HC refuses to quash show cause notice under Section 74 CGST Act, allows petitioner to file reply within two weeks

HC refuses to quash show cause notice under Section 74 CGST Act, allows petitioner to file reply within two weeksCase-LawsGSTThe HC declined to exercise extraordinary jurisdiction to quash or modify the show cause notice issued under Section 74 of the CGS

HC refuses to quash show cause notice under Section 74 CGST Act, allows petitioner to file reply within two weeks
Case-Laws
GST
The HC declined to exercise extraordinary jurisdiction to quash or modify the show cause notice issued under Section 74 of the CGST Act, 2017, finding no basis to interfere at this stage. The Court held that allegations of suppression of facts could not be dismissed prematurely and must be examined by the issuing authority. The petitioner was permitted to file a reply to the show cause notice within two weeks, which the authority is directed to consider. The petition was disposed of accordingly, with no relief granted against the issuance or content of the notice, thereby preserving the procedural rights of the parties under the CGST Act.
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Appellate Authority Can Admit Additional Evidence Under Rule 112(4) of WBGST/CGST Rules 2017

Appellate Authority Can Admit Additional Evidence Under Rule 112(4) of WBGST/CGST Rules 2017Case-LawsGSTThe HC held that the appellate authority is empowered under Rule 112(4) of the WBGST/CGST Rules, 2017, to admit additional evidence, including document

Appellate Authority Can Admit Additional Evidence Under Rule 112(4) of WBGST/CGST Rules 2017
Case-Laws
GST
The HC held that the appellate authority is empowered under Rule 112(4) of the WBGST/CGST Rules, 2017, to admit additional evidence, including documents and witness examination, despite the restrictions in sub-rule (1). The appellate authority's failure to consider this jurisdiction rendered its order mechanical and unsatisfactory. Consequently, the matter was remanded with directions for the appellate authority to allow the petitioner to adduce additional evidence, specifically a certificate dated 10 August 2024 issued by respondent no.6. The writ petition was disposed of accordingly by way of remand.
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Writ Petition Dismissed for Challenging ITC Reversal Under Sections 16 and 74; Use Appellate Remedies

Writ Petition Dismissed for Challenging ITC Reversal Under Sections 16 and 74; Use Appellate RemediesCase-LawsGSTThe HC dismissed the writ petition challenging the reversal of Input Tax Credit (ITC) on grounds of irregular availing from suppliers with can

Writ Petition Dismissed for Challenging ITC Reversal Under Sections 16 and 74; Use Appellate Remedies
Case-Laws
GST
The HC dismissed the writ petition challenging the reversal of Input Tax Credit (ITC) on grounds of irregular availing from suppliers with cancelled registrations, noting the petitioner conflated provisions of Section 16 with Section 74 of the Act. Section 16 governs eligibility of ITC, while Section 74 addresses proceedings in cases of fraud or willful misstatement. The court emphasized the multi-tiered statutory adjudicatory framework, including appeals under Section 107 and before the Appellate Tribunal, which are competent to examine factual disputes. Given the factual nature of the controversy and the availability of efficacious statutory remedies, the HC declined to interfere via writ jurisdiction. The petition was dismissed without costs, permitting the petitioner to pursue relief through the prescribed appellate mechanisms.
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Writ Petition Dismissed for Fraudulent ITC Claim Using Fictitious Invoices Under GST Section Rules

Writ Petition Dismissed for Fraudulent ITC Claim Using Fictitious Invoices Under GST Section RulesCase-LawsGSTThe HC dismissed the writ petition challenging the denial of Input Tax Credit (ITC) where the petitioner was found to have availed inadmissible c

Writ Petition Dismissed for Fraudulent ITC Claim Using Fictitious Invoices Under GST Section Rules
Case-Laws
GST
The HC dismissed the writ petition challenging the denial of Input Tax Credit (ITC) where the petitioner was found to have availed inadmissible credit based on fictitious invoices issued by non-existent suppliers. The Court held that no Show Cause Notice or personal hearing violated natural justice principles, but the writ petition was not maintainable due to the fraudulent nature of the ITC claim, aligning with precedent restricting writ relief in such cases to protect the exchequer and GST regime. The limitation argument was rejected as the impugned order was validly passed within the prescribed period. The petitioner was granted leave to file an appeal before the Appellate Authority within one month, subject to the required pre-deposit.
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Restriction on ITC Transfer Post-Merger Under Section 18(3) CGST Act Not Supported by Law

Restriction on ITC Transfer Post-Merger Under Section 18(3) CGST Act Not Supported by LawCase-LawsGSTThe HC held that the restriction imposed by the Respondents on transferring un-utilized ITC post-merger/amalgamation under Section 18(3) CGST Act, 2017, b

Restriction on ITC Transfer Post-Merger Under Section 18(3) CGST Act Not Supported by Law
Case-Laws
GST
The HC held that the restriction imposed by the Respondents on transferring un-utilized ITC post-merger/amalgamation under Section 18(3) CGST Act, 2017, based on differing States/UTs of transferor and transferee, is not supported by the statutory scheme. The Court clarified that the CGST Act prescribes specific timelines for ITC claims and permits transfer of ITC to a new entity arising from amalgamation or merger without imposing a same-State requirement. Legislative intent must be ascertained from the statute's language without adding or substituting words. Consequently, the Petitioner, a new entity formed by amalgamation, is entitled to the transfer of ITC from the transferor company despite differing States. The petition was allowed, directing the Respondents to enable ITC transfer accordingly.
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Writ Petition Dismissed; Appeal Allowed with 25% Tax Deposit Under Relevant Tax Rules

Writ Petition Dismissed; Appeal Allowed with 25% Tax Deposit Under Relevant Tax RulesCase-LawsGSTThe HC dismissed the writ petition challenging the attachment order and bank attachment notice, holding that the petitioner had an alternative efficacious rem

Writ Petition Dismissed; Appeal Allowed with 25% Tax Deposit Under Relevant Tax Rules
Case-Laws
GST
The HC dismissed the writ petition challenging the attachment order and bank attachment notice, holding that the petitioner had an alternative efficacious remedy by way of appeal against the assessment order before the appellate authority. The Court declined to entertain the writ petition, emphasizing the availability of the statutory appellate remedy. The petitioner was granted liberty to file the appeal within four weeks from receipt of the order, subject to depositing 25% of the disputed tax (comprising 15% in addition to the statutory 10% deposit). The appellate authority was directed to admit the appeal without insisting on limitation and to adjudicate the matter on merits expeditiously and in accordance with law upon compliance with the deposit condition.
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GST exemption granted for NSQF-aligned training under SI No. 69, excluding optional value-added services

GST exemption granted for NSQF-aligned training under SI No. 69, excluding optional value-added servicesCase-LawsGSTThe AAR held that the applicant’s training services on repair and maintenance of handheld electronic devices, accredited under an MoU with

GST exemption granted for NSQF-aligned training under SI No. 69, excluding optional value-added services
Case-Laws
GST
The AAR held that the applicant's training services on repair and maintenance of handheld electronic devices, accredited under an MoU with TSSC and aligned with an NCVET-approved NSQF qualification package, qualify for GST exemption under SI No. 69 of Notification No. 12/2017-Central Tax (Rate) effective from 14 November 2024. These services fall under SAC 999294 (Other education and training services n.e.c.) and are distinct from generic commercial coaching. However, optional value-added services such as placement assistance, an entrepreneurship course, and proprietary certification offered independently of the core NSQF-aligned program are not exempt and remain taxable. The exemption strictly applies only to training services linked to an NSQF-aligned qualification with an approved package by NCVET, thereby excluding ancillary services provided for additional fees outside the sanctioned vocational training framework.
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102 Government-Approved Education Courses Classified Under SAC 999294 Eligible for GST Exemption per Notification 12/2017-CT

