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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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7th Board Meeting of the National TradersÂ’ Welfare Board held in New Delhi

7th Board Meeting of the National Traders’ Welfare Board held in New DelhiGSTDated:- 10-10-2025’Vocal for Local’ Initiative Highlighted at NTWB Meeting; Poster ‘Garv Se Kaho, Ye Swadeshi Hai’ Released to Promote Indian-Made Products
The 7th meeting of th

7th Board Meeting of the National TradersÂ’ Welfare Board held in New Delhi
GST
Dated:- 10-10-2025

'Vocal for Local' Initiative Highlighted at NTWB Meeting; Poster 'Garv Se Kaho, Ye Swadeshi Hai' Released to Promote Indian-Made Products
The 7th meeting of the National Traders' Welfare Board (NTWB) was convened at Vanijya Bhawan, New Delhi,  under the chairmanship of Chairman, NTWB, Shri Sunil J. Singhi.
In his welcome address, Joint Secretary, Department for Promotion of Industry and Internal Trade (DPIIT), Shri Sanjiv, extended greetings to Chairman, NTWB, Shri Sunil J. Singhi, on assuming his second term as Chairman of the Board. He also congratulated the Board members and appreciated their continued commitment towards

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of the campaign to ensure its wider outreach across the country.
In his address, Chairman, NTWB, Shri Sunil J. Singhi, appreciated the recently implemented Next-Gen GST Reforms, which came into effect on 22nd September 2025. He highlighted that the nationwide traders-led campaign, celebrated as the 'GST Bachat Utsav', reflects the gratitude of the trading community towards Prime Minister, Shri Narendra Modi, for the transformative GST reforms that have generated substantial benefits and savings for both consumers and traders.
The Chairman noted that the new GST reforms will make a wide range of essential and consumer items more affordable. Small car buyers could save around Rs.70,000, while reductions in GST on stationery, clothing, footw

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Revenue directed to process taxpayer’s refund of adjusted balance with statutory interest within two months after prior appropriation reversed

Revenue directed to process taxpayer’s refund of adjusted balance with statutory interest within two months after prior appropriation reversedCase-LawsGSTHC ordered that the petitioner’s refund application be processed and the refundable balance paid with

Revenue directed to process taxpayer's refund of adjusted balance with statutory interest within two months after prior appropriation reversed
Case-Laws
GST
HC ordered that the petitioner's refund application be processed and the refundable balance paid with statutory interest within two months. The court noted that an initial refund of Rs.7,71,000 had previously been appropriated/adjusted against outstanding liabilities of Rs.10,71,941 pursuant to an earlier order dated 18 Sept 2023, and that a demand of Rs.12,10,668 was subsequently cancelled and communicated to the GST Commissionerate, Palam. Having considered submissions that the refundable amount is payable to the petitioner, the HC directed the revenue to disburse the refund in accordance with law and disposed of the petition.
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Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative

Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representativeCase-LawsGSTThe HC held that a demand and determination under Section 93 of the CGST Act cannot validly be made against a dece

Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative
Case-Laws
GST
The HC held that a demand and determination under Section 93 of the CGST Act cannot validly be made against a deceased person; the provision contemplates liability of a legal representative where the business continues or is discontinued, and mandates issuance of notice and opportunity to the legal representative before determination and recovery. The impugned show-cause and assessment issued solely against the deceased, without serving or seeking responses from the legal representative, is procedurally and legally invalid. Consequently the HC quashed and set aside the determination and recovery orders and allowed the petition against the respondent.
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Appeals dismissed; matters remitted to post show-cause stage for fresh administrative adjudication, petitioners allowed to file replies

Appeals dismissed; matters remitted to post show-cause stage for fresh administrative adjudication, petitioners allowed to file repliesCase-LawsGSTThe HC dismissed the writ appeals and upheld the learned Single Judge’s disposition allowing the writ petiti

Appeals dismissed; matters remitted to post show-cause stage for fresh administrative adjudication, petitioners allowed to file replies
Case-Laws
GST
The HC dismissed the writ appeals and upheld the learned Single Judge's disposition allowing the writ petitions to the extent of relegating the petitioners to the post show-cause notice stage. The Court declined to adjudicate merits on liability or exemption under service tax, deeming such issues premature and fact-intensive, and found no jurisdictional error warranting interference with the show cause notices. In certain matters the Court set aside impugned orders-in-original and restored proceedings to the stage of post show-cause notice, granting petitioners liberty to file reply and additional reply as appropriate. The appeals are rejected and the administrative adjudicatory process is remitted for fresh consideration.
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Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires

Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra viresCase-LawsGSTThe HC held that Rule 86-A of the CGST Rules cannot be construed to effectuate “negative blocking” of Input Tax Credit by precluding credits th

Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires
Case-Laws
GST
The HC held that Rule 86-A of the CGST Rules cannot be construed to effectuate “negative blocking” of Input Tax Credit by precluding credits that were not present in the petitioner's Electronic Credit Ledger on the date the satisfaction and blocking order were recorded. Applying a literal construction of the taxing statute, the court found no ambiguity permitting the blocking of prospective or subsequently accruing ITC and concluded such an interpretation would exceed the rule-making power and contradict the rule framers' intent. The impugned blocking notice was quashed and set aside; the petition succeeded and the application was disposed of.
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Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costs

Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costsCase-LawsGSTHC allowed the petition, set aside the cancellation order and the appellate dismissal, and directed the petitioner to comply with Rule

Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costs
Case-Laws
GST
HC allowed the petition, set aside the cancellation order and the appellate dismissal, and directed the petitioner to comply with Rule 10A by adding bank details on the GST portal. Upon such compliance the revenue authority is to consider revocation of registration. The court held that an opportunity of hearing was afforded and that the cancellation resulted from a procedural default attributable to the petitioner's chartered accountant, but reinstatement into the tax regime served the public interest. The petitioner was ordered to pay costs of Rs.50,000 to the department, payable along with any pending GST returns. The petition is allowed.
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Adjudication order set aside for natural justice failures; deposit Rs. 8,17,000 within one month for fresh adjudication with personal hearing

Adjudication order set aside for natural justice failures; deposit Rs. 8,17,000 within one month for fresh adjudication with personal hearingCase-LawsGSTThe HC set aside the impugned adjudication order for violation of principles of natural justice, holdi

Adjudication order set aside for natural justice failures; deposit Rs. 8,17,000 within one month for fresh adjudication with personal hearing
Case-Laws
GST
The HC set aside the impugned adjudication order for violation of principles of natural justice, holding that the adjudicating authority failed to fix a personal hearing date, did not consider the noticee's furnished reply, and omitted to issue a fresh hearing notice for the subsequently appointed date. The petition is disposed of subject to the petitioner depositing Rs. 8,17,000 within one month; upon such deposit the appellate/assessment proceedings shall be remitted for fresh adjudication in accordance with statutory requirements of notice, opportunity of personal hearing, and reasoned consideration of the noticee's objections. Non-compliance with the deposit condition will render the order liable to be reinstated.
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Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawful

Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawfulCase-LawsGSTThe HC dismissed the petition at the motion stage, holding that under Section 79(1)(a) of the CGST Act the revenue was entitled to re

Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawful
Case-Laws
GST
The HC dismissed the petition at the motion stage, holding that under Section 79(1)(a) of the CGST Act the revenue was entitled to recover tax dues from amounts owing to the taxpayer; an assessment dated 25.02.2025 fixed a demand of Rs. 10,32,672, for which 30 days' payment was granted but unpaid, and Rs. 2,87,914 was lawfully debited from the petitioner's Electronic Credit Ledger on 19.06.2025. The petitioner's rectification application was rejected and the appeal instituted thereafter did not attract any stay; in the absence of any interlocutory relief the post-assessment recovery was held neither perverse nor illegal.
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Order set aside; respondents must refund contested amount with 6% statutory interest from operative date due to unlawful rejection

Order set aside; respondents must refund contested amount with 6% statutory interest from operative date due to unlawful rejectionCase-LawsGSTThe HC allowed the petition, setting aside the impugned order dated 09.09.2024, and directed respondents to refun

Order set aside; respondents must refund contested amount with 6% statutory interest from operative date due to unlawful rejection
Case-Laws
GST
The HC allowed the petition, setting aside the impugned order dated 09.09.2024, and directed respondents to refund the contested amount with statutory interest at 6% per annum from the date the order of the First Authority became operative, on the ground that the refund was not made within 60 days of that order. The court rejected respondents' plea to attract the higher 9% rate, noting petitioners sought only 6% and that the Appellate Authority had quashed the original rejection dated 14.09.2020. The HC held the rejection to be unlawful and confirmed entitlement to the specified interest on the delayed refund.
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Institutional deliveries rose to 89% due to efforts of ASHA, frontline health workers: Nadda

Institutional deliveries rose to 89% due to efforts of ASHA, frontline health workers: NaddaGSTDated:- 9-10-2025PTINew Delhi, Oct 9 (PTI) Union Health Minister J P Nadda on Thursday highlighted that institutional deliveries, or childbirths at a health fac

Institutional deliveries rose to 89% due to efforts of ASHA, frontline health workers: Nadda
GST
Dated:- 9-10-2025
PTI
New Delhi, Oct 9 (PTI) Union Health Minister J P Nadda on Thursday highlighted that institutional deliveries, or childbirths at a health facility, in India have risen to 89 per cent, up from 79 per cent, owing to the dedicated efforts of ASHA workers and frontline health personnel.
He was addressing the 19th edition of FICCI HEAL 2025 at the FICCI Federation House here.
The two-day conference, organised by the Federation of Indian Chambers of Commerce and Industry (FICCI) in collaboration with the Ministry of Health and Family Welfare and NITI Aayog, is being held under the theme 'Care@25 Defining Moments in

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expanding the base of healthcare delivery.” Referring to the National Family Health Survey data, the Union health minister highlighted that institutional deliveries in India have risen to 89 per cent, up from 79 per cent, owing to the dedicated efforts of ASHA workers and frontline health personnel.
Highlighting India's progress across key health indicators, Nadda said that as per the Sample Registration System, the Maternal Mortality Ratio has declined from 130 to 88 per lakh live births, while the Infant Mortality Rate has reduced from 39 to 27 per thousand live births, reflecting steady progress in maternal and child health.
The Under-Five Mortality Rate has shown a 42 per cent decline, outpacing the global average decline of 14 per

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Attention : Important Advisory on IMS

Attention : Important Advisory on IMSGSTDated:- 9-10-2025It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify the following:
I. No Change in Auto

Attention : Important Advisory on IMS
GST
Dated:- 9-10-2025

It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify the following:
I. No Change in Auto-Population of ITC: Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B without any manual intervention. The mechanism of auto-population remains unchanged due to the implementation of the Invoice Manage

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Appellate Authority lacks power to remit under s.107(11); original authority to reassess inverted-supply GST declaration with tendered documents

Appellate Authority lacks power to remit under s.107(11); original authority to reassess inverted-supply GST declaration with tendered documentsCase-LawsGSTThe HC allowed the writ petition in part and remitted the matter to the original authority (respond

Appellate Authority lacks power to remit under s.107(11); original authority to reassess inverted-supply GST declaration with tendered documents
Case-Laws
GST
The HC allowed the writ petition in part and remitted the matter to the original authority (respondent No.2) for fresh adjudication. The court held that the Appellate Authority, under s.107(11), lacked jurisdiction to remit proceedings and could only allow or dismiss the appeal; accordingly the petitioner's production of documents before the Appellate Authority could not substitute for assessment by the original authority. The matter concerns short declaration of tax liability on inverted supplies in GST returns filed in July for FY 2017-18 amid teething issues in the regime. Respondent No.2 is directed to consider the documents tendered, reassess the petitioner's claim and pass appropriate orders in accordance with law.
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Order quashed for being non-speaking; treated as show cause notice – respondent to reissue notice and redo assessment

Order quashed for being non-speaking; treated as show cause notice – respondent to reissue notice and redo assessmentCase-LawsGSTThe HC set aside the impugned order dated 30.06.2025, holding it to be a non-speaking order that violated principles of natura

Order quashed for being non-speaking; treated as show cause notice – respondent to reissue notice and redo assessment
Case-Laws
GST
The HC set aside the impugned order dated 30.06.2025, holding it to be a non-speaking order that violated principles of natural justice by failing to address the petitioner's explanations and objections. The impugned order is to be treated as a show cause notice; the petitioner may file objections with supporting documents within four weeks of receipt of this order. The first respondent/revenue is directed to issue requisite notice, afford an opportunity of hearing, reconsider the matter, and redo the assessment by passing a speaking order addressing the objections, input tax credit and stock variation issues. The petition is disposed of subject to compliance with these directions.
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Demand confirmed – no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed

Demand confirmed – no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowedCase-LawsGSTHC held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected

Demand confirmed – no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed
Case-Laws
GST
HC held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected the rectification application under Section 161 as time-barred and meritless, finding no procedural infirmity in the assessment order. The writ petition was dismissed as filed long after the statutory period for appeal had lapsed. The HC granted limited relief by permitting the petitioner liberty to file the statutory appellate remedy within 30 days from receipt of the order, subject to deposit of 50% of the disputed tax in cash; upon compliance the Deputy Commissioner (GST Appeals) shall entertain and dispose of the appeal notwithstanding limitation. Petition disposed.
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Petitioner must deposit 25%; OIO quashed on IGST, GSTR-3B and GSTR-1 discrepancies, ITC issues, Rules 42/43, Sections 50 and 17(5)

Petitioner must deposit 25%; OIO quashed on IGST, GSTR-3B and GSTR-1 discrepancies, ITC issues, Rules 42/43, Sections 50 and 17(5)Case-LawsGSTThe HC allowed the petition in part and directed the petitioner to deposit 25% of the disputed tax within four we

Petitioner must deposit 25%; OIO quashed on IGST, GSTR-3B and GSTR-1 discrepancies, ITC issues, Rules 42/43, Sections 50 and 17(5)
Case-Laws
GST
The HC allowed the petition in part and directed the petitioner to deposit 25% of the disputed tax within four weeks from the date of uploading of the web copy of the order; the court quashed the impugned Order-in-Original concerning short payment of IGST, discrepancies between GSTR-3B and GSTR-1 for April 2020-March 2021, alleged excess availment/utilization of ITC not reflected in GSTR-2A, reverse charge vs. GSTR-3B issues, ineligible ITC attributable to suppliers' non-filing, reversals under Rules 42/43, interest under Section 50, blocked credits under Section 17(5), and late fee under Section 47. The OIO No.31/2025-GST(Supdt.)(R-I) dated 25.02.2025 issued by the 1st respondent is quashed and the petition is disposed of.
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