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Opposition MPs in RS demand funds for infrastructure, education, central schemes
GST
Dated:- 16-12-2025
PTI
New Delhi, Dec 16 (PTI) Opposition MPs in the Rajya Sabha on Tuesday raised demands for release of pending dues to states for various ongoing central schemes as they sought more funds for development of infrastructure, education and other welfare activities.
Participating in the debate on supplementary demands for grants, S Niranjan Reddy, YSRCP MP from Andhra Pradesh, said that out of the additional expenditure of Rs 1.32 lakh crore sought by the government, the net outgo (actual fresh cash to be withdrawn from the Consolidated Fund of India) amounts to Rs 41,455 crore.
According to him, a large portion of this fund ha

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d that while the government has reduced GST on fertilisers, insecticides and pesticides still attract high GST rates, increasing the burden on farmers..
Prakash Chik Baraik, AITC MP from West Bengal, praised Chief Minister Mamata Banerjee’s leadership but accused the Centre of not releasing funds worth Rs 2 lakh crore due to the state for several centrally-funded projects.
CPI (M) MP from Kerala, AA Rahim also accused the Centre of discriminating against the state in the release of funds for relief measures for flood and landslide victims. Rahim further criticised the Union Government for increasing GST on the sale of lottery tickets in the state.
Another MP from Kerala, Sandosh Kumar P, representing the CPI in the Rajya Sabha, dema

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nvestment reforms, Make in India and Startup India.
Tiwari said the Indian economy is performing extremely well under the Modi government, citing that 25 crore people have been lifted out of poverty, 54 universities and 12 IITs have featured in global rankings, grains are being exported to 131 countries, and India has become the world’s largest producer of milk, among several other positive developments.
G C Chandrashekhar of the Congress highlighted the “extra additional allocation of Rs 1.32 lakh crore”, claiming that unfortunately, the central government's allocation for popular programmes is not even implemented 50 per cent due to non-release of the funds. He also raised the issue of fertiliser subsidies and imports.
“India's ur

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Section 8 company under Companies Act 2013 treated as body corporate; sponsorship services taxable under GST on forward charge
Case-Laws
GST
The AAR held that the applicant, a not-for-profit entity incorporated under the Companies Act, 1882 and presently governed by s. 8 of the Companies Act, 2013, qualifies as a “company” and hence a “body corporate” under the Companies Act, 2013. It is neither a co-operative society nor a body corporate notified for exclusion. Consequently, for sponso

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AAR: JJM digitalisation and monitoring services treated as pure services, GST exempt under Notification 12/2017-CT, serial 3
Case-Laws
GST
AAR held that the applicant's activities for the State PHE Directorate under the JJM-comprising digitalisation and monitoring of water supply schemes, GIS-based data management, development and enhancement of software/applications (including Jal Mitra and UTWID generation), technical consultancy, documentation, and orientation programmes-constitute “

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Refund rejection communication u/s107(11) KGST & CGST held appealable; appellate dismissal set aside, remanded
Case-Laws
GST
HC held that the refund rejection communication issued under s.107(11) of the KGST & CGST Acts constituted a proper, appealable refund rejection order. The First Appellate Authority erred in summarily dismissing the appeal as not maintainable on the incorrect premise that no refund rejection order existed and without recording any findings on merits or considering

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AAR: Municipal service contracts to local authorities u/s2(69) CGST, composite supplies, exemption only via Entry 3A
Case-Laws
GST
AAR held that services provided by the applicant to designated Municipal Corporations and Municipalities are rendered to “local authorities” under s.2(69) CGST Act, as these bodies are “Municipalities” under Arts. 243P and 243Q of the Constitution. The activities are in relation to functions entrusted under Arts. 243G and 243W, read with the Eleventh and Twe

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Writ against GST demand dismissed; taxpayer directed to appeal u/s 107 CGST Act with extended deadline
Case-Laws
GST
HC held the writ petition challenging the GST demand order and SCN as not maintainable in view of the efficacious statutory appellate remedy under Section 107 CGST Act. The Court found the plea of non-access to the SCN and order via “additional notices' tab” not bona fide, noting the substantial delay, absence of explanation for non-response to SCN, and non-attendance of

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AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12/2017-CT(R)
Case-Laws
GST
AAR held that transfer of assets and liabilities from the transferor to the transferee constitutes a “service by way of transfer of a going concern as a whole or an independent part thereof” and is therefore an exempt supply under Sl. No. 2 of N/N 12/2017-CT(R). It further ruled that the work orders relating to digital asset management, GIS/WebGIS-based monitoring

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Carbonated drinks in restaurants are composite restaurant service under Clause 6(b) Schedule II, Entry 7, taxed 18% GST
Case-Laws
GST
AAR held that supply of carbonated drinks (aerated water) by the applicant's restaurant, whether served alone or along with food, constitutes “restaurant service” and a composite supply under Clause 6(b) of Schedule II. The beverages are value-added, served in restaurant glassware with accompaniments, and consumed using the restaurant's facilities, thus q

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GTA services via e-commerce portal to unregistered customers exempt under Sl. No. 21A, Notification 12/2017-CT (Rate)
Case-Laws
GST
AAR held that the applicant's proposed activities constitute “goods transport agency” (GTA) services because it will transport goods by road and issue consignment notes transferring lien and responsibility for safe delivery. Issuance of a consignment note was treated as a sine qua non for GTA status, consistent with the pre-GST service tax regime. The end c

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AAR clarifies medicaments under pharmacopoeia formulas taxed at 5% GST under HSN 30039014, 30049014, Notification 1/2017
Case-Laws
GST
AAR held that the applicant's products qualify as “medicaments” under the GST Tariff when manufactured exclusively as per formulae in the specified authoritative pharmacopoeias. Medicaments consisting of two or more constituents, mixed for therapeutic or prophylactic use and not put up in measured doses or retail packing, are classifiable under HSN 30039

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Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N/N 12/2017-CT
Case-Laws
GST
AAR held that security and scavenging services provided by the applicant to Government of West Bengal medical colleges and hospitals are exempt from GST under Entry 3 of N/N 12/2017-CT (Rate) dated 28.06.2017. The authority found the services to be “pure services” (no supply of goods), supplied to the State Government, and in relation to functions entrus

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Tax demands before 04.09.2019 barred against successful resolution applicant due to IBC clean slate after CIRP
Case-Laws
GST
HC, dealing with tax demands post-CIRP under IBC, held that in view of prior coordinate bench rulings in the petitioner's own matters and the language of NCLT orders, the relevant date of final approval of the resolution plan is 04.09.2019, when the new management assumed control on a “clean slate” basis. Consequently, the impugned order raising demands for the pe

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Jal Jeevan Mission data collection via mobile app held exempt pure service under Art. 243G, 243W, Notification 12/2017-CT
Case-Laws
GST
AAR held that the applicant's services of collecting household data through a mobile app for Functional Household Tap Connection (FHTC) under the Jal Jeevan Mission constitute pure services in relation to functions entrusted to Panchayats and Municipalities under Art. 243G and 243W of the Constitution. The activities, involving software development and

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GST exemption for JJM pure services: data validation, GIS work, training under Notification 12/2017-CT, Serial No.3
Case-Laws
GST
AAR held that the applicant's activities relating to field-level data validation of Functional Household Tap Connections, orientation programmes for mission stakeholders, and GIS-based collection and visualization of components of Piped Water Supply Schemes are integrally connected to supply of safe drinking water under JJM. These services fall within functio

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Clarifying CGST Sections 129 and 130: Confiscation Threshold, Tax Evasion Intent, and Limits After Section 67(6) Omission
Case-Laws
GST
HC upheld the independence and mutual exclusivity of Sections 129 and 130 CGST, holding that confiscation under Section 130 can be invoked at the threshold if, upon interception and seizure during transit, the proper officer forms an opinion of intention to evade tax based on attendant circumstances. Section 129 applies where no such intention is found,

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Contractor allowed to seek refund of differential GST on pre-GST works contracts, similar to earlier writ directions
Case-Laws
GST
HC dealt with a writ petition seeking refund of differential GST (GST minus VAT) on works contracts executed under the earlier VAT regime, where contractors had not remitted GST. Noting that a co-ordinate Bench had already issued comprehensive directions on an identical issue, the HC held the petitioner similarly circumstanced and entitled to the same relief

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Interim Protection Granted Against Composite Section 74 CGST Demand-Cum-Show Cause Notices Covering Multiple Tax Periods
Case-Laws
GST
HC entertained a challenge to a composite demand-cum-show cause notice issued under Section 74 of the CGST Act, 2017 covering multiple tax periods. Observing that a coordinate bench had earlier granted a reasoned interim order in similar matters, and that no contrary view had been taken by any other bench, the HC applied the rule of consistency and noted

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Tax authority told to adjust SGST and CGST toward IGST and refund excess u/s 77 GST Act
Case-Laws
GST
HC quashed the impugned orders concerning misclassification of tax paid under SGST and CGST instead of IGST. It directed the tax authorities to reconsider the matter afresh by duly appropriating the amounts already deposited under SGST and CGST towards the IGST liability. The Court further mandated that, upon such reconsideration, any excess payment or refund legitimately due to the pet

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Proceedings u/s73 U.P. GST Act Void When Initiated Against Deceased Proprietor Without Notifying Legal Heirs
Case-Laws
GST
HC quashed proceedings initiated under s.73 of the U.P. GST Act, 2017 against a proprietary concern whose sole proprietor had died prior to issuance of show cause notice. The Court held that s.93 governs the liability of legal representatives for tax, interest or penalty post death, but does not authorize determination of liability in the name of a deceased person.

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Contractor entitled to reimbursement of extra tax from KVAT to GST transition on ongoing works, with returns relaxed
Case-Laws
GST
HC held that the petitioner-contractor is entitled to reimbursement of differential tax arising from transition from KVAT to GST in respect of ongoing works contracts, following its earlier decision in a similar matter. The respondent-State and its agencies were directed to segregate pre- and post-01.07.2017 work, assess tax liability under KVAT for pre-GST

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GST demand on escrowed lease amounts for government entities quashed, relying on Finance Ministry clarification and exemption
Case-Laws
GST
HC examined the levy of GST on lease amounts deposited in an escrow account, meant to be ultimately transferred to the Ministry of Urban Development or the Consolidated Fund of India. Petitioner contended that receipts included consideration from Government Departments and Autonomous Bodies, which are exempt from GST, and that demand raised on the e

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Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declined
Case-Laws
GST
HC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory remedy under the GST appellate mechanism. Relying on the principle that complex factual disputes and voluminous evidence must be examined by the appellate authority, HC relegated the Petitioner to appeal under Section 107 of the CGS

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GST on chit funds: Only foreman commission taxable; interest and penalties on subscriber defaults treated as exempt loans
Case-Laws
GST
HC held that while remuneration/commission up to 7% of the gross chit amount received by the foreman is taxable under GST as per Section 21(b) of the Chit Funds Act, 1982, interest and penalty recovered from defaulting subscribers under Section 21(c) are of a different character. Relying on the characterization of chit amounts as loans recoverable as de

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Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)
Case-Laws
GST
HC held that petitioner, an Input Service Distributor, could not be denied transition and distribution of eligible ITC merely due to GSTN portal glitches that prevented timely filing of TRAN-01 and consequent distribution within one month under Rule 39(1)(a) of the CGST Rules. Interpreting Section 140(7) CGST Act, the HC held that legitimate transitional credit, clearly re

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IndiGo moves Delhi HC seeking refund of Rs 900 crore Customs duty
GST
Dated:- 12-12-2025
PTI
New Delhi, Dec 12 (PTI) InterGlobe Aviation, which operates the IndiGo airline, on Friday approached the Delhi High Court seeking refund of more than Rs 900 crore paid as Customs duty on aircraft engines and parts re-imported into India after overseas repairs.
The plea came up before a bench of Justices Prathiba M Singh and Shail Jain. However, Justice Jain recused herself from hearing the matter since her son is a pilot with IndiGo.
The matter will now be heard by another bench subject to the orders of the chief justice.
IndiGo, in its plea, contended that the levy of Customs duty on such re-imports was unconstitutional and amounted

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