Goods and Services Tax

GST portal uploads authenticated by officer digital key valid without physical signature unless misuse shown; appeal under s.107 CGST permitted
Case-Laws
GST
The HC dismissed the challenge insofar as it sought to impugn the authenticity of the SCN and order on the ground of absence of physical signatures, holding that GST-portal uploads authenticated by the concerned officer's digital key and bearing officer name/designation are valid unless misuse of the digital key is shown. The petition alleging defects including non-issuance of a pre-consultation notice under r.142(1A) and disputes over excess ITC (including claims from cancelled dealers, return-defaulters and non-business/exempt supplies and reconciliation issues) was disposed of with the direction that the petitioner may pursue an appeal under s.107 CGST by 30 November 2025, which shall not be dismissed on limitation and shall be decided on merits.
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Petitioner loses challenge; GST registration cancelled from 30 June 2025, Rs.5 lakh costs for fraudulent input tax credit and misrepresentation
Case-Laws
GST
The HC adjudged that the Petitioner procured Input Tax Credit from fraudulent suppliers and deliberately misrepresented the nature and status of his business to mislead the Court and evade departmental proceedings. The HC upheld cancellation of the Petitioner's GST registration effective 30 June 2025, found the petition unsustainable, and dismissed the petition. The Court imposed punitive costs of Rs. 5,00,000 on the Petitioner and observed that more severe proceedings could be initiated; however, further departmental action already initiated will proceed and the Court refrained from taking additional punitive measures pending those processes. The HC's order thus resolves the dispute against the Petitioner and preserves administrative remedies.
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Writ dismissed; petitioner must pursue statutory appeal under s.107 CGST with requisite pre-deposit by 30 November 2025
Case-Laws
GST
The HC declined to entertain the writ, finding matters of alleged fraudulent availment of input tax credit ordinarily unsuitable for writ jurisdiction where complex factual and evidentiary inquiries and the protection of the public exchequer require exhaustion of statutory remedies. The Court held the Petitioner had received notices and filed responses, raised no substantive merits other than non-supply of RUDs, and was relegated to the statutory appellate route under s.107, CGST. The Petitioner is directed to file the appeal with the requisite pre-deposit by 30 November 2025; if so filed, the appeal will be admitted and not dismissed as time-barred. Petition disposed.
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Proceedings remanded for fresh hearing after petitioner given extension until 30 November 2025 to file SCN replies
Case-Laws
GST
HC remanded the impugned proceedings to the adjudicating authority, concluding that the Petitioner was denied opportunity to be heard where no reply to the SCNs had been filed. The Court granted the Petitioner an extension until 30 November 2025 to file replies to the SCNs and directed that, upon receipt of such replies, the Adjudicating Authority shall issue a notice for personal hearing and decide the matter on merits afresh. The writ petition is disposed of accordingly, with liberty to the Respondents to proceed in accordance with law after affording the mandated hearing.
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Assessment orders under ss.73/74 quashed and matter remitted for de novo adjudication; petitioner must deposit 25% tax
Case-Laws
GST
The HC quashed the impugned assessment orders issued under ss.73/74 and remitted the matter to the 2nd respondent for de novo adjudication on merits for the relevant period. The court found the petitioner's replies to the show-cause notices to be skeletal and insufficient to address the allegations, and noted the petitioner's prompt resort to the HC following issuance of the assessment orders. As a condition of remand, the petitioner is directed to deposit 25% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of this order. The petition is disposed of by remand.
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Petitioner granted refund of Rs.10 crore taken involuntarily during search; payment quashed under Sections 73(5) and 74(5)
Case-Laws
GST
The HC allowed the petition, holding that the respondent authorities' receipt of Rs.10 crores from the petitioner during search/inspection/seizure proceedings was involuntary, without jurisdiction and contrary to the CGST Act. The payment was quashed as illegal, arbitrary and not a voluntary self-ascertainment under Sections 73(5)/74(5). The respondents were directed to refund Rs.10 crores to the petitioner with interest at 6% per annum from 24.03.2023 until actual payment. The refund was ordered to be paid within two months from receipt of a copy of the order. Petition accordingly allowed.
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Licence fees from contractors for operating public toilet blocks are services exempt under entry Sl. No. 76 76; no GST
Case-Laws
GST
The AAR held that the grant of licences to third-party contractors for operation and maintenance of public toilet blocks constitutes a supply but falls within the exemption for services by way of public conveniences (entry at Sl. No. 76 of the relevant rate notification) and is therefore not subject to GST. The Authority noted analogous reasoning in the AP HC decision addressing levy of tax on monthly licence fees for toilet-maintenance contracts and concluded that licence fees collected by the applicant from contractors are exempt from GST. Consequently, neither forward nor reverse charge GST applies to the licence fees charged for operation and maintenance of public toilets.
