Author: admin_gst

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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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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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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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
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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GST rate cut fully passed on Jawa, Yezdi motorbikes: Classic Legends
GST
Dated:- 8-10-2025
PTI
Kolkata, Oct 8 (PTI) Classic Legends, which relaunched the iconic motorbike brands Jawa and Yezdi in the country almost four years ago, on Wednesday said the benefits of GST rate cuts from 28 per cent to 18 per cent have been fully passed on to the customers.
The company said in a statement that as the GST rate rationalisation took effect on September 22, the benefits have been passed on t

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Matter remitted for adjudication; applicant to deposit 40% via ECR and file consolidated GST DRC-01 reply within 30 days
Case-Laws
GST
HC disposed the writ petition and remitted the matter to the Respondent for a de novo adjudication, holding the appeal was filed beyond the condonable limitation and the Applicant failed to file a reply. Conditioned on the Applicant depositing 40% of the disputed tax in cash through the Electronic Cash Register within 30 days of service of this order and filing a consolidated reply to the show-cause notice in GST DRC-01 dated 14.08.2023 treating the impugned order of 30.12.2023 as an addendum within the same 30-day period, the Respondent is directed to pass a final order on merits and in accordance with law expeditiously, preferably within three months.
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Educational consultant held supplier, not intermediary; services qualify as export under IGST; Section 13(2) governs place of supply
Case-Laws
GST
The HC dismissed the writ petition. The court held that the Respondent, an educational consultant, is a supplier of services – not an “intermediary” – because it provides consultancy directly to students and invoices the foreign educational institutions (FEIs) for services rendered; receipt of payment in foreign exchange does not convert the relationship into an intermediary agency. Consequently the services qualify as export of services under the IGST framework and the intermediary exception does not apply; the place of supply rules are governed by Section 13(2) where applicable. Having so determined, the petition seeking relief was not maintainable and is dismissed.
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Writ petition dismissed; Sections 69 and 132 of the Goods and Services Tax Act, 2017 upheld against vires challenge
Case-Laws
GST
The HC dismissed the writ petition and upheld the validity of Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017, holding that the challenge to vires of those provisions-alleging lack of legislative competence and contravention of Article 13-does not survive in the present factual matrix, particularly because the contested provisions are analogous to Sections 69 and 132 of the CGST Act. The court concluded that, on the record before it, there is no subsisting forum for sustaining the constitutional attack, and consequently the petitioners' plea for striking down the impugned sections was negatived and the petition was dismissed.
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Section 73 order for April 2020-March 2021 quashed for lack of reasons and denial of fair hearing; matter remanded
Case-Laws
GST
The HC quashed the impugned order dated 14.08.2025, issued under section 73 for the tax period April 2020-March 2021, holding it arbitrary and in manifest violation of the principles of natural justice. The court observed the order followed a SCN in GST DRC-01 but lacked reasons and denied fair hearing. The matter is remitted to the respondent for de novo adjudication on merits, with a direction to afford the petitioner an opportunity of hearing before passing any fresh order. The respondent shall complete the reassessment and pass a reasoned order within six weeks of receipt of this judgment. The petition is disposed of by remand.
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Bank attachment under GST converted to show-cause notice; taxpayer allowed 30 days to file representation, adjudication in two months
Case-Laws
GST
The HC disposed of the writ petition challenging a bank attachment notice issued under the GST enactments and directed the Respondents to treat the impugned notice as a notice to show cause why penalty, tax and interest should not be recovered from the Petitioner. The Petitioner was permitted to file a detailed representation within 30 days of receipt of the order. The 1st Respondent or any authorized officer was directed to adjudicate the representation and pass a reasoned order on merits and in accordance with law within two months thereafter. The petition is disposed of accordingly.
