce ticket prices and deposit the profiteered amount with interest. The amount was to be split between

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High Court rules against seizing goods in transit due to lack of evidence on undervaluation. Revenue Appeal dismissed.
Case-Laws
GST
The High Court addressed the issue of tax levy and penalty related to the release of a vehicle transporting goods without proper documents beyond the destination. The court rejected the mechanical detention of the consignment based on insufficient grounds provided by the respondent. It also emphasized that undervaluation alone cannot justify the seizure of

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Court Orders Reassessment of Tax Credit Dispute Over Non-Existent Supplier; 20% Payment Required for Remand.
Case-Laws
GST
The High Court reviewed a challenge to an assessment order, focusing on the violation of natural justice principles and the issue of input tax credit entitlement due to transactions with a non-existent supplier. The Court found that the respondent's conclusion about fake invoices lacked supporting details for the petitioner to counter. Additionally, the petitioner f

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Court discussed late appeal filing due to physical re-filing date. Emphasized acknowledgment date's importance. Delay condoned, fresh review ordered.
Case-Laws
GST
The High Court addressed the issue of time limitation in filing an appeal, specifically focusing on the condonation of delay. The appeal was filed beyond the prescribed time limit, and the key ground for rejecting it was the date of physical re-filing. The Court noted that the appeal was initially filed online on a specific d

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High Court Dismisses GST Refund Petition; Urges Petitioners to Seek Alternative Remedy u/s 107.
Case-Laws
GST
The High Court considered the maintainability of a refund claim regarding GST on health care services. The court noted the principle of unjust enrichment and the availability of alternative remedies like appeal u/s 107 of the Act. It emphasized that the power of writs under Article 226 is discretionary, with the existence of an alternative remedy generally barring its use. The c

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Court dismisses petition challenging GST levy on Extra Neutral Alcohol for lack of explanation. Opportunity missed to clarify before court challenge.
Case-Laws
GST
In a case concerning the levy of GST on Extra Neutral Alcohol (ENA), the High Court held that the petitioner failed to provide a reasonable explanation for not submitting a written explanation or seeking a personal hearing in response to a show-cause notice issued by the tax authority. The Court emphasized that the petitioner

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High Court ruled no intent to evade tax in e-way bill case. Rs. 25,000 penalty imposed. Petitioner wins refund.
Case-Laws
GST
The High Court reviewed the validity of the show cause notice (SCN) and assessment order u/s 129 of the CGST Act. The issue centered on penalty imposition due to non-updation of the e-way bill resulting from goods transfer to another vehicle. The court found no evidence of intent to contravene the Act or evade tax. Consequently, a general penalty of Rs. 25,000 wa

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High Court rules GST registration can't be canceled arbitrarily. Reasons required for cancellation under GST Act.
Case-Laws
GST
The High Court addressed the cancellation of GST registration due to failure to file returns for over six months u/s 29 of the GST Act. The court held that cancellation must be supported by reasons. The lack of reasons provided by the authority and the petitioner's subsequent payment of arrears led the court to deem the cancellation arbitrary and violative of t

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Input Tax Credit Reversal Overturned: Court Rules Supplier Responsible for Full GST Tax u/s 15(3.
Case-Laws
GST
The High Court addressed a challenge to an assessment order regarding the reversal of Input Tax Credit for credit notes issued by the supplier. The court found that the requirements under sub-section (3) of Section 15 of the GST statutes were not satisfied, leading to the supplier being liable to pay tax on the full value of supply. The court highlighted the discretionary natu

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High Court Sets Aside Assessment Order for Lack of Reasoning; Case Remanded for Reconsideration with Personal Hearing.
Case-Laws
GST
The High Court reviewed an assessment order challenged for being unreasoned. The Court found that the order lacked proper reasoning as it confirmed the tax proposal without explanation, rendering it unsustainable. The order was set aside, and the case remanded for reconsideration. The respondent was instructed to grant the taxpayer a fair opportunity, incl

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Court ruled in favor of refund claim due to inverted tax structure under CGST Rules. Refund orders quashed for fresh review.
Case-Laws
GST
The High Court considered a case involving refund of accumulated credit due to inverted tax structure u/s 54(3) Proviso and Rule 89(5) of CGST Rules. The court held that the orders rejecting the refund claims were quashed and remanded for fresh consideration by the adjudicating authority. The petition was disposed of by way of remand for proper revie

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High Court reduces penalties for e-way bill violations, cites lack of fairness. Petitioner to pay Rs. 15 Lakhs to PM Cares Fund.
Case-Laws
GST
The High Court reviewed penalties imposed for lack of e-way bills, noting violations of natural justice and lack of proper consideration. Bank Guarantees expired without renewal, leading to penalties. Petitioner directed to pay Rs. 15 Lakhs to PM Cares Fund and Rs. 75,000 to State GST authority. Petitioner exempt from GST on machinery movement. P

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High Court Rules Writ Petition Under Article 226 Is Unfit When Statutory Appeal Exists, Except for Jurisdictional Issues.
Case-Laws
GST
The High Court considered the maintainability of a writ petition challenging an assessment order under the Tax Legislation. The court held that generally, when a statutory appeal remedy is available, a writ petition under Article 226 of the Constitution of India would not be entertained. However, exceptions exist. The court noted that if an assessment o

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High Court tackles unfair tax demand, GST registration cancellation, orders reconsideration. Petitioner gets chance to contest.
Case-Laws
GST
The High Court addressed a case involving a violation of natural justice principles due to the petitioner not having a fair opportunity to contest a tax demand. The court noted that the petitioner's GST registration was canceled without sufficient opportunity to address discrepancies in returns. The court set aside the order canceling the registra

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Court rules in favor of petitioner due to lack of notice. Impugned order set aside; petitioner to pay Rs. 50,000.
Case-Laws
GST
The High Court addressed a case involving a violation of natural justice principles due to the non-receipt of show cause notice or impugned order until a recovery notice was received. The notice for a personal hearing was returned as “no such person in the address.” The court noted that the petitioner had proof of residence at the address in question after purc

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High Court rules in favor of petitioners in GST registration cancellation case, emphasizing the importance of natural justice principles.
Case-Laws
GST
The High Court considered a case involving the cancellation of GST registration due to a non-speaking order issued without providing supportive documents or adequate notice to the petitioners. Citing the importance of natural justice principles, the Court emphasized the need for an opportunity to be heard when civil consequences are like

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