Goods and Services Tax

Petition dismissed as moot and non-maintainable; Section 70 summons and Section 69 arrest powers examined; revision remedy available
Case-Laws
GST
HC dismissed petition as infructuous and non-maintainable. The Court noted the petitioner had been summoned under Section 70 of the CGST/GGST Acts, subjected to prolonged questioning and retention followed by arrest, and that Sections 70 and 69 confer summon and arrest powers respectively, with Section 70 inquiries treated as judicial proceedings. Despite factual findings about extensive questioning and a COVID test during the relevant period, the claimed relief became moot during pendency, and the petitioner had not exhausted the efficacious statutory remedy of revision. In view of mootness and availability of an alternative remedy, the petition was disposed of.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Penalty under s.125 GST quashed for denial of hearing; case remanded for fresh adjudication and fair hearing
Case-Laws
GST
The HC held that the impugned penalty levy under s.125, GST Act, was vitiated for denial of audi alteram partem; noting that an appeal had been dismissed as time-barred, the court nevertheless quashed the orders dated 18.12.2024 and 28.07.2025 for failure to afford an opportunity of hearing. The petition is allowed by way of remand: the matter is returned to the competent authority to rehear and pass a fresh adjudicatory order in accordance with law and principles of natural justice. Directions ensure fresh proceedings conform to statutory limitation rules and afford the Applicant a full opportunity to be heard before any fresh penalty is imposed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Approved resolution plan conclusively bars subsequent claims; Section 74(9) CGST assessment quashed to protect insolvency process
Case-Laws
GST
HC held that, pursuant to the Supreme Court precedent, approval of a Resolution Plan by the NCLT conclusively bars subsequent claims by other creditors as such claims would disrupt the resolution process. Applying that principle, the Court found no justification to sustain a post-approval tax assessment and accordingly quashed the impugned assessment order dated 29.04.2025 issued under Section 74(9) of the CGST/UPGST Act, 2017 against the Petitioner. The petition was allowed and the assessment order set aside, leaving the approved Resolution Plan and the insolvency resolution framework undisturbed; no further dues may be created against the Petitioner arising from the specified assessment.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Electronic credit ledger payment counts as valid pre-deposit under Section 107(6)(b), appeal reinstated after wrongful rejection
Case-Laws
GST
The HC allowed the petition, quashing the appellate authority's order that rejected the petitioner's appeal for failure to pay the required pre-deposit in cash, and restored the appeal on file. The court held that payment from the electronic credit ledger satisfies the pre-deposit requirement under Section 107(6)(b) of the CGST Act and that electronic transfer must be treated as valid tender for pre-deposit purposes. Having found the appellate authority's refusal unsustainable in light of a directly analogous HC decision, the court set aside the impugned order and directed reinstatement of the petitioner's appeal, granting the petition.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Writ allowed; penalty under Section 129(1)(b) CGST quashed for relying on unverified third-party statement without notice
Case-Laws
GST
The HC allowed the writ petition, setting aside the impugned order and quashing the penalty imposed under Section 129(1)(b) of the CGST Act as unsustainable. The court held the revenue accepted an unverified, uncorroborated statement from a third party as conclusive without issuing notice to or verifying representations of the appellants, and failed to conduct requisite verification of the genuineness of goods in transit and documents prior to issuance of the show-cause notice. Subsequent cancellation of the third party's registration, even if assumed, did not validate the departmental action. In consequence, the penalty and enforcement action against the appellants were declared illegal and were set aside.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Order quashed; allow rectification of Form GSTR-1 clerical error reflecting sister concern turnover; accept and process manual filing
Case-Laws
GST
The HC found that the petitioner committed an inadvertent clerical error in Form GSTR-1 by reflecting the turnover of a sister concern, causing discrepancies with Form GSTR-3B and resultant disallowance of excess ITC claims. The impugned order dated 12.02.2025 in GST APL-04 issued by the respondent is quashed and set aside. The petitioner is granted relief to rectify the error and is permitted to file a rectified Form GSTR-1 within four weeks, which the respondent must accept manually and process in accordance with law. Petition allowed and statutory consequences to follow as per applicable GST provisions.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Writ dismissed as withdrawn where s.73(9) challenge delayed statutory deposit; petitioners ordered to pay Rs.100,000 costs
Case-Laws
GST
HC dismissed as withdrawn a writ challenging an order passed by the proper officer under s.73(9) of the WBGST/CGST Act, 2017, where the departmental appellate tribunal had not been constituted. The Court noted that, at the time of filing, a departmental circular dated 11 July 2024 was already extant and the petitioners had delayed payment of the amount determined by tax authorities. The petitioners sought withdrawal of the writ; the HC declined to permit invocation of extraordinary jurisdiction to further delay the statutory revenue deposit and ordered dismissal of the petition as withdrawn, subject to payment of costs of Rs.100,000 to the GST authorities.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Diagnostic test kits classed under HSN 3002, taxable as instruments; concessional GST 5% under Schedule I Sr. No. 180
Case-Laws
GST
The AAR held that the three diagnostic test kits are properly classifiable under HSN 3002 rather than HSN 3822, applying the principle affirmed by the SC in analogous precedent. Consequently, the applicant's goods do not fall within the residual chemical preparations heading and are taxable as instruments/reagents for diagnostic purposes. The applicant is directed to discharge GST at the concessional rate of 5% under Schedule I, Sr. No. 180. The ruling determines classification and tax liability prospectively for the applicant, subject to statutory compliance and any rights of appeal available under the governing indirect tax jurisprudence.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Kerala CM Vijayan seeks PM ModiÂ’s immediate intervention on 'GST revenue loss'
GST
Dated:- 27-8-2025
PTI
Thiruvananthapuram, Aug 27 (PTI) Kerala Chief Minister Pinarayi Vijayan on Wednesday sought the immediate intervention of Prime Minister Narendra Modi to address the concerns of states that may face revenue loss when the Centre revises the GST rate structure.
Vijayan urged the union government and the prime minister to assess KeralaÂ’s likely revenue loss and provide compensation as part of the proposed GST reforms. He said he had already written to Modi highlighting the stateÂ’s concerns.
“The union government needs to address the concerns of states facing revenue loss while revising GST rates,” he told reporters here.
The