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Adjudication quashed for exceeding Section 75(7) limits; demand capped to Rs. 2,10,04,200, enhanced demand set aside
Case-Laws
GST
The HC allowed the petition and held that the impugned adjudication violated Section 75(7) of the GST Act by confirming a demand exceeding the amount and grounds specified in the show-cause notice. The court quashed the order insofar as it purported to levy tax, interest and penalty beyond the Rs. 2,10,04,200 specified in the notice, and declared the enhanced demand of Rs. 3,04,55,800 unsustainable. The matter was remitted for fresh adjudication, if any, confined strictly to the amount and grounds articulated in the original notice; any fresh demand must comply with the statutory limits prescribed by Section 75(7).
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Assessment order quashed; matter remanded with condition of additional 15% cash pre-deposit to total 25% within 30 days
Case-Laws
GST
The HC quashed the impugned assessment order dated 16.02.2024 and remitted the matter to the 2nd Respondent for fresh adjudication after observing that the Petitioner failed to respond to the SCN dated 30.12.2023 and subsequent notices. Consistent with precedent, remand is conditioned upon the Petitioner's additional pre-deposit of 15% of the disputed tax in cash from the Petitioner's Electronic Cash Register/Electronic Credit Ledger, over and above the 10% already deposited before the Appellate Authority, such that total pre-deposit equals 25%. The 15% cash deposit must be made within 30 days of receipt of this order. Petition disposed by way of remand.
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Writ not maintainable where appealable order exists; file appeal under Section 107 CGST with pre-deposit by 15 Nov 2025
Case-Laws
GST
The HC held the writ petition not maintainable insofar as it challenges an appealable order and where an alternative remedy is available; factual determinations concerning classification of supplies (composite v. mixed supply and applicable tax rate for reagent with equipment) must be determined by the Appellate Authority. The petitioner is relegated to pursue the statutory remedy under Section 107 of the CGST Act and directed to file the appeal with requisite pre-deposit by 15 November 2025; if so filed within that period the appeal will be heard on its merits and will not be dismissed for delay. The petition is disposed of.
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Regular bail granted to accused in alleged fictitious input tax credit fraud after investigation completes and complaint filed
Case-Laws
GST
The HC allowed the applicant's regular bail application in a prosecution alleging fraudulent procurement of input tax credit via fictitious transactions, noting investigation is complete and a complaint is filed. The offence, punishable by up to five years' imprisonment, led to the applicant's arrest in December 2024 and continued custody; notwithstanding the Sessions Court's earlier denial, the HC, having perused the FIR and police papers, found bail exigible in view of the stage of proceedings, nature of allegations, and the applicant's role. Bail is granted subject to execution of a bail bond before the trial court having jurisdiction, which may, in its discretion, permit time to furnish a solvency certificate; petition disposed.
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Petitioner granted retrospective relief; orders set aside to apply Circular No. 228/22/2024-GST for reinsurance GST benefit
Case-Laws
GST
The HC allowed the petition and granted retrospective relief: the O-in-O dated 29 Dec 2023 and the O-in-A dated 11 Jul 2024 are set aside insofar as they denied the petitioner the benefit of Circular No. 228/22/2024-GST dated 15 Jul 2024. The court held that, although those orders were rendered before issuance of the circular, the petitioner cannot be deprived of its benefit for the levy of GST on reinsurance of specified general and life insurance schemes for the period 01 Jul 2017 to 24 Jan 2018. The circular is declared squarely applicable to the petitioner and the decision in AXA France Vie-India is held to be applicable. Petition disposed.
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SC upholds tax on ink, chemicals used in printing lottery tickets
GST
Dated:- 7-10-2025
PTI
New Delhi, Oct 7 (PTI) The Supreme Court on Tuesday upheld the levy of trade tax on ink and processing materials used by a firm in printing lottery tickets, while deciding an over 25-year-old matter.
A bench comprising Justices J B Pardiwala and K V Viswanathan held that ink and processing materials used in printing lottery tickets form part of the goods transferred in the execution of a works contract under Section 3F of the Uttar Pradesh Trade Tax Act, 1948.
The verdict came on an appeal of Ghaziabad-based printing company, M/s Aristo Printers Pvt Ltd, against a 2010 verdict of the Allahabad High Court which had allowed the revenue