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R&D services funded by grant treated as supply under Section 7 CGST; exemption denied for missing s.35(1) proof
Case-Laws
GST
AAR held that the R&D activity performed by the applicant for a Government research institution under a grant-in-aid arrangement constitutes a “supply” under Section 7 of the CGST Act, notwithstanding absence of IP transfer, because the activity was performed for consideration. Although Notification No. 08/2024 inserts an exemption for R&D services funded by grants to specified notified institutions, the applicant failed to establish notification under clauses (ii)/(iii) of s.35(1) of the Income-tax Act; consequently the services do not fall within Entry Nos. 3 or 3A of Notification No. 12/2017. The partial manufacture of samples does not engage Articles 243G/243W functions. The supply is taxable and the applicant is liable to discharge GST at the applicable rate.
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Ruling finds coir non-woven felt is intermediate industrial input, classifiable under 94049000, attracts 12% GST
Case-Laws
GST
AAR held that the anonymized applicant's product is a non-woven coir felt/sheet predominantly composed of coir and constitutes an intermediate industrial input rather than a finished bedding or furnishing article; consequently it does not fall within the entry for finished bedding articles and is not covered by the provision excluding coir products under the bedding entry. The Authority determined the proper 8-digit classification as 94049000 and concluded that the product is classifiable under the coir products entry in Schedule II, attracting GST at 12%. The ruling finalizes classification and applicable tax rate for the described coir felt/sheet.
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Mandatory three-month reply period under Section 73(2) read with 73(10) CGST Act invalidates improperly served SCN; orders quashed
Case-Laws
GST
HC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST Act, is mandatory and affords the minimum time for an assessee to reply to a show cause notice. The revenue's plea that a technical glitch caused reissuance of DRC-01 on 12 Aug 2024 does not cure defective service of the SCN dated 31 May 2024; the SCN was not served within the statutory period and was sent to an incorrect address despite the petitioner's address amendment on 15 May 2024. Consequently the SCN of 28/31 May 2024 and all consequential orders are quashed and the petition is allowed.
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Breach of natural justice: SCN issued without effective hearing; proceedings set aside, remanded for fresh adjudication by 30 November 2025
Case-Laws
GST
The HC found breach of natural justice in issuance of the SCN without affording the petitioner an effective opportunity to be heard and remanded the matter to the adjudicating authority. The impugned demand proceedings are set aside insofar as they proceeded without notice; the petitioner is granted until 30 November 2025 to file a reply to the SCN. Upon filing, the adjudicating authority must issue a personal hearing notice (not merely upload on the portal, but effectuate actual service) and adjudicate the show-cause proceedings afresh in accordance with law. The petition is allowed by way of remand.
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Writ petition dismissed as time-barred for failing to file statutory appeal within Section 107(1); no sufficient cause under Section 107(4).
Case-Laws
GST
The HC dismissed the writ petition under Article 226 as non-maintainable and time-barred. The petitioner challenged an inspection conducted on 24.02.2023 and an Order-in-Original dated 19.11.2024, but failed to prefer the statutory appeal within the three-month period prescribed by Section 107(1) and did not establish sufficient cause to invoke Section 107(4). The Court held that factual disputes and an appealable order preclude writ relief where an effective statutory appellate remedy exists; the writ court will not function as an appellate forum. Having found no satisfactory explanation for the delay and no basis to disturb the impugned order, the petition was disposed of.
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Rule 9A and 14A enable electronic GST registration within three working days, Aadhaar/PAN checks, and withdrawal form REG-32
Notifications
GST
The Amendment inserts rules enabling electronic grant of GST registration within three working days via the common portal based on data-analysis and risk parameters (new rule 9A), and adds rule 14A allowing taxpayers with monthly output tax liability up to Rs.2,50,000 to opt for expedited electronic registration subject to Aadhaar authentication and PAN verification. It restricts multiple registrations for the same PAN in a State/UT, prescribes an Aadhaar-based withdrawal procedure (FORM GST REG-32) with preconditions (minimum returns filed, no pending cancellation proceedings), updates related registration forms and notices, and sets verification, amendment and procedural limits for withdrawal and rejection.
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Advisory for Simplified GST Registration Scheme
GST
Dated:- 3-11-2025

Dear Taxpayers,
In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, a Simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers.
As per Rule 14A (Option for taxpayers having a monthly output tax liability below the prescribed threshold limit), any person who, on his own assessment, feels that his total output tax liability on the supply of goods or services, or both, to registered persons will not exceed Rs.2.5 lakh per month (including CGST, SGST/UTGST, IGST, and Compensation Cess) shall be eligible to register under this scheme.

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advised to take note of the following conditions, in case they intend to withdraw from the Scheme at a later stage:
* All returns due from the effective date of registration up to the date of filing the withdrawal application must be filed.
* The taxpayer must have filed:
(a) Returns for a period of minimum three months, if applying for withdrawal before 1st April 2026, or
(b) Returns for a period of minimum one tax period, if applying for withdrawal on or after 1st April 2026.
*  No amendment or cancellation application for registration availed under rule 14A should be pending.
*  No proceedings under Section 29 (cancellation of registration) for registration availed under rule 14A should be initiated or pending.
Th

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NEWS HIGHLIGHTS
GST
Dated:- 3-11-2025
PTI
Mumbai, Nov 3 (PTI) Following are the top stories from the Western Region at 1700 HRS.
BOM13 MH-VOTERS LIST-UDDHAV
Local body polls post-voters list clean-up, says Uddhav; refutes appeasement politics charge Mumbai: Shiv Sena (UBT) chief Uddhav Thackeray on Monday said local body polls in Maharashtra must be held only after the electoral rolls are cleaned up.
BOM10 MH-PIGEONS-MONK-LD PROTEST
Jain monk stages protest against closure of Dadar Kabutarkhana in Mumbai Mumbai: Jain monk Nileshchandra Vijay began a protest at Mumbai's Azad Maidan on Monday, opposing the civic body's decision to shut down the Dadar Kabutarkhana, a site where the community members have traditionally fe

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esheet filed in first drug case registered in Maharashtra under amended MCOCA Mumbai: The Anti-Narcotics Cell of Mumbai police has filed a chargesheet in the first case it had registered against a drug syndicate under the amended Maharashtra Control of Organised Crime Act (MCOCA), an official said on Monday.
BOM14 MH-DOCTOR-SUICIDE-SULE
Supriya Sule meets kin of doctor who died by suicide, assures support Beed (Maharashtra): NCP (SP) Lok Sabha member Supriya Sule on Monday met the family members of a woman doctor who allegedly died by suicide in Maharashtra's Satara district, assuring them of full support in their fight for justice.
BOM6 MH-OPPN-MINISTER
Thackerays indulging in appeasement, conspiring to pressure election staff:

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Gross and Net GST revenue collections for the month of Oct, 2025
GST
Dated:- 3-11-2025

The gross and net GST revenue collections for the month of Oct, 2025.
 
News – Press release – PIB

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Cyber police unearth Rs 75.48 crore GST fraud; probe underway
GST
Dated:- 3-11-2025
PTI
Thane, Nov 3 (PTI) The Thane cyber police have registered a case against a Mumbai resident and his associates for allegedly committing a Rs 75.48 crore GST fraud by misusing the credentials of a laptop sales service professional, officials said on Monday.
The alleged fraud was committed between November 2024 and April this year, an official said.
The 33-year-old laptop sales professional, in h

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Cyber police unearth Rs 75.48 crore GST fraud; probe underway
GST
Dated:- 3-11-2025
PTI
Thane, Nov 3 (PTI) The Thane cyber police have registered a case against a Mumbai resident and his associates for allegedly committing a Rs 75.48 crore GST fraud by misusing the credentials of a laptop sales service professional, officials said on Monday.
The alleged fraud was committed between November 2024 and April this year, an official said.
The 33-year-old laptop sales professional, in h

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Manufacturing activity strengthens in Oct on rise in new orders amid GST reform, healthy demand: PMI
GST
Dated:- 3-11-2025
PTI
New Delhi, Nov 3 (PTI) India's manufacturing sector activity strengthened in October, buoyed by Goods and Services Tax relief, productivity gains and tech investment, even as international sales rose at a weaker pace, a monthly survey said on Monday.
The seasonally adjusted HSBC India Manufacturing Purchasing ManagersÂ’ Index (PMI) rose from 57.7 in September to 59.2 in October, indicating a quicker improvement in the sector's health.
In the Purchasing Managers' Index (PMI) parlance, a print above 50 means expansion, while a score below 50 denotes contraction.
“India's manufacturing PMI accelerated

