Author: admin_gst

Legal Battle Over ITC Time Limits: Section 16(4) Bars Delayed Credit Claims for Import Taxes Beyond Specified Timeframe
Case-Laws
GST
AAR held that Section 16(4) of CGST Act, 2017 imposes a time limitation on Input Tax Credit (ITC) availment, which applies uniformly to all ITC types, including IGST paid on imports. The ruling emphasizes that the term 'invoice' encompasses documents evidencing tax payment like Bill of Entry. Consequently, the applicant is precluded from claiming IGST paid via Bill of Entry in subsequent GSTR-3B beyond the prescribed time limit. The decision underscores the legislative intent to ensure fiscal discipline, prevent indefinite credit carry-forward, and maintain systematic reconciliation of tax credits within the prescribed statutory timelines.
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Shot Blasting Service on Customer Castings Classified as Job Work Under Section 2(68) CGST Act, Attracting 12% GST Rate
Case-Laws
GST
AAR determined that shot blasting service performed by the applicant on customer's castings within customer's premises constitutes a job work service under SAC 9988. The service meets definitional criteria of job work as per section 2(68) of CGST Act, 2017, involving processing of goods belonging to a registered person. Ownership of goods remains unchanged during processing. Consequently, the service is classified under Sr. No. 26(id) of Notification No. 11/2017-CT(R) and attracts 12% GST rate, validating the applicant's service classification and tax treatment.
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Baby Car Seats Classified Under HSN 94018000, Distinct from Vehicle Seats and Baby Carriages, Affirming Specific Safety Classification
Case-Laws
GST
AAR held that baby car seats are correctly classified under HSN code 94018000, not under 87150010 or 87089900. The seats are specialized safety attachments for infants in motor vehicles, distinct from primary vehicle seats or baby carriages. They are additional attachments affixed to existing vehicle seats, designed specifically for safe infant transportation. The seats do not qualify as motor vehicle seats under 94012000 or baby carriages under 87150010. Consequently, entry 210A of Notification No. 5/2024 Central Tax (Rate) does not apply to these products. The ruling affirms the applicant's existing classification and tax treatment of baby car seats.
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Arunachal DyCM calls for GST drive to boost compliance, revenue
GST
Dated:- 12-6-2025
PTI
Itanagar, Jun 12 (PTI) Arunachal Pradesh Deputy Chief Minister Chowna Mein on Thursday directed the Tax, Excise & Narcotics department to step up efforts in bringing all eligible businesses, particularly hotels, restaurants, and resorts, within the GST threshold under mandatory registration.
Chairing a departmental review meeting here, Mein, who also heads the department, emphasised the need for awareness campaigns and outreach programmes in collaboration with Arunachal Chamber of Commerce & Industries (ACCI) to educate stakeholders about the benefits and necessity of GST compliance.
The meeting reviewed the state's GST collection perform

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the current financial year, marking an increase of nearly 151 per cent.
GST collections also saw significant growth from Rs 227.94 crore in 2017-18 to Rs 1,825.87 crore in 2024-25, reflecting improved compliance and an expanded tax base, officials said.
In the excise sector, the department collected Rs 299.36 crore in 2024-25, marking a 46.62 per cent increase over the previous fiscal, they added.
To further assist taxpayers, the department has operationalised 16 GST seva kendras (GSKs) at key locations. These centres are equipped with biometric verification systems for Aadhaar-based authentication and physical premise checks to prevent fraudulent registrations.
Mein reiterated the state government's commitment to modernising tax admini

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Advisory on filing of Amnesty applications under Section 128A of the CGST Ac
GST
Dated:- 12-6-2025

1. As on 08.06.2025, a total of 3,02,658 waiver applications have been filed through SPL-01/ 02. However, it has come to notice that certain taxpayers are facing difficulties in filing amnesty applications under Section 128A on the GST portal. In view of the approaching last date for submission, various trade bodies have submitted representations requesting an alternate

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CBI apprehends Superintendent, CGST, Amroha and a Tax Advocate while accepting illegal gratification of Rs. One Lakh
GST
Dated:- 12-6-2025