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were not transferred to the clients but only used in the printing process.
The tax on packing material, however, was upheld. Both sides appealed to the Trade Tax Tribunal, Ghaziabad, which ruled in favour of the assessee in 2002, deleting the levy even on packing material and dismissing the RevenueÂ’s appeal.
The Allahabad High Court later overturned the TribunalÂ’s order in 2010, holding that the diluted ink, comprising ink and chemicals, was indeed transferred to the customers as part of the printed tickets.
Upholding the High CourtÂ’s decision, the top court observed that for a tax to be levied under the law, three conditions must be met, including that there must be a works contract and goods must be involved in the execution of the

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CBIC introduces system-based auto-approval for IFSC code registration to enhance Ease of Doing Business
GST
Dated:- 7-10-2025

In another step towards streamlining Customs procedures and enhancing trade facilitation, the Central Board of Indirect Taxes and Customs (CBIC) has introduced system-based auto-approval for IFSC code registration to enhance Ease of Doing Business.
As per the new initiative, the system will automatically approve requests for registration of the same incentive bank account and IFSC code for a particular Importer Exporter Code (IEC) at multiple Customs locations, provided the same combination has already been approved at any one location. Thus, manual intervention by the Port officer will be eliminated, a

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Show cause notice under Form GST REG-17 u/r 22(1) quashed for lacking date and time and violating natural justice
Case-Laws
GST
The HC held that the impugned show cause notice for cancellation of registration lacked the requisite ingredients of a proper SCN as mandated by Form GST REG-17 u/r 22(1), resulting in a serious violation of the principles of natural justice since no definite date or time was specified, preventing the petitioner from making an effective defence. Consequently, the SCN dated 17.03.2025, the order of cancellation dated 28.03.2025 and the order rejecting the revocation application dated 11.06.2025 were set aside. Liberty was reserved to the respondents to institute fresh cancellation proceedings, if lawful grounds exist, in accordance with applicable statutory procedure.
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Appeals dismissed; matter remitted for penalty recalculation and refund under Clause (iv), Paragraph 4 of Circular
Case-Laws
GST
The SC dismissed the appeals and disposed of the proceedings in accordance with the Board circular, remitting the matter for recalculation of penalty and refund insofar as a penalty was levied on the entire consignment. The Court held that the impugned order did not fall within the specific category under Clause (iv) of Paragraph 4 of the Circular because the directive concerned recomputation of penalty for a discrete transaction and did not directly require refund or construction of statutory provisions nor did it raise a recurring question of law. Consequently, the appeals were declined and the matter was remanded for reassessment and appropriate refund consistent with the Circular.
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Petitioner's binding undertaking to keep Rs.10,00,000 bank funds intact leads to disposal, preventing disproportionate operational prejudice
Case-Laws
GST
The HC accepted the Petitioner's undertaking that the cumulative funds in the attached bank accounts (approximately Rs. 10,00,000) will not be withdrawn or otherwise dealt with and treated counsel's statement as a binding undertaking to the Court; the undertaking must be strictly complied with. The Court observed that continued attachment would cause disproportionate prejudice by preventing receipt and use of remittances for operational needs (e.g., employee payments) without benefit to the Respondent. Having recorded and accepted the undertaking, the HC disposed of the petition on that basis, subject to enforcement of the undertaking and any future application for variation or recall.
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Rule 96(10) CGST Rules repeal lapses pending proceedings except past closed transactions, alternate remedies need not be exhausted
Case-Laws
GST
The HC held the petition maintainable and allowed relief, ruling that Rule 96(10) of the CGST Rules, having been repealed by notification dated 8 October 2024 and lacking a savings clause, caused all pending proceedings based on that Rule to lapse insofar as they do not pertain to past and closed transactions. Although alternate statutory remedies ordinarily preclude writ jurisdiction, the court found the present grievance substantially covered by an earlier HC decision and concluded it would be futile to require exhaustion of alternate remedies. The court therefore granted relief, including quashing of proceedings initiated under the repealed provision, and allowed the petition.
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Quash of Recovery Notice dated 15.09.2025 under s.79(1)(c)(i): arrears largely paid, fresh notice permitted if bona fide dues remain
Case-Laws
GST
The HC quashed the impugned Recovery Notice dated 15.09.2025 issued by the 1st Respondent under s.79(1)(c)(i) of the respective GST enactments, holding that the alleged arrears had been largely discharged by the Petitioner through payments between 21.10.2023 and 11.03.2024 (and subsequently), leaving no subsisting liability as asserted in the notice; the Court noted earlier orders quantifying liabilities and a small additional interest demand for a prior period. The 1st Respondent was granted liberty to issue a fresh recovery notice under s.79(1)(c)(i) if bona fide other arrears remain outstanding. Petition stands disposed of.
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From Oct 1, 2025, GST refund processing uses system risk scores; low-risk claims get 90% provisional sanction
Circulars
GST
From 01.10.2025, refund claims for zero-rated supplies-and provisionally for inverted duty structure claims as an interim measure-will be processed using system risk scores: “low-risk” claims will receive 90% provisional sanction, while non-low-risk claims undergo detailed scrutiny. A proper officer may, with reasons recorded, refuse provisional sanction and inspect the claim. Certain notified categories remain ineligible for provisional refunds and statutory conditions (including non-prosecution requirements) apply. If provisional amounts exceed final admissible refunds, recovery proceedings via show-cause notice will follow. The measures are subject to monitoring by jurisdictional tax leadership and apply to claims filed on or after 01.10.2025.
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GST 2.0: 0% GST on Term Insurance: What the Latest Reforms Mean for You
GST
Dated:- 6-10-2025
PTI
For years, term insurance premiums were taxed at 18% GST. Due to this, the premiums were costly, and a lot of people in India avoided term insurance plans due to the tax. However, after the GST 2.0 (w.e.f 22 September 2025, there will be 0% GST charged on term insurance. This makes term insurance premiums much more affordable than ever. However, how does this benefit you, and what should you do?
In this post, we'll discuss everything you need to know about this change, why it matters, and how it will affect you.
What is Term Insurance?
Term insurance is one of the most basic forms of life insurance. You pay a fixed premium fo

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as tax.
Under GST 2.0, this 18% GST has been removed by the government. Now, you only have to pay the premium amount mentioned by the insurer. No extra GST. So a plan that previously cost you ?11,800 now costs you only ?10,000.
Why is This Important?
For Indian families, even minor costs can mean a lot. The GST previously had rendered term insurance plans much less attractive than other financial instruments. However, the GST 2.0 has lowered the price of term insurance, and now it is more attractive and cheaper.
Here's why it counts:
• Lower premium cost: With no GST, premiums are cheaper and more affordable.
• Much more accessible for people: More individuals can purchase term insurance as there is less entry cost.
• Promote

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term planning
Now that your policy is less expensive, you can use the amount saved to invest in other objectives such as retirement, education, or medical expenses.
3. More coverage for the same budget
Now you have the option to choose a greater sum assured at the same price. Rather than paying tax, you can invest the money in increasing your cover.
What Should You Do Now?
If you have not purchased a term insurance plan till now, now is the best time to do so. The policies are more affordable, and the sooner you get them, the lower your premium will be.
However, if you already have a term plan, you will automatically get lower premiums when the time comes for your next premium. Individuals can also opt to boost their cover now a

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