Goods and Services Tax

Petitioner Granted One-Month Reply Window Despite SCN Upload, Adjudication Order Conditionally Permitted Under Pending Supreme Court Review
Case-Laws
GST
HC determined that despite the SCN being uploaded on the additional notices tab, the petitioner was permitted to file a reply within one month. The adjudicating authority shall pass an order after hearing the petitioner, with the caveat that the adjudication order remains subject to the pending SLP in SC challenging the impugned notification. The court followed precedential reasoning from prior GST-related jurisprudence, specifically referencing a recent decision involving procedural natural justice principles. The petition was ultimately disposed of, allowing procedural remedies while maintaining conditional administrative adjudication.
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Tax Dispute Resolution: Petitioner Granted 30-Day Window to Submit Comprehensive Evidence Supporting Reply to Show Cause Notice
Case-Laws
GST
HC adjudicates tax dispute, granting petitioner 30 days to submit comprehensive documentary evidence supporting reply to show cause notice. The court mandates adjudicating authority to thoroughly review petitioner's original reply and hearing submissions, requiring issuance of a substantive order after considering fresh documentary evidence. The procedural challenge concerning time limits under Section 73 of CGST Act is resolved by providing additional opportunity for evidentiary submission, thereby ensuring due process and fair administrative adjudication.
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Legal Challenge Succeeds: GST Portal Notice Invalidated Due to Improper Service and Technical Procedural Errors
Case-Laws
GST
HC found a violation of natural justice where respondent issued a show cause notice via GST Portal without direct service, preventing petitioner's reply. Despite initially being disinclined to set aside the impugned order, the court recognized technical errors in GSTR-3B table entries (6A and 6I). Consequently, the HC set aside the order dated 26.12.2024 and remanded the matter for reconsideration, providing petitioner an opportunity to rectify the incorrect value specifications. The rectification application's rejection order was set aside, effectively allowing the petition through procedural remand.
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Leasehold Rights Transfer for Industrial Land Exempt from GST Under Section 7(1)(a) of GST Act
Case-Laws
GST
HC ruled that transfer of leasehold rights for industrial land is not subject to GST taxation. The court found that assignment/sale of leasehold rights constitutes transfer of immovable property benefits, which falls outside GST applicability under Section 7(1)(a) of GST Act, read with Schedule II and Schedule III. Relying on precedent in Gujarat Chamber of Commerce case, the court quashed the respondent's order, effectively exempting the transaction from GST levy. Petition was allowed, establishing that such leasehold rights transfer does not trigger GST obligations.
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Input Tax Credit Claim Upheld: Section 16(4) Validates Retrospective Credit for Financial Years 2017-2021
Case-Laws
GST
HC allowed the writ petition, setting aside the appeal and assessment orders. The court held that under Section 16(4) of the CGST Act, the petitioner was entitled to claim input tax credit for Financial Years 2017-2018 through 2020-2021, which was previously rejected. The credit was sought within the prescribed timeline of 30.11.2021, specifically on 31.10.2019. The matter was remanded to the first respondent to issue a fresh assessment order in accordance with Section 16(5) of the CGST Act, ensuring compliance with statutory provisions governing input tax credit claims.
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CBI arrests an Inspector of Central Goods & Service Tax (CGST), Regional GST Office, Prayagraj (UP) for demanding and accepting bribe amount of Rs. 10,000/- from the complainant
GST
Dated:- 6-5-2025

Central Bureau of Investigation (CBI) has arrested an accused Inspector of Central Goods & Service Tax (CGST), Regional GST Office, Prayagraj (UP) for demanding and accepting bribe amount of Rs. 10,000/- from the complainant.
A case was registered by CBI on 03.05.2025 against two accuse

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CBIC Introduces Streamlined GST Registration Grievance Resolution Process with Clear Communication Protocols
Circulars
GST
The CBIC issued Instruction No. 04/2025-GST establishing a comprehensive grievance redressal mechanism for GST registration applications. The mechanism mandates Zonal Principal Chief Commissioners/Chief Commissioners to: (1) publicize dedicated email addresses for applicants to submit grievances, (2) forward state jurisdiction grievances to relevant authorities, (3) ensure timely resolution of complaints, and (4) submit monthly reports to DGGST. Applicants can submit grievances with Application Reference Number (ARN), jurisdiction details, and brief issue description, enabling a structured approach to addressing registration application concerns and providing transparent communication channels between taxpayers and tax administration.
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Small-scale industrialists from Marathwada demand competitive power tariff, GST tribunal
GST
Dated:- 5-5-2025
PTI
Chhatrapati Sambhajinagar, May 5 (PTI) Small-scale industrialists from Marathwada demanded competitive electricity rates for industries in Maharashtra and a GST tribunal in Chhatrapati Sambhajinagar during their interaction with Deputy Chief Minister Ajit Pawar.
A Marathwada Association for Small-Scale Industries and Agriculture (MASSIA) delegation, led by its president