The Central Bureau of Investigation (CBI) has apprehended two accused including Superintendent of CGST, Amroha and a Tax Advocate while accepting illegal gratification of Rs. 1,00,000/- (as the 1st installment of demanded undue advantage of Rs. 4 Lakh) from the complainant.
A case was registered by CBI on 09.06.2025 on the basis of a complaint against the two said accused. The Complainant controls the business affairs of his family concern private company. The allegation in the complaint was that the accused Superintendent had issued penalty notice to the complainant's family concern privat

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Tax Assessment Order Quashed: Deputy Commissioner Must Provide Fair Hearing and Reasoned Decision Under Section 75(3)
Case-Laws
GST
HC quashed the original tax assessment order and directed the Deputy Commissioner to provide a hearing and issue a reasoned order considering the taxpayer's reply. The court held that the show cause notice remained valid and proceedings could continue beyond three months. The statutory provision under Section 75(3) allows issuance of remand orders within two years from the original order's communication. The challenge to the Section 74(5) notice was deemed without merit, resulting in the petition's dismissal with no substantial legal grounds supporting the taxpayer's contention.
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Ex Parte Order Under GST Act Section 107 Overturned Due to Procedural Flaws and Insufficient Reasoning
Case-Laws
GST
HC set aside the ex parte order passed under Section 107 of GST Act, finding procedural irregularities despite multiple hearing opportunities being provided to the petitioner. Although the petitioner's non-appearance through tax consultant was not fully justified, the appellate authority's order lacked substantive reasoning and did not comply with statutory requirements. The matter was remanded for fresh adjudication, ensuring principles of natural justice are followed and the case is re-examined on merits. Writ petition disposed of with directions for de novo proceedings before the appellate authority.
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GST Registration Cancellation Overturned: Taxpayers Granted Opportunity to Rectify Statutory Return Non-Compliance and Revive Registration
Case-Laws
GST
HC allowed the petition challenging GST registration cancellation, following precedent in Tvl. Suguna Cutpiece Center's case. The court held that petitioners must be provided an opportunity to rectify statutory return non-compliance and revive their GST registration, thereby preventing automatic cancellation. This approach aims to balance regulatory compliance with enabling taxpayers to correct procedural deficiencies and minimize potential revenue loss to the government. The petition was consequently disposed of with directions for potential registration revival.
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Unique Reference Number (RFN) Now Validates GST Portal Communications, Eliminating Need for Additional Document Identification Numbers
Circulars
GST
CBIC clarified that for communications generated through the common GST portal with a verifiable Reference Number (RFN), quoting of Document Identification Number (DIN) is unnecessary. The circular modifies previous guidelines by recognizing RFN as a valid unique identifier for electronic communications. This decision aims to streamline administrative processes and reduce redundant documentation requirements for tax-related communications, ensuring compliance with Section 169(1)(d) of CGST Act, 2017 while maintaining transparency and accountability in official correspondence.
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CBI arrests Superintendent, CGST, Amroha and a Tax Advocate in a bribery case; Recovers Rs 3 lakh cash and property papers etc. from the residence of accused public servant
GST
Dated:- 11-6-2025

The Central Bureau of Investigation (CBI) today i.e. 10.06.2025 arrested two accused including Superintendent of CGST, Amroha and a Tax Advocatein an on-going investigation into a bribery case.
A case was registered by CBI on 09.06.2025 on the basis of a complaint against the two said accused. The Complainant controls the business affairs of his family concern private company. The allegation in the complaint was that the accused Superintendent had issued penalty notice to the complainant's family concern private company on account of n

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GST Registration Cancellation Can Be Remedied: Taxpayers Allowed to File Pending Returns and Restore Status Under Section 29(2)(c)
Case-Laws
GST
HC ruled that GST registration cancellation under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for over six months can be remedied. The petitioner is permitted to approach the designated authority within two months, submit pending returns, pay tax dues, interest, and late fees. If all statutory requirements are fulfilled, the authority must expeditiously consider restoring the GST registration in accordance with legal provisions. The court's directive provides an opportunity for procedural rectification and reinstatement of the petitioner's tax registration status.
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Procedural Violations Invalidate Notice: Natural Justice Principles Require Fair Hearing and Opportunity to Respond
Case-Laws
GST
HC held that the impugned notifications and show cause notice (SCN) were procedurally defective due to violation of natural justice principles. Citing precedent in a similar case involving Neelgiri Machinery, the court determined that the petitioner was not provided adequate opportunity for personal hearing. Despite portal modifications after 16th January 2024, the court found substantial procedural irregularities. Consequently, the court set aside the original order and remanded the matter back to the concerned adjudicating authority for fresh consideration, ensuring the petitioner receives proper opportunity to present their case.
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Legal Challenge Upheld: GST Order Invalidated for Procedural Unfairness and Incomplete Evidence Evaluation Under Section 73
Case-Laws
GST
HC set aside the Order-in-Original and Summary Order under Section 73 of GST Act due to violation of principles of natural justice. The adjudicating authority failed to consider the petitioner's reply to show-cause notice and supporting documents filed on 20.12.2024 before passing the order on 20.02.2025. The matter was remitted for fresh adjudication, emphasizing that administrative authorities must comprehensively examine all submitted evidence before rendering a decision. The court underscored the fundamental requirement of procedural fairness in administrative proceedings, mandating a thorough review of all representations and documentary evidence.
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Tax Liabilities Resolved: Petitioner Allowed to Settle Outstanding Dues Under GST Circular No. 238/32/2024 with Full Waiver Consideration
Case-Laws
GST
HC ruled that the petitioner may discharge outstanding tax liabilities pursuant to Circular No. 238/32/2024 GST dated 15th October, 2024. The court directed the tax authority to accept all dues, including taxes, interest, penalties, and charges as per the demand notice. Since the petitioner failed to deposit taxes during the Covid-19 period and did not contest the department's counter affidavit, the court held that the petitioner can voluntarily settle the tax liability by making appropriate deposits, which the department must accept in accordance with applicable legal provisions.
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Bidder Cannot Challenge Tender Terms Post-Execution After Voluntarily Participating in Bidding Process with Tax-Inclusive Rates
Case-Laws
GST
HC dismissed the writ petition challenging tender conditions related to GST inclusion. The court held that the tender document clearly stipulated rates should be inclusive of taxes, and after GST regime introduction, 'sales tax' must be interpreted as GST. The petitioner cannot challenge tender terms post-contract execution after voluntarily participating in the bidding process. The court emphasized that tender conditions, once accepted and acted upon, are binding and cannot be unilaterally varied by a bidder. The appeal was dismissed, upholding the principle that bidders cannot seek additional payments when tender documents explicitly require tax-inclusive rates.
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Writ Petition Succeeds: BPCL Machines Released After Court Finds No Tax Evasion in Stock Transfer Proceedings
Case-Laws
GST
HC allowed the writ petition challenging detention and confiscation of 4 MPD machines intended for stock transfer between BPCL locations. The court found no tax evasion, noting e-way bill was generated prior to detention order and goods were not for trade. Relying on precedent cases, the court quashed the detention orders dated 10.7.2023 and 29.1.2021, determining the seizure was technically improper under GST Act provisions and violated procedural guidelines.
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Procedural Fairness Prevails: SCN Communication Defect Nullifies Proceedings, Mandates Fresh Review Under Natural Justice Principles
Case-Laws
GST
HC held that the SCN issued on 29th September 2023 was not properly brought to the petitioner's notice, violating principles of natural justice. Given the lack of opportunity to be heard and no reply filed, the court remanded the matter back to the concerned Adjudicating Authority. The decision requires the department to ensure proper communication of show cause notices and provide adequate opportunity for the petitioner to respond, effectively setting aside potential proceedings and mandating a fresh review of the case.
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CBI arrests CGST superintendent, seizes assets worth crores
GST
Dated:- 10-6-2025
PTI
New Delhi, Jun 10 (PTI) The CBI has arrested a Central Goods and Services Tax (CGST) superintendent in Uttar Pradesh for allegedly accepting a Rs 1 lakh bribe for waiving penalty on a private company, officials said.
During searches at the premises of Nishan Singh Malli post arrest, the CBI seized 17 property documents, in his and his family members' name, worth crores.
“These properties include three residential flats in Ghaziabad and Moradabad; one commercial shop in Moradabad; 12 residential plots in Rampur and Gajraula. One Creta vehicle in the name of accused public servant was also seized,” a CBI spokesperson on Tuesday said.
Rs 3 l

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System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers
GST
Dated:- 10-6-2025

1.In the month of May 2025, a system-level validation was deployed on the GST Portal to ensure adherence to the provisions outlined in Para 6 of Circular No. 125/44/2019-GST dated 18.11.2019. As per the said circular:
“Any refund claim for a tax period may be filed only after furnishing all the returns in FORM GSTR-1 and FORM GSTR-3B which were due to be furnished on or before the date on which the refund application is being filed. However, in case of a claim for refund filed by a composition taxpayer, a non-resident taxable person, or an Input Service Distributor (ISD), furnishing of returns in FORM GSTR-1 and FORM GSTR

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Furnishing Facility (IFF) for the first two months of the quarter (M1 and M2), resulting in the inability to proceed with refund filing. Additionally, in cases where GSTR-1 for the previous quarter had already been filed, the system was erroneously prompting taxpayers to file returns for M1 and M2 of the current quarter too. Taxpayers were facing this issue when the refund application was being submitted during the period between the two quarters.
4.This is to inform the taxpayers that the aforementioned technical issue has now been resolved. Taxpayers under the QRMP scheme can now file refund applications for the invoices for which GSTR-3B has been already filed. Please note invoices furnished through IFF for which GSTR-3B is yet to be fi

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Procedural Defects Invalidate Tax Notices: Inadequate Service and Hearing Rights Render Notifications Null and Void
Case-Laws
GST
HC set aside N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax due to procedural irregularities in serving show cause notice. The court found that the notice was uploaded without providing adequate opportunity for personal hearing and reply. Relying on precedent from a similar case, the HC remanded the matter to the Adjudicating Authority, directing proper service of notice via email, ensuring the petitioner can file a comprehensive reply within thirty days and present submissions. The impugned order was quashed, with instructions for the department to adjudicate the matter in accordance with legal principles.
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High Court Quashes Input Tax Credit Order, Mandates Reconsideration Under CGST Act Section 16(5) for Fair Adjudication
Case-Laws
GST
HC allowed the petition challenging the adjudication order related to input tax credit under CGST/WBGST Act. The court set aside the existing order and directed the adjudicating authority to re-adjudicate the show-cause notice, taking into consideration the newly inserted sub-section (5) of Section 16, which was effective from 1st July, 2017. The decision follows the precedent established by Jharkhand HC and aligns with the Central Board of Indirect Taxes and Customs Notification No.22/2024, providing a special procedure for rectification of orders involving input tax credit contraventions.
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Tax Search Dispute Rejected: Delayed Petition Lacks Urgency, No Interim Relief Granted Until Further Notice
Case-Laws
GST
HC denied interim relief in tax search and seizure matter. The court noted significant procedural delays, with petitioner approaching court 8 months after July 2024 search operations. Only a preliminary DRC 1A notice was issued, with no show cause notice yet served. Given the current stage of proceedings, no interim order was granted. The matter was scheduled for June 2025 monthly list, with petitioner permitted to make future applications if warranted. Respondents' actions will be subject to final writ petition outcome.
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Vehicle Detention Invalid: Section 129 CGST Act Requires Actual Goods Transportation, Not Mere E-Way Bill Possession
Case-Laws
GST
HC ruled that detention of vehicle under Section 129 of CGST Act, 2017 was invalid. The statutory provision requires actual transportation of goods in contravention of law, which was absent in this case. Mere possession of an e-way bill without corresponding goods movement does not justify vehicle impoundment. The court strictly interpreted the penal provision, emphasizing that detention requires substantive evidence of statutory violation. Consequently, the court directed immediate release of the detained vehicle, finding the respondents' action ultra vires and without jurisdictional basis.
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Ex-parte demand order upheld as petitioner failed to demonstrate procedural violations, directed to file appeal under Section 107 CGST Act
Case-Laws
GST
HC dismissed the writ petition challenging an ex-parte demand order of Rs. 33,68,140/-. Despite arguments of procedural impropriety and violation of natural justice, the court found that sufficient opportunities were provided to the petitioner. The HC directed the petitioner to file an appeal under Section 107 of CGST Act by 15th July, 2025, with a stipulation that the appellate authority shall hear the matter on merits if the prescribed pre-deposit is made within the specified timeframe. The petition was disposed of without interfering with the original ex-parte order.
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