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st inflation.
On the price front, even though there was a modest and softer increase in input costs, the rate of inflation matched September's near 12-year high.
“… Input prices moderated in October, while average selling prices increased as some manufacturers passed on additional cost burdens to end-consumers,” Bhandari added.
Meanwhile, job creation entered its twentieth consecutive month in October. The rate of expansion was moderate and broadly similar to September.
Regarding the outlook, manufacturers attributed positive expectations to GST reform, expanded capacities and marketing efforts. They also predicted demand resilience and hoped that pending contracts will be approved.
“Looking ahead, future business sentiment is s

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Respondent must expeditiously decide Petitioner's IGST refund claims; interest for departmental delay, adjusted for taxpayer delay
Case-Laws
GST
The HC disposed the petition and directed the Respondent to expeditiously adjudicate the Petitioner's IGST refund applications. The court held that refunds must be processed strictly in accordance with the statutory scheme and timelines; where the Department failed to issue a deficiency memo within the prescribed period, the Petitioner is entitled to interest for the resultant delay. Simultaneously, the court noted the Petitioner's own inordinate delay in responding to the deficiency memo and required the Respondent to account for that delay when quantifying interest. The HC ordered prompt final decision on the refund claims consistent with the Act and Rules.
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Provisional attachment under s.83 expires after one year; any attachment made after expiry is void, bank account restored
Case-Laws
GST
The HC held that a provisional attachment effected under s.83 of the KGST/CGST Act expired on completion of the statutory one-year period and that a subsequent attachment purportedly made the following day was ultra vires, without jurisdiction and void ab initio. The second provisional attachment was quashed as illegal and arbitrary. The petition was allowed and disposed of; the petitioner is entitled to operate the bank account previously subject to attachment. The court treated the expired first order as terminating the authority to continue or renew provisional attachment beyond the maximum statutory period, rendering any post-expiry measure ineffective.
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Petition dismissed; detention and seizure under s.129(3) CGST Act upheld for goods moved without delivery challan
Case-Laws
GST
The HC dismissed the petition challenging action under s.129(3) CGST Act, upholding detention and seizure of goods sent for job work. The court found that at interception there was no requisite delivery challan accompanying the consignment and documentary proof was lacking, although an e-way bill was produced prior to the seizure order. Applying its prior authority, the HC concluded the enforcement action was not illegal or arbitrary where statutory documentation was absent at the time of movement. Consequently the impugned orders were affirmed and no interference was warranted with the revenue authorities' proceedings; the petition is dismissed.
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Flow meter maintenance is a separate taxable service, not a composite supply under Section 2(30) CGST Act
Case-Laws
GST
AAR held that maintenance charges for flow meters installed at the end-user's premises do not constitute a composite supply under Section 2(30) of the CGST Act and therefore cannot assume the tax character of the principal supply of recycled water. The meter maintenance is a distinct, standalone supply of service, not incidental or naturally bundled with the supply of recycled water and capable of independent performance by third parties. Consequently, the maintenance activity is classifiable as a maintenance/repair service under Heading 9987 and is taxable at 18% (9% CGST + 9% SGST). The prior concessional treatment of recycled water remains unaffected, but ancillary maintenance charges remain separately taxable.
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Pre-packaged frozen shrimp (250g-2.5kg, masters up to 25kg) treated as pre-packaged under Legal Metrology Act 2009, taxable at 5% GST
Case-Laws
GST
AAR held that supplies of processed frozen shrimps (HSN 0306) in individual pre-packaged units (250 g-2.5 kg) placed in master cartons of up to 25 kg fall within the “pre-packaged and labelled” category under the Legal Metrology Act, 2009, thereby attracting GST. The Authority concluded that printed inner packaging bearing predetermined quantities constitutes pre-packaged goods irrespective of outer carton printing; similarly, plain inner pouches/boxes placed in plain master cartons of up to 25 kg are taxable when covered by the Legal Metrology provisions. Consequently such supplies are taxable at 5% under the GST rate notifications, whether supplied domestically or exported.
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AAR: Advance ruling jurisdiction under Sections 95 and 97 limited; procedural documentary queries inadmissible under Section 97(2)
Case-Laws
GST
AAR held that the applicant's queries regarding the sufficiency of delivery challans and e-way bills, ancillary documents required during interstate movement of machinery, and practical difficulties with GST border officers are procedural and compliance-related and do not fall within the seven subject-matters enumerated in section 97(2) of the CGST/APGST Act. The AAR concluded that advance ruling jurisdiction under sections 95 and 97 is limited to specified questions (e.g., classification, taxability, rate, liability, ITC) and does not extend to general documentary or transit procedures. Consequently, the application was adjudged non-maintainable and was rejected as inadmissible under section 97(2) of the Act.
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