Goods and Services Tax

New grievance process for GST registration issues under state tax rules ensures faster resolution and reporting
Circulars
GST – States
The Commissioner of State Taxes, Goa, instituted a grievance redressal mechanism for applicants facing issues with GST registration processing under state jurisdiction. Applicants dissatisfied with queries or grounds for rejection may file grievances via a designated email to the Additional Commissioner of State Tax (HQ), who is tasked with ensuring timely resolution and communication of outcomes. Complaints concerning central jurisdiction are to be forwarded to the appropriate central authority with notification to the GST Council Secretariat. The Additional Commissioner must also submit monthly reports on grievance handling to the Commissioner. This framework aims to expedite dispute resolution and maintain procedural compliance in GST registration applications within the state.
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Small traders get relief as Chhattisgarh govt waives VAT dues of up to Rs 25k in old cases
GST
Dated:- 12-7-2025
PTI
Raipur, Jul 12 (PTI) Small traders can heave a sigh of relief as the Chhattisgarh government has decided to waive VAT dues of up to Rs 25,000 in cases pending for more than 10 years, officials said on Saturday.
The move to write off old VAT dues is expected to benefit more than 40,000 traders and will help reduce litigation in more than 62,000 cases, significantly easing the compliance burden, they pointed out.
Simultaneously, multiple amendments to GST (Goods and Service Tax) provisions will also be introduced under the broader agenda of improving the business climate in the state, they said.
During the cabine

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r cent, providing much-needed relief to the business community,” it said.
“In an effort to bring uniformity, the provision related to 'Time of Supply' has been deleted with respect to taxability on vouchers, as there were conflicting views among various Advance Ruling Authorities on the matter. This amendment aims to bring clarity and consistency,” as per the release.
Additionally, a key amendment has been proposed to exclude SEZ warehousing transactions from the GST ambit, the release informed.
These involve goods kept in Special Economic Zone (SEZ) warehouses, which may be traded multiple times without any physical movement, the release said, adding the change is aimed at boosting trade activities in SEZs. PTI TKP BNM
News – Press

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Maharashtra bars, permit rooms declare bandh on July 14 to protest tax hikes
GST
Dated:- 12-7-2025
PTI
Mumbai, Jul 12 (PTI) Over 20,000 bars and permit rooms across Maharashtra will shut operations on July 14 to protest against the state government’s “draconian taxation”, said the Indian Hotel and Restaurant Association (AHAR) on Saturday.
The bandh is to oppose the state governmentÂ’s tax hikes, including rise in VAT (value added tax) on liquor to 10 per cent, a 15 per cent increase in annual licence fees and a 60 per cent spike in excise duty, in a span of one year, AHAR said in a statement.
These tax hikes are pushing the Rs 1.5 lakh-crore industry to the edge of collapse, it said.
“The entire hospitality sector in Maharash

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a death blow to an industry that contributes significantly to employment and state taxes,” said Shetty.
The 20,000-strong permit rooms and bars industry directly and indirectly employs over 20 lakh jobs, and supports a wider ecosystem of 48,000 vendors.
National Restaurant Association of India (NRAI), Hotel and Restaurant Association (Western India) – HRAWI, and affiliated as well as non-affiliated associations of hotels and restaurants in Maharashtra have extended their support to the July 14 bandh.
The industry also plays a vital role in MaharashtraÂ’s tourism-driven economy, especially in cities like Mumbai and Pune, they said.
“We stand united with our fraternity members across Maharashtra in expressing our deep concern over these r

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Mandatory deficiency notice under Rule 90(3) CGST excludes limitation period; right to appeal preserved under Section 107
Case-Laws
GST
The HC held that under Rule 90(3) of the CGST Rules, deficiency communication via Form GST RFD-03 is mandatory, and the period of deficiency communication is excluded from the two-year limitation under Section 54(1). In the case at hand, the Department claimed issuance of an SCN and rejection without reply, but the petitioner contended non-receipt or non-uploading of the SCN and rejection order, resulting in denial of the right to be heard. Since the final rejection order dated 2019 was only disclosed to the petitioner in 2025, the court allowed the petitioner to file an appeal before the Appellate Authority under Section 107. The Department's inability to produce the deficiency memo (Form GST RFD-03) undermined its justification to withhold the refund. The petition was accordingly disposed of, preserving the petitioner's right to challenge the refund rejection.
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Order set aside for violating natural justice by denying mandatory third personal hearing under relevant provisions
Case-Laws
GST
The HC found that the first respondent violated the principles of natural justice by passing the impugned order without granting the petitioner the mandatory third personal hearing as required under the relevant provisions. The petitioner had submitted a reply and requested an opportunity for a third hearing and to produce records, which was not afforded. Consequently, the HC set aside the impugned order and remitted the matter to the first respondent with a direction to provide the petitioner a personal hearing on 24-12-2024. The first respondent is to consider the petitioner's submissions and documents and pass a reasoned order on merits in accordance with law. The petition was disposed of accordingly.
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Assessment order under Section 74 set aside; proceedings to be reconsidered under Section 73 of CGST Act
Case-Laws
GST
The HC set aside the impugned assessment order issued under Section 74 of the CGST Act due to the petitioner's submission of a Chartered Accountant's certificate confirming supplies, receipt of goods, and payment including GST, despite the supplier's liquidation. The Court noted that initiation of proceedings solely for non-furnishing of the certificate was unwarranted, especially given Circular No.183/15/2022-GST allowing transaction verification by the respondent. The matter was remanded with directions to treat the proceedings as initiated under Section 73 of the CGST Act and to decide afresh in accordance with law. The petition was disposed of by way of remand, requiring the respondent to reconsider the case and pass appropriate orders under Section 73.
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Writ Petition Allowed, ITC Reversal and No Pre-Deposit Required Under GST Rules; Case Remanded for Fresh Adjudication
Case-Laws
GST
The HC allowed the writ petition and intra-Court appeal, setting aside the appellate authority's order dated 4th October 2024. The matter was remanded to the Assistant Commissioner, CGST and Central Excise, Dinajpur Division, for fresh adjudication. The court emphasized the necessity to afford the assessee an opportunity to reconcile the alleged wrongful availing of ITC, highlighting that if the ITC has already been reversed, the issue becomes revenue neutral, negating the requirement for any pre-deposit. The absence of interest levy by the adjudicating authority further indicated reversal of ITC. The HC underscored that these factual disputes must be resolved by the original authority, ensuring adherence to principles of natural justice.
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Court sets aside orders on ITC misuse under Sections 61 and 107 of WBGST/CGST Act, 2017 for non-response to notices
Case-Laws
GST
The HC set aside both the order passed by the proper officer and the appellate order concerning the petitioner's failure to respond to notices issued under Sections 61 and 107 of the WBGST/CGST Act, 2017, relating to alleged wrongful utilization of Input Tax Credit (ITC). Despite the petitioner's claim of illness preventing response, the court found no sufficient explanation for non-compliance with the scrutiny and show-cause notices. The imposition of interest on the petitioner for availing ITC was noted, though utilization details were unclear. Consequently, the challenge to the rejection of the appeal was allowed, and the petition was disposed of, effectively nullifying the prior adverse orders against the petitioner.
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Appeal Dismissed for 91-Day Delay; Both Parties Must Follow Filing Deadlines Under Limitation Rules
Case-Laws
GST
The HC dismissed the appeal as time barred due to a 91-day delay in filing. The court held that the appellant/department, alleging lack of diligence by the respondent/assessee, must also adhere to the limitation period for filing appeals. The principle of equal diligence applies to both parties. The statute requires a fresh refund application following rectification of deficiencies. The court modified the Single Bench's direction, ordering the respondent to rectify all noted deficiencies and submit a fresh refund application within two weeks of receiving the order's certified copy. The appeal was therefore dismissed, and the matter was remanded for compliance with these conditions.