102 Government-Approved Education Courses Classified Under SAC 999294 Eligible for GST Exemption per Notification 12/2017-CTCase-LawsGSTThe AAR held that 102 courses conducted by the applicant, approved by the Government of Kerala and forming part of the

102 Government-Approved Education Courses Classified Under SAC 999294 Eligible for GST Exemption per Notification 12/2017-CT
Case-Laws
GST
The AAR held that 102 courses conducted by the applicant, approved by the Government of Kerala and forming part of the FYUGP curriculum under NEP 2020, are appropriately classified under SAC 999294 as “Other education and training services not elsewhere classified” and are eligible for GST exemption under Entry 66 of Notification 12/2017-CT (Rate). Courses purportedly approved by NCVET or funded by government/CSR lack sufficient documentation, precluding a definitive ruling; such services remain taxable unless falling under specific exemption entries. The applicant's claim for exemption under Entry 4, relating to municipal functions under Article 243W, was denied as imparting education is not a mandated municipal function under the Kerala Municipality Act. Consequently, the exemption applies only to the government-approved curriculum courses, and the applicant is liable to pay tax on other services lacking requisite approvals or documentary support.
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Fresh Water Tank and Effluent Pond Classified as Plant and Machinery for ITC under Section 17(5) CGST Act

Fresh Water Tank and Effluent Pond Classified as Plant and Machinery for ITC under Section 17(5) CGST ActCase-LawsGSTThe AAR ruled that the fresh water storage tank and effluent guard pond constructed by the applicant qualify as “plant and machinery” unde

Fresh Water Tank and Effluent Pond Classified as Plant and Machinery for ITC under Section 17(5) CGST Act
Case-Laws
GST
The AAR ruled that the fresh water storage tank and effluent guard pond constructed by the applicant qualify as “plant and machinery” under the CGST Act, as they are integral to the core manufacturing process and not merely civil structures or buildings. Despite being constructed through civil works, these assets function as essential production apparatus, supporting uninterrupted operations and environmental compliance. Consequently, the restrictions under Section 17(5)(c) and (d) excluding input tax credit (ITC) on immovable property do not apply. The applicant's capitalization of these structures as plant and machinery in their books further substantiates their classification. Therefore, the applicant is entitled to avail ITC on GST paid for goods and services used in constructing these structures, provided they are employed in the course of taxable business activities.
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Rooftop Solar Plant Qualifies as Capital Goods for ITC Under Section 16(1) of CGST Act, 2017

Rooftop Solar Plant Qualifies as Capital Goods for ITC Under Section 16(1) of CGST Act, 2017Case-LawsGSTThe AAR held that the rooftop solar power plant installed at the commercial premises qualifies as “plant and machinery” under the Explanation to Sectio

Rooftop Solar Plant Qualifies as Capital Goods for ITC Under Section 16(1) of CGST Act, 2017
Case-Laws
GST
The AAR held that the rooftop solar power plant installed at the commercial premises qualifies as “plant and machinery” under the Explanation to Section 17(6) of the CGST Act, 2017, as it is fixed to earth by structural support. Consequently, the plant constitutes capital goods eligible for input tax credit (ITC) under Section 16(1), not barred by Sections 17(5)(c) or 17(5)(d). Since the electricity generated is used solely for powering the applicant's common area maintenance (CAM) services and not supplied to tenants, no exempt supply arises, rendering Section 17(2) inapplicable. Therefore, the applicant is entitled to claim ITC on the solar power plant, subject to compliance with the conditions stipulated in Section 16 of the CGST Act.
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Rehabilitation Services Not Exempt Under Entry 74A Without Clinical Establishment Registration, GST Applicable at 18%

Rehabilitation Services Not Exempt Under Entry 74A Without Clinical Establishment Registration, GST Applicable at 18%Case-LawsGSTThe AAR held that the applicant, engaged in rehabilitation services, is not eligible for exemption under Entry 74A of the Exem

