Author: admin_gst

Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached
Case-Laws
GST
The HC set aside the impugned order dated 27.12.2023, holding that initiation under Section 73 was unlawful for lack of a formal, duly authenticated show cause notice (SCN) as mandated by Section 73 and Rule 142(1)(a); a summary in FORM GST DRC-01 and an attached statement cannot substitute a proper SCN. The court found failure to authenticat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petition denied for permanent relief against GST registration cancellation; conditional relief granted subject to undertaking and regular returns
Case-Laws
GST
The HC dismissed the petition insofar as it sought permanent relief against the cancellation of the petitioner's GST registration but granted conditional relief. The court noted non-furnishing of statutory returns for a continuous six-month period but acknowledged the petitioner's deposit of substantial outstanding tax, interest

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Acquisition cost of fleet operators to decline after GST reduction: Crisil Ratings
GST
Dated:- 27-10-2025
PTI
Kolkata, Oct 27 (PTI) Crisil Ratings said post the rationalisation of GST on commercial vehicles, acquisition of new fleet by the operators would decline substantially.
It said in a statement on Monday that GST on commercial vehicles has been reduced to 18 per cent from 28 per cent.
“This will bring down the acquisition cost of fleet operators,” it said.
Domestic commercia

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Regular bail granted where arrest on 26.08.2025 lacked subjective satisfaction and no “reason to believe” under s.69 CGST Act
Case-Laws
GST
The HC allowed the applicant's prayer for regular bail and ordered release on bail subject to specified conditions to be observed pending investigation and trial. The court found arrest dated 26.08.2025 occurred without requisite subjective satisfaction and absent the statutory “reason to believe” under s.69 CGST Act. The court recorded that substan

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Anticipatory bail granted under Ss.120B,420,467,468,471,473,474 IPC where probe finds alleged GST ID fraud; cooperation negates custody
Case-Laws
GST
HC granted the applicant pre-arrest bail in Itanagar P.S. Case No. 182/2024 for offences punishable under Ss. 120B, 420, 467, 468, 471, 473 and 474 IPC, holding that the investigation prima facie indicates fraudulent procurement of a GST ID and fabrication of documents. The court found the applicant had cooperated, appeared before the IO,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST registration cancelled under Section 29(2)(c) may be restored by filing returns and paying dues under Rule 22 proviso
Case-Laws
GST
The HC disposed the writ petition directing that, because the GST registration was cancelled under Section 29(2)(c) for non-furnishing of returns for six months, the petitioners may seek restoration by approaching the duly empowered officer within two months. If the petitioners furnish all pending returns and make full payment of tax dues with applicabl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Central Government amends integrated tax exemption definition for nominated agencies, citing Notification No. 45/2025-Customs, effective 1 Nov 2025
Notifications
GST
The Central Government amends the earlier integrated tax rate notification on exemptions for supply of gold, silver or platinum by nominated agencies to registered persons by substituting clause (c) of the Explanation to redefine “Nominated Agency” as the entities listed in Lists 13, 14 and 15 appended to Table I of notific

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Government amends Notification No.26/2018-Central Tax (Rate) substituting clause (c) Explanation, redefining “Nominated Agency” per Notification No.45/2025
Notifications
GST
The government amends Notification No. 26/2018-Central Tax (Rate) to substitute clause (c) in the Explanation, redefining “Nominated Agency” to mean entities listed in Lists 13-15 appended to Table I of Notification No. 45/2025-Customs; the amendment pertains to the central tax exemption framework for nominated agen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Quashing GST registration cancellation for lack of adjudicator, notice and hearing; violation of Articles 14 and 19(1)(g)
Case-Laws
GST
The HC quashed cancellation of the petitioner's GST registration and allowed the petition, holding the impugned quasi-judicial order unlawful for failure to disclose the adjudicating officer, failure to afford adequate notice and personal hearing, and consequent violation of principles of natural justice and the petitioner's Article 19(1)(g) liberty to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Thippi residue from cassava starch is classed as Chapter 23 (tariff 2303 1000), not Chapter 11; GST applies under 02/2017-CT(Rate)
Case-Laws
GST
The AAR holds that the applicant's material, being the residue (“thippi”) generated in Stage-I cassava starch manufacture and sold for further processing/animal feed, is not cassava flour or cassava starch and is classifiable as a residue/waste under Chapter 23 (tariff item 2303 1000). The material is marketable but arises as a by-product/resid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notifications' Entry 9 and Entry 10 quashed for imposing duplicate IGST on service element within composite goods supply
Case-Laws
GST
The HC allowed the petition, holding that the impugned declarations under Entry 9 and Entry 10 of the Notifications dated 28.06.2017 are ultra vires the Constitution and the IGST Act insofar as they seek to impose IGST on a service component already subsumed within a composite supply of goods taxed under IGST. Applying binding higher-court authority, the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

HSN 23061020 cotton seed de-oiled cake classified as oil-cake residue; exempt from GST from 22.09.2017, no ITC
Case-Laws
GST
AAR held that cotton seed de-oiled cake (HSN 23061020) constitutes an oil-cake residue under Chapter 23 and is classified within tariff heading 230610; accordingly its tax treatment changed by notifications: from 01.07.2017 to 21.09.2017 the product was exempt only when supplied as aquatic, poultry or cattle feed and taxable at 2.5% CGST+2.5% SGST if used otherwis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Matter remitted for de novo GST adjudication; petitioner to pre-deposit 50% via electronic cash ledger, file reply in 30 days
Case-Laws
GST
HC remitted the matter to the respondent for de novo adjudication of the GST DRC-01 notice and impugned assessment order, directing the petitioner to effect a pre-deposit of 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order; any earlier deposits or recoveries shall be set off against this pre-depo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Matter remitted for fresh consolidated order under Rule 16(5); ITC demand reopened, petitioner to deposit 50% disputed tax
Case-Laws
GST
HC remitted the matter to the 1st Respondent Assistant Commissioner (ST) (FAC) to pass a fresh, consolidated order on all issues other than the demand previously confirmed solely for belated availing of Input Tax Credit (ITC), in light of the retrospective insertion of Rule 16(5) into the GST Rules effective 01.07.2017. The Court held the amendment war

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Writ dismissed: Section 161 rectification denied; valuation, Section 15(2)(b) and Section 6(2)(b) disputes require adjudication
Case-Laws
GST
The HC dismissed the petition and rejected petitioners' application under Section 161 of the CGST Act for rectification of the show-cause notice, holding no error apparent on the face of the record. The court found that alleged numerical or valuation errors in the SCN can be contested by filing a response with supporting documentary evidence befor

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IGST on ocean freight held ultra vires; refund Rs. 2.62 crore ordered and interest payable; Sections 54/56 inapplicable
Case-Laws
GST
The HC held that the impugned IGST levy on ocean freight under the reverse-charge notifications was ultra vires and contrary to the GST scheme, requiring refund of Rs. 2,62,37,558 paid by the Petitioner; the Respondents have refunded that amount. The petition further succeeded in claiming interest of Rs. 71,31,225, which the HC directed the Respondents to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definition
Case-Laws
GST
AAR held that the applicant's proposed B+G+31 service apartment constitutes construction of commercial buildings and not multi-storied residential construction for tax classification purposes. The Authority found that statutory rate notifications permit the use of a building to be declared to RERA or the competent authority

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Union Finance and Corporate Affairs Minister Smt. Nirmala Sitharaman inaugurates newly-constructed Central Goods and Services Tax (CGST) Bhawan, in Ghaziabad, today.
GST
Dated:- 24-10-2025

New CGST Bhawan, Ghaziabad, as a symbol of modern India's commitment to good governance – where infrastructure meets innovation and efficiency aligns with empathy, says FM Smt. Nirmala Sitharaman
Need for next-generation revenue infrastructure to work in tune with next-generation taxation: Union Finance Minister
GST 2.0 has created a remarkable global buzz and stands as a symbol of India's progressive economic vision: FM Smt. Sitharaman
New CGST Bhawan in Ghaziabad brings CGST Ghaziabad Commissionerate, CGST Audit Commissionerate & CGST Appeals Commissionerate, and Pay & Accounts Office under one roof to achieve administrative synergy and operational efficiency
The new state-of-the-art green complex comprises two basements and seven floors spread across 2.21 acres, with parking for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

:
* Disciplinary proceedings against the officials at different levels in the CGST field formations be concluded expeditiously in a time-bound manner within prescribed timelines given by DoPT and CVC.
* Swift conclusion of disciplinary proceedings reinforces accountability within the organisation.
Smt. Sitharaman said that these proceedings send a clear message that misconduct, dereliction of duty, or unethical behaviour will not be tolerated.
Prolonged proceedings unfairly affect the morale and reputation of the officers involved – particularly the innocent. For those wrongfully accused, early closure brings relief and restoration of dignity, She added.
The Union Finance Minister also exhorted that motto for CBIC should be: “गलत किया तो खैर नहीं, सही किया तो कोई बैर नहीं

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

li and has made life easier for the common man – a fact reflected in the surge of purchases, production, and online transactions following its implementation. Smt. Sitharaman commended the Central Board of Indirect Taxes and Customs (CBIC) for its efficiency and appreciated the successful rollout of GST 2.0 ahead of the Diwali deadline set by the Prime Minister.
Earlier, in his welcome address, Shri Sanjay Kumar Agarwal, Chairman, CBIC, highlighted the department's unwavering focus on efficient taxpayer services, digital transformation, and sustainable infrastructure.
The event concluded with a Vote of Thanks by Shri Sanjay Mangal, Chief Commissioner, CGST Meerut Zone.
Shri Surjit Bhujabal, Member (Zonal), other Members and senior officers of CBIC; Commissioner, CGST Ghaziabad; senior officials from Centre and State departments, and members of the trade and tax professional associations, were also present on the occasion.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Make life easier for honest taxpayers, provide no comfort to dishonest ones: FM tells GST officers
GST
Dated:- 24-10-2025
PTI
Ghaziabad, Oct 24 (PTI) Finance Minister Nirmala Sitharaman on Friday asked GST officers to be polite and make life easier for honest taxpayers, but deal firmly with dishonest ones.
Speaking at the CGST building inauguration here, the minister flagged the need for “timely conclusion” of disciplinary proceedings against officers, and said by doing so the Central Board of Indirect Taxes and Customs (CBIC) would send a clear message that misconduct, dereliction of duty or unethical behaviour will not be tolerated.
Asking field officers to use technology for faster registration approvals and grievance redressal, Sitharaman also tasked them to “proactively” undertake trade facilitation measures. “There is no iron wall between you and trader, there is thin air. You can understand where the difficulty is, rather than muddying it up any further.” She s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

col or SoP.
On the issue of disciplinary proceedings against departmental officers, Sitharaman said swift conclusion of such proceedings reinforces accountability within the organization.
“Prolonged proceedings unfairly affect the morale and reputation of the officers involved – particularly the innocent. For those wrongfully accused, early closure brings relief and restoration of dignity. The Motto for disciplinary matters should be: Galat kiya hai toh khair nahi, sahi kiya hai toh koi bair nahi (If you do wrong, you won't be forgiven, if you are right, there would be no ill feeling against you),” Sitharaman said.
The minister also nudged Goods and Services Tax (GST) officers to make use of technology to reduce the compliance burden on taxpayer seeking GST registration.
“Technology and risk-based parameters must do the heavy lifting and not the taxpayer. We do not want anybody from the field formation adding one little more burden or onus on the taxpayer. Technology should be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ld formation is to operationalise it without friction,” Sitharaman said.
She also said that GST Seva Kendra across India should be well-staffed, accessible and properly maintained, so that taxpayers receive timely and quality assistance. There must be a dedicated helpdesk for GST registrations to facilitate the taxpayers in the application process. “Field units must conduct an internal audit of the functioning of the GST Seva Kendras and take action on the shortcomings faced by the taxpayers,” Sitharaman said.
Quoting Confederation of All India Traders (CAIT) data on festive retail sales and e-commerce transaction which show there has been a boom in sale of goods and services after GST rates were slashed effective September 22, Sitharaman said: “What do these numbers tell us? They tell us that our economic policies including the recent GST rate rationalization – is having a meaningful impact.” Effective September 22, next-generation GST reform was implemented under which it becam

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Be polite, empathetic in dealing with honest taxpayers: Sitharaman tells GST officers
GST
Dated:- 24-10-2025
PTI
Ghaziabad, Oct 24 (PTI) Finance Minister Nirmala Sitharaman on Friday said GST officers should be polite and empathetic in dealing with honest taxpayers and asked them to use technology for faster registration approvals and grievance redressal.
She also asked field formations to “proactively” undertake trade facilitation measures. “There is no iron wall between you and trader, there is thin air. You can understand where the difficulty is, rather than muddy it up any further,” she said.
Speaking at the inauguration of the CGST building in Ghaziabad, the minister flagged the need for timely conclusion of any discipl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

treated”, Sitharaman also said that laid down SoP should be followed to bring the “bad sheep” to the books. “But don't look at everybody with suspicion,” the minister said.
“I do not want comfort given to dishonest taxpayers in any way. You do not have to be subjective with them (dishonest taxpayers), there is a laid protocol, deal with them in that way…be polite and get your work done as per the SoP”, she said.
The minister also nudged Goods and Services Tax (GST) officers to make use of technology to reduce the compliance burden on taxpayer seeking GST registration.
“Technology and risk-based parameters must do the heavy lifting and not the taxpayer. We do not want anybody from the field formation adding one little more burden or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Set aside order blocking petitioner's credit ledger for failure to follow Rule 86-A; relief conditional on Rs.6.5 crore bank guarantee
Case-Laws
GST
The HC sets aside the impugned order dated 8/9/2025 that blocked the petitioner's credit ledger account for failure to comply with the procedural mandate of Rule 86-A, noting the absence of contemporaneous reasons and insufficiency of the “reason to believe” standard as applied; the tribunal/authority is also directed to provide a post-deci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 62(2) deeming protects taxpayer who filed returns and paid assessed UPGST; Section 79 liens and freezes held ultra vires
Case-Laws
GST
The HC held that the petitioner, having subsequently filed requisite returns and paid assessed tax following issuance of best-judgment assessment orders under s.62(1) of the UPGST Act, benefited from the deeming fiction in s.62(2) so that further demands were required to be withdrawn. Creation of liens and freezing of the petitioner's bank accoun

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

HUL's Q2 profit up 3.8 pc to Rs 2,694 cr; sales see flat volume growth
GST
Dated:- 23-10-2025
PTI
New Delhi, Oct 23 (PTI) FMCG major Hindustan Unilever Ltd (HUL) on Thursday reported a 3.8 per cent rise in consolidated net profit at Rs 2,694 crore and sales was up 2.1 per cent in the September quarter of FY'26 with a “flat underlying volume growth” due to the transitory impact of GST changes and prolonged monsoon in parts of the country.
HUL, which owns popular brands such as Rin, Surf Excel, Lux, Horlicks etc had logged a net profit of Rs 2,595 crore in the July-September quarter a year ago.
The company's revenue stood at Rs 16,034 crore in the July-September quarter of this financial year, up from Rs 15,703 crore in the co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the corresponding quarter a year ago.
However, Profit After Tax grew by 4 per cent, primarily driven by one-off positive impact (Rs 184 crore) pursuant to resolution of prior years’ tax matters between UK and Indian tax authorities,” it said.
HUL's total expenses in the September quarter were at Rs 12,999 crore, up 3.32 per cent.
Its total income, which includes other revenue, was up 1.5 per cent to Rs 16,388 crore.
“We delivered a competitive performance with an Underlying Sales Growth (USG) of 2 per cent and an EBITDA margin of 23.2 per cent in the quarter,” HUL CEO and Managing Director Priya Nair said.
The latest GST reforms are a positive step by the government to drive consumption, expected to increase disposable income a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he transitory impact of GST rate rationalisation. Skin Care, including Colour Cosmetics, grew by high single digits, driven by continued momentum in the Future Core and Market Makers portfolio, and a well-executed winter loading ahead of the season,” it said.
HUL's revenue from Personal Care was flat at Rs 2,425 crore in the September quarter. It was at Rs 2,411 crore in the corresponding quarter.
According to HUL, the segment was “impacted by GST rate transition in the quarter”.
HUL's revenue from food was up 1.73 per cent in the September quarter to Rs 3,869 crore. This was at Rs 3,803 crore in the corresponding July-September quarter a year ago.
The segment has a double-digit growth in beverages supported by overall performance a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

HIGHLIGHTS
GST
Dated:- 19-10-2025
PTI
New Delhi, Oct 19 (PTI) Following are the top stories at 1 PM: NATION CAL8 BH-POLLS-GIRIRAJ SINGH (12.41 pm)
Union min Giriraj Singh courts controversy with remark against a minority community Patna: Union minister Giriraj Singh has once again courted controversy by making a scathing remark against a minority community, saying that he doesn't need the votes of 'namak haraams' (betrayers).
MDS2 KA-RSS-MARCH (9.33 am)
Karnataka: Authorities deny permission for RSS march in Chittapur Kalaburagi (Karnataka): Authorities in Chittapur, the home constituency of Minister Priyank Kharge, have denied permission for the RSS route march on Sunday, citing the possibility of disru

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

didates being either sons, daughters, wives or close relatives of established politicians. By Pramod Kumar
CAL7 BH-POLLS-TRANSGENDER CANDIDATE (11.56 am)
Joined politics on people's call, they will lead me to victory: Jan Suraaj's transgender candidate Patna: Priti Kinnar, a transgender social worker who is set to take on Bihar's Education Minister and sitting JD(U) MLA Sunil Kumar in Bhorey assembly seat in Gopalganj district on a Jan Suraaj ticket, said she has responded to people's call to enter politics and exuded confidence that the masses would ensure her win. By Suraj Kumar
DES5 JK-PANDITS-SIRWAL (11.56 am)
Kashmiri Pandits' plight neglected, used for 'political gains': J&K BJP leader slams party Jammu: Accusing hi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Govt extends deadline for filing GSTR-3B return till Oct 25
GST
Dated:- 19-10-2025
PTI
New Delhi, Oct 19 (PTI) The government on Sunday extended the due date for filing the monthly GSTR-3B tax payment form by 5 days till October 25.
The Central Board of Indirect Taxes and Customs (CBIC), in a notification, said the GSTR-3B filers for September and the July-September quarter can pay taxes by October 25.
“@cbic_india extends the GSTR-3B filing deadline,” the CBIC said in a post on X.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =