Goods and Services Tax

Transaction value under s.15(1) governs cement and iron sales; transporter must document and GTA exemption for unregistered recipients
Case-Laws
GST
AAR holds that: for supplies of cement and iron to unrelated persons where price is the sole consideration the value of supply is the transaction value under s.15(1) of the GST Act. Supplies to a related recipient that is entitled to full input tax credit are taxable supplies and the invoice value will be accepted as the value under s.15. The registered transporter must issue a document (invoice/consignment note) even for unregistered recipients and such services fall within GTA services; however, exemption notification entry applicable to GTAs supplying unregistered persons applies, and the applicant is not liable to discharge tax on such supplies under that entry.
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Andhra records Rs 3,021 cr GST in October, second-highest since 2017: Govt
GST
Dated:- 2-11-2025
PTI
Amaravati, Nov 2 (PTI) Andhra Pradesh collected Rs 3,021 crore in net Goods and Services Tax (GST) revenue last month—the second-highest for any October since GST was introduced in 2017, the state’s Commercial Taxes Department said.
According to the department, the state registered an 8.77 per cent growth in net GST collections compared to October 2024, despite rate reductions on several goods. Gross GST collections stood at Rs 3,490 crore, reflecting a 2.54 per cent year-on-year increase.
“Net GST collections for October 2025 reached Rs 3,021 crore, marking the second-highest ever for October since GSTÂ’s inception in 2017,” th

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activity and improved tax compliance, the department said.
Total tax collections across all sectors for October 2025 stood at Rs 4,458 crore, reflecting an 8.03 per cent year-on-year increase.
The department attributed the sustained revenue growth to the use of advanced data analytics and AI to detect tax evasion and discrepancies, enabling targeted audits and enhanced compliance.
Other key measures included better coordination between central and state tax authorities, particularly on IGST reversal mechanisms for accurate settlements, and performance-based deployment of high-performing officers to critical zones to improve efficiency and accountability.
Improved return filing compliance—driven by strict enforcement and early detection

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Punjab collects Rs 15,683.59 crore in net GST from April to October
GST
Dated:- 2-11-2025
PTI
Chandigarh, Nov 2 (PTI) Punjab has recorded a 21.51 per cent increase in net Goods and Services Tax collection up to October 2025, alongside a robust 14.46 per cent growth in October alone, Finance Planning, Excise and Taxation Minister Harpal Singh Cheema said on Sunday.
He lauded the state's performance despite Punjab being hit by massive floods this year and the recent rationalisation of tax rates under GST 2.0.
Giving the details of the growth, the Finance Minister said that the state collected Rs 15,683.59 crore in net GST from April to October 2025, compared to Rs 12,907.31 crore during the same period in the previous fiscal yea

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mechanisms.
State's 21.5 per cent growth far exceeds the national average of 7 per cent, placing the State among the top performers in North India”, Cheema stated.
He further said that post-settlement figures of SGST and IGST further affirm Punjab's fiscal strength, with cumulative receipts growth up to October 2025, “surpassing all neighbouring states except Haryana”.
“This performance reflected the resilience of Punjab's trade and industry, especially given that nearly half of the state's districts were flood-affected during this period,” he said, as per the statement.
Cheema attributed the results to the Excise and Taxation Department's strategic focus on data analytics, digital integration, and rigorous field enforcement.
He reiter

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GST collection grows at slower pace of 4.6 pc in October at Rs 1.96 lakh cr after tax cuts
GST
Dated:- 1-11-2025
PTI
New Delhi, Nov 1 (PTI) Festive buying spree unleashed by lower tax rates pushed gross GST collection to about Rs 1.96 lakh crore in October, registering a 4.6 per cent year-on-year growth the slowest rate so far this fiscal.
The slowest pace of revenue growth in October comes after Goods and Services Tax (GST) rates on 375 items, from kitchen staples to electronics and automobiles, were slashed with effect from September 22 the first day of Navratri.
According to the government data released on Saturday, gross GST mop-up in October was about Rs 1.96 lakh crore, a 4.6 per cent higher over Rs 1.87 lakh crore c

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di in his Independence Day speech had announced that GST rates will be cut ahead of Diwali. The rate cut was, however, implemented with the onset of Navratri.
As per the data, GST refunds jumped 39.6 per cent year-on-year in October to Rs 26,934 crore.
Net GST revenue, after adjusting refunds, stood at Rs 1.69 lakh crore in October 2025, recording 0.2 per cent YoY growth.
Price Waterhouse & Co LLP Partner Pratik Jain said despite massive rate cuts effective from September 22, a slight increase in domestic GST collection shows that demand is steadily increasing.
“Consistent increase in GST refunds (domestic as well as exports) shows confidence of tax administration that GST collections would show positive trend in future as well,” Ja