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

taxes on essential items.
“The loss of revenue to states will hamper welfare initiatives for the poor and vulnerable. Therefore, states must be compensated,” he said.
In his latest letter to the PM, Vijayan, without specifying the date, also urged that the benefits of lower tax rates be passed on to consumers through reduced prices of commodities and services.
He pointed out that the revenue-mobilising capacity of states is already limited compared to their expenditure obligations in key socio-economic sectors, and that restrictions on open market borrowings further constrain resource mobilisation.
“In these circumstances, sudden revenue loss due to GST rate revision will further weaken states’ finances. Necessary steps should be taken

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

AIDCF Calls for GST Relief to Safeguard Cable TV Industry
GST
Dated:- 27-8-2025
PTI
Urges Government to Reduce GST Slab from 18% to 5% in Line with Next-Generation GST Reforms
NEW DELHI, Aug. 27, 2025 /PRNewswire/ The All India Digital Cable Federation (AIDCF), the apex body representing India's Digital Multi-System Operators (MSOs), has appealed to the Government of India for a reduction in the Goods and Services Tax (GST) rate on Cable TV services from the existing 18% slab to 5%. This request has been placed in the context of Hon'ble Prime Minister, Shri Narendra Modi Ji's vision of introducing next-generation GST reforms aimed at simplifying the structure, rationalising rates, and easing the tax burden on citizens.
AIDC

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and unfair competition from unregulated digital platforms operating outside the regulatory and fiscal framework. Rising satellite channel costs have already pushed consumer prices upward making Cable TV increasingly unaffordable for ordinary households.
AIDCF pointed out that reducing the GST slab to 5% will directly benefit consumers by keeping monthly bills affordable, while at the same time supporting the financial health of MSOs and Local Cable Operators (LCOs). The relief in working capital will allow these largely MSME operators to invest in spreading wired broadband, thereby strengthening the government's Digital India mission and ensuring universal access to affordable information and entertainment. The step will also provide a le

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rectification order dated 28 June 2024 annulled for lack of reasons and denial of personal hearing, writ disposed
Case-Laws
GST
HC set aside the Rectification Order dated 28 June 2024 and disposed of the writ petition. The Court found the impugned rectification order to be mechanical, lacking reasons and failing to apply the principle of natural justice by not affording a personal hearing when the order adversely affected the assessee. Although the petitioner filed a reply and attributed delay to a dispute with a GST consultant, the delay in challenging the December 2023 order was inadequately explained and did not justify condonation; the petitioner had the opportunity to file submissions. Nevertheless, because the rectification was issued without reasoned assessment or hearing, the HC annulled that rectification.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Detention, seizure under section 129(1)(b) upheld where consignments had forged documents and IGST competence sustained
Case-Laws
GST
The HC upheld the impugned detention and seizure orders and dismissed the petitioner's challenge. The Court held that an officer appointed under the State GST is competent to act as the Proper Officer for purposes of IGST and CGST; absence of a separate notification under section 4 of the IGST statute did not vitiate that competence absent specific exceptions recommended by the GST Council. The Court found the consignments were accompanied by forged, bogus and fictitious documents, transactions were not reflected on the GST portal, and the petitioner failed to impeach the factual findings that it was not the owner. Consequently, the detention/seizure and attendant proceedings under section 129(1)(b) were sustained.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal time-barred; retrospective GST cancellation unsustainable; cancellation to operate prospectively from 05 July 2023; file pending returns up to date
Case-Laws
GST
The HC dismissed the petitioner's appeal as barred by limitation and held that retrospective cancellation of the petitioner's GST registration was unsustainable because the show-cause notice did not propose retrospective cancellation; any irregularity related only to the first quarter of 2023 for which returns were not filed. The court directed that cancellation of GST registration shall operate prospectively from the date of issuance of the SCN, 05 July 2023, and ordered the petitioner to file the pending returns up to that date. The petition is disposed of in accordance with these directions.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Writ petition dismissed upholding penalties under section 129(1)(a) and 129(1)(b); release application to proper officer decided in two working days
Case-Laws
GST
The HC dismissed the writ petition challenging levy of penalties under section 129(1)(a) and 129(1)(b) of the GST Act, upholding the proper officer's decision based on his reasonable belief that the consignor's documents did not substantiate legitimacy of the goods in transit. The court accepted evidentiary inconsistencies, including the driver's statement regarding loading time and place and absence of payment particulars, and declined to resolve ownership genuineness on writ jurisdiction. The petitioner remains entitled to seek immediate release of goods under section 129(1)(b) by application to the proper officer (to be decided within two working days) and to pursue available appellate remedies.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Revenue cannot withhold sanctioned refund based solely on departmental opinion under Section 54(11); release refund per Appellate Authority order
Case-Laws
GST
The HC held that the revenue/department cannot withhold a sanctioned refund based solely on its opinion under Section 54(11) of the Act; where the Appellate Authority has permitted the refund and there is no appeal or stay or other proceeding challenging that order, the departmental opinion does not justify retention of the refund. Accordingly, the Appellate Authority's order permitting refund must be given effect to and the refund is to be released to the Petitioner. The petition is disposed of with directions consistent with the Appellate Authority's order.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petition allowed; assessment set aside for breach of natural justice and delay under Section 73; matter remanded
Case-Laws
GST
The HC allowed the petition and set aside the assessment order dated 29.01.2025 and its summary, holding the respondent's proceedings vitiated by breach of natural justice and excessive delay. The court found the petitioner reasonably unaware of portal-notices uploaded after approximately 1½ years and held the statutory/administrative timeline for proceedings under section 73 required prompt adjudication; the belated confirmation of the show-cause proceedings and absence of effective communication rendered the assessment voidable. The matter is remitted to the first respondent for fresh consideration in accordance with law; the petition is allowed by way of remand.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appellate authority cannot revive IGST demand without fresh show-cause notice; outer limitation expired – Sections 107(11), 75(7), 16(5)
Case-Laws
GST
HC held that the appellate authority's suo motu restoration of an IGST demand, previously dropped by the adjudicating authority, was unsustainable under the statutory scheme and Section 75(7); the appellate body could not lawfully revive the demand without issuing a fresh show-cause notice as contemplated by the second proviso to Section 107(11). Because the outer limitation for issuing a fresh show-cause has expired, the petitioner cannot be saddled with a new liability and the impugned demand is set aside. The respondents are directed to revise the demand in FORM GST APL-04 in accordance with this order and, insofar as discrepancy No. 4 engages Section 16(5), to grant the petitioner any entitled benefit. Petition disposed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Assessments quashed and remitted for fresh adjudication after Section 168A notification invalidated; safeguard procedural rights on reconsideration
Case-Laws
GST
The HC allowed the writ petitions by quashing the impugned assessment orders and remitting the matters to the respondents for fresh adjudication on merits. The court noted the petitioners' failure to respond to preceding show-cause notices and considered the applicability of notifications issued under Section 168A. In view of a recent decision of the Principal Bench invalidating the impugned Section 168A notification with consequential directions, the HC set aside the assessments without deciding substantive tax liability and directed the respondents to proceed afresh, observing that consequential statutory and procedural safeguards be afforded on reconsideration. The writ petitions are disposed of accordingly.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Day before additional 25 pc US tariffs, PM makes pitch for swadeshi, Make in India
GST
Dated:- 26-8-2025
PTI
Ahmedabad, Aug 26 (PTI) A day before US President Donald Trump's additional 25 per cent tariff kicks in, Prime Minister Narendra Modi on Tuesday made a vehement pitch for swadeshi and Make in India that should help create jobs in the country.
Swadeshi should be everyone's life mantra and irrespective of who is investing, production must take place domestically, Modi asserted on a day when Japan's Suzuki Motor Corporation committed to invest over Rs 70,000 crore in the country in the next five to six years.
The government's 'Make in India' initiative has created a favourable environment for both global and domestic manufacturers and the world will drive electric vehicles that are made in India, Modi said.
He was speaking after flagging off exports of Maruti Suzuki's first electric vehicle, the e VITARA, from the Hansalpur facility in Gujarat to over 100 countrie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ent for both global and domestic manufacturers, Modi said.
Lauding India-Japan ties, he said both countries are “made for each other”.
Japanese automaker Suzuki Motor Corporation will invest Rs 70,000 crore in the next five to six years in India to strengthen its operations in the country, its Representative Director and President Toshihiro Suzuki said on Tuesday.
Speaking at the event, Suzuki Motor Corporation Representative Director and President Toshihiro Suzuki said, “Suzuki will invest over Rs 70,000 crore in India, over the next 5-6 years.” Later, in an interaction with reporters, Maruti Suzuki India Chairman R C Bhargava said the investments would be to meet the company's target of achieving 40 lakh units annually.
“We are expanding to 4 million (units annually). So the expansion of 4 million units capacity, with all the supporting infrastructure and investment in R&D, and new technologies, all of that takes a lot of money,” Bhargava said when asked about areas where t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

und e VITARA will be shipped from Pipavav port to the European region, including the UK, Germany, Norway, France, Denmark, Switzerland, the Netherlands, Sweden, Hungary, Iceland, Italy, Austria, and Belgium.
On the reasons for Maruti Suzuki not launching the e VITARA in India as yet, Bhargava said, apart from meeting export order obligations, cost factors have played a part, as the price of the EV is still on the higher side, as the battery is imported.
Toshihiro Suzuki said the Gujarat facility, which serves customers across India and global markets, will soon become one of the world's largest automobile manufacturing hubs, with a planned capacity of 10 lakh units.
He further said, “We chose this facility to manufacture the e VITARA, our first BEV and make it a global production hub for this model. We will export this “Made-in-India BEV” to over 100 countries, including Japan and Europe.” The company's second major milestone is the “start of production of India's first lithium

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST waiver on health insurance to cost Bengal Rs 900 cr annually: Mamata Banerjee
GST
Dated:- 26-8-2025
PTI
Bardhaman, Aug 26 (PTI) West Bengal Chief Minister Mamata Banerjee on Tuesday said the waiver of Goods and Services Tax (GST) on health insurance premiums, if implemented, will hit the state's exchequer by around Rs 900 crore annually.
In a major GST rate rationalisation move, a proposal to exempt health insurance and a bulk of goods from GST is expected to come up when the GST Council meets early next month.
Banerjee said it was West Bengal that first pushed for a GST exemption on health insurance to make medical cover more affordable for the common people.
“The waiver of GST on health insurance premiums will cost Beng

