Author: admin_gst

Petition dismissed for failing to rebut migration to regular tax scheme after non-response, non-filing, and non-payment.
Case-Laws
GST
The HC dismissed the petitions and upheld the impugned orders, finding that the petitioner failed to rebut the intimations that he migrated from the composition scheme to the regular scheme. The record established non-response to show-cause notices, no filing of returns, and non-payment of tax; no evidence was produced demonstrating any challenge to the

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Section 74 UPGST/CGST order quashed for denying hearing and arbitrarily fixing evaded sales, purchases and liabilities
Case-Laws
GST
The HC held that proceedings under s.74 of the UPGST/CGST Act were initiated against the petitioner following a survey that disclosed discrepancies, and an ex parte order fixed evaded sales and corresponding tax, interest and penalty without affording the petitioner a hearing on purchases, thereby violating principles of natural justice. The impugned order

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Quashed order remitted for fresh hearing on input tax credit claim for breach of natural justice and Section 75(4)
Case-Laws
GST
The HC held that the impugned order was passed in violation of principles of natural justice and Section 75(4) of the GST Act because no personal hearing was afforded to the petitioner. The court quashed the impugned order insofar as it adjudicated the petitioner's claim for input tax credit purportedly barred by limitation under Section 16(4) CGST Act, 2017,

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Quashing detention and seizure where expired e-way bill alone can't prove intent under Section 129(3), release goods
Case-Laws
GST
The HC allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy

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Petition allowed; order of October 3, 2024 rejecting appeal for non-compliance with Section 107(6)(b) CGST set aside
Case-Laws
GST
The HC allowed the petition and set aside the impugned order dated 3 October 2024 that had rejected the petitioner's appeal for alleged non-compliance with the mandatory pre-deposit requirement under Section 107(6)(b), CGST Act. The Court concluded the Appellate Authority's reasoning was contrary to settled judicial precedent and therefore restored the petit

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Proceedings under Section 74 void if initiated against deceased proprietor without serving or substituting legal representative
Case-Laws
GST
HC allowed the writ petition and quashed the show cause notice and consequential orders issued under Section 74 of the Act. The court held that initiation of proceedings against a deceased proprietor was void ab initio where death had been notified to authorities, and that proceedings cannot validly be instituted against a deceased person, the est

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Order set aside and matter remanded for fresh adjudication after breach of natural justice; reply due by 15 October 2025
Case-Laws
GST
The HC set aside the impugned demand order and remanded the matter to the Adjudicating Authority for fresh adjudication, finding a breach of audi alteram partem where the SCN and subsequent notices were uploaded only to the “Additional Notices” tab and the Petitioner was not afforded a real opportunity to be heard. The Petitioner is granted time until 15

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Delegated Additional Commissioner's suo motu revision under s.23(4)(a) upheld; remedy limited to appeal under s.23(4)(c)(ii)
Case-Laws
GST
The HC dismissed the writ challenging a suo motu revision order by an Additional Commissioner under s.23(4)(a) of the OST Act, holding the Additional Commissioner validly exercised delegated revisionary power and that the Commissioner lacked jurisdiction to re-initiate revision once such delegated power was exercised. By virtue of the non-obstante cl

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Petitioner entitled to reimbursement of additional 6% GST deducted due to rate change; respondents directed to pay within six weeks
Case-Laws
GST
The HC disposed of the petition without adjudicating the merits and directed the respondents to consider the petitioner's claim for reimbursement in accordance with the decision of the committee of officers chaired by the Chief Engineer, PW (R&B)/PMGSY and the communication dated 11 July 2024. The respondents are ordered to reimburse the addit