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Tax Connect Advisory Services Partner Vivek Jalan said the growth in collections by 4.6 per cent re-affirm that the boost in consumption has, to an extent, balanced the de-growth in revenue due to the tax rate cuts.
According to Jalan, the sustained buoyancy in receipts despite significant rate-rationalisation underscores that the reforms are stimulating consumption rather than constraining it. Also, refund disbursements surged nearly 40 per cent YoY, which is a clear indication of improved compliance discipline and smoother credit flows for business.
“Meanwhile, import-linked IGST inflows rose nearly 13 per cent, signalling healthy demand for raw materials and capital goods and pointing to a strong industrial output cycle. Major stat

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GST collections rise 4.6 pc to Rs 1.96 lakh cr in October
GST
Dated:- 1-11-2025
PTI
New Delhi, Nov 1 (PTI) Gross GST collection increased 4.6 per cent to about Rs 1.96 lakh crore in October driven by festive buying spree despite a cut in GST rates.
Goods and Services Tax (GST) rates on 375 items, including kitchen staples to electronics and automobiles, were slashed with effect from September 22 the first day of Navratri and considered auspicious for buying new goods.
The October GST collection number reflects the impact of festive season sales, and the pent up demand. Consumers had held back their purchase decision, awaiting GST rate cut after Prime Minister Narendra Modi in his Independence Day speech had announced that GS

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Accused granted regular bail under s.132(1)(b),(c) CGST Act; offences compoundable under s.138, release on bonds
Case-Laws
GST
The HC allowed the petitioner's bail application and directed release on regular bail, recognizing offences alleged under s.132(1)(b),(c) CGST Act (punishable up to five years) but noting these offences are compoundable under s.138. The court observed that the accused's liability and quantum of tax evasion remain subject to assessment/adjudication by the competent authority and that evidence is primarily documentary/electronic, diminishing risk of witness tampering. In the absence of any claim for custodial interrogation, continued detention was held unjustified. The petitioner was ordered released on furnishing personal bond and two sureties of like amount to the satisfaction of the concerned court/duty magistrate and compliance with stipulated conditions.
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Petition allowed, impugned order set aside; matter remitted to second respondent for fresh adjudication and hearing
Case-Laws
GST
The HC allowed the petition, set aside the impugned adjudication order and remitted the matter to the 2nd respondent for fresh adjudication. The court found that the petitioner did not receive statutory notices and had been deprived of an opportunity to file replies/documents, and despite the revenue's contention that limitation was extended by executive notifications, the HC directed that the petitioner be afforded one further opportunity to be heard. The 2nd respondent is ordered to reconsider the matter afresh and pass a fresh adjudication order in accordance with law to avoid multiplicity and conflicting orders. Petition disposed of by remand with directions for rehearing.
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Petition dismissed; show-cause notice upheld as not wholly without jurisdiction; demerger and 2018 Notification require full adjudication
Case-Laws
GST
The HC dismissed the petition and upheld the validity of the impugned show-cause notice issued to the transferor company, holding that the notice is not shown to be wholly without jurisdiction; factual and jurisdictional questions relating to the demerger and retrospective operation of the 2018 Notification require examination and cannot be summarily struck down. The Respondents are entitled to consider the demerger particulars and the applicability of the 2018 Notification when adjudicating the SCN, and the Petitioners are relegated to file a detailed response with full particulars and exhaust statutory remedies. The court found no exceptional circumstance to preclude adjudication or to quash the SCN at the threshold.
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Refund under Section 54 CGST Act available only for excess tax paid; cess payment not eligible – matter remitted
Case-Laws
GST
The HC held that a refund under Section 54 of the CGST Act lies only where a registered person has paid tax in excess of liability; the petitioner had not paid excess GST but only discharged the compensation cess due, so the refund claim was not maintainable on that basis. The court set aside the respondent No.2's order dated 26.10.2020 and remitted the matter for fresh adjudication limited to consideration under the administrative circular issued under the Act, directing respondent No.2 to afford the petitioner an opportunity of hearing and to decide the claim strictly in terms of that circular within six weeks of receipt of the order.
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Blended 'cotton seed cattle feed' classified as oilcake under HSN 23061090; not exempt under Serial No. 102, taxable at 2.5%
Case-Laws
GST
AAR held that the proposed blended “cotton seed cattle feed” supplied by the applicant does not qualify for exemption under Serial No. 102 of the Central Tax Rate Notification and is not a new product altering the nature or identity of its constituent oilcakes. The AAR classified the product under HSN 23061090 as oil-cake/other solid residues and held the supply taxable at 2.5%. The Authority further noted that both constituent inputs are taxable and purchasers are eligible for input tax credit, precluding exemption on subsequent sales of the blended feed.
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Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered recipients (1)
Case-Laws
GST
AAR holds that where goods are supplied to an unrelated person for a price that is the sole consideration, transaction value under s.15(1) of the CGST Act governs. Supplies to a related person are taxable supplies; valuation among related/distinct persons is to be determined per Rule 28 (open market value, like-kind/value, cost plus 10%, or reasonable means), but the invoice value will be accepted where the recipient is eligible for full input tax credit. A registered supplier of road transportation must issue a consignment note/invoice even for unregistered recipients; however, the supplier is not liable to pay tax under the relevant notification entry for supplies to unregistered persons.
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Composite food pack is a mixed supply under s.8(b) CGST; classification follows the predominant chana dal at 5% GST
Case-Laws
GST
AAR held that the product constitutes a mixed supply under s.8(b) of the CGST Act, 2017 and must be classified by reference to the constituent supply attracting the highest rate of tax; where more than two supplies are combined, the rate and HSN of the component with the highest applicable tax governs classification. In the instant case all constituent items attract the same GST rate (5%); having regard to composition and predominance of chana dal, the AAR concluded the composite pack is taxable at 5% and is classifiable under the HSN corresponding to chana dal as the predominant constituent.
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Exports of pre-packaged, labelled frozen shrimp (HSN 0306) in ≤25 kg cartons taxable under Legal Metrology Act 2009; 5% GST
Case-Laws
GST
AAR held that the applicant's supply of processed frozen shrimp (HSN 0306) packaged in printed pouches or boxes and placed in printed master cartons not exceeding 25 kg constitutes a taxable supply of “pre-packaged and labelled” goods within the meaning of the Legal Metrology Act, 2009. Such supplies are not exempt or nil-rated for outbound movement; GST is leviable at 5% under the applicable notification effective July 2022. The Authority concluded that the pre-packaged, labelled nature and the ≤25 kg packaging threshold bring the exports within the GST net, rendering the export transaction subject to GST irrespective of its destination.
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CBI books CGST official in Jaipur in disproportionate assets case
GST
Dated:- 31-10-2025
PTI
New Delhi, Oct 31 (PTI) The Central Bureau of Investigation has registered a case against a tax official in Jaipur for amassing assets worth Rs 2.54 crore disproportionate to his known sources of income, a spokesperson said on Friday.
She said Rati Ram Meena, Assistant Commissioner, Central Goods and Services Tax Jaipur, illicitly amassed pecuniary resources and properties in his own name an

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CBI registers case against Asstt. Commissioner CGST, Jaipur for amassing Disproportionate Assets
GST
Dated:- 31-10-2025

The Central Bureau of Investigation (CBI) has registered a case on 28.10.2025 against an Asstt. Commissioner, CGST, Jaipur, on the allegations that the accused enriched himself illicitly by amassing pecuniary resources and properties, in the name of self and family members.
It is alleged that the accused while serving in the offices of CGST at Jaipur and Ahmedabad

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CGST Delhi South Commissionerate busts a case of fraudulently availing of Input Tax Credit (ITC) of around Rs. 31.95 crore by a firm; one arrested
GST
Dated:- 31-10-2025

The Anti-Evasion Branch of CGST Delhi South Commissionerate has unearthed a large-scale case of fraudulently availing Input Tax Credit (ITC). Director of the company has been arrested for orchestrating the evasion of Goods and Services Tax (GST) of approximately Rs. 31.95 crore and produced before the competent judicial authority, which has remanded him to judicial custody of 14 days. The investigation revealed that the company is actively engaged in availing fraudulent Input Tax Credit solely on the basis of invoices without any underlying supply of goods or s

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GST returns pending for 3 years to get time-barred from November tax period: GSTN
GST
Dated:- 31-10-2025
PTI
New Delhi, Oct 31 (PTI) Businesses will not be able to file GST returns which are due for three years or more beginning the November tax period, GST Network (GSTN) has said.
In an advisory, GSTN, which handles the technology backbone, said monthly, quarterly and annual returns for all GST-registered businesses will be barred from filing after the expiry of three years from t

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Audit under Section 65 CGST Act held timely; pre-SCN reply period breached, SCN quashed and matter remitted
Case-Laws
GST
HC held that the audit under Section 65 CGST Act was not time-barred: the audit commencement date was fixed as the day after the Petitioner's final submission, mandating conclusion within three months, and the audit report dated 11 Feb 2025 and communicated 13 Feb 2025 was within limitation. Conversely, the show-cause notice issued on 27 Nov 2024 was quashed for breach of natural justice because it was issued before the expiry of the period granted to the Petitioner to reply to the pre-SCN; the SCN is set aside and the matter is remitted to the pre-SCN stage. The Petitioner may file its response to the pre-SCN dated 25 Nov 2024 on or before 10 Nov 2025. Case disposed.
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Bail granted for accused in alleged fraudulent Input Tax Credit case; offences compoundable, documentary evidence reduces need for custody
Case-Laws
GST
The HC allowed the petitioner's regular bail application, observing that alleged offences of fraudulent availment/utilization of Input Tax Credit involve statutory punishments attracting imprisonment up to five years but are compoundable; liability for exact tax evasion remains to be determined by assessment/adjudication. The court found no justification for continued detention where no custodial interrogation was claimed and principal evidence is documentary/electronic, reducing risk of witness tampering. The petitioner, who had been in custody, was ordered released on furnishing personal bonds with two solvent sureties in like amount to the satisfaction of the concerned court/Duty Magistrate and subject to such conditions as the releasing authority may impose.
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Statutory and pre-approval claims extinguished on approval under Section 31; post-approval notices and recovery barred
Case-Laws
GST
The HC allowed the petition, quashing and setting aside the impugned order dated 25 February 2025, holding that statutory and other pre-approval claims not incorporated in an approved resolution plan stand extinguished on the date of approval under Section 31, IBC. The court found respondents' issuance and disposal of a show-cause notice post-approval to be contrary to binding apex court precedent and therefore wholly without jurisdiction. Consequently respondents are barred from pursuing proceedings or recovering dues accruing prior to the transfer/approval date, and the relief sought by the petitioner is granted, with all proceedings in respect of non-plan claims declared null and void.
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Rule 86A powers limited to credit shown in Electronic Credit Ledger on date of blocking order; excess credits restored
Case-Laws
GST
The HC held that the powers under Rule 86A of the CGST Rules may be exercised only in respect of input tax credit reflected in the Electronic Credit Ledger on the date of making and serving the impugned blocking order. Applying precedent, the court quashed and set aside the impugned order insofar as it exceeded that scope and directed the Respondents to restore to the Petitioner the blocked input tax credit equivalent to amounts recovered by the Respondents for June, July and August 2025 that are not otherwise set aside. The directive mandates restoration of ledger credit while preserving any recoveries that remain valid.
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Quashed adjudication for lack of natural justice: no show-cause notice, reply deadline, or personal hearing; order vacated with conditions
Case-Laws
GST
The HC quashed and set aside the impugned adjudication order and allowed the writ petition filed by the anonymized petitioner, holding that principles of natural justice were violated because no show-cause notice, filing date for reply, or opportunity for personal hearing was communicated prior to the order; the court noted systemic defects in exclusive online service of notices/orders causing non-receipt and loss of appellate rights, and the limited power of appeal authorities to condone delay or remit matters to the adjudicating authority. Having observed parallel relief granted by a coordinate bench, the HC declined further pleadings and permitted vacation of the order subject to the petitioner complying with specified conditions.
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Assessment order quashed for violating Rule 142(1A) CGST Rules 2017; notice required before assessment, remanded for fresh assessment after notice
Case-Laws
GST
The HC allowed the writ petition, holding that the impugned assessment order violated Rule 142(1A) of the CGST Rules, 2017 and principles of natural justice by failing to serve a prior show-cause notice; the Court adhered to its consistent jurisprudence that non-issuance of the requisite notice vitiates the assessment process. The HC set aside Order-in-Original No.70/2024-25-GST dated 25.02.2025 and remanded the matter to the assessing authority for completion of assessment in accordance with law after issuance of the necessary notice. The period from the date of the impugned order until receipt of the HC order is excluded for limitation. Petition allowed by remand.
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Interest under s.50 on GST stops once tax deposited into government account; no interest accrues until return filed
Case-Laws
GST
HC held that under s.50, interest on GST accrues only until the liability crystallises on filing of the return in Form GSTR-3B or upon debit in the electronic cash ledger; however, where an assessee had deposited tax and interest which was immediately credited to the Government account and subsequently debited from the electronic cash ledger on filing the return, the tax liability stood discharged as of the deposit date and no interest could be levied from the date of deposit until filing of the return/DRC-03. The petition of the assessee was allowed and the respondents' claim for interest accruing after deposit was rejected.
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Petition dismissed; file fresh representation on alleged illegal deductions and GST-inclusive rate recomputation – authorities must decide within three months
Case-Laws
GST
HC disposed the writ petition, directing that if the Petitioner files a fresh representation regarding alleged illegal deductions and recomputation of normative rates to include the GST component, the Respondents shall adjudicate the representation in accordance with law within three months from filing. The petition is dismissed as disposed on this limited procedural direction; no determination was made on the substantive merits of the alleged unlawful deductions or on the proper quantum. Costs are not awarded. The order confines the relief to prompt administrative reconsideration by the competent authorities without precluding the parties from invoking appropriate legal remedies thereafter.
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