Rehabilitation Services Not Exempt Under Entry 74A Without Clinical Establishment Registration, GST Applicable at 18%
Case-Laws
GST
The AAR held that the applicant, engaged in rehabilitation services, is not eligible for exemption under Entry 74A of the Exemption Notification as it does not qualify as an educational or medical establishment due to lack of registration under the Kerala Clinical Establishments Act, 2018. The municipal registration and MSME certificate were deemed insufficient to establish status as a clinical establishment. Consequently, the services provided are taxable supplies requiring GST registration once turnover exceeds the prescribed threshold under the CGST Act. The rehabilitation services, including therapy and counseling, fall under SAC 999319 as “Other human health services” and attract GST at the standard rate of 18%. The applicant must comply with registration and tax payment obligations accordingly.
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Marine Engines and Spares for Fishing Vessels Attract 5% GST Under Serial No. 252 of Schedule I

Marine Engines and Spares for Fishing Vessels Attract 5% GST Under Serial No. 252 of Schedule ICase-LawsGSTThe AAR held that marine engines (HSN 8408), their spares (HSN 8409), and marine gearboxes (HSN 8483) supplied as parts of fishing vessels classifie

Marine Engines and Spares for Fishing Vessels Attract 5% GST Under Serial No. 252 of Schedule I
Case-Laws
GST
The AAR held that marine engines (HSN 8408), their spares (HSN 8409), and marine gearboxes (HSN 8483) supplied as parts of fishing vessels classified under Customs Tariff Heading 8902 attract a concessional GST rate of 5% under Serial No. 252 of Schedule I, Notification No. 01/2017-Central Tax (Rate). Classification remains under Chapter 84, but concessional rate applies due to end-use in fishing vessels. Repair and maintenance services of these vessels constitute a composite supply, predominantly of services under Heading 998714, taxable at 5% as per Notification No. 02/2021. Marine fuels used for propulsion qualify for 5% GST under amended Notification No. 14/2019, but marine engine oil, classified as lubricants (HSN 27101972), does not qualify and is taxable at 18%. The ruling emphasizes strict adherence to classification and end-use documentation to avail concessional rates.
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Advisory on reporting values in Table 3.2 of GSTR-3B

Advisory on reporting values in Table 3.2 of GSTR-3B GSTDated:- 19-7-2025Kindly refer to the advisory on table 3.2 of GSTR-3B, issued on 11th April 2025, wherein it was informed that, from April 2025 tax period, inter-State supplies auto-populated in Tabl

Advisory on reporting values in Table 3.2 of GSTR-3B
GST
Dated:- 19-7-2025

Kindly refer to the advisory on table 3.2 of GSTR-3B, issued on 11th April 2025, wherein it was informed that, from April 2025 tax period, inter-State supplies auto-populated in Table 3.2 of GSTR-3B on the GST portal would be made non-editable and GSTR-3B must be filed with system-generated values only.
2.However due to several representations received from taxpayers citing difficulties in filing GSTR-3B, the implementation of this functionality was deferred earlier and table 3.2 was made editable in the interest of taxpayer's convenience and smooth filing of GSTR-3B. It may be noted that the changes mentioned in para 1, making the auto populated liabi

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rting supplies in Table 3.2?
Starting from the July 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file GSTR-3B with the auto-populated values generated by the system only.
2.How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after April 2025 period onwards due to incorrect reporting of the same through GSTR-1?
If incorrect values are auto-populated in Table 3.2 after July 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
3.What should I do

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Maharashtra excise department lapses caused revenue loss of several crore rupees: CAG

Maharashtra excise department lapses caused revenue loss of several crore rupees: CAGGSTDated:- 19-7-2025PTIMumbai, Jul 19 (PTI) The Comptroller and Auditor General (CAG) of India has pulled up the Maharashtra state excise department for serious lapses in

