Author: admin_gst

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Tamil Nadu and Himachal Pradesh
GST
Dated:- 28-1-2025

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The a

= = = = = = = =

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

= = = = = = = =

oint 3(a), she/he can proceed with the application as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail.
6. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Tamil Nadu and Himachal Pradesh.
7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
8. At the time of the visit of GSK, the applicant is required to carry the following details/documents
(a) a copy (hard

= = = = = = = =

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

= = = = = = = =

Court Orders Release: CGST Act Section 69 Does Not Override CrPC 41/41A Safeguards in Arrest Procedures.
Case-Laws
GST
DSC examined judicial remand application under Sec 167 CrPC and Sec 187 BNSS Act. While arrest grounds were properly documented with accused's acknowledgment, the court found procedural deficiencies. Despite prosecution's argument that Sec 69 CGST Act exempted compliance with Sec 41/41A CrPC requirements for arrests, the court relied on SC precedents (Arnesh Kumar and Gujarat State cases) mandating these safeguards for offenses punishable up to 7 years. The court ordered accused's release, finding arrest illegal due to non-compliance with Sec 41/41A CrPC and Sec 35 BNSS Act procedures. Prosecution retained liberty to re-arrest following proper procedures under relevant sections of CrPC, BNSS Act, and CGST Act.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

High Court Rules Cross-Utilization of IGST Input Tax Credit for CGST and SGST Payments Is Legal and Penalty-Free.
Case-Laws
GST
HC determined that utilizing Input Tax Credit (ITC) available in IGST under CGST and SGST heads does not constitute improper availment warranting penalties. The electronic credit ledger functions as a wallet with separate compartments for IGST, CGST, and SGST. Despite petitioner's pending appeal, HC exercised jurisdiction under Article 226 to set aside the assessment order, finding that the method of ITC utilization was legitimate. The Court directed proper officer to reconsider the assessment, emphasizing that cross-utilization between different tax heads within the electronic credit ledger is permissible and does not attract penalties. Petition allowed with assessment order set aside for reconsideration.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

High Court Dismisses Input Tax Credit Refund Claim Filed After Two-Year Limitation Period u/s 54.
Case-Laws
GST
HC found the refund claim for unutilized input tax credit time-barred u/s 54. The court interpreted Section 54(1) and 54(3) to establish that while refund claims can be initiated from the end of the relevant tax period, there exists a two-year limitation period from the relevant date. The petitioner's application filed on 21.03.2024 exceeded the statutory deadline of 09.03.2024. The court emphasized that Section 54(3) determines the starting point for refund claims, while Section 54(1) sets the outer time limit of two years. Given the clear statutory framework and the petitioner's failure to file within prescribed time limits, the petition was dismissed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Court Rules Personal Hearing Required Before Denying GST Transitional Credit Claims u/s 140(5) of CGST Act.
Case-Laws
GST
HC determined that authorities erred in denying transitional ITC claim under CGST Act s.140(5) without providing personal hearing. While petitioner incorrectly filed Form TRAN-1 by entering service tax credit details in column 5(a) instead of 7(a) for invoices received post June 30, 2017, principles of natural justice required opportunity to demonstrate compliance with statutory requirements. Authorities must allow petitioner to prove receipt of amounts after June 30, 2017, recorded in books within 30 days. Matter remanded for fresh consideration with directions to provide personal hearing and issue reasoned order on petitioner's transitional ITC claim. Petition allowed through remand.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

High Court Rules GST Not Applicable When Transferring Leasehold Rights in Property Between Lessee and Third-Party Assignee.
Case-Laws
GST
HC determined GST is not applicable on assignment of leasehold rights in immovable property. Following precedent from Gujarat Chamber of Commerce case, the court held that transfer of leasehold rights constitutes assignment of benefits arising from immovable property when a lessee transfers rights to third-party assignee. The impugned show cause notice demanding GST on such transfer was quashed, as assignment of leasehold rights falls outside GST purview. The court recognized this as settled law (res integra) based on established jurisprudence. Original lessee's transfer to assignee who becomes new lessee does not attract GST liability under GST Act, 2017.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

