Author: admin_gst

PM Modi slams ‘bayan bahadur’ Oppn, says household savings rose under BJP’s good governance
GST
Dated:- 29-9-2025
PTI
New Delhi, Sep 29 (PTI) Dismissing the Opposition’s criticism of his government’s GST measures as lies of “bayan bahadur”, Prime Minister Narendra Modi said on Monday that the BJP-NDA ushered in a “new model of good governance” and a family will now save nearly Rs 20,000 on its annual household expenditure of Rs 1 lakh compared to the UPA period.
Speaking at the inauguration of Delhi BJP headquarters here, Modi asked party workers to ensure that the benefits of next-generation GST reforms reach people, especially in opposition-ruled states, asserting that the decision, along with the rise in Income Tax exemption, will save citizens Rs 2.5 lakh crore every year.
He accused the Congress government in Himachal Pradesh of indulging in “loot” by hiking the levy on cement soon after GST relief brought its price down, as he hit back at the Opposition for the cr

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d on delivery and increasing the savings of common people,” he said, noting that the Income Tax exemption limit was only Rs 2,00,000 during the UPA rule, while it is Rs 12,00,000 now.
Asking BJP workers to reach out to customers as well as traders for promoting swadeshi, Modi appealed for reducing the countryÂ’s dependence on foreign goods.
“The less our dependence on foreign products is, the better it will be,” he said, reiterating a point the prime minister has been especially vocal about since the US imposed a high tariff of 50 per cent on Indian goods.
“We have to adopt swadeshi to make India self-reliant,” he said, calling for making it a movement across the country.
The BJP is in government not for “satta” (power) but 'seva' (service), and its offices keep alive this sentiment, Modi said after inaugurating the office and asked party members to ensure that the new building is a place where peopleÂ’s grievances are heard and addressed.
BJP offices are no less than temples for

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vernments celebrating the festival of lights, and added a similar spirit of joy will overwhelm people in different regions of India when they see their festivals being celebrated in Delhi.
He said the Delhi government, headed by Chief Minister Rekha Gupta, has been working hard to boost development and expand various pro-people services in the city. He said the party members should work in coordination to ensure that it becomes one of the best capitals in the world.
Making a strong pitch for promoting swadeshi goods, Modi said BJP members must ensure that there is a board on every shop with 'Garv se kaho ye swadeshi hai' written on it.
In his address, Modi said the BJP's relationship with Delhi is based on sentiments and trust. He said that since the Jana Sangh days, the party has worked for the city.
“The Bharatiya Janata Party has completed 45 years since its establishment. Atal Ji, Advani Ji, Nanaji Deshmukh, Rajmata Vijayaraje Scindia Ji, Murli Manohar Joshi Ji… It is wit

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PM Modi slams ‘bayan bahadur’ Oppn, says household savings rose under BJP’s good governance
GST
Dated:- 29-9-2025
PTI
New Delhi, Sep 29 (PTI) Dismissing the Opposition’s criticism of his government’s GST measures as lies of “bayan bahadur”, Prime Minister Narendra Modi said on Monday that the BJP-NDA ushered in a “new model of good governance” and a family will now save nearly Rs 20,000 on its annual household expenditure of Rs 1 lakh compared to the UPA period.
Speaking at the inauguration of Delhi BJP headquarters here, Modi asked party workers to ensure that the benefits of next-generation GST reforms reach people, especially in opposition-ruled states, asserting that the decision, along with the rise in Income Tax exemption, will save citizens Rs 2.5 lakh crore every year.
He accused the Congress government in Himachal Pradesh of indulging in “loot” by hiking the levy on cement soon after GST relief brought its price down, as he hit back at the Opposition for the cr

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d on delivery and increasing the savings of common people,” he said, noting that the Income Tax exemption limit was only Rs 2,00,000 during the UPA rule, while it is Rs 12,00,000 now.
Asking BJP workers to reach out to customers as well as traders for promoting swadeshi, Modi appealed for reducing the countryÂ’s dependence on foreign goods.
“The less our dependence on foreign products is, the better it will be,” he said, reiterating a point the prime minister has been especially vocal about since the US imposed a high tariff of 50 per cent on Indian goods.
“We have to adopt swadeshi to make India self-reliant,” he said, calling for making it a movement across the country.
The BJP is in government not for “satta” (power) but 'seva' (service), and its offices keep alive this sentiment, Modi said after inaugurating the office and asked party members to ensure that the new building is a place where peopleÂ’s grievances are heard and addressed.
BJP offices are no less than temples for

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vernments celebrating the festival of lights, and added a similar spirit of joy will overwhelm people in different regions of India when they see their festivals being celebrated in Delhi.
He said the Delhi government, headed by Chief Minister Rekha Gupta, has been working hard to boost development and expand various pro-people services in the city. He said the party members should work in coordination to ensure that it becomes one of the best capitals in the world.
Making a strong pitch for promoting swadeshi goods, Modi said BJP members must ensure that there is a board on every shop with 'Garv se kaho ye swadeshi hai' written on it.
In his address, Modi said the BJP's relationship with Delhi is based on sentiments and trust. He said that since the Jana Sangh days, the party has worked for the city.
“The Bharatiya Janata Party has completed 45 years since its establishment. Atal Ji, Advani Ji, Nanaji Deshmukh, Rajmata Vijayaraje Scindia Ji, Murli Manohar Joshi Ji… It is wit

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Ensure benefits of next generation GST reforms reach common citizens: PM Modi to BJP workers
GST
Dated:- 29-9-2025
PTI
New Delhi, Sep 29 (PTI) Prime Minister Narendra Modi on Monday said that the BJP-NDA governments have given a “new model of good governance” in the country and urged party workers to ensure that the benefits of the next generation GST reforms reach the common citizens.
The BJP is in government not for “satta” (power) but 'seva' (service), and its offices keep alive this sentiment, Modi said after inaugurating the Delhi BJP office.
“The BJP-NDA governments have given a new model of 'sushasan' in the country. We are moving forward with the mantra of 'vikas bhi, virasat bhi'. We prioritised the security of the

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-6,000. There has been a savings of 20,000 as compared with 2014. If we include income tax and GST savings, then every year people would save Rs 2.5 lakh crore,” Modi said.
He urged BJP workers to ensure that the benefits of the next generation GST reforms reach the common citizens by spreading awareness among people and traders.
Describing the national capital as 'mini India', PM Modi asked Delhi BJP workers to celebrate every festival observed in different parts of India.
Making a strong pitch for promoting Swadeshi goods, Modi said that workers must ensure that there is a board on every shop with 'Garv se kaho ye swadeshi hai' written on it.
The less our dependence on foreign products, the better it will be for the country, Modi

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GST reforms will boost market purchasing and economy: MoS Chaudhary
GST
Dated:- 29-9-2025
PTI
Indore, Sept 29 (PTI) The recent GST reforms will spur market consumption and boost the domestic economy, Minister of State for Finance Pankaj Chaudhary said on Monday.
He said the impact of these reforms will be known in the next four to six months.
Chaudhary interacted with businessmen, entrepreneurs, and tax experts in Indore regarding the Goods and Services Tax reforms.
“Prime Minister Narendra Modi believes that when GST reforms bring additional money into the hands of the common people, it will definitely boost market purchasing and accelerate our economy,” he said.
Chaudhary said that though the GST system was introduced in 2

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system in 2017, this tax payment dropped to 11 to 11.50 per cent”.
“The impact of GST reforms will be known in the next four to six months, and we cannot say anything right now, but it is estimated that this tax payment will further decrease to an average of eight to nine per cent”, he added.
He later interacted with the media.
When asked about the apprehension of tax revenues of states decreasing due to GST reforms, Choudhary said, “The government's job is not just to collect revenue. The government's job is also to provide relief to the common man. We won't call this (GST reforms) a revenue loss. We have provided benefits to the public through this”.
“The savings from the GST reduction will put additional money in the hands of ordinar

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HIGHLIGHTS
GST
Dated:- 29-9-2025
PTI
New Delhi, Sep 29 (PTI) Following are the top stories at 1 pm: NATION DEL7 LADAKH-CURFEW-SITUATION (10.03 AM)
Ladakh: LG to review security situation; preparations underway for cremation of 2 more slain persons Leh:Curfew remained in force for the sixth day in this violence-hit town on Monday with Lt Governor Kavinder Gupta set to chair a meeting to review the overall security situation.
DEL8 CONG-BH-SHAH (10.04 AM)
Shah banking on 'vote chori', 'vote revdi' in Bihar, such machinations will be defeated: Cong New Delhi: With Home Minister Amit Shah urging people to ensure NDA victory in more than 160 seats in Bihar, the Congress on Monday said he is hoping that “VC

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s: BJP to Uddhav Mumbai: Maharashtra BJP's chief spokesperson Keshav Upadhye on Monday demanded that Shiv Sena (UBT) chief Uddhav Thackeray cancel his party's annual Dussehra rally and utilise the expenditure for flood relief in Marathwada.
BOM6 MH-RAINS-CONG (11.29 AM)
Cong demands special session of Maharashtra legislature to address rain crisis Mumbai: Congress Legislature Party leader Vijay Wadettiwar on Monday demanded that a special session of the Maharashtra legislature be convened immediately to discuss the flood situation and extensive damage caused by heavy rains in the state.
CAL3 MN-MILITANTS-ARREST (9.28 AM)
Four militants arrested in Manipur, arms and ammunition seized.
Imphal: Security forces have arrest

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NCH receives 3,000 GST-related complaints post tax cuts: Consumer Affairs Secretary
GST
Dated:- 29-9-2025
PTI
New Delhi, Sep 29 (PTI) Consumer Affairs Secretary Nidhi Khare on Monday said the government's National Consumer Helpline (NCH) has received 3,000 complaints related to GST since the implementation of reduced taxes.
“We have so far received 3,000 consumer complaints. We are sending them to the CBIC (Central Board of Indirect Taxes and Customs) for further action,” Khare tol

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Petition seeking early interference rejected; Section 67 search and seizure upheld where officer had reasons to believe
Case-Laws
GST
The HC dismissed the petition challenging CGST officials' search and seizure at premises linked to the Gumber family, holding petitioners sought premature judicial intervention during investigation. The court found the proper officer had “reasons to believe” justifying inspection, search and seizure under Section 67 of the Act, and that entry was not unlawfully obtained where a tenant provided access. Allegations of privacy breach by seizure of CCTV footage were noted but did not vitiate the exercise of power. The HC emphasised statutory safeguards (including requirement to record reasons and inventory, and return if no SCN within prescribed period) and left other constitutional and statutory remedies open to the petitioners.
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Historic transformation in economy through GST reforms: Chhattisgarh CM
GST
Dated:- 28-9-2025
PTI
Raipur, Sept 28 (PTI) Chhattisgarh Chief Minister Vishnu Deo Sai on Sunday said the GST (Goods and Services Tax) reforms have ushered in historic changes in the countryÂ’s economy, directly benefitting the common people.
He was addressing a programme organised by the Chhattisgarh Chamber of Commerce and Industries at the Medical College Auditorium in Raipur.
The GST rate cuts, effective from September 22, are a bold decision by Prime Minister Narendra Modi. The reforms have made historic changes in India's economy, he said.
Under PM ModiÂ’s leadership, many such decisions have been taken which were once considered impossible, be it

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licy has been widely appreciated by investors. During my recent visits to Japan and Korea, where Investor Connect programmes were held, several Asian investors expressed keen interest in investing in Chhattisgarh,” he said.
Large-scale industrial investment will generate significant employment opportunities in the state, he added.
Raipur Lok Sabha MP Brijmohan Agrawal called the GST reforms introduced by Prime Minister Narendra Modi unprecedented.
“This step is empowering the common man. While the reduced prices of essential commodities are benefiting people, the national economy is also becoming stronger. The reforms are receiving an overwhelmingly positive response from citizens,” he said.
During the programme, CM Sai honoured Padma S

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'No bachat utsav but chapat utsav': Congress claims benefits of GST rate cuts not reaching people
GST
Dated:- 28-9-2025
PTI
New Delhi, Sep 28 (PTI) The Congress on Sunday cited a media report which claimed that the prices of several products were hiked by big firms before the GST rate reduction and asked what is the point if the benefits of the cuts were not reaching the common people.
Congress general secretary in charge of communications, Jairam Ramesh, shared a media report on X which said that the Centre reduced the GST rate on food items from 12 per cent to 5 per cent from September 22, and consumers should have benefited directly from this, but the reality is quite the opposite.
The report claimed that as soon as major c

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RBI may go for 25 bps rate cut as inflation likely to remain benign: SBI Research report
GST
Dated:- 28-9-2025
PTI
Mumbai, Sep 28 (PTI) A SBI research report has pitched for a 25 bps rate cut, saying it is the 'best possible option' for the RBI, though some other experts opined that the central bank's rate-setting panel may again opt for status quo in its bi-monthly policy to be announced on October 1.
Reserve Bank of India (RBI) Governor Sanjay Malhotra-headed Monetary Policy Committee (MPC) is scheduled to begin a three-day brainstorming on policy rate on Monday in the backdrop of the ongoing geopolitical tensions and the US imposing 50 per cent tariffs on Indian shipments.
The decision will be announced on October 1 (Wednes

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do believe that there is limited scope for any change in the repo rate in this policy, there is a market view that given the current environment, a rate cut would be warranted.” He further said that, as inflation is anyway well below the target of 4 per cent both before and after GST 2.0, this cannot be a primary consideration. Also, growth is expected to steady and be upwards of 6.5 per cent for the year and hence there is no imminent threat to this number even after taking into account the tariff effect.
“Under these conditions, we expect a status quo. A change of stance could probably be considered to assuage sentiment and bond yields. If at all, at a later point in time, there is a package for exporters against the backdrop of tariffs

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and Services Tax (GST) has become a two-tier structure of 5 per cent and 18 per cent. The earlier rates of 5, 12, 18, and 28 per cent have been clubbed into two rates of 5 per cent and 18 per cent, resulting in a reduced price of 99 per cent of daily use items.
Dharmakirti Joshi, Chief Economist, Crisil Limited, said: “We expect that a repo rate cut could come as soon as October due to lower-than-expected inflation. Core inflation, which indicates excess demand pressure, remains low by historical standards despite the significant impact of rising gold prices.” The rationalisation of GST rates will also likely contribute to reducing inflation further, he said.
“Moreover, the recent decision by the US Federal Reserve to lower its funds

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Invoice-level TDS reporting mandatory in Form GSTR-7 from September 2025; file by 10 October 2025
News
GST
A statutory amendment to Form GSTR-7 requires invoice-wise reporting of tax deducted at source (TDS); the portal functionality is now operational and invoice-level reporting is mandatory from the September 2025 tax period. All TDS deductors must prepare and furnish invoice-level details when filing Form GSTR-7 for returns from that period; the due date for the September 2025 return is 10 October 2025. Users encountering portal difficulties should submit grievances via the tax portal's self-service grievance mechanism with relevant details for resolution.
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GST circular spares recipients from reversing ITC on non-GST credit notes; Section 15 amendment could ease distributor cash-flow
News
GST
A government GST circular clarified that financial/commercial credit notes issued without GST do not require recipients to reverse input tax credit (ITC), but distributors face blocked ITC and cash-flow stress with no current refund mechanism. Experts say a proposed amendment to the CGST Act (Section 15) would allow suppliers to issue GST credit adjustments without invoice linkage, reducing recipient ITC accumulation once notified, though relief may take about a year. The circular also treats trade discounts as non-taxable when manufacturers support dealer pricing but taxable if prices are directly promised to consumers. An industry association has sought urgent guidance on ITC treatment after recent rate cuts and flagged product-specific anomalies.
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Experts flag input tax credit blockage for FMCG distributors despite GST relief
GST
Dated:- 28-9-2025
PTI
Kolkata, Sep 28 (PTI) The governmentÂ’s recent circular has brought clarity on trade discounts and credit notes under the GST regime, but has shifted compliance obligation and cash-flow pressure onto FMCG distributors, experts said.
Indirect Tax Expert at LexVed Vedika Agrawal said the GST circular 251 makes it clear that financial or commercial credit notes – those issued without GST – do not require distributors to reverse their input tax credit (ITC).
Input tax credit is the tax a business unit pays on its purchases, which it can claim back to lower the tax it owes when it sells products or services.
“For manufacturers,

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once the proposed amendment to Section 15 of the CGST Act—discussed in the 56th GST Council meeting—is notified.
“After the amendment, GST credit notes can be issued even without a pre-sale agreement or invoice linkage. This will ensure that accumulated input tax credit doesn’t remain blocked at the recipients’ end, since ITC reversal at the recipient’s end would be required once the supplier adjusts the output tax. The problem will persist for about a year until this amendment takes effect,” he said.
The circular also clarified the treatment of trade discounts, Agrawal said.
“Where manufacturers only support dealer pricing, no extra GST arises. But if they directly promise a lower price to consumers, dealers must add such support to th

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edit that may build up following the rate reductions, and urged the government to specify how such credits will be treated to avoid disputes during audits.
The Goods and Services Tax (GST) Council recently decided to rationalise the tax rates and have a two-rate structure of 5 per cent and 18 per cent. The revision, which was made effective from September 22, was expected to reduce the prices of a large number of products and services.
The federation also pointed out an anomaly in the detergent segment, noting that while GST on detergent cakes has been cut to 5 per cent, washing powders remain at 18 per cent.
“This distortion will adversely impact consumers. We urge that powders also be brought under the 5 per cent slab,” it said.
AICPD

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CM Sukhu led govt harassing people with taxes, PM Modi providing relief: BJP Himachal president
GST
Dated:- 28-9-2025
PTI
Shimla, Sep 27 (PTI) Himachal Pradesh BJP president Rajeev Bindal on Saturday accused the Sukhvinder Singh Sukhu-led Congress government of harassing the state's people with heavy taxation while crediting the Centre under Prime Minister Narendra Modi for providing relief.
Addressing a press conference here, Bindal said nearly 10 types of cess have been imposed in the state. “The situation is such that even electricity bills no longer have enough space to display all the different cess,” he said.
He alleged that Value Added Tax (VAT) on diesel was raised by Rs 7.50 per litre, adding an extra burden of Rs 10,

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CM Sukhu led govt harassing people with taxes, PM Modi providing relief: BJP Himachal president
GST
Dated:- 28-9-2025
PTI
Shimla, Sep 27 (PTI) Himachal Pradesh BJP president Rajeev Bindal on Saturday accused the Sukhvinder Singh Sukhu-led Congress government of harassing the state's people with heavy taxation while crediting the Centre under Prime Minister Narendra Modi for providing relief.
Addressing a press conference here, Bindal said nearly 10 types of cess have been imposed in the state. “The situation is such that even electricity bills no longer have enough space to display all the different cess,” he said.
He alleged that Value Added Tax (VAT) on diesel was raised by Rs 7.50 per litre, adding an extra burden of Rs 10,

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PM says BJP brought era of 'double savings double income', saved India from Cong’s ‘loot’
GST
Dated:- 27-9-2025
PTI
Jharsuguda (Odisha), Sep 27 (PTI) Prime Minister Narendra Modi on Saturday asserted that the BJP-led government at the Centre ensured “double bachat (saving) and double kamai (income)” for people through its polices and the recent GST rate rationalisation, and saved the nation from the “culture of loot” prevalent during the Congress regime.
From Odisha's Jharsuguda town, Modi also laid the foundation stones and inaugurated development projects valued at over Rs 50,000 crore across telecommunications, railways, higher education, healthcare, skill development and rural housing sectors.
“The Congress left no opportunity to loot people. When we got the opportunity to serve, our administration successfully liberated the country from the exploitation of the previous government. Now, a new era of double 'bachat' (saving) and double 'kamai' (income)” has begun. Earl

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being reduced, the Congress-ruled Himachal Pradesh government continued to loot the people.
“When we reduced the GST rates, prices came down across the country, but the Congress does not want to give this relief to the common people. The Himachal Pradesh government imposed a new tax of its own on cement. While the entire nation is benefiting from the recent GST Bachat Utsav, the people of Himachal Pradesh are being deprived of it,” Modi alleged.
He cautioned the people against the alleged loot by the Congress and its allies.
Noting that Odisha is the land of farmers, and the GST ‘Bachat UtsavÂ’ will benefit them, Modi said, “During the Congress regime, the farmers had to pay Rs 70,000 as tax to purchase a tractor. After GST rationalisation and several other reforms came into effect, a farmer can now save Rs 40,000. Prices of several agricultural equipment items have been reduced by the BJP government,” he said.
The Prime Minister asserted that the BJP-led NDA government at the Centr

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ocated two semiconductor units for Odisha, a shipbuilding yard and an economic corridor from Paradip to Jharsuguda.
Modi said the pace of development in Odisha is now moving in “double speed” under the “double engine” government.
Emphasising the necessity of making the country ‘Atmanirvar', the Prime Minister said, “It is our resolve that from chip to ship, India must be self-reliant in everything.” During the day, he commissioned more than 97,500 4G telecom towers built with BSNLÂ’s ‘swadeshiÂ’ technology at a cost of Rs 37,000 crore and lauded the state-owned firm for its services.
Modi laid the foundation stone for Rs 11,000 crore infrastructure expansion projects in eight IITs across the country in order to increase 12,000 seats over the next four years.
He laid the foundation stone for the construction of a rail flyover between Sambalpur City and Sarala at an investment of Rs 273 crore, and for the setting up of a semiconductor and electronic system design and manufacturing (ES

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GST Council approves retrospective clarifications on plant and machinery, includes FTWZ/SEZ warehoused goods, enables track-and-trace regime
Circulars
GST
The GST Council at its 55th meeting approved ratification of recent notifications and GIC decisions; adopted retrospective amendments to clarify “plant and machinery” and to include FTWZ/SEZ warehoused goods in Schedule III; authorised enabling provisions for a track-and-trace regime and related penalties; approved multiple Law Committee and Fitment Committee recommendations (including IMS-related amendments, B2C e-invoicing pilot inclusion for one State, rate changes such as reduced GST on fortified rice kernels and nil on gene therapy, classification clarifications, and several regularizations “as-is-where-is”); deferred or referred complex issues for further examination; directed IGST settlement reforms with implementation by March 2025; extended GoM tenures and constituted new GoMs for specific policy matters.
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Invoice-wise Reporting Functionality in Form GSTR-7 on portal
GST
Dated:- 27-9-2025

Vide Notification No. 09/2025 – Central Tax dated 11.02.2025, Form GSTR-7 was amended to enable capture of invoice-wise reporting of tax deducted at source (TDS).
In this regard, it is informed that the functionality for invoice-wise reporting in GSTR-7 has now been made operational on the GSTN portal. Hence from September 2025 tax period in Form GSTR-7 invoice level reporting is required.
Accordin

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Applicants granted regular bail in alleged fraudulent ITC claims; offences triable by magistrate, S.70 CGST confessions' admissibility to be tested
Case-Laws
GST
In HC, the applicants (anonymized) were granted regular bail in a prosecution alleging fraudulent ITC claims on bogus invoices; the court held the offences are triable by a magistrate with a maximum sentence of five years, applicants had been in custody for over four months, the charge-sheet was filed but charges not yet framed and trial not imminent, rendering further detention unnecessary. The court observed that the prosecution case rests on documentary evidence and confessional statements recorded under section 70 of the CGST Act, whose admissibility must be tested at trial, and noted parity with co-accused on bail. Bail granted subject to furnishing requisite bail and surety bonds to the trial court.
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Order set aside for failing to address appeal grounds; matter remitted for fresh reasoned decision, petitioner to appear 06.10.2025
Case-Laws
GST
HC set aside the order-in-appeal dated 20.06.2025 on the ground that the appellate authority failed to consider or discuss the grounds raised in the memo of appeal, constituting a violation of the principles of natural justice and rendering the impugned order reasonless. The matter is remitted to the appellate authority for decision by a fresh, reasoned order in accordance with law. The petitioner is directed to appear before the appellate authority on 06.10.2025. The petition is disposed of by remand.
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Bail order dated 07.06.2025 quashed; arrest lawfully made for alleged fraudulent claim of ineligible ITC
Case-Laws
GST
The HC allowed the petition, holding that the impugned bail order dated 07.06.2025 was unsustainable and therefore set aside and quashed. The Court distinguished between cancellation and setting aside of bail, exercised jurisdiction under the relevant provisions invoked, and found the Authorization to Arrest and Grounds of Arrest adequately disclosed prima facie materials of fraudulent availment of substantial ineligible ITC against the respondents. The arrest on 05.06.2025 was held lawful and compliant with statutory mandates and administrative guidelines; deficiencies in the notice to relatives did not prejudice the respondents who were represented at bail hearings. Petition allowed; impugned order set aside and quashed.
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Mandatory one-month opportunity to resubmit TRAN-1 with corrected entries to claim transitional input tax credit
Case-Laws
GST
The HC allowed the writ petition in part and disposed it with a mandatory direction: the respondents are ordered to enable facilities within one month to permit the petitioner to re-submit the TRAN-1 application with corrected entries and to furnish an opportunity to cure defects so the petitioner may claim transitional input tax credit for the pre-GST period. The court found the initial rejection resulted from the petitioner's erroneous data entry but held that mere procedural or software limitations do not warrant denial of substantive statutory relief; accordingly the petitioner retains the right to avail benefits under the transitional provisions upon compliance with the rectified submission.
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Approval of resolution plan under Section 31 IBC extinguishes pre-approval tax liabilities and bars post-approval notices
Case-Laws
GST
The HC held that, upon approval of the resolution plan on 17.03.2023, all tax liabilities of the corporate debtor for the pre-approval period stood waived and extinguished, rendering the petitioner not liable for the disputed ineligible input tax credit and any failure to declare tax for FY 2020-21. Relying on Supreme Court authority that successful resolution applicants must not be confronted with undecided claims post-approval, the court found no jurisdiction for respondents to issue the impugned notices and show-cause communications. Consequently the impugned orders and SCNs were set aside and the petition was allowed, relieving the petitioner of the contested pre-approval tax obligations.
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Mis-typed GSTIN in self-assessed returns is an apparent clerical error; allow rectification to avoid double taxation
Case-Laws
GST
The HC held that the mis-typed GSTIN in self-assessed returns constituted an error apparent on the face of the record amenable to rectification as a bona fide clerical/arithmetic mistake; because the erroneous deposit was received by the same recipient entity and there was no allegation of double recovery or unjust enrichment, denial of rectification would amount to double taxation. The court directed the GST authorities to permit the petitioner to amend/rectify the returns for the 2023-24 tax periods and to dispose of the petitioner's representation within eight weeks from notice, and accordingly dismissed the petition as disposed following compliance.
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GST 2.0 new impetus for economy, oppn criticism reveals 'internal negativityÂ’: Scindia
GST
Dated:- 26-9-2025
PTI
Guwahati, Sep 26 (PTI) Union Minister Jyotiraditya Scindia on Friday maintained that the next generation GST reforms, or GST 2.0, has infused a new impetus in economic activities of the country, increasing purchasing power of consumers and driving up sales of sellers.
He dismissed opposition parties’ criticism of the reforms as a manifestation of their ‘internal negativity’.
“I visited many shops and interacted with shopkeepers and customers here. There is an atmosphere of positivity everywhere,” the Union Minister of Communications and Development of North Eastern Region said at a press conference here.
He maint

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d depose, whether it be the Supreme Court of the Election Commission.” Scindia maintained that the ‘internal negativity’ of the opposition parties has ‘now translated into external negative persona’.
“The people of India have rejected them not once or twice, but three times. But that realisation is still to dawn on them. Let them proceed with their negative agenda, we are on our path of development,” he added.
The Union Communications minister further said the inauguration of close to 98,000 mobile 4G towers across the country and the Swadeshi 4G network on Saturday will be a golden day for the country.
He claimed that no part of the country will be left untouched and it will not be only about connecting the people with the internet,

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