Author: admin_gst

Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.

Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.Case-LawsGSTLevy of GST on fees charged by electricity regulatory commissions examined: activities of tariff regulation, inter-st

Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.
Case-Laws
GST
Levy of GST on fees charged by electricity regulatory commissions examined: activities of tariff regulation, inter-state transmission regulation and licence issuance are statutory, regulatory and quasi-judicial functions and do not constitute 'business' or 'supply' in furtherance of business under the CGST definitions, and services rendered by a court or tribunal fall under Schedule III exclusion; consequence is that fees charged by the commission are not taxable as GST and the show cause notice was set aside, with departmental challenge to the decision dismissed by the Supreme Court rendering the position final.
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ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decision

ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decisionCase-LawsGSTQuestion concerns the temporal and statutory effect of amendments to Section 16 of the CGST Act and related CBIC guidance on

ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decision
Case-Laws
GST
Question concerns the temporal and statutory effect of amendments to Section 16 of the CGST Act and related CBIC guidance on entitlement to input tax credit (ITC). The court acknowledged subsequent insertion of Section 16(5) and a CBIC Circular, held that those developments materially affect prior adjudication, set aside the earlier appellate order and remitted the matter for fresh consideration by the appellate authority in light of Section 16(5) and the Circular. The appellate authority is directed to decide the revenue appeal anew within four months of parties appearing and filing an authenticated copy of the order.
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IGST on ocean freight reverse charge clarified as retrospective by SC ruling, leading to successful rectification of prior demand.

IGST on ocean freight reverse charge clarified as retrospective by SC ruling, leading to successful rectification of prior demand.Case-LawsGSTChallenge concerns taxability of ocean freight under the IGST reverse charge mechanism and rejection of a rectifi

IGST on ocean freight reverse charge clarified as retrospective by SC ruling, leading to successful rectification of prior demand.
Case-Laws
GST
Challenge concerns taxability of ocean freight under the IGST reverse charge mechanism and rejection of a rectification application. The court found the Proper Officer erred in treating a Supreme Court decision as prospective where constitutional precedent requires judgments to operate retrospectively unless expressly prospective, and concluded the SC ruling that Notification 10/2017 is clarificatory (not altering the taxable person under reverse charge) governs earlier import transactions; therefore the impugned confirmation of IGST demand and the March 25, 2025 rejection of rectification could not be sustained and the rectification application was allowed.
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Scope of GST adjudication: order went beyond show-cause grounds, resulting in set aside and remand for fresh hearing.

Scope of GST adjudication: order went beyond show-cause grounds, resulting in set aside and remand for fresh hearing.Case-LawsGSTAdjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of th

Scope of GST adjudication: order went beyond show-cause grounds, resulting in set aside and remand for fresh hearing.
Case-Laws
GST
Adjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of the GST Act which proscribes confirming demand on any ground other than those stated; consequence: the impugned orders could not stand. The adjudicating authority relied on invoice treatment under forward charge to treat supplies as taxable under reverse charge, a new basis not pleaded in the notice; consequence: that reasoning was found improper. Reliance on GST back-office data may deprive affected persons of effective opportunity to reply; consequence: proceedings must be reheard after affording a proper opportunity and reconsideration, leading to remand of the matter.
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Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed

Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowedCase-LawsGSTSection 107(4) permits a discretionary additional thirty days beyond the primary ninety-day limitation if the appella

Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed
Case-Laws
GST
Section 107(4) permits a discretionary additional thirty days beyond the primary ninety-day limitation if the appellant shows sufficient cause, and that discretionary period is exhaustive; courts constitutional writ jurisdiction cannot be used to further extend the statutory timeline beyond the total 120 days. Reasons not meeting the sufficient cause standard will not support condonation. Where an alternative efficacious remedy in the statute has been availed, the validity of the original demand order cannot be re-opened via a collateral constitutional challenge. Taxing statutes operate within strict time frames, placing a duty on taxpayers to monitor proceedings and verify orders on the portal.
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GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set aside

GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set asideCase-LawsGSTAssessment orders passed under the GST scheme in respect of periods including March, April, June and July 2023 are set aside and the af

GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set aside
Case-Laws
GST
Assessment orders passed under the GST scheme in respect of periods including March, April, June and July 2023 are set aside and the affected taxpayer is permitted to have belated returns taken on record; authorities are permitted to examine and adjudicate liability thereafter under the applicable assessment provisions (including proceedings under substantive assessment provisions) in accordance with law. All other contentions remain open. The taxpayer is directed to pay Rs.25,000 to the High Court Legal Services Authority as costs.
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GST detention notice and order invalidated for delayed portal upload and absence of personal hearing; order quashed

GST detention notice and order invalidated for delayed portal upload and absence of personal hearing; order quashedCase-LawsGSTThe challenge concerned validity of detention show cause proceedings where the notice and FORM MOV-7/MOV-9 were alleged to have

GST detention notice and order invalidated for delayed portal upload and absence of personal hearing; order quashed
Case-Laws
GST
The challenge concerned validity of detention show cause proceedings where the notice and FORM MOV-7/MOV-9 were alleged to have been uploaded to the portal belatedly and no personal hearing was afforded. The failure to comply with mandated portal uploading timelines was held to cast doubt on the purportedly dated order, resulting in its invalidation. The denial of opportunity of hearing rendered the proceedings ex parte and further supported quashing. For these reasons the impugned show cause notice and consequential administrative action were quashed and set aside without remand.
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Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.

Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.Case-LawsGSTChallenge concerns validity of service where notices/orders were uploaded under an inaccessible portal tab, preve

Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.
Case-Laws
GST
Challenge concerns validity of service where notices/orders were uploaded under an inaccessible portal tab, preventing the taxpayer from responding and leading to an ex parte assessment under Section 73. The tribunal found that electronic upload in an inaccessible category did not satisfy principles of natural justice because the affected person was not given a realistic opportunity to be heard; consequent rejection of a rectification application was without reasons and vitiated. The impugned rectification rejection was quashed and the matter remitted for reconsideration, directing fresh, reasoned disposal of the rectification plea and consideration of records and explanations with opportunity to the taxpayer.
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Reconciliation statement and extended limitation under Section 74 require fresh adjudication with hearing and order within 12 weeks

Reconciliation statement and extended limitation under Section 74 require fresh adjudication with hearing and order within 12 weeksCase-LawsGSTReconciliation statement dispute regarding an extended period of limitation under section 74 was not addressed b

Reconciliation statement and extended limitation under Section 74 require fresh adjudication with hearing and order within 12 weeks
Case-Laws
GST
Reconciliation statement dispute regarding an extended period of limitation under section 74 was not addressed by the adjudicating authority, which recorded perfunctory observations; the authority is directed to re-examine the limitation contention and the assertion of having supplied the reconciliation statement and to afford the petitioner an opportunity of hearing before passing a fresh order. The adjudicating authority must deal substantively with the limitation issue and factual assertions and issue a reconsidered order within twelve weeks from receipt of the direction.
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GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger.

GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger.Case-LawsGSTExpiry of statutory limitation for challenging a GST order was decisive where the petitioner failed to substantiat

GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger.
Case-Laws
GST
Expiry of statutory limitation for challenging a GST order was decisive where the petitioner failed to substantiate lawful availment of input tax credit and did not refute reliance on invoices from a supplier alleged to issue fake invoices; consequence: the matter was remitted for fresh adjudication. The adjudicating authority is directed to decide on merits subject to a protective condition requiring the taxpayer to deposit 25% of the disputed tax from its electronic cash register within thirty days, balancing revenue protection with the taxpayers opportunity for merits adjudication.
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Wrongful utilisation of input tax credit: bail granted citing compounding possibility and lack of custodial necessity

Wrongful utilisation of input tax credit: bail granted citing compounding possibility and lack of custodial necessityCase-LawsGSTAddresses bail in an alleged wrongful utilisation of input tax credit, noting non-compliance with the mandatory prior sanction

Wrongful utilisation of input tax credit: bail granted citing compounding possibility and lack of custodial necessity
Case-Laws
GST
Addresses bail in an alleged wrongful utilisation of input tax credit, noting non-compliance with the mandatory prior sanction requirement and the special statute regime. Discusses classification under the statute of cognizable/non-cognizable and bailable/non-bailable offences and observes custodial interrogation was not necessary. Notes alleged wrongful GST returns causing significant loss and that offences may attract sentencing up to five years while compounding remains available, affecting prosecutorial prospects. Considers co-accused anticipatory bail and the impact of continued detention on the accused's business, resulting in grant of regular bail under the special procedure provisions.
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Wrongful input tax credit misuse: anticipatory bail granted, custodial interrogation declined and compounding possibility noted