Maharashtra excise department lapses caused revenue loss of several crore rupees: CAG
GST
Dated:- 19-7-2025
PTI
Mumbai, Jul 19 (PTI) The Comptroller and Auditor General (CAG) of India has pulled up the Maharashtra state excise department for serious lapses in its operations, which have led to a substantial revenue shortfall.
The CAG report pointed out that due to incorrect assessment of licence renewal fees, the state lost Rs 20.15 crore in revenue and Rs 70.22 crore in interest.
The audit further stated that failure to implement revised rates for supervision fees had caused an additional shortfall of Rs 1.20 crore.
According to the report, the then Excise Commissioner exempted excise duty on old stock of beer without obtaini

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Maharashtra excise department lapses have caused revenue loss of several crore rupees: CAG

Maharashtra excise department lapses have caused revenue loss of several crore rupees: CAGGSTDated:- 18-7-2025PTIMumbai, Jul 18 (PTI) The Comptroller and Auditor General (CAG) of India has pulled up the Maharashtra state excise department for serious laps

Maharashtra excise department lapses have caused revenue loss of several crore rupees: CAG
GST
Dated:- 18-7-2025
PTI
Mumbai, Jul 18 (PTI) The Comptroller and Auditor General (CAG) of India has pulled up the Maharashtra state excise department for serious lapses in its operations, leading to a substantial revenue shortfall.
The CAG report pointed out that due to incorrect assessment of licence renewal fees, the state lost Rs 20.15 crore in revenue and Rs 70.22 crore in interest.
The audit further said failure to implement revised rates for supervision fees led to an additional shortfall of Rs 1.20 crore.
According to the report, the then Excise Commissioner exempted excise duty on old stock of beer without obtaining prior appr

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Economy needs huge booster dose; drastic GST reform, ending tax terrorism imperative: Cong

Economy needs huge booster dose; drastic GST reform, ending tax terrorism imperative: CongGSTDated:- 18-7-2025PTINew Delhi, Jul 18 (PTI) The Congress on Friday said the economy needs a “huge booster dose” and asserted that will happen only when drastic re

Economy needs huge booster dose; drastic GST reform, ending tax terrorism imperative: Cong
GST
Dated:- 18-7-2025
PTI
New Delhi, Jul 18 (PTI) The Congress on Friday said the economy needs a “huge booster dose” and asserted that will happen only when drastic reform of GST takes place, atmosphere of tax terrorism is ended, and when the fixation on the growth of just one or two big business groups through favouritism is abandoned.
Congress general secretary in-charge communications Jairam Ramesh cited a research report issued by Nuvama Institutional Equities on Wednesday, and said it has underscored some concerns on the current state of the Indian economy.
“It highlights the following: Key High Frequency Indicators are slowing o

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Taxpayer Advisory on upcoming security enhancements

Taxpayer Advisory on upcoming security enhancementsGSTDated:- 18-7-2025The GST System is being continuously enhanced to strengthen data security and improve transparency to the taxpayers.
In this effort, the below mentioned enhancement shall be shortly i

Taxpayer Advisory on upcoming security enhancements
GST
Dated:- 18-7-2025

The GST System is being continuously enhanced to strengthen data security and improve transparency to the taxpayers.
In this effort, the below mentioned enhancement shall be shortly introduced to provide transparency and control to the taxpayers who interact with the GST System using Application Suvidha Providers (ASP). The ASP use GST System authorised API channel partners that are called GST Suvidha Providers (GSP). The role of a GSP is to provide API access between GST System and ASP.
1. Email and SMS notification service to inform taxpayer upon every successful OTP consent access provided by taxpayer to the ASP. The taxpayers authorized signatory sh

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Appellate Authority Violated Natural Justice by Denying Hearing Before Rejecting ITC Use for 10% Pre-Deposit Under Section 107(6)

Appellate Authority Violated Natural Justice by Denying Hearing Before Rejecting ITC Use for 10% Pre-Deposit Under Section 107(6)Case-LawsGSTThe HC set aside the impugned order dated 18 March 2025, holding that the Appellate Authority erred in dismissing