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ITC chief hails PM's reform vision, says GST overhaul to spur growth
GST
Dated:- 26-8-2025
PTI
Kolkata, Aug 26 (PTI) ITC Ltd Chairman Sanjiv Puri on Tuesday hailed Prime Minister Narendra Modi's call for next-generation reforms, particularly in the Goods and Services Tax (GST) framework, saying the move will trigger a virtuous cycle of consumption, investment, growth and employment.
He said the government's focus on affordability and accessibility of essential items, including food, will provide significant relief to the middle class, micro, small and medium enterprises (MSMEs), and farmers.
“The government's resolve to ensure ease of living by enhancing affordability and accessibility of all items meant for daily consumption

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Food Ministry forwards veg oil GST refund request to Finance Ministry
GST
Dated:- 26-8-2025
PTI
New Delhi, Aug 26 (PTI) The food ministry has forwarded the vegetable oil industry's request to the finance ministry, seeking to lift tax refund restrictions with hopes that the GST Council will consider the issue at its next meeting, Food Secretary Sanjeev Chopra said on Tuesday.
“We have sent it to the Ministry of Finance…once this GST committee meets to work on the declaration about reduction in the rates. I am sure they will keep that in mind. Hopefully, it may take up in the next meeting,” Chopra told PTI.
The edible oil industry has been grappling with restrictions on Goods and Services Tax (GST) refunds for accumulated In

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

5-7 goods. The proposal entails doing away with the current 12 and 28 per cent tax slabs.
The Indian Vegetable Oil Producers' Association and other industry bodies have urged the government to remove refund restrictions and treat edible oils similarly to butter and ghee, which retain refund benefits.
Industry groups argue that restoring ITC refunds would ensure policy stability, boost investment, enhance economic viability, maintain consumer price stability and promote safer consumption.
On implementation of new vegetable oil regulations under the Vegetable Oil Products, Production and Availability Regulation Order, 2025, Chopra said the rules aim to boost transparency, curb hoarding and stabilise prices.
All vegetable oil producer

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Consolidation of Single SCN Across Years Allowed for Alleged Fraudulent ITC; Appeal Permitted Under Section 107 CGST Act
Case-Laws
GST
The HC dismissed the petition challenging consolidation of a single SCN spanning multiple tax years concerning alleged fraudulent availing of Input Tax Credit exceeding Rs.89 crores, holding that consolidation is permissible where primary allegation is fraudulent ITC. The court observed the impugned order is appealable under Section 107 of the CGST Act, 2017, and accordingly disposed of the petition while granting the Petitioner liberty to file an appeal by 30 September 2025 subject to compliance with requisite pre-deposit conditions. The disposal is without prejudice to the appellate forum's adjudication on merits and any statutory or equitable defenses available to the parties.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Consolidation of show-cause notice upheld where alleged fraudulent ITC exceeds Rs 41 crore; appeal under Section 107 CGST
Case-Laws
GST
The HC upheld that consolidation of a single show cause notice for multiple assessment years is permissible where the primary allegation is fraudulent availing of input tax credit, as alleged against the Petitioner concerning ITC exceeding Rs. 41 crores. Noting that the primary legal issue aligns with precedent, the Court declined extraordinary relief and disposed of the petition, observing that the impugned order is appealable under Section 107, CGST Act, 2017. The Petitioner was afforded liberty to institute an appeal by 30 September 2025 subject to filing the statutory appeal and making the requisite pre-deposits as mandated by the appellate provisions.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Retrospective cancellation of GST registration set aside; fresh adjudication ordered on cancellation application and SCN
Case-Laws
GST
The HC set aside the impugned orders of the Appellate Authority and the GST Department insofar as they retrospectively cancelled the petitioner's GST registration, holding that the orders manifest a complete non-application of mind; the court found that the petitioner had sought cancellation yet a retrospective cancellation w.e.f. 15 June 2019 was impermissible where the SCN did not contemplate retrospective effect. The HC directed that the petitioner's cancellation application dated 30 March 2021 and the SCN dated 9 April 2021 be adjudicated afresh and comprehensively by the GST Department. The petition is disposed of accordingly.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =