Detention and release under UPGST Act involving online notice service, remittance for fresh appellate decision, conditional relief provided

Detention and release under UPGST Act involving online notice service, remittance for fresh appellate decision, conditional relief providedCase-LawsGSTChallenge concerning detention and release under the UPGST regime, service of statutory notices via an o

Detention and release under UPGST Act involving online notice service, remittance for fresh appellate decision, conditional relief provided
Case-Laws
GST
Challenge concerning detention and release under the UPGST regime, service of statutory notices via an online portal, and remittance for fresh appellate decision. The respondents assert notices and hearing dates were uploaded to the portal, constituting communication; consequence: the appellate process requires remittance for a fresh d

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Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developer

Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developerCase-LawsGSTProfiteering in sale of residential units and obligation to pass on input tax credit under Section 171 is examined,

Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developer
Case-Laws
GST
Profiteering in sale of residential units and obligation to pass on input tax credit under Section 171 is examined, with area-based computation adopted and rejection of an ITC-to-turnover ratio. The investigation under Rule 129 and DGAP report quantified a profiteered amount of Rs. 40,096, requiring refund and proportionate distribution to 1,865

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Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.

Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.Case-LawsGSTChallenge concerned legality of demand arising from debonding of capital goods and admissibility of inp

Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.
Case-Laws
GST
Challenge concerned legality of demand arising from debonding of capital goods and admissibility of input tax credit (ITC). Court noted customs NOC confirmed IGST liability on debonding of indigenous goods and that payment had been discharged; petitioner contended this precluded a second demand by state authorities, with consequence t

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Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.

Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.Case-LawsGSTValidity of refund sanction orders was examined with primary focus on procedural fairness and the requirement

Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.
Case-Laws
GST
Validity of refund sanction orders was examined with primary focus on procedural fairness and the requirement of a reasoned, speaking order. The court found the impugned administrative order failed to consider petitioner's submissions and lacked discussion showing the refund claim was legally incorrect; rejection rested on the department's i

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Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachments

Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachmentsCase-LawsGSTCondonation of delay for filing GSTR-3B returns was considered in relation to entitlement to

Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachments
Case-Laws
GST
Condonation of delay for filing GSTR-3B returns was considered in relation to entitlement to benefit under Section 62 of the GST Act; the HC applied a prior High Court precedent and extended the Section 62(2) benefit to the petitioner, thereby treating assessment entries for JanuaryJuly 2023 as withdrawn and setting aside t

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Cancellation of registration quashed for failure to consider taxpayer's reply; remand for fresh order after hearing

Cancellation of registration quashed for failure to consider taxpayer’s reply; remand for fresh order after hearingCase-LawsGSTCancellation of registration was set aside for failure to consider the taxpayer’s uploaded reply to the show-cause notice, const

Cancellation of registration quashed for failure to consider taxpayer's reply; remand for fresh order after hearing
Case-Laws
GST
Cancellation of registration was set aside for failure to consider the taxpayer's uploaded reply to the show-cause notice, constituting breach of the principle of natural justice; consequence: the impugned order is quashed. The matter is remitted to the original adjudicating officer for de novo consideration after affording the taxpayer a meaningful opportuni

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Refund of input tax credit on imported edible oil: HC finds amendment clarificatory and directs reapplication of modified refund formula.

Refund of input tax credit on imported edible oil: HC finds amendment clarificatory and directs reapplication of modified refund formula.Case-LawsGSTClarificatory amendment to the refund formula for input tax credit applied retrospectively by the HC, reas

Refund of input tax credit on imported edible oil: HC finds amendment clarificatory and directs reapplication of modified refund formula.
Case-Laws
GST
Clarificatory amendment to the refund formula for input tax credit applied retrospectively by the HC, reasoning that the modification was clarificatory in nature and therefore operative retrospectively; consequence: earlier rejection and appellate orders must be set aside and refund claims reconsidered applying the modified formula. Issu

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Omission of Rule 96(10) of CGST Rules and effect on pending proceedings: proceedings lapse absent saving clause

Omission of Rule 96(10) of CGST Rules and effect on pending proceedings: proceedings lapse absent saving clauseCase-LawsGSTOmission of Rule 96(10) of the CGST Rules raised whether proceedings pending under the deleted provision could continue. The court a

Omission of Rule 96(10) of CGST Rules and effect on pending proceedings: proceedings lapse absent saving clause
Case-Laws
GST
Omission of Rule 96(10) of the CGST Rules raised whether proceedings pending under the deleted provision could continue. The court applied the saving clause doctrine, reasoning that continuance of proceedings after omission is permissible only if a saving clause exists; in the absence of any saving clause the pending proceedings lapse. This conclusion is stated s

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GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.

GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.Case-LawsGSTThe text addresses entitlement to refund of GST paid on assignment/transfer of leasehold rights, noting precedent that such assignme

GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.
Case-Laws
GST
The text addresses entitlement to refund of GST paid on assignment/transfer of leasehold rights, noting precedent that such assignment constitutes transfer of immovable property and does not attract GST as supply under the GST Act; consequence: tax paid on that leasehold transfer is capable of refund. It records issuance of a Deficiency Memo in Form RFD-03 citing

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Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering risk

Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering riskCase-LawsGSTCustodial detention and bail in economic offences focusing on large-scale Input Tax Credit fraud: court emphasises that system

Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering risk
Case-Laws
GST
Custodial detention and bail in economic offences focusing on large-scale Input Tax Credit fraud: court emphasises that systematic tax evasion via creation of non-existent firms, issuance of fake invoices and fraudulent availment of ITC constitutes grave economic offence; reasoning rests on material from GSTN analytics, e-way bills, banking and electronic e

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Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance

Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration complianceCase-LawsGSTEntitlement to refund of unutilised input tax credit on corporate amalgamation is governed by the transfer mechanism und

Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance
Case-Laws
GST
Entitlement to refund of unutilised input tax credit on corporate amalgamation is governed by the transfer mechanism under Section 87 and statutory compliance with FORM GST ITC-02; the transferee may receive unutilised ITC only if transfer formalities, including valid registration of the transferor at time of transfer and settlement of liabilities, ar

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GST officer caught for accepting Rs 3.5 lakh bribe

GST officer caught for accepting Rs 3.5 lakh bribeGSTDated:- 26-1-2026PTIPalakkad (Kerala), Jan 26 (PTI) A GST enforcement officer was caught red-handed by the VACB for accepting a bribe of Rs 3.5 lakh to release two lorries seized with scrap load here, o

GST officer caught for accepting Rs 3.5 lakh bribe
GST
Dated:- 26-1-2026
PTI
Palakkad (Kerala), Jan 26 (PTI) A GST enforcement officer was caught red-handed by the VACB for accepting a bribe of Rs 3.5 lakh to release two lorries seized with scrap load here, officials said on Monday.
The accused was identified as Suman P N, an enforcement officer with the Walayar GST Enforcement Squad and a native of Kurudikkad in Palakkad district.
The Vigilance and Anti-Corruption Bureau (VACB) officials said this was one of the highest bribe amounts detected in recent trap cases.
According to the VACB, the complainant and his friend jointly run a scrap business and had collected scrap from various dealers with valid bills.
While transporti

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India moving towards becoming third-largest economy in near future: President Murmu

India moving towards becoming third-largest economy in near future: President MurmuGSTDated:- 25-1-2026PTINew Delhi, Jan 25 (PTI) President Droupadi Murmu on Sunday said India is the world’s fastest-growing major economy and is moving towards achieving it

India moving towards becoming third-largest economy in near future: President Murmu
GST
Dated:- 25-1-2026
PTI
New Delhi, Jan 25 (PTI) President Droupadi Murmu on Sunday said India is the world's fastest-growing major economy and is moving towards achieving its goal of becoming the third-largest economy in the near future, despite global uncertainties.
In her address to the nation on the eve of the 77th Republic Day, she said the country is recording continuous economic growth, driven by large-scale investments in world-class infrastructure and guided by the principles of 'atmanirbharata' and 'swadeshi'.
“By investing in the creation of world-class infrastructure, we are rebuilding our economic strength at a much larger scale

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Rising cigarette prices fuel counterfeit boom in Bihar's Munger

Rising cigarette prices fuel counterfeit boom in Bihar’s MungerGSTDated:- 25-1-2026PTIBhagalpur, Jan 25 (PTI) Munger, a nondescript town in Bihar that once etched its name in industrial history as the first place in Asia to roll out cigarette sticks, is n

Rising cigarette prices fuel counterfeit boom in Bihar's Munger
GST
Dated:- 25-1-2026
PTI
Bhagalpur, Jan 25 (PTI) Munger, a nondescript town in Bihar that once etched its name in industrial history as the first place in Asia to roll out cigarette sticks, is now grappling with a very different distinction: emerging as a hub for counterfeit cigarettes amid steadily rising prices.
The town has long been associated with India's cigarette industry. A factory set up here in 1907 by the erstwhile Imperial Tobacco Company of India Ltd, now ITC Ltd, a diversified conglomerate and a Nifty 50 constituent, was the company's first manufacturing unit and remains its oldest. Interestingly, the Munger factory of ITC shares its birth year with

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te sticks worth around Rs 50 lakh, along with Rs 85 lakh in cash, from a locality near the factory area. The haul underscored the growing threat posed by the trade, which not only deprives the exchequer of tax revenue but also raises serious public health concerns.
“It is a serious issue afflicting this area, and we are making concerted efforts to curb it,” Munger Superintendent of Police Syed Imran Masood told PTI.
“We have conducted several search and seizure operations in the past to rein in the counterfeit cigarette trade. Following the recent big seizure, it appears that many syndicates have either gone underground or fled the district, as no similar incidents have been reported since the Rs 50 lakh haul,” he said.
Masood, however,

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igarette vendor, said agents working for syndicates collect empty packets of popular brands from retailers at prices ranging from Rs 1 to Rs 1.5 per packet.
“These packets are reused to pack counterfeit cigarettes, which are then pushed into the market. The people involved keep changing frequently to maintain anonymity,” Chaurasia said.
With cigarette prices already having risen sharply, many consumers are turning to cheaper alternatives. “That's where counterfeit or smuggled cigarettes come to their rescue, because they cost much less than the original ones,” he added.
Besides this, Munger is also known for its craftsmanship in country-made firearms, and the rise of illegal arms manufacturing is another key reason behind the decline of

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GST official's death: Wife claims he was harassed at work; deceased's colleague booked

GST official’s death: Wife claims he was harassed at work; deceased’s colleague bookedGSTDated:- 24-1-2026PTIBeed, Jan 24 (PTI) A GST official found dead in a car in Maharashtra’s Beed district last week was driven to suicide due to sustained mental haras

GST official's death: Wife claims he was harassed at work; deceased's colleague booked
GST
Dated:- 24-1-2026
PTI
Beed, Jan 24 (PTI) A GST official found dead in a car in Maharashtra's Beed district last week was driven to suicide due to sustained mental harassment at work, his wife has claimed.
A case of abetment of suicide has been registered against a Goods and Services Tax department official from the district, police said on Saturday.
Sachin Jadhavar was found dead in a car on January 17 in Kapildharwadi stretch of the Dhule-Solapur highway, with police claiming at the time that a note recovered from the spot mentioned work-related issues.
The deceased's wife, Mayuri Jadhavar, who met Beed Superintendent of Police Navneet

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Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.

Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.Case-LawsGSTRemittance of a GST demand alleging misuse of GST credentials was ordered back for fresh adjudication on merits, co

Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.
Case-Laws
GST
Remittance of a GST demand alleging misuse of GST credentials was ordered back for fresh adjudication on merits, conditioned on the taxpayer depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days; upon compliance the respondent must pass a final order on merits expeditiously and the bank attachment will be v

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Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.

Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.Case-LawsGSTAdvance ruling addresses eligibility to claim input tax credit (ITC) on food and beverage service

Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.
Case-Laws
GST
Advance ruling addresses eligibility to claim input tax credit (ITC) on food and beverage services supplied as part of event management. The authority classifies event management as a composite supply with the principal supply being event management; food and beverages are ancillary elements. Because the outward supply is a taxa

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Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.

Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.Case-LawsGSTTwo distinct authorities issued separate demands and penalties for delayed filing of GSTR-3B returns for the same period, r

Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.
Case-Laws
GST
Two distinct authorities issued separate demands and penalties for delayed filing of GSTR-3B returns for the same period, resulting in duplication of proceedings and double taxation; the impugned administrative action was held unsustainable and consequently quashed, with the writ petition allowed. The legal points focus on duplication of proceedings as a

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Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.

Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.Case-LawsGSTWrong entries in GSTR-3B concerning Input Tax Credit were rectified through filing of GSTR-9 and GSTR-9C, and the rectificati

Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.
Case-Laws
GST
Wrong entries in GSTR-3B concerning Input Tax Credit were rectified through filing of GSTR-9 and GSTR-9C, and the rectification mechanism negated any short payment or excess-claim consequence; therefore issuance of recovery notices was unjustified where GSTR-9C was filed. Misclassification of IGST as CGST/SGST did not cause revenue loss because the excess

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Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusion

Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusionCase-LawsGSTReversal of input tax credit was predicated on classification of goods

Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusion
Case-Laws
GST
Reversal of input tax credit was predicated on classification of goods as non-exempt though the show-cause notice did not raise that ground; the notice failed the legally required specificity and the adjudication proceeded beyond the matters pleaded, breaching principles of audi alteram partem and statu

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Quashing of ex parte assessment order with remand and conditional pre-deposit; bank attachment vacated upon compliance

Quashing of ex parte assessment order with remand and conditional pre-deposit; bank attachment vacated upon complianceCase-LawsGSTQuashing of ex parte assessment order and remand for fresh adjudication on merits subject to a pre-deposit regime is directed

Quashing of ex parte assessment order with remand and conditional pre-deposit; bank attachment vacated upon compliance
Case-Laws
GST
Quashing of ex parte assessment order and remand for fresh adjudication on merits subject to a pre-deposit regime is directed; HC requires the assessee to deposit between 25% and 100% of disputed tax depending on delay, with the present case requiring one-third as pre-deposit, and mandates vacation of bank attachment upon compliance. Prior payments or reco

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Quashing of assessment order with conditional 50% pre-deposit, remand for fresh adjudication and bank attachment relief on compliance

Quashing of assessment order with conditional 50% pre-deposit, remand for fresh adjudication and bank attachment relief on complianceCase-LawsGSTQuashing of assessment order resulted in remittal for fresh adjudication subject to a conditional interlocutor

Quashing of assessment order with conditional 50% pre-deposit, remand for fresh adjudication and bank attachment relief on compliance
Case-Laws
GST
Quashing of assessment order resulted in remittal for fresh adjudication subject to a conditional interlocutory pre-deposit requirement; if amounts already recovered satisfy or exceed the required 50% pre-deposit, no further deposit is necessary. The taxpayer must file a reply to the Show Cause Notice in Form GST DRC-01 with supporting docum

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Availment of Input Tax Credit on invoices from non-existent dealers rejected where no reply to show cause notices; relief denied.

Availment of Input Tax Credit on invoices from non-existent dealers rejected where no reply to show cause notices; relief denied.Case-LawsGSTAvailment of input tax credit based on invoices issued by non-existing dealers is unsustainable where the taxpayer

Availment of Input Tax Credit on invoices from non-existent dealers rejected where no reply to show cause notices; relief denied.
Case-Laws
GST
Availment of input tax credit based on invoices issued by non-existing dealers is unsustainable where the taxpayer failed to respond to antecedent show cause notices, with resulting assessments under the relevant provisions remaining operative and rectification applications rejected. Statements of e-way bills alone are inadequate to prove physic

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Levy of interest for delayed GST tax discharge affirmed after non-response to GST show cause notice; writ dismissed

Levy of interest for delayed GST tax discharge affirmed after non-response to GST show cause notice; writ dismissedCase-LawsGSTLevy of interest for delayed discharge of tax liability was imposed after the taxpayer failed to reply to a show cause notice in

Levy of interest for delayed GST tax discharge affirmed after non-response to GST show cause notice; writ dismissed
Case-Laws
GST
Levy of interest for delayed discharge of tax liability was imposed after the taxpayer failed to reply to a show cause notice in Form GST DRC-01, and the demand was confirmed under the assessment procedure in Section 73. Interest was levied under Section 50(1) on the basis of delayed payment, and the challenge to that levy lacked merit. The writ petition chal

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GST Input Tax Credit assessment requires production of e-way bills and transport documents; matter remitted for de novo adjudication

GST Input Tax Credit assessment requires production of e-way bills and transport documents; matter remitted for de novo adjudicationCase-LawsGSTAssessment of input tax credit focused on alleged transcription errors in the annual return and failure to prod

GST Input Tax Credit assessment requires production of e-way bills and transport documents; matter remitted for de novo adjudication
Case-Laws
GST
Assessment of input tax credit focused on alleged transcription errors in the annual return and failure to produce requisite e-way bills; the petitioner must produce all e-way bills and transport documents to substantiate movement of goods, failing which sample documents are inadmissible. The respondent is directed to undertake de novo adjudi

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