Appellate Authority Violated Natural Justice by Denying Hearing Before Rejecting ITC Use for 10% Pre-Deposit Under Section 107(6)
Case-Laws
GST
The HC set aside the impugned order dated 18 March 2025, holding that the Appellate Authority erred in dismissing the petitioner's appeal for using ITC to make the 10% pre-deposit under Section 107(6) of the CGST Act without issuing any notice or affording the petitioner a hearing, thereby violating principles of natural justice. The court emphasized that the jurisdictional HC had previously ruled that ITC utilization for pre-deposit is permissible, and the Appellate Authority should have notified the petitioner before non-suiting them. Furthermore, the Appellate Authority improperly disregarded binding jurisdictional precedent and the Supreme Court's stay on contrary observations from another HC. Consequently, the petitioner's appeal was restored for fresh consideration by the Appellate Authority, and the appeal was disposed of accordingly.
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Tax Demand Correction Allowed Under Second Proviso to Section 161 of the Act, Overturning Limitation Period

Tax Demand Correction Allowed Under Second Proviso to Section 161 of the Act, Overturning Limitation PeriodCase-LawsGSTThe HC held that the tax demand exceeding the taxable turnover arose from a mere arithmetical miscalculation. The petitioner was permitt

Tax Demand Correction Allowed Under Second Proviso to Section 161 of the Act, Overturning Limitation Period
Case-Laws
GST
The HC held that the tax demand exceeding the taxable turnover arose from a mere arithmetical miscalculation. The petitioner was permitted to invoke the second proviso to Section 161 of the Act, 2017, allowing correction of the error despite the usual limitation period under the first proviso. The petitioner was granted liberty to file an application under this provision, which the Assessing Officer must consider and dispose of on merits. The petition was allowed in part, enabling rectification of the tax demand through the prescribed statutory mechanism.
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Writ Petition Dismissed on ITC Denial and Penalty Under Sections 122(1), 122(3) CGST Act; Appeal Directed Under Section 107

Writ Petition Dismissed on ITC Denial and Penalty Under Sections 122(1), 122(3) CGST Act; Appeal Directed Under Section 107Case-LawsGSTThe HC dismissed the writ petition challenging the denial of ITC and the consequent recovery with interest and penalty,

Writ Petition Dismissed on ITC Denial and Penalty Under Sections 122(1), 122(3) CGST Act; Appeal Directed Under Section 107
Case-Laws
GST
The HC dismissed the writ petition challenging the denial of ITC and the consequent recovery with interest and penalty, noting the petitioner firm was non-existent and non-operational at the registered premises. The court held that factual disputes regarding the petitioner's role, justification of penalty imposition, and proportionality of penalty under Sections 122(1) and 122(3) of the CGST Act fall outside its writ jurisdiction. The petitioner was directed to pursue the alternative remedy by filing an appeal before the designated appellate authority under Section 107 of the CGST Act, 2017, by the stipulated deadline, accompanied by the requisite pre-deposit. The petition was accordingly disposed of for lack of maintainability.
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Penalty upheld under Section 129 GST for unloading goods at unregistered place; late registration amendment rejected

Penalty upheld under Section 129 GST for unloading goods at unregistered place; late registration amendment rejectedCase-LawsGSTThe HC upheld the penalty order under Section 129 of the GST Act, 2017, rejecting the challenge to the detention of goods unloa

Penalty upheld under Section 129 GST for unloading goods at unregistered place; late registration amendment rejected
Case-Laws
GST
The HC upheld the penalty order under Section 129 of the GST Act, 2017, rejecting the challenge to the detention of goods unloaded at a place not registered under the petitioner's GST registration. The court emphasized the overriding effect of Section 129's non obstante clause, mandating strict compliance. The petitioner attempted to amend its registration post-detention by adding an additional place of business via affidavit, which the court found was a belated effort to circumvent statutory consequences. The amendment was not filed prior to the goods being in transit, and thus could not absolve liability. Consequently, the petition was dismissed, affirming the imposition of penalties for contravention of Section 129 due to unloading at an unregistered place.
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Petition Dismissed for Non-Cooperation; Rs. 15 Lakh Deposit Ordered Under GST Section 161

Petition Dismissed for Non-Cooperation; Rs. 15 Lakh Deposit Ordered Under GST Section 161Case-LawsGSTThe HC dismissed the petition for non-cooperation by the petitioner in the rectification proceedings, noting the availability of an alternative remedy thr

Petition Dismissed for Non-Cooperation; Rs. 15 Lakh Deposit Ordered Under GST Section 161
Case-Laws
GST
The HC dismissed the petition for non-cooperation by the petitioner in the rectification proceedings, noting the availability of an alternative remedy through appeal against the assessment order. The petitioner was directed to deposit Rs. 15,00,000 (approximately 5% of the disputed tax) within fifteen days, a reduced amount from the usual 10% deposit under the relevant GST provisions. Failure to comply would result in the respondent treating the writ petition as dismissed and proceeding accordingly. Upon deposit and cooperation by furnishing necessary records under Section 161 of the TNGST Act, the respondent was ordered to pass a final order on merits within three months. The petition was disposed of accordingly.
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Commercial Taxes dept urges traders not to stop receiving payments through UPI

Commercial Taxes dept urges traders not to stop receiving payments through UPIGSTDated:- 17-7-2025PTIBengaluru, Jul 17 (PTI) The Additional Commissioner of Commercial Taxes on Thursday urged traders not to stop receiving payments through UPI.
On July 11,

Commercial Taxes dept urges traders not to stop receiving payments through UPI
GST
Dated:- 17-7-2025
PTI
Bengaluru, Jul 17 (PTI) The Additional Commissioner of Commercial Taxes on Thursday urged traders not to stop receiving payments through UPI.
On July 11, the Commercial Taxes Department had informed the public that the business establishments, which receive payment exceeding Rs 40 lakh annually for goods and Rs 20 lakh for services will have to obtain Goods and Services Tax (GST) registration.
Following this, it has been reported in the media that many traders are refusing to accept Unified Payments Interface (UPI), fearing GST notices.
The news that thousands of unregistered small businesses have received GST notices wher

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IGST and penalty quashed for technical error in e-way bill under GST rules, no seizure justified

IGST and penalty quashed for technical error in e-way bill under GST rules, no seizure justifiedCase-LawsGSTThe HC held that the levy of IGST and penalty on the petitioner for incorrectly mentioning the place of loading in the e-way bill was unjustified.

IGST and penalty quashed for technical error in e-way bill under GST rules, no seizure justified
Case-Laws
GST
The HC held that the levy of IGST and penalty on the petitioner for incorrectly mentioning the place of loading in the e-way bill was unjustified. The goods were seized solely based on a technical error regarding the shipment location, without any dispute over the quantity or quality of goods. Relying on precedent, the court ruled that a mere technical discrepancy in the e-way bill does not warrant seizure or penalty imposition. Consequently, the HC quashed the impugned orders dated 07.06.2023 and 26.10.2024 passed by the respondents, thereby allowing the petition and setting aside the tax and penalty proceedings against the petitioner.
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Cancellation of GST registration quashed for lack of reasons, remanded for fresh consideration under Sections 107 and 108

Cancellation of GST registration quashed for lack of reasons, remanded for fresh consideration under Sections 107 and 108Case-LawsGSTThe HC quashed and set aside the impugned cancellation of the petitioner’s GST registration certificate and the dismissal

Cancellation of GST registration quashed for lack of reasons, remanded for fresh consideration under Sections 107 and 108
Case-Laws
GST
The HC quashed and set aside the impugned cancellation of the petitioner's GST registration certificate and the dismissal of their appeal under Section 107 of the GST Act, holding that the cancellation order lacked reasons and violated principles of natural justice. The court also found that the Appellate Authority's dismissal on limitation grounds prevented the respondent from exercising revisional powers under Section 108. Consequently, the matter was remanded to the Assessing Officer at the show-cause notice stage for fresh consideration. The petition was disposed of by remand, restoring the petitioner's opportunity to be heard before any adverse action.
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