Goods and Services Tax

Delay in appeal condoned; electronic credit ledger can satisfy pre-deposit; provisional bank attachment lifted; appeal remitted.
Case-Laws
GST
The HC regularised the appellant's filing and condoned the delay in instituting the appeal. The matter is remitted to the appellate authority for adjudication on merits, with directions to proceed to hearing and dispose of the appeal in accordance with law and principles of natural justice. The court held that the requirement of pre-deposit may be met by debiting the electronic credit ledger where adequate credit exists; corresponding adjustments to electronic cash ledger may be effected as per statutory scheme. The provisional attachment of the appellant's bank account referred to in the impugned memo dated 06.08.2025 is ordered to be lifted forthwith. The appeal is closed.
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Authority upholds electronic credit ledger blocking under Rule 86A; DRC-01 notice; additional Rs.13,00,000 blocked; 50/50 cash-ICL payments ordered
Case-Laws
GST
The HC dismissed the petitioner's challenge to the respondents' negative blocking of the electronic credit ledger for 01.05.2025-31.05.2025, finding the impugned action authorised under Rule 86A and by a senior officer in the hierarchy despite the petitioner's reliance on the 02.11.2021 circular. The Court held the State Tax Officer had jurisdiction to issue the Form GST DRC-01 show-cause notice and to precipitate ledger blocking. Having noted prior blocking of Rs. 87,86,041, the HC directed respondents to block an additional Rs. 13,00,000 and ordered the petitioner to discharge future tax liabilities 50% in cash and 50% from the electronic credit ledger for one year or until the final order on the DRC-01 notice. Petition disposed.
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Order quashes cryptic notice blocking Electronic Credit Ledger for lack of reasons, directs immediate unblock with 10% balance
Case-Laws
GST
HC quashes impugned order and accompanying notice/endorsement blocking the petitioner's Electronic Credit Ledger, finding both to be cryptic, laconic and non-speaking, lacking recorded reasons to believe fraud or ineligibility for Input Tax Credit and thereby violative of natural justice. The court holds availability of an appellate remedy does not preclude exercise of its writ jurisdiction under Article 226 given the procedural infirmities. The respondents are directed to unblock the Electronic Credit Ledger immediately, subject to the petitioner maintaining a minimum balance equal to 10% of the tax demand reflected in the impugned order, and respondents are granted liberty to issue a fresh reasoned notice and proceed in accordance with law. Petition allowed.
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Restaurant failed to pass on commensurate GST reduction; s.171 presumption not rebutted, liability affirmed without retrospective penalty
Case-Laws
GST
The AT upheld the DGAP's finding that the respondent failed to pass on a commensurate reduction in GST on restaurant services, concluding the statutory rebuttable presumption under s.171 CGST Act was not discharged and that the investigating authority permissibly examined all products supplied by the registered person. The Tribunal held the respondent violated s.171(1) (and thereby contravened s.171(3A)) by denying tax-rate benefits to consumers. However, because s.171(3A)'s penal provision took effect after the period of contravention, the AT declined to impose the retrospective penal sanction; liability for the breach was affirmed but no penalty was imposed under the later-enacted provision.
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Interactive flat panel displays are display devices under tariff heading 85285900, attract 28% GST; function-based classification
Case-Laws
GST
The AAR held that interactive flat panel displays (IFPDs) are primarily output/display devices with integrated touch and collaborative software and are not classifiable as automatic data processing (ADP) machines. It affirmed that the technical specifications issued by the Ministry and CBIC circularizing distinctions between IFPDs and conventional monitors are illustrative, not exhaustive, for tariff purposes. Consequently, the various anonymized models at issue qualify under tariff heading 85285900 rather than ADP headings, and attract GST at 28%. The Authority noted prior notification adjustments removing IGCR conditions for non-IFPD monitors and confirmed that classification depends on intended core functionality, not ancillary computing features.
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AAR says Section 95(a) bars advance ruling on import goods classification and customs IGST; refer Customs AAR
Case-Laws
GST
The AAR refused admission of the applicant's advance ruling petition, holding the issue-classification of imported goods for customs duty and import IGST-is outside the statutory ambit of advance rulings under Section 95(a) of the CGST Act and thus non-justiciable before the State AAR. The Authority determined that it has jurisdiction only over GST consequences of outward supplies effected or proposed by the applicant, not inward supplies or customs assessment. The AAR directed that the Customs Authority for Advance Ruling is the appropriate forum to decide HSN classification at import and noted that the importer should seek redress before that authority if dissatisfied with the Bill of Entry classification.
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Rectification limited to errors apparent on record; Section 102 not available; rectification rejected under Section 98(2)
Case-Laws
GST
The AAR denied the rectification application, holding that rectification under Section 102 is permissible only for errors apparent on the face of the record and that no such error existed. The applicant sought insertion of a provision characterising body-building activity performed on a chassis owned by an unregistered customer as supply of services under SI No. 26(iv) / heading 998881 read with Schedule II; the AAR found the requested text redundant because the substance of that contention had already been addressed in the advance ruling. Consequently, the rectification petition was rejected as untenable under Section 98(2) of the CGST/TNGST Act, 2017.
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AAR refuses admission of advance ruling on internal accounting error, finds matter outside Section 97(2) and beyond Section 95(a) power
Case-Laws
GST
The AAR declined to admit the applicant's advance ruling application, holding the questions submitted fall outside the scope of Section 97(2) of the CGST Act and thus are not amenable to an advance ruling. The Authority found the dispute concerned an internal accounting error and proposed inter-party adjustment between the applicant and its supplier, which could have been rectified via annual returns; it is not an issue of admissibility of input tax credit under clause (d) of Section 97(2). Further, under Section 95(a) the AAR has no power to issue directives binding on a third-party supplier. Accordingly, the application is not admitted.
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States favour Centre's proposal to exempt GST on individual life, health insurance policies
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) GST on individual life and health insurance policies is likely to be exempt soon as states on Wednesday favoured the Centre's proposal to bring tax on such premium payments to 'nil' from the current 18 per cent.
Groups of Ministers (GoMs) on Health and Life Insurance, and Compensation Cess met on Wednesday to discuss the Centre's proposal of 'next-gen' GST reforms, aiming at two tax rates of 5 per cent and 18 per cent, along with a special 40 per cent rate on 5-7 items, including sin goods.
Ahead of the GoM meetings, Union Finance Minister Nirmala Sitharaman, in her address, talked about

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lth and life insurance policies.
In 2023-24, the Centre and states collected Rs 8,262.94 crore through GST on health insurance premium, while Rs 1,484.36 crore was collected on account of GST on health reinsurance premium.
The GST Council, chaired by Sitharaman and comprising all state ministers, is likely to meet next month. Prime Minister Narendra Modi had announced in his Independence Day speech that GST reforms would be a Diwali gift for citizens.
Telangana Deputy Chief Minister Mallu Bhatti Vikramarka said the annual revenue loss for GST relief on insurance is Rs 9,700 crore. “We made it clear that the GST reduction benefit should go to policyholders and not companies. Some mechanism has to be developed so that the rate cut benefit

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ld cost Rs 85,000 crore to the exchequer annually, but will give a Rs 1.98 lakh crore consumption boost to the economy as tax cuts will bring down prices and spur spending.
The GoM on compensation cess also discussed the revenue implications of the cess levy coming to an end. Some states, including Punjab, voiced concern over revenue loss pre and post GST.
“Punjab is losing Rs 21,000 crore every year post GST rollout. The GoM meeting on Wednesday took views of all the states. The GoM has not yet proposed any alternative mechanism when the compensation cess ends. We were informed today that the back-to-back loan will be repaid by October, post which compensation cess will not be levied,” Punjab Finance Minister Harpal Singh Cheema told rep

