Author: admin_gst

Overseas service supply: whether s.2(13) “intermediary” or s.2(6) export; GST demand partly quashed, reply allowed.
Case-Laws
GST
Services rendered to an overseas recipient were examined to determine whether they constituted “intermediary services” under s.2(13) IGST Act, or exports under s.2(6) IGST Act. Applying its earlier ruling on identical facts, the Court held the service provider acted as an independent service provider and not as an intermediary, and the supply qualified as export of services, negating GST liability on that basis; consequently, the show cause notice was quashed insofar as it related to a specified audit objection. For remaining audit objections, the service provider was permitted to file a reply with documents and the department was directed to proceed in accordance with law, resulting in partial allowance. – HC
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Tax demand adjudication exceeding show-cause notice and using undisclosed adverse material set aside; fresh hearing ordered with disclosures.
Case-Laws
GST
The dominant issue was whether the impugned adjudication suffered from jurisdictional error and breach of natural justice by travelling beyond the show cause notice and relying on adverse material without confrontation. The Court held that an adjudication cannot confirm a demand far in excess of the proposed demand and must provide the noticee a fair opportunity to meet adverse material; otherwise, the order is vitiated and writ jurisdiction may be invoked despite the availability of an appellate remedy. The matter was directed to proceed afresh by supplying the adverse material, permitting objections within a month, and granting a personal hearing on advance notice, and the petition was disposed of accordingly – HC
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Air purifiers and HEPA filters classification for 5% GST as medical devices; issue sent to GST Council, case pending.
Case-Laws
GST
Whether air purifiers and HEPA filters should be treated akin to “medical devices” covered by the notification prescribing 5% GST was the dominant issue. The court, noting the functional role of these devices and policy concerns reflected in parliamentary recommendations, recorded a prima facie view that there was no apparent reason to deny them the 5% rate applicable to devices listed in the notification, and directed that the question of lowering or abolishing GST on air purifiers and HEPA filters be placed before the GST Council for expeditious consideration, with the matter kept pending for compliance. – HC
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Taxpayer's 2020-21 GST arrears payment request rejected without hearing; decision set aside, DRC-13 garnishee recovery paused pending deposit.
Case-Laws
GST
The dominant issue was whether rejection of the taxpayer's request relating to payment of GST arrears for 2020-2021, purportedly under Rule 158B(3) and Rule 158(3)(a) of the GST Rules, could stand without affording an effective personal hearing. The authority was directed to reconsider the matter on merits after granting a personal hearing, thereby setting aside the operative effect of the impugned rejection for fresh adjudication. Consequentially, further recovery action pursuant to the garnishee proceedings in Form GST DRC-13 was ordered to remain in abeyance, subject to deposit of an additional specified amount within the stipulated time. – HC
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Charity-run tree plantation and maintenance for environmental preservation qualifies as “charitable activity”, making supplies GST-exempt under Notification 12/2017.
Case-Laws
GST
Plantation and maintenance of trees undertaken by a registered charitable institution for preservation of environment was examined for exemption under Entry 1 of N/N. 12/2017-CT(R) read with the definition of “charitable activities” in clause 2(r). Since preservation of environment, including forests and ecological balance, is expressly covered and the activity aligns with governmental forest policy objectives for environmental stability, it qualified as a charitable activity. Consequently, the supplies were held exempt from GST under the notification, and no GST was payable, rendering the question of rate inapplicable – AAR
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Statutory appeal filed after maximum condonable delay: writ petition cannot compel admission or extend limitation; dismissal upheld
Case-Laws
GST
A writ petitioner sought to set aside rejection of a statutory appeal as time-barred and to compel acceptance beyond the maximum condonable period. Relying on binding precedent, the Court held that when the statute caps condonation, the appellate authority lacks power to admit an appeal filed after the aggregate period, and the HC's Article 226 jurisdiction cannot be used to override substantive limitation provisions or invoke Section 5 of the Limitation Act to extend the outer limit; consequently, no direction could be issued to entertain the belated appeal. Having opted for the statutory appellate remedy, the petitioner could not seek writ scrutiny of the original order except on jurisdictional error or breach of natural justice, which was not shown; the petition was dismissed – HC
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IndiGo faces Rs 458 crore GST penalty; airline to contest ruling
GST
Dated:- 30-12-2025
PTI
New Delhi, Dec 30 (PTI) The country's largest airline IndiGo on Tuesday said authorities have slapped a GST penalty of over Rs 458 crore, and that it would contest the decision.
The Additional Commissioner of CGST- Delhi South Commissionerate has slapped the penalty. It pertains to the assessment order under Section 74 of the Central Goods and Services Tax Act, 2017, for FY-2018-19 to FY 2022-23, according to a regulatory filing.
The total GST penalty is Rs 458,26,16,980.
“GST department has passed an order imposing GST demand along with interest and penalty on compensation received from foreign supplier and denial of Input Tax cred

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GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.
Case-Laws
GST
Detention and penalty proceedings under s.129 of the CGST/GGST Act were challenged on the ground that the adjudication order under s.129(3) was issued beyond the statutory seven-day limit from service of notice. Since the notice in Form GST MOV-07 was served on 10.11.2025 and the order in Form GST MOV-09 was passed on 19.11.2025, the authority acted in breach of s.129(3), rendering the order without legal validity; consequently, the detention order in Form GST MOV-06, the notice in Form GST MOV-07, and the order in Form GST MOV-09 were quashed, and the petition was allowed. – HC
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Goods detention and confiscation without s.129(3) notice, direct s.130 action using MOV-10/MOV-11; writ declined, appeal directed.
Case-Laws
GST
Challenge to detention/confiscation proceedings under the CGST Act on the ground that no notice under s.129(3) was issued and the authority, without determining penalty under s.129, directly initiated confiscation under s.130 in Forms GST MOV-10 and MOV-11, was not adjudicated on merits in writ jurisdiction. The court directed the aggrieved party to file an appeal before the competent appellate authority, with liberty to raise all grounds taken in the writ, and required the appellate authority to decide the appeal on merits and examine the propriety of invoking MOV-10/MOV-11; if filed within 10 days, disposal was directed within 12 weeks – HC
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Time-barred s.107 GST disputed tax appeal and belated writ challenge remitted for fresh decision with 25% cash deposit
Case-Laws
GST
Where the statutory appeal under s. 107 of the GST enactments, 2017 had become time-barred and the assessee invoked writ jurisdiction belatedly, the Court held that, consistent with prior similar orders, the interests of revenue and the assessee could be balanced by setting aside the impugned order and directing a de novo decision on merits subject to a protective pre-deposit. The matter was remitted to the proper authority to pass a fresh order on merits, conditional upon deposit of 25% of the disputed tax in cash through the electronic cash ledger within 30 days, and the writ was disposed accordingly – HC
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GST liability based on income-tax portal turnover vs bank receipts mismatch; s.74 assessment orders remitted for forensic review.
Case-Laws
GST
GST assessment orders issued under s.74 were challenged on the ground that tax liability was fastened solely on turnover reflected in the income-tax portal, allegedly based on an inflated return, despite a marked mismatch between bank receipts and reported turnover. The Court held that, given the significant discrepancies, the taxpayer's records required forensic examination to ascertain actual turnover and whether liability could be determined merely from the income-tax declaration. Since the impugned orders had also superseded earlier assessments, the matters were remitted to the department to conduct the examination and pass fresh orders on merits subject to stipulated conditions, and the petitions were disposed accordingly. – HC
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Place of supply for shipped goods u/s 10(1)(a): delivery location decides IGST, CGST/SGST demand quashed.
Case-Laws
GST
Section 10(1)(a) of the IGST Act fixes the place of supply where the movement of goods terminates for delivery to the recipient, not when goods are handed to a common carrier or when title passes under contractual terms. As the goods were destined to recipients at locations outside the State, the supply was inter-State, attracting IGST, and not intra-State so as to permit levy of CGST/SGST on the same transaction. The show cause notice seeking CGST/SGST on a supply already exigible to IGST was held arbitrary and contrary to Section 10(1)(a) and was quashed to the extent of the impugned demand; the petition was partly allowed. – HC
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Patent application filing documentation from foreign attorneys treated as imported legal services; GST payable in India under reverse charge
Case-Laws
GST
Legal documentation and certification services for filing patent applications received from foreign patent attorneys constituted “legal services” classifiable under SAC 998213, attracting GST as import of services with place of supply at the recipient's location in India. Exemption for “legal services” under the relevant entry was held inapplicable because “advocate/senior advocate” under the Advocates Act, 1961 refers to persons enrolled under Indian rolls and does not extend to foreign attorneys; consequently, the services were taxable. The activity was held to be in the course or furtherance of the foreign service providers' business and therefore a “supply,” making tax payable by the recipient under reverse charge as per the applicable notification. – AAR
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Charitable tree plantation and maintenance for environmental preservation treated as “charitable activity”, exempt from GST under Notification 12/2017 Entry 1
Case-Laws
GST
Plantation and maintenance of trees undertaken by an applicant charitable institution, registered under the Income-tax Act for preservation of environment, was examined for GST liability and the applicability of Entry 1 of Notification No. 12/2017-CT(R). “Charitable activities” under clause 2(r) expressly includes preservation of environment, including forests and wildlife, and the tree plantation and maintenance activity was held to directly advance environmental stability and ecological balance consistent with the National Forest Policy objectives. Relying on its earlier ruling on similar mangrove plantation and maintenance, the activity was held to fall within Entry 1, and was therefore exempt from GST. – AAR
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Input tax credit on cement, steel and works contract for warehouse construction blocked u/s17(5); ITC denied. (5)
Case-Laws
GST
Input tax credit on cement, steel and other inputs and works contract/construction services used to construct a warehouse was held to be blocked under s.17(5)(c) and s.17(5)(d) where such construction results in an immovable property. While “plant or machinery” in s.17(5)(d) is not governed by the definition of “plant and machinery” in the Explanation to s.17 and requires a functionality test based on the taxpayer's business and the building's role, the warehouse in question was not treated as qualifying “plant or machinery”. Consequently, ITC was denied for goods and services used in constructing the warehouse, whether used for providing storage/warehousing services or leased to tenants. – AAR
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Advisory & FAQ on Electronic Credit Reversal and Re-claimed Statement & RCM Liability/ITC Statement
GST
Dated:- 30-12-2025

1.  To ensure correct and accurate reporting of reversed and reclaimed ITC and to avoid clerical mistakes, Electronic Credit Reversal and Re-claimed Statement (Reclaim Ledger) was introduced on the GST portal from August 2023 return period onwards for monthly taxpayers and from July-September 2023 quarter for quarterly taxpayers. This Reclaim Ledger captures the ITC temporarily reversed in Table 4(B)2 and its subsequent reclaim in Table 4(A)5) and 4(D)1.
2.  As of now taxpayer get a warning message if a taxpayer attempts to re-claim excess ITC in table 4D(1) than the available ITC reversal balance but the taxpayer is allowed to file its Form GSTR-3B.
3.  To the taxpayers multiple opportunities have been given to report their opening balance which was earlier reversed ITC but was not reclaimed till that ti

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pening balance and amend the opening balance for both the said statements where any transaction related to excess ITC reversal or excess RCM liability/ITC prior to implementation of the said statements could be declared as opening balance to these statements.
8.  This RCM Liability/ITC Statement can be accessed through: Services >> Ledger >> RCM Liability/ITC Statement.
9.  Now, the taxpayers are hereby informed that, shortly, negative values or availment of excess ITC over and above available balance, shall not be allowed in both the ledgers. Both the statements shall have a below mentioned validation for regulation of ITC:
a.  The reclaimed ITC in Table 4(D)(1) shall be lesser than or equal to the combined values of closing balance of Electronic Credit Reversal and Re-claimed Statement and ITC being reversed in Table 4(B)(2) of current period GSTR-3B. and,
b.  The RCM ITC claimed in Table 4(A)2 & 4(A)3 shall be equal to or less than the combin

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g balance in the current return period.
11.  For more information on Electronic Credit Reversal and Re-claimed Statement please refer the advisory dated 17th September, 2024 issued by GSTN by clicking below link https://tutorial.gst.gov.in/downloads/news/itc_pending_ledger.pdf. Also, detailed advisory on Introduction of RCM Liability/ITC Statement can be seen by clicking on below link:https://services.gst.gov.in/services/advisoryandreleases/read/514 .
FAQs related to Electronic Credit Reversal and Re-claimed Statement and RCM Liability/ITC Statement
1. How to view my Electronic Credit Reversal and Re-claimed Statement?
You can view the statement by navigating to the Dashboard › Services › Ledger › Electronic Credit Reversal and Re-claimed.
2. How to view my RCM Liability/ITC Statement?
You can view the RCM Liability/ITC Statement by navigating to the Dashboard › Servic

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In case there is no ITC available, this reversal declared in table 4(B)2 will be added to your liability in current period while filing GSTR-3B.
Example: The closing balance of the ITC reclaim ledger for the current return period is -Rs.10,000, which means Rs.10,000 of excess ITC has been reclaimed in earlier periods. To file your GSTR-3B, you would need to reverse this earlier excess reclaimed ITC of Rs.10,000 in Table 4B(2) for the current period.
5. How will the validation mechanism work in GSTR-3B for RCM Liability/ITC Statement?.
The taxpayers will not be able to file GSTR-3B in case the claimed RCM ITC in Table 4A(2) or 4A(3) exceeds the available balance in the RCM Liability/ITC Statement and the RCM liability reported in Table 3.1(d) for the current return period put together.
6. How to file GSTR-3B if closing balance of RCM Liability/ITC Statement is Negative?
If the closing balance of the RCM Liability/ITC Statement is negative, it indicates that excess RCM IT

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IIP growth at 2-year high at 6.7 pc in Nov on robust manufacturing driven by GST rate cuts
GST
Dated:- 29-12-2025
PTI
New Delhi, Dec 29 (PTI) India's industrial production grew at a two-year high of 6.7 per cent in November this year, driven by strong performances in mining and manufacturing, mainly on account of order pile-up following a cut in GST rates, according to official data released on Monday.
The factory output, measured in terms of the Index of Industrial Production (IIP), had expanded by 5 per cent in November 2024.
The previous high was recorded at 11.9 per cent in November 2023.
Ahead of the festivals, the Goods and Services Tax (GST) rates were cut on a host of consumer items, effective from September 22, 20

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ce (NSO) revised the industrial production growth to 0.5 per cent for October 2025 from the provisional estimate of 0.4 per cent released last month.
The NSO data showed that the manufacturing sector's output grew by 8 per cent in November 2025 from 5.5 per cent in the year-ago month. Mining production rose by 5.4 per cent against a growth of 1.9 per cent recorded a year ago.
Power production contracted by 1.5 per cent in November 2025, compared to 4.4 per cent expansion in the year-ago period.
During the April-November period of FY26, the country's industrial production growth decelerated by 3.3 per cent compared to 4.1 per cent in the same period a year ago.
An NSO statement said, “Driven by 8 per cent growth in manufacturing sect

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Show-cause notice deadlines extended by disputed notifications, and no hearing opportunity-adjudication order set aside for fresh decision
Case-Laws
GST
The dominant issue was whether the adjudication order passed pursuant to a show cause notice, where the notice-period was impacted by challenged extension notifications, should stand despite the petitioner not having filed any reply or attended hearing. The Court held that, since the validity of the extension notifications is pending consideration and the petitioner did not get a proper opportunity to present its case on merits, principles of natural justice warranted remand to enable a response and hearing before the adjudicating authority. The impugned order was set aside and the matter remanded for fresh adjudication. – HC
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Customs Clearance Facilitation Committee meet reinforces stakeholder confidence
GST
Dated:- 29-12-2025

Meeting brought together partner Government agencies, including, FSSAI, Plant Quarantine, Drug Controller; trade associations such as the Customs Broker Fraternity, ASSOCHAM, GJEPC; and stakeholders such as custodians, importers, exporters, and departmental officers
The Customs Clearance Facilitation Committee (CCFC) meeting was convened by Delhi Customs at the Kalpana Chawla Conference Hall, IGI Airport, under the chairmanship of the Chief Commissioner of Customs, Delhi Zone.
The meeting brought together partner Government agencies including FSSAI, Plant Quarantine, and the Drug Controller, alongside trade associa

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Customs processes and enhancing coordination across the EXIM community.
The Delhi Customs Zone reaffirmed its commitment to promoting ease of doing business and advancing trade facilitation within the framework of law. It emphasised that the guiding motto of the Zone rests on the principles of Transparency, Accessibility, and Efficiency. These values are not only central to the functioning of Customs but also serve as a foundation for building trust and ensuring that stakeholders feel empowered to engage openly with the administration.
Looking ahead, the Delhi Customs Zone underscored that ease of doing business is a continuous journey requiring sustained collaboration between Customs, partner agencies, custodians, and the trading co

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Reopening alleged erroneous ITC refund for zero-rated exports after appeal order barred; s.73 demand notice set aside
Case-Laws
GST
Whether the tax authority could reopen and seek recovery of an allegedly erroneous refund of input tax credit for zero-rated exports by issuing a demand-cum-show cause notice under s.73, despite a prior appellate order on the same refund, was the dominant issue. The court held that appellate orders attain finality and bind the parties under s.107(16) unless varied or reversed, and the adjudicating authority is barred by res judicata/issue estoppel from re-agitating the same objection; proceeding mechanically and contrary to the appellate determination also offends natural justice. Consequently, the impugned notices proposing adjudication under s.73 were set aside and the petition was allowed. – HC
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GST demand raised despite taxpayer's show-cause reply being ignored; demand and rectification rejection set aside, remanded for fresh decision
Case-Laws
GST
The dominant issue was whether the GST demand order and subsequent rectification rejection were vitiated for breach of natural justice due to non-consideration of the taxpayer's reply to the show cause notice. The Court found that the reply had been sent and uploaded prior to adjudication, yet the demand was raised mechanically without dealing with the reply, denying a proper opportunity of hearing; consequently, the demand order was set aside and the matter remanded to the adjudicating authority for fresh consideration. The rectification rejection was also set aside as it flowed from the defective original order. – HC
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GST registration cancellation u/s 29(2)(e): order quashed for no reasons and “hearer must decide”; remanded for fresh hearing
Case-Laws
GST
Cancellation of GST registration under Section 29(2)(e) of the CGST/WBGST Act was set aside as the order lacked reasons, reflected non-application of mind, and violated natural justice. The notice of personal hearing was issued by one authority, but the impugned cancellation order was passed by another, breaching the settled rule that the authority who hears must decide. A post-decisional hearing was refused because it cannot cure an unreasoned, mindless final order. The matter was remanded with directions to grant a fresh hearing, consider the earlier reply to the show-cause notice, and pass a reasoned order in accordance with law – HC
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Fraudulent ITC claim order issued without personal hearing; writ refused, delayed statutory appeal allowed if pre-deposit made timely.
Case-Laws
GST
In a challenge to an order alleging fraudulent availment of ITC passed without personal hearing, the Court held that such disputes typically involve complex fact and evidence, making writ intervention inappropriate where an efficacious statutory appeal exists; accordingly, it declined to set aside the order on writ merits. Given that the order was received long before the writ was filed and the appeal period had lapsed, the Court nonetheless protected the right to appeal by directing that if an appeal is filed with the requisite pre-deposit by the specified date, it shall not be rejected as time-barred and must be decided on merits; the writ was disposed of. – HC
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GST portal show-cause notice hidden in “Additional Notices” tab leads to missed hearing; demand order set aside, remanded.
Case-Laws
GST
Where a show cause notice was uploaded on the GST portal's “Additional Notices Tab” before the tab was made visible and the taxpayer did not become aware of it, such portal-only uploading was held to have denied a meaningful opportunity of hearing, vitiating the adjudication; consequently, the demand order was set aside and the matter remanded for fresh adjudication after permitting a reply and ensuring hearing notices are also communicated by email. The Court also noted a prima facie contention of duplication of demand, potentially supported by the amendment to Section 16(4) of the CGST Act, 2017, to be examined on remand. Relief was made conditional on payment of costs. – HC
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Police-directed bank account freeze during investigation without court order held illegal; bank ordered to defreeze and restore access
Case-Laws
GST
The dominant issue was whether the police could direct a bank to freeze a person's account during investigation without obtaining a competent court's order under the applicable criminal procedure provisions. The court held that mere police instructions to the bank were insufficient, particularly when no order under the relevant statutory provisions was produced and the investigating agency made no subsequent communication justifying the freeze. Relying on precedent that debit-freezing is impermissible without judicial authorization, the court found the impugned freezing action illegal. Consequently, the bank was directed to defreeze the account and permit its operation, and the petition was disposed of. – HC
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