High Court: UP GST Revision Allowed Without Exhausting Appeals, Section 108 Only Requires Appeal Filing Not Completion.
Case-Laws
GST
HC quashed the revisional order regarding maintainability u/s 108 of U.P. GST Act, 2017. The court clarified that Section 108(2) language “order has been subject to appeal” means an appeal must have been actually filed, not that appeal must be exhausted before seeking revision. The Revisional Authority's approach was contradictory – discussing merits while questioning maintainability. The order failed either as a merit-based decision (inadequate consideration of facts) or as a maintainability ruling (misinterpreting Section 108). The provision does not require exhaustion of appeal before revision petition. Matter remanded for fresh consideration of revision petition on merits.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

High Court Denies Bail in 10.67 Crore GST Fraud Case Involving Fake Firms and Fabricated Bills u/s 132.
Case-Laws
GST
HC denied bail in GST fraud case where petitioner allegedly availed fraudulent Input Tax Credit worth 10.67 crores through fictitious firms. Evidence included seized fake rubber stamps, fabricated E-bills, and transport company testimony confirming route discrepancies. Court distinguished this case from Prabir Purkayastha and Pankaj Bansal precedents regarding arrest procedures under PMLA, noting different statutory requirements under GST Act. Following Y.S. Jaganmohan Reddy principle that economic offenses warrant stringent treatment, HC found prima facie evidence of deliberate fraud through sham bills and non-existent firms sufficient to deny bail. Court emphasized gravity of economic offenses affecting national economic fabric.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Attention – Hard – Locking of auto-populated liability in GSTR-3B
GST
Dated:- 27-1-2025

1. Please refer to the advisory dated October 17, 2024 , regarding the restricting the editing of auto-populated liability in GSTR-3B from the January 2025 tax period.
2. However, various requests have been received from the trade seeking time for the same. Therefore, the decision of making non-editable of auto-populated liability in GSTR-3B is currently not being implemented from January tax pe

= = = = = = = =

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

= = = = = = = =

Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State
GST
Dated:- 27-1-2025

It is hereby informed that a new option for generating E-Way Bills (EWB) for gold has been introduced in the EWB system, effective from January 20, 2025. This feature has been made available to facilitate taxpayers in Kerala State to generate EWB for goods classified under Chapter 71, excluding Imitation Jewellery, for intrastate movement, in compliance with the notification issued by th

= = = = = = = =

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

= = = = = = = =

High Court Orders Prompt Processing of GST Refund Claim After State Authorities' Delay, Sets Verification Guidelines.
Case-Laws
GST
HC directed state authorities to process petitioner's GST refund claim promptly following inaction on previous requests. The authorities must verify facts, assess entitlement, and consider the state government's order dated 10.10.2018 along with subsequent relevant orders. Court noted petitioner's argument that GST had been refunded in similar cases. State authorities were instructed to examine the claim comprehensively, factoring in both verification requirements and precedent of comparable refund situations. The decision emphasizes administrative duty to process tax refund claims efficiently while maintaining proper verification protocols. Petition disposed with specific directions for immediate processing of refund claim.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

High Court Grants Bail in GST Fraud Case After 1-Year Custody, Citing Trial Delays and Personal Liberty Concerns.
Case-Laws
GST
HC granted bail to accused in GST fraud case involving unauthorized Input Tax Credit (ITC) passed through fictitious firms. The court considered material factors including filing of complaint, ongoing investigation status, and accused's custody period since November 2022. Given likelihood of prolonged trial duration, court deemed accused eligible for bail release. Release ordered upon furnishing personal bond with two local sureties subject to specified conditions. The ruling balanced prosecutorial interests with personal liberty, applying standard bail jurisprudence principles where continued detention appeared unwarranted given case circumstances.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

High Court Upholds Additional Commissioner's Authority to Adjudicate DGGI Show Cause Notices Under CGST Act Per Notification 31/2018.
Case-Laws
GST
HC dismissed petitions challenging territorial jurisdiction of Additional Commissioner, Kanpur to adjudicate show cause notices (SCNs) issued by DGGI Ahmedabad under CGST Act. Petitioners contested jurisdiction based on Circular 169/2022 and Notification 2/2022, arguing Additional Commissioner lacked All-India jurisdiction. Court held that as per Notification 31/2018, Additional/Joint Commissioner has authority to determine tax liability for SCNs issued by DGGI. Court directed petitioners to raise jurisdictional and other contentions during adjudication proceedings, declining to exercise extraordinary writ jurisdiction under Article 226 at this preliminary stage.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Input Tax Credit Claims Under GST Rejected Due to Procedural Violations of Sections 107(8) and 107(12), HC Orders Fresh Hearing.
Case-Laws
GST
HC set aside orders from Appellate Authority and Primary Authority regarding disputed Input Tax Credit claims under GST. The court found procedural violations, specifically non-compliance with Sections 107(8) and 107(12) of JGST Act 2017. The Appellate Authority failed to provide mandatory hearing opportunity and issue a reasoned written order stating determination points and decisions. Court noted petitioner had submitted required documents including ASMT-11 response, contradicting respondents' claim of no reply. Matter remanded to Primary Authority with directions to issue hearing notice, consider submitted documents including online ASMT-11 response, and pass reasoned order in accordance with law.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