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Cancellation of GST registration quashed for lack of show-cause notice and reasons; remand invalid under Section 107(11)
Case-Laws
GST
The HC held that the adjudicating authority's cancellation of the petitioner's GST registration violated principles of natural justice because no show-cause notice or detailed reasons were furnished, rendering the impugned order cryptic and unsustainable. The court further determined that under section 107(11) the appellate authority lacks power to remit the matter back to the adjudicating authority for a “second inning”; having concluded the original order could not be sustained, the appellate remand was unjustified. Accordingly, the HC set aside the portion of the impugned appellate order remanding the matter to the Assistant/Deputy Commissioner and quashed the subsequent order; petition allowed in favor of the petitioner.
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Orders set aside for breach of natural justice due to non-service of GST show-cause notices; matter remanded, reply allowed
Case-Laws
GST
The HC found a breach of natural justice for failure of service of show-cause notices (issued 24 Sept 2023 and 5 Dec 2025) which were uploaded to the GST portal's “Additional Notices Tab” but not brought to the petitioner's attention prior to portal visibility changes on 16 Jan 2024. The impugned orders are set aside for want of proper service and denial of opportunity to be heard. The matter is remanded to the adjudicating authority for fresh adjudication. The petitioner is granted leave to file a reply to the impugned SCNs by 30 Sept 2025. The petition is disposed of subject to these directions.
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Writ petition dismissed for delay and failure to exhaust statutory remedy under Articles 226 and 227; GSTR dispute not exceptional
Case-Laws
GST
The HC dismissed the writ petition under Articles 226 and 227 for want of maintainability, holding that the petitioner failed to demonstrate sufficient cause for inordinate delay and unjustifiably bypassed the statutory alternative remedy to challenge the impugned order dated 17 August 2024. Allegations concerning excess input tax credit in GSTR-3B vis-à-vis GSTR-2A did not justify invocation of discretionary writ jurisdiction absent promptness or exceptional circumstances. Applying established parameters restricting exercise of Article 226 discretion, the Court declined to exercise relief against an assessment/order capable of statutory challenge and accordingly dismissed the petition.
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Email service of order meets Section 169 CGST; delay in portal filing doesn't bar appeals under Section 107 CGST
Case-Laws
GST
The HC held that electronic communication of the impugned order (email) satisfied service requirements under Section 169 CGST and that delay in uploading Form DRC-07 or portal posting did not render the order time-barred. The court found prima facie service by email sufficient despite multiple noticees and considerable ITC allegations. The impugned order was declared appealable; the Petitioner was permitted to file statutory appeals under Section 107 CGST by 30 September 2025 with the requisite pre-deposit. If filed within that period, the appeals shall not be dismissed on limitation grounds and shall be adjudicated on merits. Petition disposed.
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Composite SCN covering multiple financial years void as Sections 73/74 require year-specific SCNs and assessments
Case-Laws
GST
The HC allowed the petition and quashed the composite SCN and resultant assessment order issued by the respondents insofar as they aggregate multiple financial years into a single proceeding. The court held Sections 73/74 (including sub-sections prescribing 3/5-year limitation) treat each financial year as a distinct tax period; therefore issuance of a single SCN spanning more than one financial year is impermissible and results in jurisdictional overreach rendering the order void ab initio. The HC directed that show-cause notices and assessments must be year-specific in accordance with the limitation scheme and statutory safeguards, and that annual returns delineate the applicable tax period for issuance of SCNs.
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Appellant remanded after dismissal for non-compliance with GST pre-deposit and DRC-03; authority must consider condonation
Case-Laws
GST
The HC set aside the impugned order dismissing the appellant's appeal for non-compliance with the pre-deposit requirement and non-production of Electronic Cash/credit ledger or Form GST DRC-03 and self-certified copy of the order. The court found an eight-day delay in filing but noted the Appellate Authority's power to condone up to 30 days and that the appellant demonstrated practical difficulties and tendered the challan; the Authority erred in dismissing without affording condonation. The petition is allowed by remand: if the appellant files a self-certified copy of the impugned order, an application for condonation and necessary deposit within one week of receipt of the certified copy, the Appellate Authority shall reconsider the appeal in accordance with law.
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Challenged orders quashed; matters remitted for fresh adjudication; petitioner must pay additional 15% cash within 30 days
Case-Laws
GST
The HC quashed the impugned orders dated 21.12.2024 and remitted the matters to the first respondent for fresh adjudication on merits and in accordance with law. The court observed that the second respondent correctly rejected the belated appeals filed 62 days beyond the condonable period, given the petitioner's failure to respond to show-cause notices or appear for personal hearing; however, in view of the petitioner having deposited 100% of disputed tax for October and December 2023 and 10% for November 2023, equity warranted relief. The petitioner is directed to pay an additional 15% of the disputed tax for November 2023 in cash via Electronic Cash Register within 30 days of receipt of this order. Petition disposed.
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Petition allowed: show-cause notice uploaded without service or hearing, 288-day delay condoned; appeal allowed on 15% deposit
Case-Laws
GST
The HC allowed the petition, holding that principles of natural justice were violated by uploading the show-cause notice on the GST portal without physically serving the Petitioner and without affording a hearing. The Court found the petitioner's explanation for a 288-day delay in filing the appeal to be bona fide and, accordingly, set aside the impugned order dated 28.03.2025 passed by Respondent 1 and condoned the 288-day delay. Conditionally permitting the appeal to proceed, the HC directed the Petitioner to remit an additional deposit of 5% of the disputed tax demand, over and above the 10% statutory deposit (as agreed), to Respondent 2 within four weeks of receipt of the order. Petition disposed.
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Centre for exempting insurance premium for individuals from GST
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) The Centre has proposed exempting life and health insurance policies for individuals from GST, Bihar Deputy Chief Minister and convenor of insurance GoM Samrat Choudhary said on Wednesday.
Currently, health and life insurance premium attracts 18 per cent GST.
The 13-member state Group of Ministers on insurance held a meeting on Wednesday.
Almost all states were in favour of the proposal, but they asked the GST Council to device a mechanism by which the GST rate cut benefits are passed on to the customer, said Telangana Deputy Chief Minister Mallu Bhatti Vikramarka, a member of the GoM.
“We made it clear that

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has been discussed and the GoM report will be presented to the Council,” Choudhary told reporters here after the meeting of the GoM.
“All members have given their approval for lowering rates. Some states have given their own views,” he said, adding a final call on rates will be taken by the Council.
The Centre's proposal on insurance is part of the overall next-Gen GST reform proposal under which goods and services tax will be levied at 2 rates 5 and 18 per cent based on categorisation of products as merit and standard.
The GoM on health and life insurance was set up in September to suggest tax rates.
The panel, which includes ministers from Uttar Pradesh, Rajasthan, West Bengal, Karnataka, Kerala, Andhra Pradesh, Goa, Gujarat, Me

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Centre for exempting individual insurance premium from GST: Samrat Choudhary
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) The Centre has proposed exempting individual life and health insurance policies from GST, Bihar Deputy Chief Minister and convenor of insurance GoM Samrat Choudhary said on Wednesday.
Currently, health and life insurance premium attracts 18 per cent GST.
The Group of Ministers (GoM) on life and health insurance will submit its report to the GST Council. The report will also include views and concerns expressed by some state finance ministers, he said.
“The Centre's proposal is clear that the individual insurance policies should be exempt from GST. This has been discussed and the GoM report will be

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Centre for exempting insurance premium from GST: Samrat Choudhary
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) The Centre has proposed exempting life and health insurance premium from GST, Bihar Deputy Chief Minister and convenor of insurance GoM Samrat Choudhary said on Wednesday.
Currently, health and life insurance premium attracts 18 per cent GST.
The Group of Ministers (GoM) on life and health insurance will submit its report to the GST Council. The report will also include views and concerns expressed by some state finance ministers, he said.
“The Centre's proposal is clear that the insurance sector's individual and family (policies) should be exempt from GST. This has been discussed and the GoM report will be p

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Centre to build consensus with states in coming weeks on GST reforms: Sitharaman
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) Finance Minister Nirmala Sitharaman on Wednesday said the next-generation GST reforms is a step towards making India Aatmanirbhar and the central government looks at building consensus with states in the coming weeks.
The Centre's proposal on GST reforms is based on three pillars structural reforms, rate rationalisation and ease of living, she said.
During a meeting with GoMs on rate rationalisation, insurance taxation and compensation cess, Sitharaman “emphasised that the proposal by the Central Government is with a vision to usher in the next generation of GST reforms in India's journey towards

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Sitharaman meets GST GoMs; explains necessity of tax reforms
GST
Dated:- 20-8-2025
PTI
New Delhi, Aug 20 (PTI) Finance Minister Nirmala Sitharaman on Wednesday presented to GoMs from states her government's plans for sweeping reforms in the GST regime that involves slashing tax rates and easing compliance burden for businesses.
The GoMs on rate rationalisation, insurance taxation and compensation cess will over two days deliberate on the Centre's 'next-gen' GST reforms under which tax will be levied at 5 and 18 per cent rates. A special 40 per cent rate has been proposed on 5-7 items, including sin goods.
GST is currently levied at 5, 12, 18 and 28 per cent. While food and essential items are either at nil or 5 per cent rate

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st 21.
As per an SBI Research report, the proposal, if implemented, could result in revenue loss of about Rs 85,000 crore a year. For the current fiscal, the loss to revenue is estimated at Rs 45,000 crore assuming the new tax rates are implemented from October 1.
The Centre's proposal once approved by the GoMs will be placed before the GST Council, comprising ministers from Centre and all states, in its meeting next month. Prime Minister Narendra Modi has announced rollout of the GST reforms by Diwali.
The SBI Research report estimated that the effective weighted average GST rate came down from 14.4 per cent at the time of inception to 11.6 per cent in September 2019. Given the current rationalisation of rates, the effective weighted

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Rupee appreciates 26 paise to close at 87.13 against US dollar
GST
Dated:- 19-8-2025
PTI
Mumbai, Aug 19 (PTI) The rupee appreciated 26 paise to close at 87.13 against the US dollar on Tuesday, supported by optimism over GST restructuring and positive domestic equity markets.
Forex traders said rupee is expected to trade with a positive bias as easing worries over additional tariffs by the US boosted market sentiments after the meeting between US President Donald Trump and Russian President Vladimir Putin.
At the interbank foreign exchange market, the rupee opened at 87.24 against the US dollar, touched an intraday low of 87.31 and a high of 86.92, and settled at 87.13, registering a gain of 26 paise over its previous close.

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emerit goods.
The proposed two-slab regime, if approved by the GST Council, will replace the current four slabs in the Goods and Services Tax (GST) regime, doing away with the 12 per cent and 28 per cent slabs.
“We expect the rupee to trade with a positive bias on upbeat domestic market sentiments due to GST rationalisation and fading trade tariff concerns. Falling crude oil prices and overall weakness in the greenback may also support the rupee,” Chaudhary said.
However, increased demand of dollar by importers may cap sharp gains. Traders may take cues from building permits and housing starts data from the US. USD-INR spot price is expected to trade in a range of 86.70 to 87.40, Chaudhary said.
According to Dilip Parmar, Senior Res

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Cabinet approves bill to regulate online gaming platforms; real money games may face ban
GST
Dated:- 19-8-2025
PTI
New Delhi, Aug 19 (PTI) Union Cabinet has approved a bill related to promotion and regulation of online gaming, and the government is likely to bar platforms offering any online money gaming service, a source said on Tuesday.
The bill is likely to be tabled in Parliament on Wednesday, the source added.
“The Cabinet has approved the bill to regulate online gaming platforms that involve real money. The government is trying to table the bill in Parliament on Wednesday,” the source said on condition of anonymity.
The bill has taken into account significant mental health issues among users of online games, particul

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7, Head Digital Works, Junglee Games and others challenging the ban imposed by the Tamil Nadu government.
The court rejected arguments of the real money gaming firms challenging jurisdiction of the state to regulate digital platforms as well as their argument to differentiate “games of chance” from the “game of skills”.
The Tamil Nadu government, citing an expert committee report, said that online games involving real money have posed serious mental and physical health risks to the citizens, including suicides by some, in the state.
The court upheld that the state has full competence to pass legislation to govern matters affecting public health and rejected arguments challenging its power to ban game of skills involving real money.

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Section 83(1) limits provisional attachments; renewal beyond one year under Section 83(2) is invalid as exceeding executive power
Case-Laws
GST
SC held that the respondent lacked authority to issue subsequent provisional attachment orders under sub-section (1) of Section 83 after the initial provisional attachment had ceased by efflux of one year under sub-section (2); permitting renewal would render sub-section (2) otiose and exceed executive power by effectively supplanting statutory prescription. The Court reaffirmed that executive measures may supplement but cannot supplant statutory law and that draconian attachment powers must be construed so as to preserve legislative intent. The impugned orders dated 13 Nov and 18 Dec 2024 were declared invalid, the appeal was allowed, and the appellant's bank accounts ordered defreezed and made operable upon production of this judgment.
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