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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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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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CBIC initiates vigilance inquiry into Wintrack allegations of bribery against Chennai Customs
GST
Dated:- 11-10-2025
PTI
New Delhi, Oct 11 (PTI) Indirect tax department CBIC on Saturday said a vigilance investigation is being initiated on the bribery allegations against Chennai Customs by Wintrack Inc, and has posted the accused customs officers out of their jurisdiction.
The Central Board of Indirect Taxes and Customs (CBIC) said it has received the factual enquiry report from the Department of Revenue (DoR), which was mandated to undertake a fair, transparent and fact-based enquiry into the allegations made by Wintrack Inc regarding alleged irregularities in Chennai Customs.
“The report also indicates the possibility of ch

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He said his shipments were held up by Chennai customs and released only after the bribe asked for by customs officials was paid.
The CBIC said based on the prima facie findings by the revenue department, a thorough vigilance investigation is being initiated, which is proposed to be completed in a time frame of 4-6 weeks.
To ensure the investigation is credible, free and fair, CBIC has relieved the officers identified in the report of their present responsibilities with immediate effect and posted them out of the jurisdiction.
Further, CBIC is constituting a Task Force under Member (Customs) to take further corrective operational measures. These include a comprehensive review of all pending cases to ensure consistent, transparent and

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Classic Legends says new launches, GST cut drive motorcycle sales during festival season
GST
Dated:- 11-10-2025
PTI
Jaipur, Oct 11 (PTI) Classic Legends, the maker of Jawa and Yezdi motorcycles, has reported a surge in sales during the ongoing festival season driven by new launches, GST-linked price benefits and expansion of retail presence.
“The company's bookings in Rajasthan have tripled this season compared to last year,” Anupam Thareja, Co-founder of Classic Legends, said duri

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CBI Arrests CGST Superintendent and Inspector in Mumbai in a Bribery Case
GST
Dated:- 11-10-2025

The Central Bureau of Investigation (CBI) has arrested Superintendent and Inspector of the Central Goods and Services Tax (CGST), Santacruz Division, Mumbai for demanding and accepting a bribe of Rs.25,000/- from the complainant.
CBI registered the case on 07.10.2025 on allegations that the accused CGST officers demanded an undue advantage of Rs.25,000/- for issuing a favourab

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Assessment order quashed for breach of natural justice; petitioner to pre-deposit 25% from ECR and reply show cause notice
Case-Laws
GST
The HC quashed the impugned Assessment Order dated 27.08.2024 for breach of natural justice, subject to the petitioner making a pre-deposit of 25% of the disputed tax in cash from its Electronic Cash Register within 30 days of receipt of the order; this pre-deposit remains liable to final adjustment or further demand. The petitioner must file a reply t

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Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restoration
Case-Laws
GST
The HC dismissed the challenge to the cancellation of the applicant's GST registration for default in filing returns and non-response to the show-cause notice, but granted limited relief. The court directed Respondent No. 3 (Superintendent of Taxes) to furnish the applicant with particulars of all outstanding statutory dues attributable to th

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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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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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Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on merits
Case-Laws
GST
The HC dismissed the petition without quashing the impugned notices, granting the petitioner liberty to furnish full details, including copies of state authority orders for 2017-18 and 2018-19 and particulars of pending appeals, for fresh consideration by the Central authorities; those authorities are directed to conside

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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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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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