Author: admin_gst

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication

Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudicationCase-LawsGSTThe HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation

Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication
Case-Laws
GST
The HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation extension applicable to the statutory window period renders the refund filings within limitation. The petitioner's refund applications are restored to the file of the Proper Officer, who is directed to treat the applications as withi

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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored

Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restoredCase-LawsGSTThe HC set aside the retrospective cancellation of the Petitioner’s GST registration and quashed the impugned cance

Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored
Case-Laws
GST
The HC set aside the retrospective cancellation of the Petitioner's GST registration and quashed the impugned cancellation order, holding that retrospective cancellation is impermissible where the show cause notice did not contemplate retrospective effect; consequently the Petitioner's registration stands restored. The Court dismissed the ground

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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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7th Board Meeting of the National Traders’ Welfare Board held in New Delhi

7th Board Meeting of the National Traders’ Welfare Board held in New DelhiGSTDated:- 10-10-2025’Vocal for Local’ Initiative Highlighted at NTWB Meeting; Poster ‘Garv Se Kaho, Ye Swadeshi Hai’ Released to Promote Indian-Made Products
The 7th meeting of th

7th Board Meeting of the National Traders’ Welfare Board held in New Delhi
GST
Dated:- 10-10-2025

'Vocal for Local' Initiative Highlighted at NTWB Meeting; Poster 'Garv Se Kaho, Ye Swadeshi Hai' Released to Promote Indian-Made Products
The 7th meeting of the National Traders' Welfare Board (NTWB) was convened at Vanijya Bhawan, New Delhi,  under the chairmanship of Chairman, NTWB, Shri Sunil J. Singhi.
In his welcome address, Joint Secretary, Department for Promotion of Industry and Internal Trade (DPIIT), Shri Sanjiv, extended greetings to Chairman, NTWB, Shri Sunil J. Singhi, on assuming his second term as Chairman of the Board. He also congratulated the Board members and appreciated their continued commitment toward

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s of the campaign to ensure its wider outreach across the country.
In his address, Chairman, NTWB, Shri Sunil J. Singhi, appreciated the recently implemented Next-Gen GST Reforms, which came into effect on 22nd September 2025. He highlighted that the nationwide traders-led campaign, celebrated as the 'GST Bachat Utsav', reflects the gratitude of the trading community towards Prime Minister, Shri Narendra Modi, for the transformative GST reforms that have generated substantial benefits and savings for both consumers and traders.
The Chairman noted that the new GST reforms will make a wide range of essential and consumer items more affordable. Small car buyers could save around Rs.70,000, while reductions in GST on stationery, clothing, foo

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Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative

Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representativeCase-LawsGSTThe HC held that a demand and determination under Section 93 of the CGST Act cannot validly be made against a dece

Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative
Case-Laws
GST
The HC held that a demand and determination under Section 93 of the CGST Act cannot validly be made against a deceased person; the provision contemplates liability of a legal representative where the business continues or is discontinued, and mandates issuance of notice and opportunity to the legal representative before determination and recover

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Adjudication order set aside for natural justice failures; deposit Rs. 8,17,000 within one month for fresh adjudication with personal hearing

Adjudication order set aside for natural justice failures; deposit Rs. 8,17,000 within one month for fresh adjudication with personal hearingCase-LawsGSTThe HC set aside the impugned adjudication order for violation of principles of natural justice, holdi

Adjudication order set aside for natural justice failures; deposit Rs. 8,17,000 within one month for fresh adjudication with personal hearing
Case-Laws
GST
The HC set aside the impugned adjudication order for violation of principles of natural justice, holding that the adjudicating authority failed to fix a personal hearing date, did not consider the noticee's furnished reply, and omitted to issue a fresh hearing notice for the subsequently appointed date. The petition is disposed of su

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Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires

Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra viresCase-LawsGSTThe HC held that Rule 86-A of the CGST Rules cannot be construed to effectuate “negative blocking” of Input Tax Credit by precluding credits th

Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires
Case-Laws
GST
The HC held that Rule 86-A of the CGST Rules cannot be construed to effectuate “negative blocking” of Input Tax Credit by precluding credits that were not present in the petitioner's Electronic Credit Ledger on the date the satisfaction and blocking order were recorded. Applying a literal construction of the taxing statute, the court found no ambiguity permitting the blocki

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Revenue directed to process taxpayer's refund of adjusted balance with statutory interest within two months after prior appropriation reversed

Revenue directed to process taxpayer’s refund of adjusted balance with statutory interest within two months after prior appropriation reversedCase-LawsGSTHC ordered that the petitioner’s refund application be processed and the refundable balance paid with

Revenue directed to process taxpayer's refund of adjusted balance with statutory interest within two months after prior appropriation reversed
Case-Laws
GST
HC ordered that the petitioner's refund application be processed and the refundable balance paid with statutory interest within two months. The court noted that an initial refund of Rs.7,71,000 had previously been appropriated/adjusted against outstanding liabilities of Rs.10,71,941 pursuant to an earlier order dated 18 Sept 2023, a