Wrongful input tax credit misuse: anticipatory bail granted, custodial interrogation declined and compounding possibility notedCase-LawsGSTGrant of anticipatory bail to an accused for alleged wrongful utilisation of input tax credit was ordered; custodial

Wrongful input tax credit misuse: anticipatory bail granted, custodial interrogation declined and compounding possibility noted
Case-Laws
GST
Grant of anticipatory bail to an accused for alleged wrongful utilisation of input tax credit was ordered; custodial interrogation was declined because detention would adversely affect business and the alleged amount (~Rs.10 Crores) attracts a maximum five-year sentence, while compounding of offences remains available, so prosecution may be avoidable. Bail was permitted under the courts inherent powers subject to furnishing of bond and compliance with specified restrictive and cooperative conditions. The court noted double jeopardy concerns and recorded the possibility of compounding without directing custody.
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Refund of unutilized input tax credit dispute over export of services and agency status remitted for de novo appellate reconsideration.

Refund of unutilized input tax credit dispute over export of services and agency status remitted for de novo appellate reconsideration.Case-LawsGSTRefund of unutilized input tax credit under the Central GST framework was contested due to failure to satisf

Refund of unutilized input tax credit dispute over export of services and agency status remitted for de novo appellate reconsideration.
Case-Laws
GST
Refund of unutilized input tax credit under the Central GST framework was contested due to failure to satisfy export of services conditions under IGST; the agency/intermediary characterisation of the petitioners role with respect to the parent entity required reassessment. The appellate authority is directed to re-examine contractual clauses, the applicability of relevant circulars and the Sundyne Pumps precedent, and record specific findings. The impugned administrative order is quashed and the matter is remitted for de novo consideration and a fresh decision in accordance with law.
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Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax credit

Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax creditCase-LawsGSTDispute concerns refund treatment for exports where the tribunal finds refunds paid against taxes not actually discha

Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax credit
Case-Laws
GST
Dispute concerns refund treatment for exports where the tribunal finds refunds paid against taxes not actually discharged were irregular and recoverable; only rebates are available where tax was paid at export, whereas unpaid-tax exports permit refund of input tax credit, not tax rebate. The rectification application seeking correction was noted but does not validate the refunds. Because the taxpayer failed to reply to the pre-adjudication show cause notice, the impugned order is set aside and the matter is remitted for fresh merits adjudication, subject to the taxpayer depositing the disputed tax and refunded sums within a stipulated period.
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Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of proceedings.

Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of proceedings.Case-LawsGSTProfiteering in construction services was found due to failure to pass on input tax

Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of proceedings.
Case-Laws
GST
Profiteering in construction services was found due to failure to pass on input tax credit, quantified at Rs. 1,37,672, but the respondent subsequently discharged the statutory obligation under Section 171 of the CGST Act, 2017 by passing Rs. 1,40,732 to the applicant, an amount exceeding the commensurate benefit; the investigation report was accepted, the complaint proceedings concerning sale of a residential unit were closed, and no further remedial action or sanction was warranted as no ongoing contravention of Section 171 subsists.
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Blocking of Input Tax Credit for unproven movement of goods; writ dismissed but statutory appeal allowed to furnish documents

Blocking of Input Tax Credit for unproven movement of goods; writ dismissed but statutory appeal allowed to furnish documentsCase-LawsGSTBlocking of input tax credit was contested on grounds of reversal of inadmissible credit with interest and penalty; th

Blocking of Input Tax Credit for unproven movement of goods; writ dismissed but statutory appeal allowed to furnish documents
Case-Laws
GST
Blocking of input tax credit was contested on grounds of reversal of inadmissible credit with interest and penalty; the decision records that the authority applied its mind when passing the order because the petitioner produced invoices and e-way bill but failed to furnish additional evidence proving actual movement of goods, and thus the challenge lacks merits. The petitioner is granted liberty to file a statutory appeal before the Appellate Commissioner within thirty days and to adduce supporting documents and arguments before that forum.
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Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machinery

Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machineryCase-LawsGSTElectrical installations and their components for factory expansion do not qualify as ‘plant and machinery’ under the Expl

Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machinery
Case-Laws
GST
Electrical installations and their components for factory expansion do not qualify as 'plant and machinery' under the Explanation to Section 17(5) of the CGST Act because they are generic, serve multiple functions, and upon annexation become part of immovable property; consequence: input tax credit on GST paid for such electrical works is disallowed under the blocking provisions of Section 17(5). Because ITC is denied on the merits, issues concerning timing or basis to claim ITC for supplier invoices treating amounts as advances and subsequent adjustments were deemed inapplicable and were not considered further.
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Eligibility to claim ITC on firefighting and public health installations denied as they assimilate into immovable property, blocking credit

Eligibility to claim ITC on firefighting and public health installations denied as they assimilate into immovable property, blocking creditCase-LawsGSTThe dispute concerns eligibility to claim input tax credit on GST paid for firefighting systems and publ

Eligibility to claim ITC on firefighting and public health installations denied as they assimilate into immovable property, blocking credit
Case-Laws
GST
The dispute concerns eligibility to claim input tax credit on GST paid for firefighting systems and public health equipment installed for a new factory. The authority applied the definition of plant and machinery and the concept of immovable property, finding the installations become permanently fastened and assimilated into the building. Because they are not used directly in making outward supplies and form part of immovable property, GST paid under the composite works contract or as construction service is blocked under the provisions governing blocked credits, and the appellant is therefore not entitled to avail ITC. The secondary question on timing of ITC for advance invoices is rendered moot.
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Input Tax Credit mismatch demand to be re-adjudicated after ex parte order quashed; 50% pre-deposit mandated.

Input Tax Credit mismatch demand to be re-adjudicated after ex parte order quashed; 50% pre-deposit mandated.Case-LawsGSTHigh Court found an ex parte assessment order issued after the petitioner failed to file a reply to a show cause notice was procedural

Input Tax Credit mismatch demand to be re-adjudicated after ex parte order quashed; 50% pre-deposit mandated.
Case-Laws
GST
High Court found an ex parte assessment order issued after the petitioner failed to file a reply to a show cause notice was procedurally vitiated for breach of natural justice, quashed the impugned order and remitted the matter to the first respondent for fresh adjudication on merits. The petitioner must deposit 50% of the disputed tax within 30 days and file a reply to the Form DRC-01 show cause notice with supporting documents; overlapping earlier demand may be explained and pre-deposited. On compliance, the respondent shall pass a final order expeditiously and the bank attachment will stand vacated.
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Interactive Flat Panels classification under tariff heading and GST applicability decided by intended use; appeal dismissed.

Interactive Flat Panels classification under tariff heading and GST applicability decided by intended use; appeal dismissed.Case-LawsGSTInteractive flat panels (IFPDs) were characterised as monitors whose advanced ADP-type features are auxiliary, requirin

Interactive Flat Panels classification under tariff heading and GST applicability decided by intended use; appeal dismissed.
Case-Laws
GST
Interactive flat panels (IFPDs) were characterised as monitors whose advanced ADP-type features are auxiliary, requiring tariff classification by basic intended use; consequently the product falls to be classified on its principal function, not ancillary computing capabilities. The appellate authority applied the essential use test to uphold the prior advance ruling and dismissed the appeal, with the operative effect that the prior classification and applicable GST treatment remain binding. The ruling reiterates that an advance ruling under Section 103 is binding only on the applicant and the concerned jurisdictional officer.
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L&T Finance Records Highest Ever Core Profit After Tax of Rs. 760 Crore (before one-time impact of New Labour Code provision), up 21% Y-o-Y in Q3FY26

L&T Finance Records Highest Ever Core Profit After Tax of Rs. 760 Crore (before one-time impact of New Labour Code provision), up 21% Y-o-Y in Q3FY26GSTDated:- 20-1-2026PTIMumbai, Maharashtra, India (NewsVoir) • Highest ever Retail disbursements for the t

