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Composite food pack is a mixed supply under s.8(b) CGST; classification follows the predominant chana dal at 5% GST
Case-Laws
GST
AAR held that the product constitutes a mixed supply under s.8(b) of the CGST Act, 2017 and must be classified by reference to the constituent supply attracting the highest rate of tax; where more than two supplies are combined, the rate and HSN of the component with the highest applicable tax governs classification. In the instant case all constituent items

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Blended 'cotton seed cattle feed' classified as oilcake under HSN 23061090; not exempt under Serial No. 102, taxable at 2.5%
Case-Laws
GST
AAR held that the proposed blended “cotton seed cattle feed” supplied by the applicant does not qualify for exemption under Serial No. 102 of the Central Tax Rate Notification and is not a new product altering the nature or identity of its constituent oilcakes. The AAR classified the product under HSN 23061090 as oil-cake/other solid residues and hel

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Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered recipients (1)
Case-Laws
GST
AAR holds that where goods are supplied to an unrelated person for a price that is the sole consideration, transaction value under s.15(1) of the CGST Act governs. Supplies to a related person are taxable supplies; valuation among related/distinct persons is to be determined per Rule 28 (open market value, like-ki

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Petition allowed, impugned order set aside; matter remitted to second respondent for fresh adjudication and hearing
Case-Laws
GST
The HC allowed the petition, set aside the impugned adjudication order and remitted the matter to the 2nd respondent for fresh adjudication. The court found that the petitioner did not receive statutory notices and had been deprived of an opportunity to file replies/documents, and despite the revenue's contention that limitation was extended by executive noti

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Petition dismissed; show-cause notice upheld as not wholly without jurisdiction; demerger and 2018 Notification require full adjudication
Case-Laws
GST
The HC dismissed the petition and upheld the validity of the impugned show-cause notice issued to the transferor company, holding that the notice is not shown to be wholly without jurisdiction; factual and jurisdictional questions relating to the demerger and retrospective operation of the 2018 Notification require examination and cannot

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Refund under Section 54 CGST Act available only for excess tax paid; cess payment not eligible – matter remitted
Case-Laws
GST
The HC held that a refund under Section 54 of the CGST Act lies only where a registered person has paid tax in excess of liability; the petitioner had not paid excess GST but only discharged the compensation cess due, so the refund claim was not maintainable on that basis. The court set aside the respondent No.2's order dated 26.10.2020 and remitted the matter f

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CBI books CGST official in Jaipur in disproportionate assets case
GST
Dated:- 31-10-2025
PTI
New Delhi, Oct 31 (PTI) The Central Bureau of Investigation has registered a case against a tax official in Jaipur for amassing assets worth Rs 2.54 crore disproportionate to his known sources of income, a spokesperson said on Friday.
She said Rati Ram Meena, Assistant Commissioner, Central Goods and Services Tax Jaipur, illicitly amassed pecuniary resources and properties in his own name an

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CBI registers case against Asstt. Commissioner CGST, Jaipur for amassing Disproportionate Assets
GST
Dated:- 31-10-2025

The Central Bureau of Investigation (CBI) has registered a case on 28.10.2025 against an Asstt. Commissioner, CGST, Jaipur, on the allegations that the accused enriched himself illicitly by amassing pecuniary resources and properties, in the name of self and family members.
It is alleged that the accused while serving in the offices of CGST at Jaipur and Ahmedabad

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CGST Delhi South Commissionerate busts a case of fraudulently availing of Input Tax Credit (ITC) of around Rs. 31.95 crore by a firm; one arrested
GST
Dated:- 31-10-2025

The Anti-Evasion Branch of CGST Delhi South Commissionerate has unearthed a large-scale case of fraudulently availing Input Tax Credit (ITC). Director of the company has been arrested for orchestrating the evasion of Goods and Services Tax (GST) of approximately Rs. 31.95 crore and produced before the competent judicial authority, which has remanded him to judicial custody of 14 days. The investigation revealed that the company is actively engaged in availing fraudulent Input Tax Credit solely on the basis of invoices without any underlying supply of goods or s

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GST returns pending for 3 years to get time-barred from November tax period: GSTN
GST
Dated:- 31-10-2025
PTI
New Delhi, Oct 31 (PTI) Businesses will not be able to file GST returns which are due for three years or more beginning the November tax period, GST Network (GSTN) has said.
In an advisory, GSTN, which handles the technology backbone, said monthly, quarterly and annual returns for all GST-registered businesses will be barred from filing after the expiry of three years from t

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Assessment order quashed for violating Rule 142(1A) CGST Rules 2017; notice required before assessment, remanded for fresh assessment after notice
Case-Laws
GST
The HC allowed the writ petition, holding that the impugned assessment order violated Rule 142(1A) of the CGST Rules, 2017 and principles of natural justice by failing to serve a prior show-cause notice; the Court adhered to its consistent jurisprudence that non-issuance of the requisite notice vitiates the assessment process. T

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Rule 86A powers limited to credit shown in Electronic Credit Ledger on date of blocking order; excess credits restored
Case-Laws
GST
The HC held that the powers under Rule 86A of the CGST Rules may be exercised only in respect of input tax credit reflected in the Electronic Credit Ledger on the date of making and serving the impugned blocking order. Applying precedent, the court quashed and set aside the impugned order insofar as it exceeded that scope and directed the Respondents to re