E-Commerce Operators Can Keep Input Tax Credits While Paying GST on Sec 9(5) Services Through Cash Ledger.
Circulars
GST – States
ECOs liable for tax under Sec 9(5) of WBGST Act are not required to reverse input tax credit on inputs and input services proportionately for specified services supplied through their platforms. While ECOs must pay full tax liability for Sec 9(5) supplies through electronic cash ledger only, they can utilize their ITC for tax obligations on their own account services like platform fees. The clarification extends the principle previously established for restaurant services to all specified services under Sec 9(5). ECOs operate in dual capacity – as deemed suppliers for notified services and as platform service providers charging commission. Their ITC remains valid for platform operations but cannot offset Sec 9(5) tax liabilities.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Government Waives Excess Late Fees for GSTR-9C Reconciliation Statement Filing u/s 47 Until March 2025.
Notifications
GST
The Central Government has waived excess late fees u/s 47 of CGST Act for registered persons who failed to file GSTR-9C reconciliation statements alongside GSTR-9 annual returns for FY 2017-18 through 2022-23. This waiver applies to late fees exceeding the prescribed amount u/s 47, provided the pending GSTR-9C is filed by March 31, 2025. The notification, issued u/s 128 of CGST Act upon GST Council's recommendation, specifically excludes refunds of any late fees already paid for delayed GSTR-9C submissions during these financial years. The waiver aims to facilitate compliance for taxpayers who have outstanding reconciliation statement obligations.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Central Government Introduces Rule 16A in CGST Rules for Temporary GST Numbers to Unregistered Taxpayers Making Payments.
Notifications
GST
The Central Government amended the CGST Rules 2017 through Notification 07/2025-CT dated January 23, 2025. Key modifications include insertion of Rule 16A enabling proper officers to grant temporary identification numbers to persons not registered but required to make payments under the Act. The amendment updates Rule 19(1) to include references to Form GST CMP-02 and modifies Rule 87(4) regarding common portal payments. A new comprehensive Form GST REG-12 is introduced for temporary registration/identification numbers, containing detailed sections for personal information, address, bank details and jurisdictional requirements. The changes aim to streamline registration processes for non-registered persons needing to make GST payments while maintaining regulatory oversight.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

High Court Orders Fresh Review of Input Tax Credit Denial Under GST Section 16, Following M. Trade Links Precedent.
Case-Laws
GST
HC set aside the denial of input tax credit u/s 16(2)(c) and 16(4) of CGST/SGST Acts. The court directed reconsideration of petitioner's ITC claim in accordance with relevant circulars discussed in M. Trade Links case if factual circumstances are similar. The first respondent was instructed to pass fresh orders within two months from receipt of certified judgment copy. The decision established that blanket denial of ITC solely based on statutory provisions without considering applicable circulars and similar precedents is not sustainable. The matter was disposed of with specific directions for fresh assessment of the ITC claim.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

High Court Nullifies Tax Assessment Order Over Natural Justice Violations, Permits Fresh Hearing Under Due Process for ITC Claims.
Case-Laws
GST
HC set aside assessment order due to violation of natural justice principles, specifically addressing non-speaking order deficiency in tax proceedings involving output tax underdeclaration and irregular input tax credit claims. Issues included ITC reversals for non-business transactions, exempted supplies, and credits claimed from cancelled dealers and defaulters. Court permitted revenue authorities to conduct fresh assessment following due process, mandating reasonable opportunity of hearing to the assessee. Matter remanded for de novo proceedings in accordance with law, emphasizing procedural fairness and proper reasoned order requirements.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

High Court Stays Tax Recovery Order u/s 107(6), Requires 10% Payment Within Two Weeks Pending Final Hearing.
Case-Laws
GST
HC granted interim stay on appellate order demanding tax recovery. Stay conditional on petitioner paying 10% of disputed tax balance within two weeks, in addition to amounts already deposited u/s 107(6). Court noted absence of constituted Appellate Tribunal as material factor. Petitioner established prima facie case warranting temporary relief. Initial unconditional stay granted for two weeks, with extension contingent on additional payment. Stay to continue until writ petition disposal or further orders. Respondents directed to file opposition within six weeks, with one week allowed for reply. Matter to be heard on merits given institutional gaps in appellate mechanism.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Advisory on Business Continuity for e-Invoice and e-Waybill Systems
GST
Dated:- 24-1-2025

Dear Taxpayers,
This advisory is issued to highlight the alternate mechanisms and business continuity plans available for both the e-Invoice and e-Waybill systems.
If you have not integrated these alternate mechanisms into your existing systems or are not currently utilising them, GSTN suggest coordinating with your system integrators, IRPs, ERPs, GSPs, or ASPs to enable these redundancies. This would ensure that these mechanisms are fully operational and accessible when needed.
Multi IRPs for e-Invoice Reporting
To provide redundancy and ensure continuity, six Invoice Registration Portals (IRPs) are operational:
1. NIC-IRP 1: https:

= = = = = = = =

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

= = = = = = = =

ybill2(https://ewaybill2.gst.gov.in)
Unified Authentication Token at NIC-IRP & e-Waybill Portal
A single authentication token can be generated from any of the NIC-IRP e-Invoice1 & e-Invoice2 and NIC: e-Waybill1& e-Waybill2.
Once generated, this token is valid across all NIC portals, eliminating the need for separate tokens for each platform.
API Interoperability for Seamless Operations
Taxpayers using APIs can take advantage of cross-portal operations by configuring their systems or ensuring this with respective solution provider accordingly:
i. Accessing NIC1 e-Invoice Services via NIC2 APIs: By passing "NIC1" value in "irp" API header for APIs at https://api.einvoice2.gst.gov.in
ii. Accessing NIC2 e-Invoice Serv

= = = = = = = =

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

= = = = = = = =

CBIC cautions against fraudsters issuing fake and fraudulent Summons for GST violations
GST
Dated:- 24-1-2025

Taxpayers can verify online any communication from DGGI or any office of CGST by using the 'VERIFY CBIC-DIN' window on the CBIC's website https://esanchar.cbic.gov.in/DIN/DINSearch
In case of suspicion of bogus summons, taxpayers may immediately report to DGGI / CGST formations
It has been recently observed that some individuals with fraudulent intent are creating and sending fake summons to the taxpayers who may or may not be under investigation by the Directorate General of GST Intelligence (DGGI), Central Board of Indirect Taxes and Customs (CBIC).
The fake summons resembles very closely with the original due to

= = = = = = = =

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

= = = = = = = =

Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A
GST
Dated:- 24-1-2025

After successful implementation of Phase-I & Phase-II now Phase-III regarding Table 12 of GSTR-1 & 1A is being implemented, from return period February 2025. In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Further, validation regarding

= = = = = = = =

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

= = = = = = = =

GST Rule 96(10) Amendment Through Notification 54/2018 Applies Prospectively From October 2018, High Court Rules.
Case-Laws
GST
HC determined that Notification No. 54/2018-Central Tax amending Rule 96(10) of CGST Rules operates prospectively from October 9, 2018, not retrospectively from October 23, 2017. The court quashed summons, notices, and recovery proceedings initiated based on retrospective application of the notification. Any quantification of alleged erroneous refunds for periods before October 9, 2018, was held invalid and without jurisdiction. The ruling aligned with previous rectification order in Cosmo Films Limited case which corrected the earlier misinterpretation regarding notification's effective date. The decision establishes clear temporal boundaries for enforcement of amended Rule 96(10).
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

High Court Remands ITC Denial Case for Fresh Review u/s 16(5) of GST Acts, Orders Hearing Within 3 Months.
Case-Laws
GST
HC overturned denial of input tax credit (ITC) u/s 16(4) of CGST/SGST Acts. Court acknowledged petitioner's claim regarding eligibility under newly notified Section 16(5). Original order partially set aside specifically concerning ITC denial. Matter remanded to competent authority for fresh consideration in light of Section 16(5) provisions. Authority directed to provide hearing opportunity to petitioner and issue new order within three months of judgment copy receipt. Decision emphasizes procedural fairness and proper application of amended statutory provisions in ITC determinations.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =