Goods and Services Tax

Legal Challenge Halts Tax Proceedings Against Dissolved Company, Citing Procedural Flaws and Violation of Natural Justice Principles
Case-Laws
GST
HC quashed tax proceedings initiated against a dissolved company under GST Act, finding the impugned orders were passed without application of mind and violated principles of natural justice. The court determined that initiating proceedings against a company already dissolved (effective 30/09/2022) is legally untenable. Consequently, the original orders and subsequent recovery proceedings were set aside, rendering them invalid. The court emphasized that administrative actions against a dissolved corporate entity lack legal sanctity and cannot be sustained.
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Pharmaceutical Importer Exempted from Multiple GST Registrations When Operating Through Free Trade Warehousing Zone
Case-Laws
GST
In a ruling by AAR, a pharmaceutical goods importer operating through a Free Trade Warehousing Zone (FTWZ) in Tamil Nadu was found not obligated to obtain a separate GST registration in the state. The decision hinged on the interpretation that sales of goods within FTWZ before home consumption clearance do not constitute a taxable supply. The warehousing activities, deemed to be in a customs-bonded area outside India's customs territory, do not trigger GST registration requirements. The applicant's existing registration in Telengana was deemed sufficient to manage potential tax compliances arising from future goods clearance into the domestic tariff area.
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Union Minister of Commerce & Industry Shri Piyush Goyal Reviews Progress of NICDC-led Industrial Nodes in Andhra Pradesh
GST
Dated:- 17-6-2025

Shri Piyush Goyal Calls for Innovation-Driven Industrial Nodes with Dedicated Startup Zones, Global Investment Conclaves, and Real-Time Project Monitoring
Union Minister of Commerce & Industry, Shri Piyush Goyal, chaired a high-level review meeting on 15th June 2025 at the Tobacco Board, Guntur, to assess the progress of NICDC-led industrial nodes in Andhra Pradesh under various industrial corridors.
The review focused on the development of three major nodes in the state-Krishnapatnam Industrial Area under the Chennai-Bengaluru Industrial Corridor (CBIC), Orvakal Industrial Area under

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ves to attract targeted foreign investments. He further called for the creation of a centralized dashboard to enable real-time monitoring of project progress and urged the adoption of advanced testing and quality control mechanisms to ensure world-class infrastructure.
Reaffirming the Government of India's commitment to transforming Andhra Pradesh into a symbol of industrial excellence and innovation, the Minister said the state is poised to become “Swarnandhra Pradesh”-a beacon of inclusive and sustainable industrial growth.
The meeting was attended by Member of Parliament (Guntur) Dr. Chandra Sekhar Pemmasani; Minister of State for Rural Development & Communications, Shri T.G. Bharath; Minister of Industries & Commerce, Government of An

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ementation.
Andhra Pradesh: India's Emerging Industrial Powerhouse
Andhra Pradesh is the only state in the country to host industrial nodes under three separate Industrial Corridors. With integrated planning, robust infrastructure, and strong institutional backing, these projects mark a new era of industrialization in the state and the nation:
* Krishnapatnam Node (2,006 acres): Investment potential of approx. Rs.10,500 crore with employment generation of 1 lakh jobs.
* Orvakal Node (2,621 acres): Projected investment of Rs.12,000 crore and employment for approx. 45,000 people.
* Kopparthy Node (2,596 acres): Expected to attract Rs.8,800 crore with job creation for approx. 54,000 individuals.
About NICDC
The National Industrial Co

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Subject: Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals
GST
Dated:- 17-6-2025

GSTN is pleased to inform that NIC shall be launching the new E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in) on 1st July 2025, featuring enhanced inter-operable E-Way Bill functionalities. The portal is being introduced to provide enhanced inter-operability between the existing E-Way Bill 1.0 Portal (https://ewaybillgst.gov.in) and the new portal.
1. Objective
The new E-Way Bill 2.0 portal has been developed in response to taxpayers' demands for continuity in services during exigencies. It enables cross-portal access to critical E-Way Bill functionalities, ensuring seamless o

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real-time synchronised architecture wherein E-Way Bill data will be mirrored across both systems within seconds
b) In the event of a technical issue or downtime on the E-Way Bill 1.0 portal, taxpayers may perform all necessary operations (e.g., updating Part-B) on the E-Way Bill 2.0 portal and carry the E-Way Bill slip generated therefrom.
c) This dual-system approach is designed to eliminate dependency on a single portal and ensure business continuity.
4. Availability via API
All the above services will also be made available to taxpayers and logistics operators through APIs, in addition to the web portal interface. These APIs are currently hosted on the sandbox environment for testing and integration pu

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Statutory Notice Invalidated: Section 74 Requirements Not Met, Jurisdictional Defects Render Notice Procedurally Flawed
Case-Laws
GST
HC allowed the petition challenging a statutory notice, finding that the jurisdictional requirements for invoking Section 74 were not satisfied. The court determined that the notice lacked essential ingredients of fraud, wilful misstatement, or material fact suppression. The notice's language referenced Section 73 and sought further explanation, indicating an absence of preconditions necessary to invoke Section 74. Consequently, the court held the notice was procedurally invalid and unsustainable, thereby granting relief to the petitioner by nullifying the challenged notice.
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GST Registration Cancellation Challenge Succeeds: Petitioner Granted Hearing and Two-Month Resolution Timeline
Case-Laws
GST
HC allowed the petitioner's challenge to GST registration cancellation, directing the adjudicating authority to: (1) grant a personal hearing to the petitioner, and (2) decide the revocation application within two months of such hearing. The court recognized the petitioner's procedural grievance regarding non-resolution of the registration cancellation matter and mandated a time-bound resolution mechanism. The interim order provides the petitioner an opportunity to present their case and ensures a definitive outcome within a specified timeframe, thereby addressing the administrative delay in processing the GST registration revocation application.
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Exporters Win Big: GST Rule 96(10) Overturned, Clearing Path for Unrestricted Input Duty Refund Claims
Case-Laws
GST
HC analyzed the validity of Rule 96(10) of CGST Rules, 2017 regarding export refund claims. The Court held that Notification No. 20/2024 omitting Rule 96(10) would apply prospectively and to all pending proceedings as of 8th October, 2024. The omission enables exporters to maintain IGST refund claims without restrictions on input duty exemptions. The petitions were allowed, with show cause notices and original orders quashed, effectively providing relief to exporters by removing procedural barriers to refund claims under the GST framework.
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Bank Attachment Upheld as Writ Petition Dismissed for Missed Limitation Period and Available Alternative Remedies
Case-Laws
GST
HC dismissed the writ petition challenging bank attachment, finding no merit in the petitioner's claim. The court held that since the Order-in-Original was not challenged within the prescribed 60-day statutory limitation period and alternative remedies were available, judicial intervention was unwarranted. The court emphasized adherence to procedural timelines and declined to entertain the petition that was filed beyond the stipulated time limit, effectively upholding the original order and consequent bank attachment.
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Tax Fraud Kingpins Caught: Massive Rs. 11.97 Crore ITC Scam Exposes Systematic Revenue Manipulation Under CGST Sections
Case-Laws
GST
HC denied bail in tax fraud case involving fraudulent Input Tax Credit (ITC) exceeding Rs. 11.97 crore. Despite petitioners' claims of being permanent residents, the court found substantial evidence of systematic tax evasion under CGST Act Sections 132(1)(b), 132(1)(c), and 132(1)(f). The court emphasized the potential risk to investigation process beyond physical disappearance, noting the ability to manipulate evidence and procedural systems. Given the significant public revenue implications and prima facie documentary evidence of fraudulent practices, the bail applications were dismissed, prioritizing the integrity of the ongoing financial investigation.
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Data Hosting Services Export Classification Remanded for Comprehensive Review Under Recent Appellate Guidance and GST Circular
Case-Laws
GST
HC remanded the matter regarding export classification of data hosting services. The court directed the Appellate Authority to reconsider the impugned orders in light of recent appellate orders and GST circular dated 10th September, 2024. The existing orders were passed prior to subsequent appellate rulings. The court set aside the challenged Orders-in-Appeal and referred the matter back to the Commissioner (Appeals) for fresh evaluation, effectively allowing the petition through procedural remand without definitively resolving the substantive export services classification issue.
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Foreign Affiliate Service Valuation Upheld: GST Refund Claim Validated Under CBIC Circular No. 210/4/2024 Guidelines
Case-Laws
GST
HC adjudicated a GST refund claim involving services rendered by a foreign affiliate to a domestic related entity. The court referenced precedential judgments in Thales India Pvt. Ltd. and Metal One Corporation Pvt. Ltd., which addressed similar legal controversies regarding service valuation under CBIC Circular No. 210/4/2024. The Department conceded no challenge to the prior order, resulting in the court directing full refund processing of Rs. 8,99,61,147/- to be credited within two months. The petition was consequently disposed of, affirming the petitioner's entitlement to the claimed refund amount.
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High-Stakes Tax Dispute: Fraudulent Input Tax Credit Challenge Rejected, Statutory Appeal Path Remains Open Under Section 107
Case-Laws
GST
HC dismissed writ petition challenging tax authority's show cause notice (SCN) for fraudulent Input Tax Credit (ITC) availment. The court held that allegations of ITC fraud require detailed factual investigation and are not suitable for writ jurisdiction. Statutory appeal under Section 107 of CGST Act, 2017 remains available to the petitioner. The court emphasized that consolidated SCN across multiple financial years does not inherently invalidate proceedings, and future appeals can address specific procedural challenges. Dismissal was based on lack of exceptional circumstances and availability of alternative statutory remedy.
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High Court Orders Reopening of Advance Ruling Proceedings Under CGST Act, Directs Fresh Evaluation with New Evidence
Case-Laws
GST
HC remanded the matter to the Authority for Advance Ruling following the Supreme Court's decision in Safari Retreats Pvt. Ltd. and subsequent retrospective amendments to the CGST Act. The impugned orders dated 24 May 2019 and 6 November 2019 were set aside. Both parties were granted permission to submit additional evidence within four weeks. The Petitioner was directed to appear before the Authority on 14 July 2025, with the Authority instructed to expedite the decision-making process. The petition was disposed of, effectively reopening the advance ruling proceedings for fresh consideration in light of recent legal developments.
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Tender Notification Challenged: GST Waived for Human Hair Auction Participants, Mandatory 18% Tax Requirement Struck Down
Case-Laws
GST
HC adjudicated a challenge to a tender notification's GST condition. The petitioner contested the mandatory 18% GST requirement for auction participants of human hair. The HC determined that based on central government notifications and departmental circulars, human hair collection does not attract GST. Consequently, the court modified clause 23 of the tender notification, prohibiting the respondent from mandating 18% GST from auction participants. The writ petition was disposed of, effectively invalidating the GST imposition and providing relief to potential tender participants.
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Tax Credit Dispute Resolved: Technical Errors Cannot Invalidate Input Tax Claims Under CGST Provisions
Case-Laws
GST
HC allowed the petition challenging tax demand under CGST Act for assessment year 2017-2018. The court referenced a prior Division Bench judgment which emphasized that technical errors in tax documentation, such as omitting IGST figures in GSTR 3A, do not constitute substantive tax credit misuse. The court directed reconsideration of the original assessment order, focusing on whether alleged irregularities genuinely impacted input tax credit availability. The impugned order was set aside, effectively providing relief to the petitioner based on procedural and technical grounds.
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Legal Notice Invalidated: Procedural Defect in Communication Renders Show Cause Order Unenforceable, Petitioner Granted Extended Response Time
Case-Laws
GST
HC held that the show cause notice (SCN) issued on 27th September, 2023, was not properly communicated to the petitioner, violating principles of natural justice. Following precedent in a similar case, the court remanded the matter back to the adjudicating authority. The impugned order was set aside, and the petitioner was granted time until 10th July 2025, to file a reply to the SCN. The court directed that hearing notices must be e-mailed to the petitioner and not merely uploaded on the portal, ensuring proper opportunity to be heard.
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GST Registration Cancellation Can Be Restored by Filing Pending Returns and Clearing Outstanding Tax Dues Within Two Months
Case-Laws
GST
HC held that GST registration cancellation under Section 29(2)(c) for non-filing of returns for six consecutive months can be remedied. The petitioner may approach the empowered officer within two months, submit all pending returns, pay full tax dues, applicable interest, and late fees. If compliance requirements are met, the authority shall expeditiously restore the GST registration in accordance with the proviso to sub-rule (4) of Rule 22 of CGST Rules, 2017. The court emphasized the serious civil consequences of registration cancellation and provided a remedial pathway for reinstatement.
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Legal Victory: GST Tax Order Against Deceased Proprietor Invalidated Due to Procedural Defects in Section 93 Notice Requirements
Case-Laws
GST
HC allowed the petition challenging a tax order under GST Act, finding procedural irregularities in the proceedings against a deceased proprietor. The court held that Section 93 prohibits determination of tax liability against a deceased person without issuing a show cause notice to the legal representative. The tax department's order was deemed void ab initio as it failed to follow mandatory legal procedures for initiating proceedings against a deceased taxpayer's estate, thereby rendering the entire tax determination process invalid and unenforceable.
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One held for Rs 14 crore GST refund fraud in Delhi
GST
Dated:- 15-6-2025
PTI
New Delhi, Jun 15 (PTI) The Delhi government's Department of Trade and Taxes uncovered a Rs 14 crore GST refund fraud, police said on Sunday. One of the key accused has been arrested in the case.
The investigation revealed a network of individuals who had created and operated four fictitious firms solely to illegitimately claim GST refunds under the guise of genuine business activities, they added.
They claimed that this was a first-of-its-kind operation by the department, where cutting-edge big data analytics and detailed chain analysis, including scrutiny of banking transactions, were employed to trace the flow of funds across multiple entities lo

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es located outside India, a detailed report is also being submitted to the Department of Revenue, Government of India, for necessary action.
Swift recovery efforts were launched following the detection of the fraud. So far, Rs 1.16 crore has been successfully recovered, and ongoing proceedings are underway to retrieve the remaining amount, he said.
The department has also frozen 45 bank accounts linked to 27 implicated entities, effectively preventing further movement or diversion of illegal funds, he added.
An FIR has been lodged with the Economic Offences Wing (EOW) of the Delhi Police. In a significant development, one of the key accused, the proprietor of one of the fraudulent firms, has been arrested from Delhi. He was produced be

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Service via Online Portal Deemed Valid Under Section 169(1)(d), Procedural Flexibility Affirmed for Notice and Appeal Timelines
Case-Laws
GST
HC held that service of notice by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST/CGST Act, 2017. The court rejected the contention that personal service was mandatory, finding that the petitioner was aware of the proceedings and had responded to the show-cause notice. The appellate authority's mechanical rejection of the appeal for delay was deemed incorrect, following precedent that allows condonation beyond the extended one-month period. Consequently, the impugned order was set aside, and the petition was disposed of, affirming a more flexible interpretation of service and delay condonation provisions.
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Tax Notifications N/N. 56/2023 Quashed Due to Procedural Unfairness and Inability to Access GST Portal for Responding
Case-Laws
GST
HC set aside the impugned order challenging tax notifications N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax. The court found a violation of natural justice principles as the petitioner was unable to access the GST Portal due to registration cancellation, thereby preventing reply to the show cause notice. The matter was remanded to the Adjudicating Authority to provide the petitioner a proper opportunity to file a reply and attend a personal hearing, ensuring procedural fairness in the administrative proceedings.
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Mango Pulp GST Classification Confirmed at 12% Rate, Validating Circular No. 179/11/2022-GST Under Vimal Agro Precedent
Case-Laws
GST
HC determined mango pulp's GST classification, affirming the 12% tax rate from 01.07.2017 based on precedent in Vimal Agro. The court validated Circular No. 179/11/2022-GST, rejecting petitioner's challenge to classification. The ruling mandates GST payment at 12% for mango pulp between 01.07.2017 and 18.07.2022, upholding show cause notices for differential tax recovery. Petition partially allowed, establishing definitive tax treatment for mango pulp under existing GST regulations.
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Veterinary and Agricultural Services Taxed Differently: Marketing Commissions and Lab Tests Face GST, Healthcare Advice Exempted
Case-Laws
GST
AAR ruled on GST classification for veterinary and agricultural services. The ruling determined that commission charges for marketing and selling birds are not exempt under Service Accounting Code 9986, but classified under Heading 996111. Veterinary services provided by the company, including diagnostic and healthcare advice to livestock, qualify for GST exemption under Entry 46 of Notification 12/2017. Laboratory testing services were classified under SAC 998346 and do not receive GST exemption. The decision clarifies that the services are primarily commercial wholesale trade activities rather than direct agricultural support services, thus impacting their tax treatment.
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Two Appeals Allowed Under Section 107 CGST Act with Specified Pre-Deposit Conditions and Extended Filing Deadline
Case-Laws
GST
HC determined that the petitioner may file two appeals challenging orders dated 28th January 2025 and 1st February 2025 under Section 107 of CGST Act, 2017. Pre-deposit shall be made only for the total amount of Rs. 81,41,737/- from the Order-in-Original dated 28th January 2025, comprising Rs. 64,31,703/- and Rs. 17,10,034/-. No additional pre-deposit is required for the Order-in-Original dated 1st February 2025. Appeals must be filed by 15th July 2025, and shall not be dismissed on grounds of limitation or lack of pre-deposit, but adjudicated on merits.
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Tax Credit Denied: Dealer Fails to Prove Transaction Validity Under Section 74 GST Regulations
Case-Laws
GST
HC dismissed the writ petition challenging the assessment order under Section 74 of GST enactments. The court upheld the denial of Input Tax Credit due to the provisional nature of the credit and the supplier's failure to remit taxes to the government. The burden of proving the transaction's genuineness rests with the purchasing dealer. The court found no merit in the petitioner's arguments and conclusively rejected the challenge to the tax assessment, affirming the statutory provisions governing provisional credit and its reversal.
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