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BJP MP Sikender Kumar terms GST 2.0 as next-generation reform
GST
Dated:- 9-9-2025
PTI
Shimla, Sep 9 (PTI) BJP Rajya Sabha member from Himachal, Sikender Kumar, has termed the GST rationalisation as a next-generation reform process, which will empower consumers, liberate entrepreneurs, strengthen economic sovereignty and chart a course for a prosperous and inclusive India.
In his article on the subject, shared with the media persons here, Kumar, who is also the former Vice-Chancellor of Himachal Pradesh University, said GST 2.0 could prove as transformative as the 1991 liberalisation or the Unified payments Interface (UPI) revolution of 2016 by linking people's growth to national productivity and lowering the consumption barrie

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epare India for short-term dynamism and long-term resilience.
If implemented effectively, this multi-dimensional growth lever has all economic ingredients to improve India's fiscal architecture and propel the country onto a trajectory where every rupee spent, saved, or invested would yield greater national wealth, he added.
The government envisions these next-gen GST reforms to significantly energise the economy, potentially adding Rs 20 lakh crore to Gross Domestic Product (GDP) and these next-stage reforms have come at a crucial juncture, when India has already become the fourth-largest economy in the world and aims to reach a USD 10 trillion size by 2047, he emphasised.
He stressed that these reforms also required the transformation o

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Govt directs manufacturers to revise MRP on unsold stock as GST rates change
GST
Dated:- 9-9-2025
PTI
New Delhi, Sep 9 (PTI) The government on Tuesday directed manufacturers and importers to declare revised maximum retail prices (MRP) on unsold stock to reflect changes in goods and services tax (GST) rates, with the deadline set for December 31 or until stocks are exhausted, whichever is earlier.
The directive comes as the government has reduced GST on various products and services, which will come into effect from September 22.
“As per the new GST rates, manufacturers, packers, and importers can revise the MRP on unsold stock until 31st December 2025 (or until stock lasts),” Union Food and Consumer Affairs Minister Pralhad

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Companies asked to revise MRP on unsold stocks to reflect GST rate change: Union Min Joshi
GST
Dated:- 9-9-2025
PTI
New Delhi, Sep 9 (PTI) The government has asked manufacturers to revise the maximum retail price (MRP) on unsold stocks in line with the change in GST rates.
The government has reduced GST on various products and services, which will come into effect from September 22.
“As per the new GST rates, manufacturers, packers, and importers can revise the MRP on unsold stoc

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New GST rates: A boon for agriculture and farmers’ prosperity
GST
Dated:- 9-9-2025

“The nation is grateful to Prime Minister Shri Narendra Modi and the Finance Minister for the GST reforms”: Union Agriculture Minister Shri Shivraj Singh Chouhan
“New chapters of growth will be written in agriculture, and we will see positive results in every sector” – Union Agriculture Minister Shri Chouhan
The new GST (Goods and Services Tax) rates mark a major transformation in the agriculture and dairy sectors. With the reduction in GST rates, farmers, agricultural and dairy workers, and livestock owners across the country are expressing joy and gratitude to Prime Minister Shri Narendra Modi and Union Finance Minister Smt. Nirmala Sitharaman. Union Agriculture Minister Shri Shivraj Singh Chouhan termed the new rates a revolutionary decision, expressing hope for historic changes.
The impact of the GST reforms will be widely seen among small and medium farmers. Lower GST on agricultur

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will get cheaper
Nuts to cost less
Boost to food processing
No GST on milk and cheese
Promotion of indigenous products
GST reduced on 'prepared/preserved fish'
Natural honey to cost less
Reduced GST on tendu leaves
Detailed impact of GST cuts on various sectors
Agricultural Mechanisation
* GST on tractors (<1800 cc) reduced to 5%. * Tractor parts, including tyres, tubes, hydraulic pumps: GST cut from 18% to 5%. * Sprinklers, drip irrigation, harvesting machinery, tractor parts: GST cut from 12% to 5%. * Fixed speed diesel engines (>15 HP), threshing/harvesting machines, compost machines: GST cut from 12% to 5%.
* Lower tractor prices will make mechanisation accessible to small and medium farmers, saving time, reducing labour costs, and improving productivity. 
OLD AND NEW GST DIFFERENCE CALCULATION FOR VARIOUS SOME OF THE POPULAR AGRICULTURAL MACHINERY & EQUIPMENTS :-
Sl.No.
Name of Agricultural Machinery & Equipment
Basic cost of Agricultural Machinery & E

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520
2,300
48,300
3,220
 
⁠Seed cum Fertiliser Drill – 13 Tine
62,500
7,500.00
70,000
3,125.00
65,625
4,375
 
Harvester Combine
14 feet Cutter Bar
26,78,571
3,21,428
30,00,000
1,33,928
28,12,500
1,87,500
 
Straw Reaper
5 feet
3,12,500
37,500.
3,50,000
15,625
3,28,125
21,875
 
Super Seeder
8 Feet
2,41,071
28,928.57
2,70,000
12,053
2,53,125
16,875
 
⁠Happy Seeder
10 Tine
1,51,786
18,214
1,70,000
7,589.29
1,59,375
10,625
 
Rotavator
6 Feet
1,11,607
13,392
1,25,000
5,580
1,17,187
7,812
 
Baler Square
6 feet
13,39,286
1,60,714
15,00,000
66,964
14,06,250
93,750
 
Mulcher
8 Feet
1,65,179
19,821
1,85,000
8,258
1,73,437
11,562
 
⁠Pneumatic Planter
4 Row
4,68,750
56,250
5,25,000
23,437
4,92,187
32,812
 
⁠Sprayer Tractor Mounted
400 Liter capacity
1,33,929
16,071
1,50,000
6,696
1,40,625
9,375
Fertilisers
* Ammoni

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ee, etc., cut from 12% to 5%.
* Dairy farmers' products made more competitive
* Milk cans (iron/steel/aluminum) now at 5% instead of 12%.
* Boost to indigenous dairy products.
Aquaculture
* GST on 'prepared or preserved fish' reduced from 12% to 5%.
* Likely to encourage aquaculture and fish farming nationwide.
Honey
* GST reduced on natural honey, benefitting beekeepers, tribal communities, and rural SHGs.
* GST on artificial honey (whether blended with natural or not) cut from 18% to 5%.
Solar-Powered Equipment
* GST on solar-powered devices reduced from 12% to 5%.
* Affordable solar equipment will lower irrigation costs, helping farmers.
Tendu Leaves
* GST reduced from 18% to 5%.
* As tendu leaves are a key source of income for farmers and tribals in Odisha, Madhya Pradesh, and Chhattisgarh, this cut will strengthen livelihoods in these states.
On the whole, the GST rationalization in agriculture is a farmer-friendly, pro-rural, and pro-sustainability refo

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Krishival Foods Limited Welcomes GST Cut on Nuts, Dried Fruits and Ice Cream
GST
Dated:- 9-9-2025
PTI
Mumbai, September 9, 2025: Krishival Foods Limited has welcomed the reduction in the GST rate for nuts, dried fruits and ice cream as confirmed at the 56th GST Council meeting. The GST on products such as Brazil nuts, almonds, pistachios, and other dried fruits has been reduced from 12% to 5%, and on ice cream has been reduced from 18% to 5% effective September 22, 2025.
Commenting on the development, Sujit Bangar, Chairman, Krishival Foods, said, “The GST rate reduction is a transformative step for the packaged food sector. At Krishival Foods, we see this as a catalyst to accelerate category growth and strengthen India’s

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Profiteering found under Section 171 CGST for failing to pass October 2019 GST cuts; recovery ordered with interest
Case-Laws
GST
The AT held that the Respondent engaged in profiteering under Section 171, CGST Act, by failing to pass on GST rate reductions effective 01.10.2019; the statutory rebuttable presumption that reduced tax rates require commensurate price reductions was not successfully rebutted. The Respondent's claim of COVID-related additional costs was found unsubstantiated

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Writ dismissed; refunds under section 49(6) tied to section 54 conditions; no ITC reversal shown under section 29(5)
Case-Laws
GST
The HC allowed the writ appeal, set aside the Single-Member bench decision and ruled for the Revenue. The court held that refunds under section 49(6) are permissive only “in accordance with” section 54, and do not independently entitle a taxpayer to refund accumulated input tax credit (ITC) on discontinuance or disposals unless statutory preconditions are me

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Petition dismissed challenging pre-approval statutory demand orders; dues not in approved resolution plan extinguished under Section 31 IBC
Case-Laws
GST
The HC dismissed the petition filed by the petitioner against the respondent authority's pre-approval show-cause and demand orders under the GVAT, holding that those statutory claims arose prior to the NCLT's approval of the resolution plan on 04.10.2024. Applying the governing jurisprudence, the court held that statutory dues not incl

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Orders set aside; taxpayer given two months to produce invoices for GST exemption on specified rice transactions; fresh hearing
Case-Laws
GST
HC set aside the impugned orders and quashed the appellate rejection based solely on delay, holding that the petitioner was entitled to a reasonable opportunity to adduce material evidence concerning GST exemption on specified rice transactions. The court directed the petitioner to produce invoices and corroborative evidence within two months and

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Retrospective GST registration cancellation set aside for procedural unfairness; matter remitted for fresh revocation hearing with full opportunity
Case-Laws
GST
The HC allowed the petition by way of remand, finding the retrospective cancellation of the petitioner's GST registration procedurally infirm. The court held the Proper Officer issued a show-cause notice alleging registration obtained by fraud but then relied on additional grounds and evidentiary materials not disclosed or affo

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Petition dismissed for failure to challenge officer's jurisdiction under Section 129(3) CGST; petitioner must appeal within one month
Case-Laws
GST
The HC held that the petition is not maintainable insofar as the petitioner failed to show that the officer exercising Section 129(3) of the CGST Act lacked jurisdiction or that “specifying the penalty payable” requires assessment of goods and valuation prior to its specification; prima facie the petitioner did not cooperate in proceedings u

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Suspension quashed for lack of investigation into alleged forged document changes; authorities must give fresh hearing within four months
Case-Laws
GST
The HC allowed the petition and quashed the impugned suspension insofar as it was effected without due investigation into alleged unauthorized changes based on forged documents, finding a violation of principles of natural justice. The Court directed the Joint Commissioner, State Taxes, to afford fresh opportunities to the parties to fil

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Cancellation of GST registration invalid for lack of reasons and natural justice; restoration possible under Section 29(2)(c) and Rule 22(4)
Case-Laws
GST
HC held that cancellation of the petitioner's GST registration was vitiated for failure to assign reasons and for breach of principles of natural justice. The court observed that under Section 29(2)(c) an empowered officer may cancel registration, and Rule 22(4) proviso permits the officer to drop cancellation proceedings and restore

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Full benefits of GST rate cuts must be passed on to consumers, says Piyush Goyal
GST
Dated:- 8-9-2025
PTI
New Delhi, Sep 8 (PTI) Union Minister Piyush Goyal on Monday asked the industry to pass on the full benefit of GST rate cuts to consumers, thereby increasing the demand of domestic products and strengthen the foundation of India's economy.
“The GST rate cuts, along with simplification, will boost domestic demand, small and large enterprises will get access to more opportunities, new avenues for employment will be generated, earnings will rise, which will lead to higher spending,” Goyal said, adding that this will create a virtuous cycle of growth to take the country ahead.
No power in the world will be able to stop India

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the third largest globally in the next 2-2.5 years and by 2047, it will become an economy of at least USD 30 trillion.
The minister said with GST rate cuts and simplification, Prime Minister Narendra Modi has given a boost to domestic demand. He noted that new opportunities for employees and increases in income will follow. He further said when infrastructure spending and consumer demand grow on strong base of the economic system, no power in the world can stop India from becoming a world power.
Goyal said under the leadership of PM Narendra Modi, India has transformed from a fragile five economies to one of the top five economies. He noted that India has been the fastest-growing economy for the last four years. In the last quarter, th

