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Orders under s.73 GST quashed for denying personal hearing; matter remitted for de novo adjudication
Case-Laws
GST
The HC held that the impugned adjudication orders passed under s.73 of the GST Act violated principles of natural justice by denying personal hearing; in light of the Division Bench's pronouncement that personal hearing must ordinarily be afforded before adverse adjudicatory orders, the Court quashed the orders dated 11.12.2023 and 09.09.2025 as unsustainable. The matter is

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Bail granted to accused in alleged Rs.185 crore GST fraud; release on surety and compliance with conditions
Case-Laws
GST
The HC allowed the applicant's bail application and ordered release on furnishing requisite surety and complying with imposed conditions. The court noted allegations of large-scale GST fraud involving fictitious ITC transfers approximating Rs.185 crore and charges under the CGST Act, but emphasized the applicant's one-year custodial incarceration, that the offences c

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Hostel accommodation not charitable unless ≤₹20,000/month and continuous ≥90 days; leasing and catering taxable under Headings 9972 and 9963
Case-Laws
GST
AAR holds that the applicant's provision of hostel accommodation does not constitute a “charitable activity” and therefore is not GST-exempt except to the extent expressly covered by the charitable definition; accommodation priced at or below Rs.20,000 per person per month is exempt only if supplied for a continuous

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Minimum Guaranteed Off-take charges are liquidated damages, not taxable supply under Section 7(1A) and Schedule II(5)(e)
Case-Laws
GST
AAR held that Minimum Guaranteed Off-take (MGO) charges constitute liquidated damages and do not amount to a “supply” or “consideration” under the CGST framework. Applying the definition of declared services in Schedule II(5)(e) and the Contract Act principles, the Authority found no requisite nexus between the payment and any obligational supply (i.e.,

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Refined rice bran oil classifiable under Tariff Heading 1515 90 40 by composition; Sl. No.87 of Notification No.1/2017 inapplicable
Case-Laws
GST
The AAR held that, on the presented facts and documentary evidence (FSSAI licence, trademark certificate and test report), the applicant's refined rice bran oil is of edible grade and, notwithstanding its marketing as lamp oil, classification must be governed by the product's composition rather than asserted end-use absent explicit tariff prov

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AAR rejects advance ruling as non-maintainable under first proviso to Section 98(2) due to identical earlier departmental proceedings
Case-Laws
GST
The AAR dismissed the applicant's advance-ruling application filed on 11-02-2025, holding it non-maintainable under the first proviso to Section 98(2) of the CGST/TNGST Acts because identical questions were already the subject of departmental proceedings commenced earlier. The Authority found the dispute-taxability arising from mismatched tu

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Writ petition dismissed for inexcusable delay; appeals under Section 107 subject to four-month statutory limitation
Case-Laws
GST
The HC dismissed the writ petition filed by the petitioner company, holding that appeals under Section 107 of the Act are subject to the statutory limitation (four months under ss.107(1) and (4)) and that the delay in filing could not be condoned. The court relied on prior co-ordinate bench precedent affirming strict adherence to the limitation period. Findin

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India calls on COP30 to address lack of funds for climate action in developing nations
GST
Dated:- 14-10-2025
PTI
New Delhi, Oct 14 (PTI) India has said the United Nations climate conference in Belém, Brazil, should focus on tackling the critical shortage of resources that developing countries need to adapt to climate change and curb greenhouse gas emissions.
Addressing the Global Stock Take (GST) breakout session during the pre-COP30 meeting in Brasilia on Monday, Union Environment Minister Bhupender Yadav said the time for continuous reviews without action has passed.
“Dialogue is important, but action is imperative,” he said.
“We must now focus on implementing ambitious climate measures and, above all, addressing the most

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eir global relevance.
Science, he said, must follow rigor, accuracy and robustness, with due consideration from all relevant sources.
Yadav met UN climate chief Simon Stiell, COP30 President-Designate André Corrêa do Lago and EU Commissioner for Climate Action Wopke Hoekstra on the sidelines of the pre-COP meetings.
Yadav said his discussion with Stiell focused on “strengthening multilateral cooperation to enhance global climate action”.
“Appreciate his acknowledgment of India's leadership and remarkable progress in renewable energy,” Yadav posted on X.
He said his meeting with Corrêa do Lago focused on strengthening climate cooperation, energy security and adaptation measures to deliver tangible outcomes on the implementation of th

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GST rate revision to reduce tax collection of Jammu & Kashmir by up to Rs 1,000 cr: Omar Abdullah
GST
Dated:- 14-10-2025
PTI
Srinagar, Oct 14 (PTI) The revision in GST rates is expected to reduce the tax collection of Jammu and Kashmir by up to Rs 1,000 crore this fiscal, Chief Minister Omar Abdullah said here on Tuesday.
Abdullah, addressing the national executive meeting of FICCI here, also said that the fallout of the Pahalgam terror attack, which was a setback to the image of Jammu and Kashmir, along with heavy rains during the summer of 2025, has severely affected the economy of the Union Territory.
“The revision of GST rates alone will reduce our earnings by Rs 900 to Rs 1000 crore, and for a state like Jammu and Kashm

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Central tax policy allows provisional 90% refunds for system-identified low-risk zero-rated and inverted-duty claims from 01.10.2025
Circulars
GST – States
A central tax policy instruction directs uniform implementation permitting provisional sanction of 90% of refund claims for system-identified low-risk applications relating to zero-rated supplies, and temporarily for inverted duty structure claims, effective for claims filed on or after 01.10.2025; officers may, with reasons recorded

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Tax authority adopts GST circular: post-sale discounts usually reduce price, not taxable consideration, so input tax credit needn't be reversed
Circulars
GST – States
State tax authority adopts central GST Policy Wing circular to clarify treatment of secondary/post-sale discounts. Financial or commercial credit notes do not reduce the original transaction value, so recipients need not reverse input tax credit. Post-sale discounts from a manufacturer to a dealer are generally treated as

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Businesses must obtain separate GST registration where third-party warehouses/cold storage constitute a “place of business” (Section 22)
Circulars
GST
A tax authority clarifies that businesses whose principal place is in one State must obtain separate GST registration in another State where goods are stored and supplied from a warehouse or cold storage, even if operated by a third party, because such storage constitutes a “place of business.” Movements require valid tax invoices and e-w

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Approved DGCA flight training with completion certificate exempt from GST under MOF Circular dated 11.10.2024; AAR to reconsider
Case-Laws
GST
HC held that approved flight training courses conducted by DGCA-approved training organisations, requiring a completion certificate, fall within the exemption clarified by the Ministry of Finance circular dated 11.10.2024 and are exempt from GST as per the relevant notification. The court set aside the impugned orders dated 02.12.2022 and 31.05.2

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Challenge dismissed; registration cancellation upheld where authorised representative attended, no denial of natural justice found
Case-Laws
GST
The HC dismissed the writ petition and upheld the impugned order dated 13.09.2024 cancelling the petitioner's registration, finding no breach of natural justice. The court held that the authority had issued notice of a personal hearing, an authorised representative of the petitioner attended and tendered written submissions, and no adjournment

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Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsidered
Case-Laws
GST
The HC allowed the petition, holding that delay and laches did not bar relief but the show-cause notice suffered a jurisdictional defect rendering the retrospective cancellation of registration void. The court found the notice vague as to allegations of fraud, willful misstatement or suppression and that no not

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Retail inflation slips to over 8-yr low of 1.54 pc in Sep
GST
Dated:- 13-10-2025
PTI
New Delhi, Oct 13 (PTI) Retail inflation slowed to an over 8-year low of 1.54 per cent in September and slipped below Reserve Bank's comfort zone mainly due to subdued prices of vegetables, fruits and pulses, showed government data released on Monday.
The consumer price index (CPI) based inflation was 2.07 per cent in August and 5.49 per cent in September 2024. The previous low was 1.46 per cent in June 2017.
It is for the second time that retail inflation has slipped below 2 per cent in 2025. The government has mandated the RBI to ensure CPI remains at 4 per cent with a margin of 2 per cent on the either side.
“There is decrease of 53 bas

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Kerala at 9.05 per cent and lowest in Uttar Pradesh (-) 0.61 per cent.
In its October bimonthly monetary policy, the Reserve Bank lowered its inflation projection for 2025-26 to 2.6 per cent from 3.1 per cent estimated in August.
Regarding the inflation outlook for second half of the fiscal, RBI said that healthy progress of the south-west monsoon, higher kharif sowing, adequate reservoir levels and comfortable buffer stock of foodgrains should keep food prices benign.
It said that the recently implemented GST rate rationalisation would lead to a reduction in prices of several items in the CPI basket. Overall, the inflation outcome is likely to be softer than what was projected in the August MPC resolution, primarily on account of th

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f the GST rejig and tariffs,” Nayar said.
Earlier this month, Reserve Bank of India expectedly left its key interest rates unchanged as it waited for greater clarity on the impact of US tariffs as well as playout of earlier rate cuts and recent tax reductions.
Paras Jasrai, Associate Director at India Ratings and Research said the deflationary trend in food prices has persisted into October 2025 (as of October 12, 2025), with prices of key items such as tomatoes, onions, potatoes, and pulses declining in double digits.
“Looking ahead, a favourable base effect (October 2024: 6.2 per cent) is expected to further ease retail inflation in October 2025. Additionally, the impact of GST rate rationalization will provide further support. Howe

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GST Rationalistaion: Cultivating Growth, Crafting Prosperity in Mizoram
GST
Dated:- 13-10-2025

Key Takeaways
* GST cut from 18% → 5% on processed Mizo Bird's Eye Chilli, ginger and turmeric to benefit farmers and promote exports.
* Processed fruit products, including passion fruit juice and pulp, now taxed at 5%, creating jobs in local food units.
* All bamboo and cane products brought under a 5% GST slab, supporting rural artisans and eco-friendly livelihoods.
* Hotel rooms up to Rs.7,500/night taxed at 5%, making Mizoram more attractive for travellers and boosting employment.
Introduction
Mizoram's economy is deeply rooted in its land and forests, from organic spices and horticultural crops to bamboo crafts and eco-tourism. The state's unique terrain and traditional farming practices give its products a distinct identity, with the Mizo Bird's Eye Chilli recognised as a Geographical

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e and household income.
Mizoram produced about 10,918 metric tonnes of Mizo chilli in 2020-21. A study conducted in Aizawl district during 2017-18 estimated an average gross income of Rs.1.57 lakh per hectare, underlining its economic importance for small farmers.
The chilli is also finding new global markets, the state recorded its first official export of 7.5 metric tonnes to the United States in March 2023, while around 20,000 tonnes are estimated to be traded annually to Bangladesh and neighbouring states through informal channels. Small food processing and pickle units linked to the chilli also provide employment opportunities, typically engaging around 10 to 12 persons per unit.
With GST reduced from 18% to 5% on processed and packaged chilli products, farmers and processors are expected to benefit directly. The lower rate will make packaged chilli more affordable in domestic markets, promote branding and value addition, and st

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n FY 2024-25 (up to February), with spices forming an important component of that basket.
With GST reduced from 18% to 5% on processed and packaged products, value-added spice producers will benefit from lower input costs and better market access. The change is also expected to make Mizoram's organic spices more competitive in both domestic and export markets, where consumer demand for natural and chemical-free produce continues to grow.
Passion Fruit
Mizoram is India's third-largest producer of passion fruit, and cultivation is expanding rapidly due to favourable climatic conditions. In 2023-24, the state produced over 3.4 lakh tonnes of fruits, including passion fruit, spread across nearly 69,000 hectares. Passion fruit processing has created new entrepreneurial opportunities in juice and concentrate production, offering additional income for farmers and women's groups.
The reduction of GST on processed fruit products from 12-18% to 5% will make passion f

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GST structure, bamboo furniture and all bamboo or cane handicraft products are now taxed at a uniform rate of 5%, down from the earlier higher slabs. The reduced rate will make bamboo products more affordable, stimulate domestic demand and enhance Mizoram's competitiveness in the national handicraft market. With India's bamboo industry valued at nearly Rs.24,000 crore (in 2019), this reform opens up new opportunities for Mizoram's artisans, promoting green livelihoods and sustainable rural growth.
Tourism and Hospitality
Tourism is fast emerging as a key engine of growth and employment in Mizoram. Blessed with scenic hills, lush forests and a vibrant cultural heritage, the state is positioning itself as a major destination for eco-tourism and adventure travel. Visitors are drawn to its serene landscapes, traditional festivals and community-based homestays that reflect the warmth and hospitality of Mizo culture.
A 2014-15 government survey identified 4,038 em

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Rejection of refund in Form RFD-06 set aside; exclude period from RFD-01 filing to RFD-03 deficiency under Rule 90(3)
Case-Laws
GST
The HC quashed and set aside the impugned order that rejected the applicant's refund application in Form RFD-06 as time-barred, holding that the period from filing the original refund claim in Form RFD-01 until communication of the deficiency in Form RFD-03 must be excluded when computing the two-year limitation for a rectified refund claim under Rule 90(3)

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Order set aside; penalty to be computed under Section 129(1)(a) of the GST Act; deposit on invoice value
Case-Laws
GST
The HC set aside the impugned order of 26.08.2025, holding that the Adjudicating Authority erred in computing penalty under Section 129(1)(b) instead of Section 129(1)(a) of the U.P. GST Act, 2017; therefore the matter is remitted to the authorities to determine the quantum of penalty under Section 129(1)(a) within three weeks. The petitioner is directed to deposit the

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Only Joint Commissioner May Form Reasons and Authorise Inspections Under s.67(1); Authorized Officer Can Inspect and Seize Under s.67(2)
Case-Laws
GST
The HC held that under s.67(1) only the Joint Commissioner may form the requisite reasons to believe and may authorise in writing another officer; no officer below the rank of Joint Commissioner can, of their own accord, inspect a taxable person's premises. Where the Joint Commissioner issues a written authorisation, the authorised office

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Regular bail granted where accused arrested at home without s.41A/s.35 notice; investigation complete; limited s.132 CGST sentence
Case-Laws
GST
HC granted regular bail to the Applicant, observing that he was arrested from his residence without prior service of summons or notice under s.41A CrPC or s.35 BNSS, and that the investigation against him is complete with the complaint already filed. The court applied established Apex Court principles for offences under s.132(1)(c),(f),(h) CGST

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Writ petition dismissed on fraudulent ITC demands; factual issues for statutory appeal; deposits adjusted against pre-deposit
Case-Laws
GST
The HC dismissed the writ petition challenging three Orders-in-Original concerning demands for allegedly fraudulent availment of ITC, holding that factual determinations on fraudulent ITC cannot be adjudicated in writ jurisdiction and noting precedent from higher courts. The Court found non-entertainment of the writ appropriate and declined to inter

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Unregistered partnership registered under CGST can pursue writ despite s.69 embargo; partner inclusion makes petition maintainable
Case-Laws
GST
The HC held the writ petition maintainable: an unregistered partnership firm that is registered under the CGST Act and pays taxes may enforce statutory rights by writ, and inclusion of an individual partner as a party renders the petition maintainable despite the embargo in s.69 of the Partnership Act. The petition was disposed. The court direc

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Tax authority must return seized devices and provide data copies under CGST Act within 30 days
Case-Laws
GST
The HC granted relief to the Petitioner, directing the tax authority to comply with statutory obligations under the CGST Act regarding seizure, copying and return of electronic devices and documents. The court held that inspection, search and seizure powers rest with the revenue, but materials not relied upon must be returned within 30 days and copies of seized data must be furni

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CM Naidu virtually inaugurates smart street vending market in Andhra's Nellore
GST
Dated:- 11-10-2025
PTI
Amaravati, Oct 11 (PTI) Andhra Pradesh Chief Minister N Chandrababu Naidu on Saturday inaugurated a smart street vending market at Mypadu Gate in Nellore.
Set up at Rs 7 crore, the advanced market, constructed using modular smart containers, was inaugurated virtually by the CM, according to a press release.
“Chief Minister Chandrababu Naidu inaugurated the smart street vending market at Mypadu Gate in Nellore,” the release added.
The market provides a permanent space for street vendors, helping them avoid operational challenges. It houses 120 shops across 30 modular containers, with each container accommodating four shops

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it Kurnool district on October 16 to explain the benefits of the GST reforms to the public.
Meanwhile, YSRCP had accused Naidu of shutting government liquor outlets, encouraging illegal sales, and allowing spurious liquor factories to operate across the state. Responding to the allegations, Naidu said the state government would take strict action against illegal brewers and traders, adding that offenders from Mulakalacheruvu have already been arrested.
Further, he alleged that some individuals were spreading false narratives about the case “for political gain.” He also announced that a government app will be launched to help verify the authenticity of liquor bottles using holograms.
The CM expressed surprise over objections to the devel

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