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Court Grants Interim Protection to Petitioner, Questions Validity of Tax Notification, Awaits Force Majeure Justification.
Case-Laws
GST
The High Court prima facie found the notification No. 56/2023 issued by the Central Board of Indirect Taxes and Customs to be inconsistent with Section 168(A) of the Central GST Act, 2017. Consequently, any actions based on the said notification would fail. While acknowledging the petitioner's entitlement to reliefs proposed in the Financial Bill 2024,

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Revocation of GST registration: Court grants relief to petitioner due to lack of opportunity for personal hearing.
Case-Laws
GST
Rejection of petitioner's appeal u/s 107 of the Central Goods and Services Tax Act, 2017 for cancellation of GST registration. Petitioner explained delay in availing appellate remedies due to mitigating circumstances. Petitioner afforded opportunity to be heard in proceedings relating to revocation application but was remiss in not availing the same. Petitione

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Delay in communicating order extends time limit for filing appeal.
Case-Laws
GST
The High Court accepted the petitioner's contention that they were prevented from filing an appeal within the stipulated time due to the delay in communicating the impugned order. Despite the provision stating that the limitation period commences from the date of passing the order, the court held that since there is a provision for filing an appeal, it necessarily implies that the factual aspects shall be e

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Tax demand order set aside – Mismatch in GST returns; Pay 10% demand & reply to notice.
Case-Laws
GST
The court set aside the impugned order pertaining to tax demand arising from mismatch between GSTR 3B returns and auto-populated GSTR 2A, subject to petitioner remitting 10% of disputed tax demand and submitting reply to show cause notice within two weeks. The order was passed without considering petitioner's objections, necessitating opportunity to contest demand on merits.
TMI Upd

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Construction firm's revision plea wrongly dismissed on limitation by High Court.
Case-Laws
GST
Revision petitions filed within time limit granted by High Court, rejecting them on ground of li

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Tax Demand Challenge: Breach of Natural Justice as Court Grants Petitioner Another Chance After Initial Denial.
Case-Laws
GST
Violation of principles of natural justice occurred as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner's reply enclosed only GSTR 9, GSTR 9C, and income tax documents, failing to provide all relevant documents to establish that the services fall within the scope of Section 9(3) of the applicable GST ena

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Goods and Services Tax Network (GSTN) is organising GST Analytics Hackathon to drive innovation in tax compliance through predictive analytics
GST
Dated:- 23-8-2024

Hackathon would take place over 45 days from the start of registration to the final date for submission of developed prototypes
The Goods and Services Tax Network (GSTN) is organising the GST Analytics Hackathon, an initiative to drive innovation in tax compliance through predictive analytics. This challenge invites Indian students, researchers, and professionals from startups and companies to develop a predictive model for GST analytics framework. The Hackathon would take place over 45 days from the start of registration to the final date for submission of develo

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Bail Granted in Alleged Fraud Case Over Wrongful ITC Using Fake Invoices; Conditions Include Travel Restrictions.
Case-Laws
GST
Petitioner sought regular bail in case involving alleged wrongful Input Tax Credit (ITC) availed using fictitious invoices from non-existent/suspicious firms. As per Section 132(1)(b) and (c) of HGST/CGST Act, issuing invoice without supply or availing ITC using such invoice, where tax evaded or ITC wrongly availed exceeds Rs. 500 lakhs, is punishable with up t

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Court dismisses petition challenging GST adjudication order for lack of hearing, directs filing appeal with costs.
Case-Laws
GST
Challenge to adjudication order u/s 73(9) of CGST/WBGST Act, 2017 – petitioners claimed no opportunity of hearing, violating principles of natural justice and CBIC circular. Court held petitioners' response was considered by proper officer as noted in order. Sufficiency of response cannot be subject matter of writ petition under Article 226. Though petitioners

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Accused of Rs.15 crore tax fraud through fake transactions, granted bail after 2 years in custody subject to bond & conditions.
Case-Laws
GST
The applicant sought regular bail, accused of availing wrongful input tax credit benefits worth Rs.15.58 crores through fictitious transactions with 38 firms. Considering the nature of allegations in the FIR, punishment of 5 years, arrest in June 2024, and attachment of applicant's firm assets, the High Court allowed bail upon executing a bond of

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Firm wins right to access GST records from authorities to challenge registration cancellation.
Case-Laws
GST
The High Court directed the respondent to provide the petitioner with physical or soft copies of the GST returns and documents available with the respondent, within one week. This order was issued in response to the petitioner seeking copies of these documents to enable pursuit of appellate remedies against the cancellation of the firm's GST registration. The petition was dispose

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Quashed order for lack of due process; remanded to allow hearing on import duty exemption for brooms.
Case-Laws
GST
The High Court quashed the impugned Order-In-Original dated 31.12.2020, which was passed in violation of principles of natural justice by not granting an opportunity of hearing to the petitioner and not considering the petitioner's reply to the show-cause notice. The matter was remanded back to the adjudicating authority to pass a fresh de novo order after giving an opport

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Profiteering allegations dismissed for post-GST real estate project charging 8% GST + ITC.
Case-Laws
GST
The respondent commenced a real estate project “Swastik Heights” in the post-GST regime, with commencement certificate issued on 08.03.2018 and GST registration effective from 27.02.2018. Initially, GST was charged at 8% with input tax credit (ITC). From 01.04.2019, the respondent had the option to charge either 8% GST with ITC or 1% without ITC, but continued charging 8% with ITC. T

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Excess stock found during GST inspection? Initiate proceedings u/ss 73/74, not Section 130.
Case-Laws
GST
The High Court quashed the orders initiating proceedings u/s 130 of the GST Act against the petitioner for excess stock found during inspection/search u/s 67. It held that if excess stock is found, proceedings u/ss 73/74 of the GST Act should be initiated, not Section 130 read with Rule 120. The Court reiterated that the law is clear that Section 130 proceedings cannot be invoked if

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Order Overturned: Case Remanded for Ignoring Petitioner's Clarifications on Tax Filings, Violating Natural Justice Principles.
Case-Laws
GST
Principles of natural justice violated. Respondent disregarded petitioner's clarifications, GSTR 9 reconciliation, audited balance sheet, confirming show cause notice allegations through impugned order citing “incomplete documents” despite discrepancies in GSTR 1 and GSTR 3B filings. High Court held show cause notice issued 28.12.2023, petitioner f

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Court Sets Aside GST Order Due to Hearing Denial; Case Remanded After Turnover Discrepancy Explained, 10% Payment Required.
Case-Laws
GST
Petitioner challenged impugned order regarding GST discrepancies, failing to avail opportunity of personal hearing. Court held that notice was issued by respondent based on difference between turnover reported in Form 26AS and Form GSTR 3B. Petitioner replied that difference occurred as Form 26AS includes turnover from April 2017 to June 2017, prior t

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Deficient show cause notice on GST registration cancellation quashed for lack of specificity.
Case-Laws
GST
Impugned show cause notice for cancellation of GST registration lacks specific allegations, violating principles of natural justice. Notice merely reproduces rule without specifying invoices/bills issued without supply of goods or services. Purpose of show cause notice is to enable response to allegations, which is rendered meaningless without specifics. Impugned notice fails to m

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Tax authority breached natural justice in rejecting zero-rating application; Court allows partial relief on remitting 20% disputed tax.
Case-Laws
GST
Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned order, found taxpayer's reply and documents were considered for most defects except two. For those two defects, court set aside impugned order subject to taxpayer remitting 20%

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Firm can appeal against GST penalty without further pre-deposit if conditions met.
Case-Laws
GST
The High Court held that once the petitioner made the payment of Rs.10 lakhs and furnished a bank guarantee for the balance amount as per the court's earlier order, the petitioner's right to file an appeal against the order u/s 129(3) of the WBGST/CGST Act, 2017 crystallized. The respondents cannot insist on further pre-deposit of 25% of the penalty determined u/s 129(3) for entertaining the

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Retrospective GST registration cancellation – Insufficient reasoning on tax credits. Matter remanded for reconsideration.
Case-Laws
GST
The High Court found that the respondents failed to properly consider the petitioner's contentions regarding the retrospective cancellation of GST registration of its suppliers and the petitioner's claim of having paid taxes on its supplies. The impugned order did not specifically state whether the suppliers had paid taxes for which the petitioner claim

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Overseas recruiters face IGST scrutiny on expat salaries – Court directs tax body to consider circular.
Case-Laws
GST
Petitioner sought to quash the show-cause notice (SCN) demanding Integrated Goods and Services Tax (IGST) along with interest and penalty on salaries paid to expatriates. The issue pertained to whether the supply of manpower and recruitment services from overseas group entities to the petitioner attracted IGST. The High Court did not delve into the merits but relegated t

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Unlawful recovery notice issued; GST Act & natural justice violated. Taxpayer's representation to be reconsidered within 2 weeks.
Case-Laws
GST
Recovery notice issued without proper reasons, violating Section 78 of GST Act and principles of natural justice. Petitioner filed representation challenging notice. High Court directed respondent authority to consider petitioner's representation and dispose of the same on merits within 2 weeks, in accordance with law. Petition disposed of.

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Bail upheld for alleged tax credit fraud; agency criticized for delayed investigation.
Case-Laws
GST
Petition seeking cancellation of bail granted to respondents in a case involving filing of input tax credit for non-operational firms was dismissed. The Department contended that bail was granted at an early stage without opportunity for custodial interrogation, and that investigation into claimed input tax credits from firms with no supplies and background checks of firms and transporte

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Court upholds authority's power to issue notice alleging fraud, asks petitioner to respond – no interference at this stage.
Case-Laws
GST
The respondents were permitted to proceed against the petitioner under the provisions of the Act, including invoking powers u/s 74, following the court's modification order granting liberty to consider the matter beyond Section 73. The challenge to the notice issued u/s 74 alleging fraud or suppression of facts cannot be assailed. The determination of

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Second edition of National Conference of Enforcement Chiefs of State and Central GST Formations held in New Delhi
GST
Dated:- 21-8-2024

Two months' Special drive by Central and State formations to identify and weed out fake registrations underway since 16th August
Central and State GST formations must focus on fake registrations during the special drive to ensure deterrence: Revenue Secretary
Balance between enforcement actions and ease of doing business is important: Revenue Secretary
Enforcement units must focus on real evasion: CBIC Chairman
The second edition of the National Conference of Enforcement Chiefs of the State and the Central GST Formations was held in New Delhi. The conference was chaired by Shri Sanjay Malhotra, Secretary, Department of Revenue, Ministry of Finance. The National Conference comes in the backdrop of special drive being undertaken by both Central and State formations to identify and weed out fake registrations.
The Conference was att

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the efforts of tackling GST evasion in a systematic manner.
Setting the context of the one-day conference, Shri Sanjay Agarwal, Chairman, Central Board of Indirect Taxes and Customs (CBIC), recalled the discussion in the first edition of the conference and emphasised the need for enforcement agencies to stay ahead of the evaders so that the sanctity of the GST system is preserved. He advised the enforcement units to focus on real evasion rather than interpretative issues and general industry practice.
In his welcome address, Shri Vivek Agarwal, Additional Secretary, Revenue, expected that the participating officers would benefit from the agenda which includes discussion on sector specific enforcement issues, emerging issues in enforcement and techniques to tackle evasion. He stressed the importance of following up on the actions identified so that the useful purpose of the deliberations in the conference are achieved.
During the one-day conference, various presentations were also m

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masterminds and disrupt syndicates, operating across the country; with 170 such masterminds have been apprehended already. Some of the best practices/guidelines issued to bring in uniformity in action and ensuring ease of doing business were also deliberated.
Commissioner of Maharashtra State GST showcased the GST Enforcement Management System (GEMS) implemented in the State to ensure that the enforcement actions are properly tracked and closed so that there is transparency in the process and demands are crystallised within a reasonable time paving way for higher probability of recovery of evaded taxes.
During the focussed thematic sessions, zonal units of DGGI/CBIC presented various case studies on misuse of APMC accounts, fintech companies, clandestine clearances, issues in financial sector, taxation of emerging service sector as cryptos, NFTs, TDRs etc.
Chief Commissioner Tax (CCT), Gujarat, discussed the modes of evasion detected in manpower supply services and presented the le

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