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Appeals dismissed; matters remitted to post show-cause stage for fresh administrative adjudication, petitioners allowed to file replies

Appeals dismissed; matters remitted to post show-cause stage for fresh administrative adjudication, petitioners allowed to file repliesCase-LawsGSTThe HC dismissed the writ appeals and upheld the learned Single Judge’s disposition allowing the writ petiti

Appeals dismissed; matters remitted to post show-cause stage for fresh administrative adjudication, petitioners allowed to file replies
Case-Laws
GST
The HC dismissed the writ appeals and upheld the learned Single Judge's disposition allowing the writ petitions to the extent of relegating the petitioners to the post show-cause notice stage. The Court declined to adjudicate merits on liability or exemption under service tax, deeming such issues premature and fact-intensive, and found no

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Order set aside; respondents must refund contested amount with 6% statutory interest from operative date due to unlawful rejection

Order set aside; respondents must refund contested amount with 6% statutory interest from operative date due to unlawful rejectionCase-LawsGSTThe HC allowed the petition, setting aside the impugned order dated 09.09.2024, and directed respondents to refun

Order set aside; respondents must refund contested amount with 6% statutory interest from operative date due to unlawful rejection
Case-Laws
GST
The HC allowed the petition, setting aside the impugned order dated 09.09.2024, and directed respondents to refund the contested amount with statutory interest at 6% per annum from the date the order of the First Authority became operative, on the ground that the refund was not made within 60 days of that order. The court rejected respondents'

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Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawful

Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawfulCase-LawsGSTThe HC dismissed the petition at the motion stage, holding that under Section 79(1)(a) of the CGST Act the revenue was entitled to re

Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawful
Case-Laws
GST
The HC dismissed the petition at the motion stage, holding that under Section 79(1)(a) of the CGST Act the revenue was entitled to recover tax dues from amounts owing to the taxpayer; an assessment dated 25.02.2025 fixed a demand of Rs. 10,32,672, for which 30 days' payment was granted but unpaid, and Rs. 2,87,914 was lawfully debited from the petitioner's Electro

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Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costs

Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costsCase-LawsGSTHC allowed the petition, set aside the cancellation order and the appellate dismissal, and directed the petitioner to comply with Rule

Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costs
Case-Laws
GST
HC allowed the petition, set aside the cancellation order and the appellate dismissal, and directed the petitioner to comply with Rule 10A by adding bank details on the GST portal. Upon such compliance the revenue authority is to consider revocation of registration. The court held that an opportunity of hearing was afforded and that the cancellation resulted from a

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Institutional deliveries rose to 89% due to efforts of ASHA, frontline health workers: Nadda

Institutional deliveries rose to 89% due to efforts of ASHA, frontline health workers: NaddaGSTDated:- 9-10-2025PTINew Delhi, Oct 9 (PTI) Union Health Minister J P Nadda on Thursday highlighted that institutional deliveries, or childbirths at a health fac

Institutional deliveries rose to 89% due to efforts of ASHA, frontline health workers: Nadda
GST
Dated:- 9-10-2025
PTI
New Delhi, Oct 9 (PTI) Union Health Minister J P Nadda on Thursday highlighted that institutional deliveries, or childbirths at a health facility, in India have risen to 89 per cent, up from 79 per cent, owing to the dedicated efforts of ASHA workers and frontline health personnel.
He was addressing the 19th edition of FICCI HEAL 2025 at the FICCI Federation House here.
The two-day conference, organised by the Federation of Indian Chambers of Commerce and Industry (FICCI) in collaboration with the Ministry of Health and Family Welfare and NITI Aayog, is being held under the theme 'Care@25 Defining Moments in

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expanding the base of healthcare delivery.” Referring to the National Family Health Survey data, the Union health minister highlighted that institutional deliveries in India have risen to 89 per cent, up from 79 per cent, owing to the dedicated efforts of ASHA workers and frontline health personnel.
Highlighting India's progress across key health indicators, Nadda said that as per the Sample Registration System, the Maternal Mortality Ratio has declined from 130 to 88 per lakh live births, while the Infant Mortality Rate has reduced from 39 to 27 per thousand live births, reflecting steady progress in maternal and child health.
The Under-Five Mortality Rate has shown a 42 per cent decline, outpacing the global average decline of 14 per

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Attention : Important Advisory on IMS

Attention : Important Advisory on IMSGSTDated:- 9-10-2025It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify the following:
I. No Change in Auto

Attention : Important Advisory on IMS
GST
Dated:- 9-10-2025

It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify the following:
I. No Change in Auto-Population of ITC: Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B without any manual intervention. The mechanism of auto-population remains unchanged due to the implementation of the Invoice Manage

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Demand confirmed – no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed

Demand confirmed – no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowedCase-LawsGSTHC held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected

Demand confirmed – no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed
Case-Laws
GST
HC held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected the rectification application under Section 161 as time-barred and meritless, finding no procedural infirmity in the assessment order. The writ petition was dismissed as filed long after the statutory period for appeal had lapsed. Th

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