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Case-Laws – GST – Highlights – Refund due to inverted rate of duty structure: HC disposed of the petition allowing the petitioner-Firm to file a fresh refund application for services covered by the retrospective amendment to Rule 89(5) of CGST Rules 2017. The respondents were directed to decide the application strictly per the amended rule and applicable laws, requiring them to operate the GST portal accordingly. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC held that the order disallowing credit passed by Deputy Commissioner without hearing petitioner violated principles of natural justice. The notice was issued by Joint Commissioner who lacked competence. Deputy Commissioner, though competent authority, didn't give notice or hear petitioner before passing impugned order. HC kept respondents' action of blocking electronic credit ledger in abeyance and restrained from giving effect to decision of blocking credit ledger. Matter listed for final hearing. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that the respondent no. 2, a government entity, is liable to pay the petitioner the difference in GST amount at 6% from 01.01.2022 to 30.09.2022 within three months, failing which interest at 6% per annum shall be payable from the date of entitlement, as the GST rate was enhanced from 12% to 18% during this period according to respondent no. 4, the state GST department. The petition was disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC granted bail to the accused petitioner who was charged with creating fake firms, issuing invoices, and passing on input tax credit in violation of Section 132 of the Central Goods and Service Tax Act, 2017. The HC found that the prosecution heavily relied on statements recorded u/s 70, but failed to include those individuals as witnesses, depriving the accused of the right to cross-examine. Additionally, despite filing the complaint, the Department could not determine the amount of input tax credit claimed by beneficiaries after over a year of investigation. The HC noted that once a complaint is filed, no further evidence can be used against the accused. Considering the maximum punishment of five years and the accused's custody of five months, the HC allowed the bail application subject to conditions. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that issuing a consolidated show cause notice for multiple assessment years from 2019 to 2023-24 was erroneous. It relied on precedents from Karnataka and Madras HCs which held that separate notices should be issued for each year u/s 73 of the GST Act. The HC granted an extension till 21.11.2024 for filing a reply to the 1622-page notice and excluded the corresponding period for passing orders to offset the delay. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Petitioner challenged impugned order by respondent regarding difference in outward supply between GSTR 3B and books of accounts, non-filing of GSTR 9 & 9C, non-payment of tax under RCM for freight charges, and non-payment of tax for private coaching fee receipts. HC held petitioner shall pay 25% of demand after deducting paid amount, subject to verification. Impugned order treated as show cause notice; petitioner to file objections within four weeks. Petition disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The AAAR held that for construction services, the time of supply for GST purposes is the date of receipt of mobilization advance, being the earliest of the date of issue of invoice or receipt of payment. The mobilization advance constitutes payment and consideration, despite appellant's contention that it is merely a transaction in money. The notification No. 66/2017-CT (Rate) is inapplicable as the supply pertains to services. Consequently, the appeal by M/s S.P. Singla Constructions P Ltd. was rejected. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – AAAR dismissed appellant's appeal. Product 'Aorom Herbal Smokes' classifiable under HSN 24029010 (tobacco substitutes), not HSN 3004 (medicinal products). Appellant failed to substantiate product as 'medicinal cigarettes' under Drugs and Cosmetics Act, 1940 by not providing authoritative Ayurvedic text used for manufacturing. Appellant's own brochure claimed product as cigarette substitute aimed at assisting smokers to quit habit. Therefore, product attracts GST rate applicable to tobacco substitutes. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Co-owner's application for cancellation of GST registration granted to another co-owner rejected. HC held clause (a) governing ownership document sufficed; clause (c) requiring consent letter inapplicable where not sole owner. Petition dismissed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC held that respondent Corporation cannot demand GST from petitioners on penalty imposed for non-attendance of leakage complaint as there was no “supply of goods/services” by Corporation to petitioners. To demand GST, it must be proved that there is “supply of goods/services” by person collecting tax to person from whom tax is recovered. Here, no service was supplied by Corporation to petitioners while imposing penalty. Amounts sought were not for tolerating an act but for not following terms of agreement/guidelines framed by Corporation as deterrent against future breach. Petition dismissed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Petitioner's appeal against penalty imposed for detention u/s 129 of Bihar GST Act, 2017 and finding of attempted tax evasion dismissed. HC set aside Annexure-9 on technical grounds; appeal restored before first Appellate Authority for consideration on merits after hearing petitioner. Petitioner paid entire penalty; despite Annexure-9/A not showing disputed amount, appeal to be entertained due to procedural irregularity. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC disposed of the writ applications challenging the constitutional validity of section 16(4) of the Central Goods and Services Tax Act, 2017 imposing time limit for availing Input Tax Credit, and the amendment to Rule 61(5) related to GSTR-3B. The Court noted the recommendations of the 53rd GST Council Meeting addressing the petitioners' claims, giving due weightage to the Council's recommendations in accordance with law. The petitioners were granted liberty to pursue remaining matters before the appropriate forum. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC directed respondents to disburse remaining sanctioned refund amount along with applicable interest for delayed disbursement. Respondents cannot retain refunded amount per refund sanction order. Respondent directed to issue payment advice to petitioner forthwith. Petition disposed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Petitioner challenged SCN as ultra vires Sections 66B and 65B(44) of Finance Act, 1994 and violative of Articles 14, 265 and 300A of Constitution. HC held SCN based on arbitral award in petitioner's favor against DMRC, which was partly set aside by Division Bench, no longer survived. Petition allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC upheld the validity of notifications extending the limitation period u/s 73(10) of the GST Act through Section 168A, which allows the government to extend time limits due to force majeure like COVID-19. The words “in respect of actions” were interpreted broadly to cover previous incomplete actions during the pandemic. The HC held that the Council's recommendation enables an informed decision by the government in line with cooperative federalism. The petitions were disposed of, allowing the petitioners to pursue statutory appeals. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Appellant's GST registration cancellation upheld for non-compliance with Section 28(1) of WBGST Act, 2017 and Rule 19(1) of WBGST Rules, 2017 regarding procedure for change of principal place of business. However, HC granted opportunity to file appropriate application with supportive documents before Assistant Commissioner, who shall decide on merits uninfluenced by earlier observations. Appeal disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Petitioner challenged jurisdiction u/s 74(5) of CGST Act for alleged suppression regarding invoices raised on NHAI. HC held petitioner made prima facie case for interim relief. Respondents can proceed with show-cause notice hearing but no final order without HC permission during petition pendency. Matter listed on 04.09.2024. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC quashed the order blocking the petitioner's Electronic Credit Ledger u/r 86A of CGST Rules, 2017 due to the absence of a pre-decisional hearing and lack of independent or cogent reasons to believe. The order impermissibly relied on borrowed satisfaction from another officer's report, contrary to the HC's decision in K-9-Enterprises's case. The absence of valid material constituting 'reasons to believe' failed to satisfy Rule 86A's mandatory requirements. Consequently, the impugned order blocking the ECL was quashed for being illegal and arbitrary. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC dismissed the petition challenging the adjudication order passed u/s 73(9) of the MGST/CGST/IGST Acts, holding that an efficacious statutory appeal remedy was available. The appellate authority could examine the petitioner's claim of violation of natural justice principles in passing the adjudication order. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – HC quashed impugned order dated 16 August 2024 passed by Assistant Commissioner u/s 73(9) of Central Goods and Services Tax Act, 2017. HC held Assistant Commissioner took narrow, pedantic view in refusing adjournment without assigning reasons, despite contestation regarding petitioner's participation in hearings. Petition allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The HC held that the final order cancelling GST registration failed to record reasons supporting allegations in the show cause notice, violating natural justice principles. The authorities arbitrarily cancelled registration retrospectively without indicating such intent in the notice. Consequently, the impugned cancellation order could not be sustained, and the petition was allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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GST Dated:- 3-1-2025 PTI – News – Congress alleges slowdown in GST collections, asks govt to focus on complexities of economy Dated:- 3-1-2025 – New Delhi, Jan 3 (PTI) The Congress on Friday expressed concern over the “disappointing” latest GST numbers and urged the government to focus on the complexities of the economy instead of imposing tax on popcorn. In a statement on the latest GST numbers, Congress general secretary in-charge communications Jairam Ramesh claimed India was locked in a “pernicious cycle of low consumption – low investment – low growth – low wages”. He said, “The litany of demoralising news on the economic front from the deceleration in growth to the poor GST revenue collections demands that the government apparatus

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ng for refunds, slumped to 3.3 per cent growth the lowest in FY25. This is concerning news, on several fronts,” he claimed. Ramesh said the government recorded an increase in GST collections of 8.6 per cent in the first three quarters of the current financial year. “The budget estimates had factored in an 11 per cent growth. This slowdown in revenue collections cannot be justification for the government to further cut down on social welfare programme like MGNREGA, at a time when rural wages have been stagnant and consumption slackening,” he said. Government expenditure must instead be used as a stimulus for the economy, he asserted. PTI SKC SKC SZM SZM – – News – Press release – PIB Tax Management India – taxmanagementindia – taxmanageme

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Case-Laws – GST – Highlights – The HC held that the petitioners' chewing tobacco products are to be classified under Heading 2403 99 10 of the Customs Tariff Act, 1975, attracting a higher compensation cess of 160% under the GST (Compensation to States) Act, 2017. The petitioners cannot change the classification merely for rate benefit. The Advance Rulings classifying the products under 2403 99 10 are binding. The food safety regulations do not impact the GST classification. The petition was dismissed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Petitioner challenged order u/s 73 of Odisha Goods and Services Tax Act, 2017. HC held Section 61(2) requires consideration of explanation furnished. Section 61(3) states if no satisfactory explanation is given, proper officer may initiate action u/s 73. Initiation of proceeding u/s 73 was without jurisdiction. Impugned order quashed. Petitioner's reply dated 29.07.2021 to be dealt with u/s 61, thereafter revenue can proceed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Impugned order set aside by HC. Petitioner to remit Rs.1 crore within two weeks, submit reply within two weeks thereafter treating impugned order as show cause notice. Respondent authority to complete assessment in accordance with law after providing reasonable opportunity of hearing to petitioner. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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