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Authority can condone delay under s.107(4) GST Act; remand for fresh hearing with evidence opportunity
Case-Laws
GST
The HC set aside the Appellate Authority's impugned order and remitted the matter for fresh consideration of the applicant's prayer for condonation of delay under s.107(4) of the GST Act, 2017. The Court held that the Appellate Authority possesses jurisdiction to condone delay beyond the statutory period, subject to the presentation of a satisfactory explanation and oppor

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Adjudication under s. 168A set aside; petitioner given until 30 November 2025 to file replies and be heard
Case-Laws
GST
The HC set aside the impugned adjudication orders issued under s. 168A, remanding the matter to the adjudicating authority for fresh proceedings, holding that the Petitioner was deprived of a proper opportunity to be heard and had not filed replies to the show cause notices; consequently the HC directed that the Petitioner be afforded the opportunity to file replies a

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Rule 86A(1) requires written, record-based reasons to block Electronic Credit Ledger ITC; email suspension quashed, petition allowed
Case-Laws
GST
HC held that the respondent's action blocking the petitioner's Electronic Credit Ledger ITC was invalid and set aside; the petition allowed. The Court ruled that Rule 86A(1) U.P.G.S.T. Rules 2017 mandates that any “reasons to believe” for blocking ITC must be recorded in writing and must arise from material on record demonstrating a nexus to

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DRC-01 demand notices set aside for insufficient reasoning; respondent must prove turnover suppression before issuing demand, remand ordered
Case-Laws
GST
The HC set aside the impugned demand notices under DRC-01 and held the reasoning insufficient to sustain a tax demand based solely on alleged suppression in GSTR-1, GSTR-3B and GSTR-9C; the respondents must first adduce cogent evidence of turnover suppression before issuing demand. The Court recognised that disproportionate inward ver

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ITC on HVO/renewable diesel allowed only if Sections 16, 17 and 164 CGST conditions and rules are satisfied
Case-Laws
GST
AAR holds that input tax charged on Hydrotreated Vegetable Oil (HVO)/renewable diesel may be claimed as input tax credit by the applicant only if all statutory conditions and restrictions under Section 16 read with Section 17 of the CGST Act, 2017 are satisfied; availability is case-specific and subject to applicable rules framed under Section 164. The Authority affi

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Impugned notice quashed; matter remanded for fresh CGST/SGST assessment under Section 73 after GSTR-3B discharge
Case-Laws
GST
The HC allowed the petition and quashed the impugned notice, impugned order and subsequent communication, holding that the petitioner's shortfall in tax for March-April 2020 had been discharged in the GSTR-3B filed and verified by the revenue authority. The court set aside the impugned proceedings and remanded the matter to the concerned authority for fresh cons

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Relief denied; petitioner must file appeal under Section 112 within Tribunal's specified window and deposit 10% penalty
Case-Laws
GST
The HC refused relief and dismissed the writ by declining to interfere with the appellate authority's order, relegating the anonymized petitioner to avail the statutory remedy of appeal under Section 112 before the Appellate Tribunal within the window specified by the Tribunal's order (appeals from orders dated 26.08.2025 to be filed on or after 01.02.202

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LIC Q2 net profit surges 32 pc to Rs 10,053 crore
GST
Dated:- 6-11-2025
PTI
New Delhi, Nov 6 (PTI) State-owned insurer LIC on Thursday reported a 32 per cent jump in net profit to Rs 10,053 crore for the second quarter ended September 30, aided by a lower commission outgo.
The country's biggest insurer had reported a net profit of Rs 7,621 crore in the year-ago period.
The total income improved to Rs 2,39,614 crore in the latest September quarter compared to Rs 2,29,620 crore in the year-ago period, LIC said in a regulatory filing.
Its net premium income increased to Rs 1,26,479 crore in the second quarter of the current fiscal from Rs 1,19,901 crore in the same period a year ago.
During the quarter, renewal premium moved up

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O and MD R Doraiswamy said.
LIC has ensured that all intended benefits of GST changes are passed onto the customers, he said.
During the quarter, overall market share of LIC slipped below 60 per cent to 59.41 per cent for half year ended September 30, 2025 as compared to 61.07 per cent of first half of last financial year. Asked about the decline in market share, Doraiswamy said the focus of LIC would be on profitability and margin growth.
As far as commission outgo is concerned, it moderated to Rs 5,772 crore in the second quarter from Rs 6,542 crore in the same period a year ago.
The total expenses rose to Rs 2,30,160 crore in the quarter against Rs 2,22,366 crore in the same period a year ago..
The solvency ratio increased to 213 pe

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H1 FY26 was 36.31 per cent as compared to 26.31 per cent for the similar period of previous year.
Total premium during the first half rose to Rs 1,50,715 crore from Rs 1,44,696 crore in the same period a year ago.
“While we expand our overall profitability through diversified product mix and channel mix, we are also working towards optimising costs, and for H1 FY26 our overall expense ratio has decreased by 146 bps to 11.28 per cent,” he said.
As the leader of the life insurance industry in India, he said, “We are aware of our responsibility to enhance both insurance penetration and density and continue to focus our efforts and channel our energies into achieving Insurance for All by 2047,” he said. PTI DP DP MR
News – Press release

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India's service sector growth falls to 5-month low in Oct on competitive pressures, heavy rains: PMI
GST
Dated:- 6-11-2025
PTI
New Delhi, Nov 6 (PTI) India's services sector growth witnessed the slowest pace of expansion in five months in October, as competitive pressures and heavy rains in parts of the country led to a slower increase in output, according to a monthly survey released on Thursday.
The seasonally adjusted HSBC India Services PMI Business Activity Index fell from 60.9 in September to 58.9 in October, indicating the slowest pace of expansion since May.
Notwithstanding the moderation, the October Services PMI index was comfortably above both the neutral mark of 50 and its long-run average of 54.3.
In the Purch

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n services improved further, as signalled by another increase in external sales. The rate of expansion was solid, though the weakest since March, as per the survey.
Meanwhile, monitored firms suggested that the GST reform curbed price pressures. Input costs and output charges rose at the slowest rates in 14 and seven months, respectively.
Going forward, companies were strongly confident of a rise in business activity over the next 12 months.
Amid reports of efforts to support rising new-business intake, meet delivery deadlines, and maintain reliable services, companies recruited additional staff in October.
Meanwhile, the combined output of India's manufacturing and service sectors continued to expand sharply in October, but growth

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Proceedings under s.73(9) quashed for defective service; statutory hearing under s.75(4) held mandatory, fresh adjudication ordered
Case-Laws
GST
The HC held that the impugned proceedings under s.73(9) were vitiated by defective communication of the show-cause notice and by the Proper Officer's failure to afford the statutory hearing mandated by s.75(4); uploading the notice only under an “additional” tab did not constitute valid service under the WBGST/CGST regime, and the petitioner w

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Officer must choose between Section 129 or Section 130 CGST proceedings; petitioner allowed to file objections and prompt action
Case-Laws
GST
The HC disposed of the writ petition directing the respondent to permit the petitioner to file objections to the issued show-cause notice and to take expeditious action. The court held that the detaining officer may initiate proceedings under either Section 129 or Section 130 of the CGST Act but cannot proceed with both simultaneously; having com

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Survey-found excess stock must be assessed under s.73/74, not s.130 read with s.122, orders quashed
Case-Laws
GST
The HC quashed proceedings initiated under s.130 read with s.122 of the GST Act against the petitioner, holding that survey-discovered excess stock must be addressed under the statutory machinery of s.73/74 and not by invoking s.130. The court emphasized that the GST Act is a self-contained code prescribing specific procedures where goods are unrecorded in books, obliging th

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Writ petition dismissed as factual disputes suit appeal; petitioner allowed to file appeal with pre-deposit by 30 November 2025
Case-Laws
GST
The HC declined to exercise writ jurisdiction in a challenge to alleged fraudulent availment of Input Tax Credit, holding the dispute raises factual questions (inspection at the petitioner's registered premise found the petitioner non-existent) more appropriately determined on appeal rather than by writ. The petition was therefore dismissed, but t

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Section 107(6) inapplicable when not in force; appeal reinstated and remitted for condonation and merits under Section 107
Case-Laws
GST
The HC set aside the Appellate Authority's dismissal of the petitioner's appeal for delay and alleged non-compliance with a statutory pre-deposit, holding that Section 107(6) of the 2017 Act (pre-deposit requirement) did not apply as it was not in force when the appeal was filed or decided; non-existent preconditions cannot be imported to defeat a subs

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Petition allowed; authorities must immediately issue Form GST MOV-09/DRC-07 under Circular No.41/15/2018-GST to enable appeal
Case-Laws
GST
The petition is allowed and the impugned order is set aside. The HC directs the respondents/proper authority to forthwith issue Form GST MOV-09/DRC-07 on the petitioner's GST common portal in accordance with Circular No.41/15/2018-GST. The Court holds that where tax has been deposited under protest (or even if not expressly under protest) the tax au

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Petitioner loses challenge; GST registration cancelled from 30 June 2025, Rs.5 lakh costs for fraudulent input tax credit and misrepresentation
Case-Laws
GST
The HC adjudged that the Petitioner procured Input Tax Credit from fraudulent suppliers and deliberately misrepresented the nature and status of his business to mislead the Court and evade departmental proceedings. The HC upheld cancellation of the Petitioner's GST registration effective 30 June 2025, found the petition unsustainab

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Proceedings remanded for fresh hearing after petitioner given extension until 30 November 2025 to file SCN replies
Case-Laws
GST
HC remanded the impugned proceedings to the adjudicating authority, concluding that the Petitioner was denied opportunity to be heard where no reply to the SCNs had been filed. The Court granted the Petitioner an extension until 30 November 2025 to file replies to the SCNs and directed that, upon receipt of such replies, the Adjudicating Authority shall issue

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Writ dismissed; petitioner must pursue statutory appeal under s.107 CGST with requisite pre-deposit by 30 November 2025
Case-Laws
GST
The HC declined to entertain the writ, finding matters of alleged fraudulent availment of input tax credit ordinarily unsuitable for writ jurisdiction where complex factual and evidentiary inquiries and the protection of the public exchequer require exhaustion of statutory remedies. The Court held the Petitioner had received notices and filed responses, r

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Demand to recover already-paid tax held unsustainable; bank attachment lifted, only interest recovery permitted and attachment to reflect that.
Case-Laws
GST
The HC held that the demand in DRC-07 dated 31.12.2023, seeking recovery of tax already discharged, was prima facie unsustainable because Revenue's SCN/DRC-01 dated 12.04.2023 addressed only interest. Consequently, the attachment of the petitioner's bank account with the second respondent bank was declared unsustainable and must be

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Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelines
Case-Laws
GST
The HC remanded the matter for de novo adjudication, directing recalculation of interest only on belated tax payment by comparing the delay against monthly tax payment timelines under s.39 and returns filed in GSTR-3B, and by taking into account the debit entry dated 19.12.2022. The petitioner must, within 30 days of receipt of the order, file documentary c

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Penalty under Section 11AC(1)(c) and Section 122(2)(b) set aside for bona fide late reversal of input tax credit
Case-Laws
GST
The HC allowed the petition, holding that imposition of penalty under Section 11AC(1)(c) of the Central Excise Act read with Section 122(2)(b) of the CGST Act was unjustified. The Court observed that although the petitioner belatedly reversed proportionate input tax credit on obsolete/slow-moving inputs, no undue advantage accrued and the reversal was recorded i

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GST portal uploads authenticated by officer digital key valid without physical signature unless misuse shown; appeal under s.107 CGST permitted
Case-Laws
GST
The HC dismissed the challenge insofar as it sought to impugn the authenticity of the SCN and order on the ground of absence of physical signatures, holding that GST-portal uploads authenticated by the concerned officer's digital key and bearing officer name/designation are valid unless misuse of the digital key is shown. The petit

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Petitioner granted refund of Rs.10 crore taken involuntarily during search; payment quashed under Sections 73(5) and 74(5)
Case-Laws
GST
The HC allowed the petition, holding that the respondent authorities' receipt of Rs.10 crores from the petitioner during search/inspection/seizure proceedings was involuntary, without jurisdiction and contrary to the CGST Act. The payment was quashed as illegal, arbitrary and not a voluntary self-ascertainment under Sections 73(5)/74(5). The respondent

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Ruling finds coir non-woven felt is intermediate industrial input, classifiable under 94049000, attracts 12% GST
Case-Laws
GST
AAR held that the anonymized applicant's product is a non-woven coir felt/sheet predominantly composed of coir and constitutes an intermediate industrial input rather than a finished bedding or furnishing article; consequently it does not fall within the entry for finished bedding articles and is not covered by the provision excluding coir products under the bed

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Assessment orders under ss.73/74 quashed and matter remitted for de novo adjudication; petitioner must deposit 25% tax
Case-Laws
GST
The HC quashed the impugned assessment orders issued under ss.73/74 and remitted the matter to the 2nd respondent for de novo adjudication on merits for the relevant period. The court found the petitioner's replies to the show-cause notices to be skeletal and insufficient to address the allegations, and noted the petitioner's prompt resort to the HC follow

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