Goods and Services Tax

Royalty for mining rights treated as licensing services; GST applies and tax payable by recipient under reverse charge.
Case-Laws
GST
Royalty payments for mining leases are consideration for licensing services to excavate and explore minerals, not sale of goods; they therefore fall under licensing services for the right to use minerals (SAC 997337) and attract GST at 9% CGST + 9% SGST (total 18%). The supply is a taxable service provided by the State to a business and tax liability aris

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Andhra govt exempts Rs 20 crore stamp duty, registration fees for BPCL refinery, petro complex
GST
Dated:- 10-2-2026
PTI
Amaravati, Feb 10 (PTI) The Andhra Pradesh government has exempted stamp duty and registration fees amounting to over Rs 20 crore in favour of BPCL to facilitate the setting up of a greenfield refinery and petrochemical complex near Ramayapatnam Port in Nellore district.
G Sai Prasad, special chief secretary (FAC), Revenue (Registration. II) Department said the exemption pertains to the transfer of over 600 acres of land in Chevuru village, Gudluru mandal of Nellore district from Andhra Pradesh Maritime Board (APMB) to Andhra Pradesh Industrial Infrastructure Corporation (APIIC) and in turn from APIIC to BPCL

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s flow from the Andhra Pradesh Industrial Development Policy 4.0, launched on October 16, 2024.
In May 2025, the government accorded permission to APMB chief executive to transfer 6,000 acres of land from the maritime board to APIIC to complete the process of allocation of lands to Bharat Petroleum Corporation Ltd's (BPCL) project, exempting stamp duty and registration fees.
Though the Inspector General of Registration and Stamps had stated that the total value of the land stretching up to an extent of 600.4 acres as per market value basic register is over Rs 17.9 crore, the APIIC appraised it at over Rs 136 crore at the rate of Rs 22.6 lakh per acre.
Further, the Inspector General of Registration and Stamps stated that Nellore district

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Power to summon under Section 70 of CGST Act affirmed; summons not detention and compensation claim dismissed.
Case-Laws
GST
Power to summon under Section 70 of the CGST Act permits issuance of summons for inquiry and such attendance does not by itself constitute arrest or illegal detention; therefore no seven day prior notice is mandated by Section 70 and Order XVI C.P.C. requirement was held inapplicable. The petitioner attended and acknowledged multiple summonses without objection, w

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Service by uploading on GST portal and condonation of delay – Appellate Authority to reconsider and hear the appeal if delay excused
Case-Laws
GST
High Court considered condonation of delay where an adjudication order was allegedly served only by uploading on the GST portal; limitation does not commence if service was not properly effected. The HC observed the grounds for condonation were not previously presented to the Appellate Authority but granted the petitioner an opportunity to re

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Masala Paan classification as mixed supply and taxable as miscellaneous edible preparation; taxed at 18%.
Case-Laws
GST
Masala paan comprises multiple equally necessary ingredients, so it does not qualify as a composite supply with betel leaf as the principal supply; therefore it is a mixed supply with no single principal component. Applying mixed supply analysis and tariff interpretation, the product lacks a specific entry in Chapter 21 and falls to the residual classification as a mis

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Composite supply of hospital inpatient services treated as health care principal supply; room rent above Rs.5000/day remains taxable.
Case-Laws
GST
Tax treatment of bundled hospital charges was assessed: supplies to in patients (room, tests, medicines, consumables and care) constitute a composite supply with healthcare services as the principal supply under Section 2(30). Consequently the composite transaction is classifiable as inpatient health care and falls within the exemption scope

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Supply of canteen services to employees as business activity; recoveries are taxable while unrecovered perquisites are exempt
Case-Laws
GST
Supply of canteen services to employees falls within “in the course or furtherance of business” and therefore qualifies as supply under section 7(1), because incidental or ancillary activities connected to main business are covered; outcome: the activity is taxable as supply. Provision of canteen by a third party provider to the employer is a suppli

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Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.
Case-Laws
GST
Appellate authority failed to consider documentary evidence already placed before the adjudicating authority; accordingly the appellate order is quashed and the matter remanded for fresh hearing requiring consideration of those documents. The petitioner did not appear at the scheduled personal hearings despite service of notices, and the court found abse

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Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable
Case-Laws
GST
Retrospective cancellation of registration was found invalid because the Show Cause Notice lacked reasons supporting retrospective action and the petitioner was not placed on prior notice; that defect rendered the impugned order void. The review petition sought to reopen arguments already concluded in adjudication, but review jurisdiction c

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Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.
Case-Laws
GST
Section 107(4) of the Act allows the Appellate Authority to condone delay by permitting an appeal to be filed within an additional one month period if the appellant shows sufficient cause for missing the primary three or six month window; therefore a 15 day delay justified by non fanciful grounds cannot be defeated by a hyper technical threshold dismissal. The Hig

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Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defect.
Case-Laws
GST
Proceedings and a determination under the tax recovery provision were initiated and concluded against a sole proprietor who had died before the show cause notice; the court found the proceedings defective because no notice was directed to the legal representative after death, rendering initiation and the resulting order in

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Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.
Case-Laws
GST
Revocation of cancelled GST registration was directed to be pursued by petitioners so they can file blocked GSTR-1 and GSTR-3B returns; outcome: court granted liberty to apply for revocation and for permission to file returns. Petitioners may apply for payment of outstanding tax by instalments under the statutory scheme;

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Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearing
Case-Laws
GST
Denial of input tax credit was grounded solely on the supplier's non-filing of Form GSTR-3B; when the supplier subsequently filed returns for the disputed months the original demands were rightly dropped for those months but remained for the month still unfiled. The appellate authority relied on additional grounds not pleaded

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Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials.
Case-Laws
GST
Right to access seized documents and electronic evidence requires that the adjudicating authority provide the affected party a meaningful opportunity to participate; absence of returned seized material prevented effective defence and appeal. The impugned adjudication is treated as an additional show cause notice, and t

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Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
Case-Laws
GST
Abeyance of limitation applies where a rectification application under the GST statute was pending; the time spent pursuing rectification is excluded and the appeal is maintainable despite delay, the Court applying the principle of bona fide pursuit before a wrong forum and directing the appellate authority to decide on merits. Because the

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Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
Case-Laws
GST
A High Court reaffirmed the presumption of constitutionality for subordinate legislation and held that the central board may issue orders, instructions, or directions to Central Tax Officers to secure uniform implementation; those officers and implementation staff must follow them. The court accepted that assignment of functions

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Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
Case-Laws
GST
When a tax notice was uploaded only on the GST portal and the recipient did not receive the original, the uploading was held insufficient to afford an effective personal hearing; the issuing officer must explore alternative modes of service (including registered post with acknowledgment) before proceeding ex parte. The impugned assessment was set a

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Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
Case-Laws
GST
Rectification proceedings and assessment dispute concerning a tax demand were addressed by conditioning interim relief on a partial deposit: the taxpayer must deposit 25% of the disputed tax and have no other outstanding tax arrears for the bank attachment to be vacated. The appellate authority is permitted to decide the statutory appeal on merits e

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GST registration amendment after corporate insolvency management change – tribunal-approved management requires reconsideration and restoration opportunity.
Case-Laws
GST
High Court reviewed refusal to amend and cancellation of GST registration after a corporate insolvency resolution process placed new management. The court found the tax authority had proceeded on the incorrect premise that the old management remained in control despite the tribunal-approved change, quashed the impugned

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Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examined
Case-Laws
GST
Allegations concern whether a supplier passed the benefit of input tax credit to purchasers by reducing prices; this requires verification of documentary evidence and calculation of the claimed Rs.173 per buyer and alleged Rs.32.78 per sq ft profiteering. Limitation objections under sections governing recovery of tax were raised by the respondent and mu

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Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representative.
Case-Laws
GST
Reassessment initiated after the assessee's death is a jurisdictional defect when proceedings continue against a deceased person; the assessment and consequential notices in such circumstances must be set aside and reassessment may be re-initiated only after complying with statutory formalities. Where the Revenue lacked k

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Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearing
Case-Laws
GST
Rectification of GST records was challenged on grounds that an application seeking correction and reconciliation of input tax credit (ITC) was rejected without affording an opportunity of hearing and without verifying uploaded portal records. The court found the rejection procedurally defective for not recording reasons for

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GST reverse charge and import of services bail granted where offences are triable by Magistrate and detention prolonged
Case-Laws
GST
Regular bail was granted in GST criminal proceedings concerning import of services and IGST under reverse charge because the offences are triable by a Magistrate, attract limited punishment, and allegations rest on documentary evidence; consequence: petitioners released on bail. The court held absence of fraud in the arrest memo and prolonged detention (a

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GST registration cancellation quashed – restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.
Case-Laws
GST
Quashing of GST registration cancellation was ordered and the registration directed to be restored, subject to the petitioner discharging outstanding tax arrears as a condition precedent under the Tvl. Suguna authority; the court relied on that precedent to require payment and reporting of tax liability before restoration. The impugned cance

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GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.
Case-Laws
GST
Questions not raised before the lower authority were not entertained. The authority found that statutory payments mandated by the MMDR Act (30% of royalty to DMF; 2% to NMET) arise from mining activity and form part of royalty paid in the course or furtherance of business. Applying CBEC clarification, contributions to the District Mineral Foundation (DMF) are not subjec

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