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SCN Quashed for Denial of Fair Opportunity; Matter Remanded for Reconsideration with Extended Response Time
Case-Laws
GST
The HC invalidated the impugned order and set it aside, finding that the petitioner was denied a fair opportunity to contest the SCN issued on 12th December 2023, constituting a breach of natural justice. The court noted that the SCN was not properly communicated, and no reply was filed by the petitioner. Consequently, the matter was remanded to the Adjudicating Authority for reconsideration. The petitioner was granted an extension until 10th August 2025 to file a response to the SCN. Following the submission, the Adjudicating Authority is directed to issue a notice for a personal hearing. The petition was disposed of accordingly.
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Petitioner must file appeal under Section 107 CGST Act for fraudulent ITC misuse despite limitation period extension granted
Case-Laws
GST
The HC held that the petition challenging the impugned order involving large-scale fraudulent availing and passing off of Input Tax Credit (ITC) through misuse of provisional GST numbers was not maintainable due to the availability of an alternative remedy. The Court emphasized that an appeal under Section 107 of the CGST Act, 2017, constitutes a comprehensive remedy and must be pursued. Despite the limitation period having lapsed, the Petitioner was granted a one-month extension to file the appeal with the requisite pre-deposit. The matter was adjourned for further hearing accordingly.
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Demand exceeding show-cause notice amount violates Section 75(7) of GST Act; order quashed and remanded for fresh hearing
Case-Laws
GST
The HC held that the demand raised exceeded the amount specified in the show-cause notice, violating Section 75(7) of the GST Act, which prohibits confirming a demand beyond the specified amount or on grounds not mentioned in the notice. The impugned order, which demanded Rs. 41,84,920 against the notice amount of Rs. 23,69,062.50, was quashed. The matter was remanded to the respondent for providing the petitioner an opportunity to respond to the show-cause notice and to pass a fresh order in compliance with statutory requirements. The petition was allowed accordingly.
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Bail Granted to Accused in Fake Firm Input Tax Credit Case Under Relevant Laws
Case-Laws
GST
The HC granted regular bail to the applicants accused of creating and managing fake firms to wrongfully claim input tax credit. The offences are triable by a Magistrate with a maximum punishment of five years' imprisonment. The applicants had already spent approximately seven months in judicial custody. The investigation was complete, but charges had not yet been framed, and the trial had not commenced. Prosecution witnesses were official and unlikely to be influenced. Considering the trial's probable delay and the lack of utility in continued detention, the court allowed bail without expressing any opinion on the case's merits. The applicants were ordered released upon furnishing bail and surety bonds to the trial court's satisfaction.
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Notifications extending limitation under Section 168A CGST Act must have valid GST Council recommendation to be valid
Case-Laws
GST
The HC held that notifications issued under Section 168A CGST Act, purportedly extending limitation periods, must be strictly construed as exceptions to Section 73. The impugned notifications lacked a valid recommendation from the GST Council based on relevant material, rendering them unsustainable. While the GST Council's recommendation is mandatory, it is not binding on the government; however, post-issuance ratification by the Council does not cure the defect of absence of prior recommendation. The Court distinguished between extension of limitation (Section 168A) and computation of limitation (Supreme Court's orders under Article 142), holding that the notifications erroneously diminished limitation periods contrary to the Supreme Court's orders, thus violating legislative intent. Consequently, the notifications were quashed, and all matters were remanded to assessing authorities for fresh adjudication consistent with these findings.
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FM Sitharaman praises MeghalayaÂ’s progress, full utilisation of Rs 5,400 crore SASCI funds
GST
Dated:- 11-7-2025
PTI
Shillong, Jul 11 (PTI) Union Finance Minister Nirmala Sitharaman on Friday praised MeghalayaÂ’s progress under Chief Minister Conrad K. Sangma, calling the state a model of effective and purposeful development.
She highlighted the state's exemplary utilisation of its entire allocation of Rs 5,400 crore under the Special Assistance to States for Capital Investment (SASCI), setting an example for other states to follow.
Speaking at a programme, Sitharaman said, “While some states are unable to fully utilise their shares, Meghalaya has effectively used its entire allocation to build capital assets. I will put on record my appreciation of MeghalayaÂ’s efforts.” She reaffirmed the Centre's commitment to the Northeastern region, adding, “The government looks at the region as one to empower, act, strengthen and transform.” The FM also pointed out key development a

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orting a wide range of development initiatives across Meghalaya, he said.
A series of important projects were launched during Sitharaman's visit.
Among them was the initiative to establish digital libraries in remote areas of the state, with a total budget of Rs 162 crore under SASCI.
Implemented by the State Rural Employment Society, the project aims to set up 750 digital libraries across rural areas, connecting youth to the National Digital Library and fostering a reading culture.
The redevelopment of Umiam Lake was another key project inaugurated with a funding of Rs 120.81 crore under SASCI.
The initiative aims to transform the waterbody into a world-class eco-tourism hub, expected to attract over 1.27 lakh tourists annually and create nearly 4,000 jobs.
Sitharaman also laid the foundation for the development of MICE (Meetings, Incentives, Conferences, and Exhibitions) and tourism infrastructure at Mawkhanu, with a total investment of Rs 103 crore.
Spread across 106 acres, t

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Regional Campus of the Indian Institute of Corporate Affairs (IICA) at Mawkhanu.
The Rs 100.95 crore campus, funded under the Prime Minister's Development Initiative for North East Region (PM-DevINE), will serve as a premier centre for corporate governance, economic research, and capacity-building.
This marks the first time that the IICA is establishing a presence outside Delhi.
A cheque distribution ceremony was also held, where beneficiaries of schemes such as PM MUDRA, PM SVANidhi, PMEGP, and NPS Vatsalya received financial support.
In a significant boost to Meghalaya's organic farming sector, Sitharaman also flagged off a two-metric-tonne consignment of premium organic pineapples to LULU Retail in Dubai. This consignment, under the IFAD-supported Megha-LAMP initiative, was sourced from farmers of the Jirang Organics Farmer Producer Company in Ri-Bhoi.
Speaking to reporters, Sitharaman said 92 villages in the state, located along the India-Bangladesh border, have been selected

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Union Minister of State for Finance Shri Pankaj Chaudhary inaugurates Trade Facilitation Conference 2025 on theme “Scientific Excellence for Seamless Trade”, in New Delhi
GST
Dated:- 11-7-2025

The Conference was organised by Central Revenues Control Laboratory (CRCL) under Central Board of Indirect Taxes and Customs (CBIC)
During the inaugural session, a documentary on “Science at the Border: The Story of Indian Customs Laboratories”; a CRCL Coffee Table Book; the CRCL Brochure; and screening of Standard Operating Procedure video on sampling of petroleum liquids was released
Union Minister of State for Finance Shri Pankaj Chaudhary inaugurated the Trade Facilitation Conference 2025 on the theme ''Scientific Excellence for Sea

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highlighted the important role played by CRCL in the process of revenue collection.
Shri Surjit Bhujabal summarised the key trade facilitation initiatives taken by CRCL and the proposed future measures to strengthen the sampling and testing eco-system.
The inaugural session included the release of the documentary “Science at the Border: The Story of Indian Customs Laboratories”, showcasing the historical evolution and pivotal contributions of CRCL and its regional laboratories; the launch of the CRCL Coffee Table Book, a testament to the institution's legacy and achievements; the unveiling of the CRCL Brochure, outlining CRCL infrastructure and expanded testing capabilities; and a screening of the Standard Operating Procedure video on the

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d Plant Quarantine authorities – highlighting compliance requirements and initiatives in trade facilitation and quality assurance.
The interactive sessions held during the conference provided opportunity to discuss various regulatory and procedural requirements with trade, industry participants, CRCL officers, regulatory bodies, and field formations. This technical discussion allowed all the stake holders to understand and address issues to a large extent, seek clarifications and propose improvements fostering a climate of trust, responsiveness, and collaboration.
Key outcomes of the conference were commitment to reduced testing time, modernisation and upgradation of testing infrastructure, integrated laboratory facility training and capa

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DGGI Bengaluru Unit uncovers six shell companies with fraudulent invoices worth Rs. 266 crore involving Rs. 48 crore fraudulently claimed Input Tax Credit; mastermind arrested
GST
Dated:- 11-7-2025

In a follow up operation connected with investigation of a case initiated in Bengaluru, the officers of Directorate General of GST Intelligence, Bengaluru Zonal Unit, carried out searches in over six premises in Delhi, and uncovered fraudulent invoices worth over Rs 266 crore, involving availment and passing on of fraudulent Input Tax Credit (ITC) of Rs 48 crore from the shell companies.
The masterminds floated shell companies with no actual business activity, carried circular trading to inflate turnover, listed one of the companies

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Sitharaman inaugurates 72 digital libraries, lays foundation stones for key projects in Meghalaya
GST
Dated:- 11-7-2025
PTI
Shillong, Jul 11 (PTI) Union Finance and Corporate Affairs Minister Nirmala Sitharaman on Friday inaugurated 72 digital libraries and laid foundation stones for multiple key infrastructure and development projects worth over Rs 1,500 crore in Meghalaya.
Accompanied by Meghalaya Chief Minister Conrad K Sangma, Sitharaman also launched the IICA North East Conclave 2025 at IIM Shillong and laid the foundation stone for the IICA Northeast Regional Campus.
The Union Finance minister also laid the foundation for the redevelopment of Umiam Lake at a cost of Rs 99.99 crore. It will be funded under the Special Ass

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als and students.
Another key project unveiled was the CBIC Integrated Complex at Umsawli, intended to streamline operations of the Central Board of Indirect Taxes and Customs in the state.
Chief Minister Conrad K Sangma said the Digital Libraries initiative will “significantly enhance access to knowledge, especially in rural and remote areas, and empower youth through digital learning resources.” The 72 Digital Libraries, spread across all 12 districts of Meghalaya, are designed to provide free access to e-books, online courses, research materials, government services, and digital skill-building tools.
These libraries are built at a cost of over Rs 100 crore and will operate as community knowledge hubs, equipped with internet connectiv

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Regular Bail Granted Under Sections 132 and 137 of CGST and Gujarat GST Act, 2017 with Conditions
Case-Laws
GST
The HC granted regular bail to the applicant accused under various provisions of the CGST Act, 2017 and the Gujarat GST Act, 2017, relating to offences under Sections 132 and 137. Considering the allegations and prima facie assessment without detailed evidence examination, the Court found it appropriate to exercise discretion in favor of bail. The applicant was ordered to be released on regular bail, subject to compliance with specified conditions. The bail application was accordingly allowed.
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Petitioner's IGST Refund Denial Under Rule 96 Was Improper; Appellate Authority Must Reconsider Evidence
Case-Laws
GST
The HC held that the petitioner's rejection of IGST refund under Rule 96 of the CGST Rules was improper as the petitioner was not required initially to submit the EPCG Certificate, and its subsequent submission during appellate proceedings was valid. Clauses (a) to (d) of Rule 112(1) were inapplicable since the petitioner was neither denied the opportunity to produce evidence nor prevented by sufficient cause. The petitioner's utilization of Notification No.79/2017 for import of capital goods did not violate Rule 96(10). The Appellate Authority erred in not considering the additional evidence, including the EPCG Certificate and Bank Guarantee, which could entitle the petitioner to the refund. The matter was remanded for the Appellate Authority to verify the additional evidence and pass a fresh de novo order in accordance with law. The petition was disposed of by way of remand.
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Assignment of leasehold rights is not a supply and exempt from GST under Section 7(1)(a) and Section 9
Case-Laws
GST
The HC held that the assignment of leasehold rights by the petitioner constitutes a transfer of benefits arising from immovable property, which is excluded from the scope of supply under Section 7(1)(a) read with Schedule 2 and Schedule 3 of the State GST Act, 2017. Consequently, such a transaction is not subject to GST levy under Section 9. The court quashed and set aside the impugned order issued under Section 73, the Form GST DRC-07 dated 05.02.2025, and the show-cause notice FORM GST DRC-01 dated 26.07.2024. The petition was allowed, confirming that GST cannot be imposed on the assignment of leasehold rights in the circumstances presented.
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Bail Denied for Accused in Major GST Fraud Involving Over 3,100 Fake Firms Under CGST Act
Case-Laws
GST
The DSC rejected the bail application of the accused involved in a large-scale GST evasion scheme. The accused, along with co-conspirators, orchestrated the creation of over 3,100 fictitious firms to fraudulently avail and pass input tax credit (ITC) totaling approximately Rs. 174.46 Crores and Rs. 163.50 Crores, respectively, through bogus invoices without actual supply of goods or services. Authorised officers conducted searches and seizures following proper procedure, recovering incriminating evidence including fake invoices, financial instruments, and assets purchased with illicit proceeds. Given the seriousness of the offences under multiple provisions of the C.G.S.T. Act, risk of evidence tampering, witness intimidation, and potential absconding, the court held that bail was inappropriate at this stage and denied the application.
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Petition Allowed for Revised TRAN-1 Form Under Section 140 CGST Act; Manual Revision and Credit Claim Valid
Case-Laws
GST
The HC set aside the impugned order rejecting the petitioner's revised TRAN-1 form under Section 140 of the CGST Act, 2017. The court held that the petitioner could not have electronically revised excise returns filed prior to 1 July 2017 after the GST regime commenced, as the excise portal was non-functional post that date. Consequently, the rejection based on the absence of electronic filing was unsustainable. Additionally, the petitioner's manual revision and claim for transitional credit, made within one year as stipulated under the Cenvat Credit Rules, 2004, was valid. The petitioner's prompt notification to GST authorities upon discovering the error further supported entitlement to credit. The HC concluded there was no infirmity in the petitioner's claim, allowing the transition of enhanced credit under GST. The petition was disposed of accordingly.
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Cancellation of registration without proper SCN service violates natural justice under GST rules, order quashed
Case-Laws
GST
The HC held that cancellation of registration without proper service of the show cause notice (SCN) violates the principles of natural justice. The petitioner was not required to monitor the GST portal for receipt of the SCN. Service must be effected through alternative, reliable means to ensure proper notice. Consequently, the impugned order dated February 11, 2025, canceling the petitioner's registration, was quashed and set aside. The petition was disposed of accordingly.
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Rental Income from Government Hotel Accommodation Subject to 12% GST Under CGST and J&K GST Acts
Case-Laws
GST
The HC held that rental income earned by the landlord from the Department of Home for hotel accommodation is subject to GST at 12% under the CGST and Jammu and Kashmir GST Acts. Although the tariff was fixed pre-GST implementation without considering tax implications, the subsequent GST regime renders such rental income taxable. The Department of Home is legally obligated to reimburse the landlord the agreed rent plus applicable GST. The landlord must collect GST from the Department, register under the relevant GST laws, and remit the tax to the authorities. Despite no rent revision since 2013, the landlord's liability to pay GST on rental income remains. The petition was disposed of accordingly, affirming the parties' respective obligations under the GST framework.
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