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Procedural Defect Leads to Invalidation of Tax Assessment Order, Mandating Proper Signature and Identification Number
Case-Laws
GST
HC invalidated the assessment order due to absence of assessing officer's signature and DIN number. Following precedential decisions in prior cases involving similar procedural defects, the court set aside the impugned order in Form GST DRC-07 and notice in Form GST DRC-16. The 1st respondent was granted liberty to conduct a fresh assessment, with mandatory requirement to issue a properly signed order containing a DIN number and providing prior notice to the petitioner.
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Judicial Resolution Enables Export Tax Refund Despite Minor GST Number Discrepancy in Shipping Bill Documentation
Case-Laws
GST
HC adjudicated a dispute concerning IGST refund involving an inadvertent GST number error in a Shipping Bill. The court found that despite the initial mismatch in exporter details, documentary evidence supported the petitioner's claim. The HC directed respondent No. 2 to amend the Shipping Bill in the EDI system and respondent No. 3 to make corresponding modifications in the GST portal to facilitate the refund of Rs. 12,26,862/- within twelve weeks. The procedural discrepancy was resolved through judicial intervention, enabling the petitioner to claim the rightful export-related tax refund.
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High Court Validates Arbitral Award, Confirms Arbitrator's Reasoning and Upholds Section 34 Principles of Arbitration Act
Case-Laws
GST
HC upheld the arbitral award, finding no grounds for interference under Section 34 of the Arbitration and Conciliation Act, 1996. The court determined that the arbitrator's reasoning was legally sound and based on available evidence. The award did not demonstrate patent illegality or violation of public policy. The court emphasized its limited review role, noting it cannot re-appreciate evidence or modify the arbitral award. Consequently, the petition challenging the arbitral award was dismissed, affirming the arbitrator's decision on contractual terms and GST liabilities.
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Interim Relief Granted: GST Tariff Dispute Halts Recovery Proceedings with Directives for Procedural Review
Case-Laws
GST
HC order grants interim relief in tax classification dispute. Petitioner challenged GST reclassification from 12% to 18% tariff item, alleging procedural impropriety and violation of natural justice. Court found merit in submissions regarding jurisdictional concerns and arbitrary order issuance. Interim order stayed recovery proceedings, directing respondents to file counter-affidavit within four weeks. Based on CBIC circular and similar precedent from Karnataka HC, court provided temporary relief pending comprehensive review of tax classification and procedural compliance.
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Legal Heir Wins Challenge to GST Tax Liability Order After Procedural Fairness Violation Under Natural Justice Principles
Case-Laws
GST
HC allowed the writ petition, setting aside the impugned GST tax liability order against the legal heir. The court emphasized principles of natural justice, requiring issuance of a fresh notice and providing an opportunity for personal hearing to the successor proprietor. The decision aligns with precedent established in a prior Division Bench ruling involving similar circumstances of tax proceedings against legal heirs of a proprietorship firm, ensuring procedural fairness in tax assessment processes.
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Tax Assessment Order Invalidated: Procedural Delays Breach Statutory Timelines and Compromise Fairness of Judicial Process
Case-Laws
GST
HC invalidated an ex parte service tax assessment order due to procedural irregularities. The court found that the order-in-original was passed five years after the show cause notice, significantly exceeding the prescribed statutory time limits under Section 73(4B) of the Finance Act. Despite Section 73(4B) not mandating a strict time frame, the court held that prolonged delays without substantive justification render the assessment and accompanying penalties void. The petitioner's challenge was upheld, with the impugned order set aside, emphasizing the importance of adhering to reasonable adjudication timelines in tax proceedings.
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Tax Evasion Challenge Rejected: Delayed Response and Procedural Lapses Undermine Writ Petition Against GST Proceedings
Case-Laws
GST
HC dismissed the writ petition challenging tax proceedings related to GST evasion and bogus invoices. The court found the petitioners were not diligent, having delayed their response to the show cause notice for six months and only raising objections when personal hearing was imminent. The HC held this was not a fit case for extraordinary writ jurisdiction under Article 226, directing petitioners to pursue appellate remedies. The court granted a 30-day window to file an appeal with pre-deposit, ensuring merit-based consideration without limitation bar, while explicitly noting that the order's observations would not prejudice the appellate proceedings.
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Tax Demand Order Nullified: Procedural Flaws and Official Misconduct Expose Critical Violations in Seizure Process
Case-Laws
GST
HC invalidated tax demand order due to procedural irregularities in inspection and seizure. The court found the seizure order was improperly prepared without independent witnesses, and documents were admittedly tampered by a tax official. The court set aside the demand order dated 09.05.2024, admonished the Deputy Commissioner against future document manipulation, and warned of potential disciplinary action. The writ petition was allowed, rendering the original tax assessment null and void based on violations of BGST/CGST Act, 2017 and CrPC procedural requirements.
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Faceless GST system needed; Rs 80,000 cr GST dues must be resolved: Delhi CM Rekha Gupta
GST
Dated:- 3-5-2025
PTI
New Delhi, May 3 (PTI) Delhi Chief Minister Rekha Gupta on Saturday stressed on making the Goods and Services Tax (GST) system “faceless” and transparent, while highlighting that Rs 80,000 crore of GST dues of the Delhi government are pending due to disputes and other reasons.
Addressing the third Accounting Standard Day organised by the Institute of Chartered Accountants of India (ICAI), Gupta said she had instructed GST officers not to summon businessmen to their offices if they are already appearing in court.
“Make our system faceless. Tax should be collected in a hassle-free manner,” she said.
She praised the

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim
GST
Dated:- 3-5-2025

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1.  Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2.  The above-said func

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mentioned in point 3(a), she/he can proceed with the application as per the existing process.
5.    However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail.
6.    The feature of booking an appointment to visit a designated GSK is being enabled for the applicants of Sikkim and the applicants can book slots from 1st May, 2025..
7.    After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
8.    At the time of the

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Firm's Multi-State Registration Sparks Legal Scrutiny: GST Appeal Procedural Errors Invalidate Ex-Parte Order
Case-Laws
GST
HC held that the petitioner firm, registered in two different states (U.P. and M.P.), requires further investigation to determine whether they constitute the same legal entity under GST law. The court found procedural irregularities in the ex-parte appeal, specifically the lack of proper notice service to the petitioner. Consequently, the HC set aside the previous orders, including the show cause notice and subsequent administrative actions, and restored the original appeal, granting the petitioner an opportunity to defend against the GST appeal. The petition was partially allowed, emphasizing the importance of due process and proper legal notification.
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Technical Filing Glitch Overturned: GST Appeal Reinstated After Manual Submission Deemed Valid Due to Portal Limitations
Case-Laws
GST
HC held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner's manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Authority to consider the appeal on merits within 12 weeks, finding a clear lack of judicial application of mind in the initial rejection.
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Landmark GST Ruling: Petitioners Win Right to Retroactive ITC Refund Reassessment Under Notification No. 14/2022
Case-Laws
GST
HC allowed the petition, directing re-adjudication of ITC refund claims for February 2021 to February 2022. The court held that Notification No. 14/2022 is clarificatory and applies retroactively to all refund claims filed within two-year limitation under GST Act. The key directive mandates Respondent No. 2 to reassess refund applications within 12 weeks using amended Rule 89(5), ensuring petitioners receive legitimate refund without unjust governmental enrichment.
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High Court Quashes Demand Orders for Procedural Irregularities, Mandates Proper Notice and Fair Hearing for Petitioner
Case-Laws
GST
HC set aside demand orders dated 23rd April, 2024 and 5th December, 2023 due to violation of principles of natural justice, specifically the failure to properly notify the Petitioner about show cause notices (SCN). The Court directed the Petitioner to file replies to SCNs within thirty days, mandated that hearing notices be both uploaded and e-mailed, and instructed the Department to adjudicate the show cause notices in accordance with legal procedures. The case was disposed of with specific procedural guidelines ensuring proper communication and opportunity for the Petitioner to present its case.
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Tax Notifications Upheld: Administrative Order Stands, Petitioner Retains Right to Appeal Under Section 107 CGST Act
Case-Laws
GST
HC dismissed the petition challenging tax-related notifications, finding no violation of natural justice principles. The court determined the impugned order was sufficiently reasoned and appropriately considered the petitioner's reply. While rejecting the immediate challenge, the HC explicitly permitted the petitioner to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if deemed necessary. The court's ruling effectively upheld the original administrative order and provided alternative appellate recourse for the petitioner.
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High Court Suspends GST Tax Credit Reversal Order, Awaits Supreme Court Guidance on Notification Validity
Case-Laws
GST
HC ruled that the challenge to GST notifications and retrospective registration cancellation will be subject to SC's pending decision in M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax. The impugned order demanding Rs. 4,34,04,126/- for Input Tax Credit reversal was set aside. The matter was remanded to the adjudicating authority for fresh hearing, with portal access granted to the petitioner for filing replies and accessing hearing notices. The petition was disposed of, contingent on the Supreme Court's ultimate determination of the notifications' validity.
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Pending Supreme Court Decision Governs GST Tax Notification Challenge, Personal Hearing Mandated for Fair Adjudication
Case-Laws
GST
HC ruled that the challenge to GST tax notifications shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The court found the prior adjudication order cryptic and unreasoned, directing the adjudicating authority to provide personal hearing to the petitioner, consider the petitioner's reply to show cause notice, and issue a fresh reasoned order. The writ petition was disposed of, with the final outcome contingent upon the Supreme Court's forthcoming ruling on the challenged notifications.
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