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products that can be procured and made in India, he suggested.
Goyal highlighted that India's strength relies on trade and the MSME sector, which form the backbone of the country's businesses.
Referring to EEPC's journey, he pointed out that in 1955, exports were at USD 10 million, while today they stand at USD 116 billion. With time, he said, the engineering sector will grow further with bigger goals and greater strength.
The minister said he has full confidence that India, with the motto of “Zero Defect, Zero Effect,” will grow bigger. He underlined the need to ensure that good quality products are made in India and sold across the world.
He added that the world today considers India a trusted partner, and it is important to main

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CBIC to engage with insurers to work out transition mechanism for ITC on exempt policies: Sitharaman
GST
Dated:- 8-9-2025
PTI
New Delhi, Sep 8 (PTI) The Central Board of Indirect Taxes and Customs (CBIC) will be engaging with the insurance industry to work out a transition mechanism for the accumulated input tax credit (ITC) of those policies which have been exempted from tax with effect from September 22, Finance Minister Nirmala Sitharaman has said.
The GST Council, comprising the Centre and states, in its meeting last week, decided to exempt GST on premiums paid on individual life and health insurance policies with effect from September 22.
Currently, 18 per cent GST is levied on premium payments for such policies.
In a

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,” she said.
The GST Council has approved a two-tier GST structure with rates of 5 per cent and 18 per cent for most goods and services and a special rate of 40 per cent for tobacco and related products as well as ultra-luxury items.
The new rates will be effective September 22, barring tobacco and associated products, will continue to be taxed at 28 per cent plus a compensation cess till December 31.
As part of the rationalisation, GST has been exempted on individual life insurance, including term, ULIP, and endowment plans and reinsurance services. Currently, premium payment on such policies attracts 18 per cent tax.
Currently, GST is levied in the slabs of 5, 12, 18 and 28 per cent.
The government has collected Rs 16,398 crore

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India stands united to overcome global challenges; focus on Swadeshi and Atmanirbhar Bharat essential: Union Minister of Commerce and Industry Shri Piyush Goyal
GST
Dated:- 8-9-2025

India committed to “Zero Defect, Zero Effect” growth; trusted global partner and top performer in sustainability efforts: Shri Goyal
GST rate cuts and reforms to boost domestic demand; India poised to become a global economic power: Shri Piyush Goyal
Under Prime Minister Narendra Modi's leadership, India rises from fragile five to top five economy; fastest growing for four years: Shri Piyush Goyal
No matter how big the problem arises in the global situation, India stands together as a nation said Union Minister of Commerce and Industry, Shri Piyu

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stressing the importance of innovation. He said that India's 1.4 billion people, businesses and trade should focus on Made in India products. Businesses that are import dependent, he suggested, can look into products that can be procured and made in India.
The Hon'ble President of India, Smt. Droupadi Murmu, graced the occasion as the Chief Guest. In her address, she spoke about India's engineering exports and their advancement over the decades. She emphasised the importance of exports in strengthening the country's economy and enhancing India's global standing.
Shri Goyal highlighted that India's strength relies on trade and the MSME sector, which form the backbone of the country's businesses. He said that India's self-confidence is so s

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a is mindful of Mother Nature, and with its NDC commitments under COP21 in Paris, India has ranked in the top three for consecutive years in global sustainability efforts.
Shri Goyal said that under the leadership of Prime Minister Narendra Modi, India has transformed from a fragile five economies to one of the top five economies. He noted that India has been the fastest growing economy for the last four years. In the last quarter, the country achieved 7.8 percent GDP growth, which he described as a world record.
The Minister said that with GST rate cuts and simplification, Prime Minister Narendra Modi has given a boost to domestic demand. He noted that new opportunities for employees and increases in income will follow. He further said t

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