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Interest under s.50 on GST stops once tax deposited into government account; no interest accrues until return filed
Case-Laws
GST
HC held that under s.50, interest on GST accrues only until the liability crystallises on filing of the return in Form GSTR-3B or upon debit in the electronic cash ledger; however, where an assessee had deposited tax and interest which was immediately credited to the Government account and subsequently debited from the electronic cash ledger on filing the ret

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Quashed adjudication for lack of natural justice: no show-cause notice, reply deadline, or personal hearing; order vacated with conditions
Case-Laws
GST
The HC quashed and set aside the impugned adjudication order and allowed the writ petition filed by the anonymized petitioner, holding that principles of natural justice were violated because no show-cause notice, filing date for reply, or opportunity for personal hearing was communicated prior to the order; the court noted systemic def

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Bail granted for accused in alleged fraudulent Input Tax Credit case; offences compoundable, documentary evidence reduces need for custody
Case-Laws
GST
The HC allowed the petitioner's regular bail application, observing that alleged offences of fraudulent availment/utilization of Input Tax Credit involve statutory punishments attracting imprisonment up to five years but are compoundable; liability for exact tax evasion remains to be determined by assessment/adjudication. The court foun

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Audit under Section 65 CGST Act held timely; pre-SCN reply period breached, SCN quashed and matter remitted
Case-Laws
GST
HC held that the audit under Section 65 CGST Act was not time-barred: the audit commencement date was fixed as the day after the Petitioner's final submission, mandating conclusion within three months, and the audit report dated 11 Feb 2025 and communicated 13 Feb 2025 was within limitation. Conversely, the show-cause notice issued on 27 Nov 2024 was quashed for brea

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Statutory and pre-approval claims extinguished on approval under Section 31; post-approval notices and recovery barred
Case-Laws
GST
The HC allowed the petition, quashing and setting aside the impugned order dated 25 February 2025, holding that statutory and other pre-approval claims not incorporated in an approved resolution plan stand extinguished on the date of approval under Section 31, IBC. The court found respondents' issuance and disposal of a show-cause notice post-approval to b

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Petition dismissed; file fresh representation on alleged illegal deductions and GST-inclusive rate recomputation – authorities must decide within three months
Case-Laws
GST
HC disposed the writ petition, directing that if the Petitioner files a fresh representation regarding alleged illegal deductions and recomputation of normative rates to include the GST component, the Respondents shall adjudicate the representation in accordance with law within three months from filing. The petition

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Planning, estimates and DTP services for public building works not GST-exempt under Article 243G/243W absent direct municipal function link
Case-Laws
GST
The AAR held that the applicant's supply of planning, estimates and DTP services for building works to a state R&B department do not attract GST exemption under the entries linked to Article 243G/243W unless the services bear a direct and proximate relationship to a function entrusted to a Panchayat or Municipality. Exemption notificat

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Advisory : Introduction of Import of Goods details in IMS
GST
Dated:- 30-10-2025

The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period. It enables recipient taxpayers to accept, reject, or keep pending their individual records uploaded by their suppliers through GSTR-1/1A/IFF. To further enhance the taxpayer convenience, a new section for “Import of Goods” has been introduced in IMS wherein the Bill of Entry (BoE) filed by the taxpayer

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Advisory to file pending returns before expiry of three years
GST
Dated:- 30-10-2025

As per the Finance Act, 2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.
Hence, above mentioned returns will be barred for filing after the expiry of three years from

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Adjudication orders quashed for denying personal hearing under Section 73 GST; orders invalid, remand for fresh proceedings
Case-Laws
GST
The HC held that the impugned adjudication orders dated 31.12.2023 and 23.09.2025 are unsustainable for having been passed without affording personal hearing, thereby violating principles of natural justice under Section 73 of the GST Act. Observing that personal hearing must ordinarily be offered before any adverse adjudicatory order and that waiver

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Petitioner allowed to file appeal under s.107 against January 26, 2025 order despite payment under s.74(9); limitation not barred
Case-Laws
GST
HC dismissed the writ by permitting the Petitioner, who had already paid the penalty levied under s.74(9) of the respective GST enactments, to challenge the impugned order dated 26.01.2025 before the Appellate Authority under s.107 within thirty days from receipt of this judgment. The Appellate Authority is directed to admit and decide the appea

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Order nullified; refund of Rs. 2,58,700 ordered after GST exemption under Entry No.12, Central Tax Notification No.12/2017
Case-Laws
GST
The HC quashed the impugned order directing the petitioner to pay alleged deficit stamp duty and penalty, finding the respondent's determination misconceived insofar as renting/leasing of a residential dwelling is exempt from GST under Entry No. 12 of Central Tax Notification No. 12/2017. The court held the petitioner's challenge meritorious, declared

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Transfer of specific construction unit as going concern (SAC 997119) attracts 18% GST but exempt under Notification No.12/2017-CT (Entry No.2)
Case-Laws
GST
The AAR concluded that the proposed transfer of the specific construction-unit by the Applicant to the Transferee constitutes a transfer of a business/going concern rather than addressing the undefined concept of “slump sale.” The supply, when characterized as a going concern, falls under SAC 997119 and ordinarily attracts GST at 18

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