L&T Finance Records Highest Ever Core Profit After Tax of Rs. 760 Crore (before one-time impact of New Labour Code provision), up 21% Y-o-Y in Q3FY26
GST
Dated:- 20-1-2026
PTI
Mumbai, Maharashtra, India (NewsVoir) • Highest ever Retail disbursements for the third quarter ended December 31, 2025 (Q3FY26) at Rs. 22,701 Crore, up 49% Year-on-Year (YoY) • Robust Retail franchise with a retail portfolio of Rs. 1,11,990 Crore, reflecting a 21% growth YoY • Consolidated loan book grew by 20% YoY to Rs. 1,14,285 Crore • All-time high disbursements in Two-wheeler Finance at Rs. 3,217 Crore and Farmer Finance at Rs. 2,783 Crore growing 33% YoY and 12% YoY, respectively • Net Interest Margins (NIMs)+Fees sequentially improved by 19 basis points (bps) Quarter-on-Quarter (QoQ) to 10.41% from 10.22% in the second quarter ended September 30, 2025 (Q2FY26) • Rural Business Finance business asset quality improved significantly with 0 Days Past Due (DPD) collection efficiencies reaching 99.7

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The CompanyÂ’s Net Interest Margins (NIMs)+Fees sequentially improved by 19 basis points (bps) Quarter-on-Quarter (QoQ) to 10.41% from 10.22% in the second quarter ended September 30, 2025 (Q2FY26). The Rural Business Finance business asset quality improved significantly with 0 Days Past Due (DPD) collection efficiencies reaching 99.7% in December 2025.
The CompanyÂ’s customer-facing PLANET app, which has emerged as a powerful digital channel for customers, crossed more than 2.20 Crore downloads as of December 31, 2025, comprising more than 18.3 Lakh customers on the rural side. As of December 31, 2025, this channel has done collections of over Rs. 7,700 Crore while servicing over 10 Crore requests and has sourced loans of over Rs. 24,100 Crore.
‘Project Cyclops’ has been implemented in Two-wheeler Finance, Farm Equipment Finance, SME Finance, and Personal Loans. It will be rolled out in Home Loans and Rural Group Loans & MFI in the next financial year. ‘Project Nostradamus’ – Propr

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owth. In Q3FY26, LTFÂ’s focus remained on delivering a standout performance across business segments. We registered the highest ever quarterly disbursements of Rs. 22,701 Crore, up 49% YoY, and the retail portfolio reaching Rs.1,11,990 Crore, reflecting a growth of 21% YoY leading to a PAT of Rs. 760 Crore, up 21% YoY (without the impact of a one-time exceptional item).
In line with our commitment to deliver a sustainable and profitable growth across quarters, we are focused on transforming LTF into a risk-first, tech-first, multi-product retail financier of choice. In line with this, we have been continuously broadening our customer acquisition funnels while sourcing creditworthy customers backed by technology and robust credit guardrails, while keeping a strong focus on collection efficiencies across businesses.
Our proprietary AI driven next-gen digital credit engine ‘Project Cyclops’ is now implemented in Personal Loans in addition to Two-wheeler, Farm Equipment, and SME Finance

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ll not only ensure a sustainable and resilient performance in the coming quarters, but also truly transform LTF into a risk-first, tech-first, diversified retail finance company.” Key Highlights: Robust Retail Franchise: The Company’s granular and deep pan-India Retail franchise is led by its strong distribution capabilities, namely, its geographic presence in around 2 Lakh villages from around 2,257 rural meeting centers/branches and 439 branches across urban centers. This extensive geographic presence is also supported by around 14,000 distribution points built over 15 years. In Q3FY26, the Company also launched its first Sampoorna Branch in Ujjain, Madhya Pradesh. The Company also leverages around 2.8 Crore of its customer database to drive a credible cross-sell and up-sell franchise, contributing 40% of the Company’s repeat disbursements share in value and 48% in count during Q3FY26. The Company has a portfolio mix of 59% Urban and 41% Rural.
Building a diversified retail franchi

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ening customer acquisition channels.
Housing Loans and Loan Against Property: Q3FY26 disbursements at Rs. 2,879 Crore vs. Rs. 2,475 Crore, up 16% YoY. Book size at Rs. 28,682 Crore vs. Rs. 23,461 Crore, up 22% YoY.
SME Finance: Q3FY26 disbursements at Rs. 1,550 Crore vs. Rs. 1,249 Crore, up 24% YoY. Book size at Rs. 7,946 Crore vs. Rs. 5,817 Crore, up 37% YoY.
Gold Loan: Q3FY26 disbursements at Rs. 1,408 Crore. Book size reached Rs. 1,738 Crore. Focus remains on geo-expansion and increasing disbursement from new branches.
About L&T Finance Ltd. (LTF) L&T Finance Ltd. (LTF) (www.LTFINANCE.com), formerly known as L&T Finance Holdings Ltd. (LTFH), is a leading Non-Banking Financial Company (NBFC), offering a range of financial products and services. Headquartered in Mumbai, the Company has been rated ‘AAA’—the highest credit rating—by four leading domestic rating agencies. In August 2025, S&P Global Ratings upgraded LTF’s long-term Issuer Credit Rating to “BBB/Stable” from “BBB-/P

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‘Fake’ GST ITC case: ED raids in multiple states

‘Fake’ GST ITC case: ED raids in multiple statesGSTDated:- 20-1-2026PTINew Delhi/Kolkata, Jan 20 (PTI) The Enforcement Directorate on Tuesday conducted multi-state searches in connection with an alleged fake GST input tax credit case of Rs 658 crore that

'Fake' GST ITC case: ED raids in multiple states
GST
Dated:- 20-1-2026
PTI
New Delhi/Kolkata, Jan 20 (PTI) The Enforcement Directorate on Tuesday conducted multi-state searches in connection with an alleged fake GST input tax credit case of Rs 658 crore that originated in Arunachal Pradesh, officials said.
Multiple premises of individuals and companies linked to the case located in Jharkhand, West Bengal and Manipur are being searched as part of an investigation being undertaken as

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Belated input tax credit claims under retrospective Sections 16(5)-16(6) and GSTR-2A/GSTR-3B mismatch; orders quashed, reassessed

Belated input tax credit claims under retrospective Sections 16(5)-16(6) and GSTR-2A/GSTR-3B mismatch; orders quashed, reassessedCase-LawsGSTBelated availing of input tax credit: statutory amendment inserting Sections 16(5)-16(6) (Finance Act 2024, retros

Belated input tax credit claims under retrospective Sections 16(5)-16(6) and GSTR-2A/GSTR-3B mismatch; orders quashed, reassessed
Case-Laws
GST
Belated availing of input tax credit: statutory amendment inserting Sections 16(5)-16(6) (Finance Act 2024, retrospective to 01.07.2017) governs late ITC claims, requiring re-adjudication in favour of the assessee on that legal point – outcome: reassessment on merits. Mismatch between GSTR-2A and GSTR-3B: factual discrepancy must be re-examined by the original authority after hearing the petitioner – outcome: impugned assessment orders quashed and matter remitted. Interim relief conditioned: petitioner to deposit 50% of disputed tax in cash from electronic cash ledger within 30 days; bank attachment to be lifted subject to deposit and no other arrears, failure permitting recovery as if petition dismissed. – HC
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Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered

Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit orderedCase-LawsGSTWhether the issuing authority had jurisdiction to serve the impugned show-cause notice under s.74 CGST/MGST, gi

Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered
Case-Laws
GST
Whether the issuing authority had jurisdiction to serve the impugned show-cause notice under s.74 CGST/MGST, given paragraph 2 of Notification No.11/2017-Central Tax (Rate) was declared ultra vires; court applied principles from the Supreme Court's Kusum Ingots decision on pan-India applicability to frame this as the primary jurisdictional issue – respondents ordered to file a reply affidavit within two weeks addressing whether respondent-authority possessed jurisdiction to issue the SCN, with matter listed for further hearing on the stated date. – HC
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Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order

Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking orderCase-LawsGSTIssue: Whether blocking electronic input tax credit under Rule 86A was predicated on an independent, reason

Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order
Case-Laws
GST
Issue: Whether blocking electronic input tax credit under Rule 86A was predicated on an independent, reasoned satisfaction or on a mechanical/borrowed conclusion. Reasoning: The court held that Rule 86A requires an independent application of mind and a speaking order; reliance on the Board's Circular dated 02.11.2021 does not permit a mere mechanical exercise or borrowed satisfaction. Outcome: The tax authority was directed to pass a fresh reasoned speaking order complying with Rule 86A, and the writ was disposed. – HC
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