Goods and Services Tax

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

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

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

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

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

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

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

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

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

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

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

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Regular Bail Granted Under Sections 132 and 137 of CGST and Gujarat GST Act, 2017 with Conditions
Case-Laws
GST
The HC granted regular bail to the applicant accused under various provisions of the CGST Act, 2017 and the Gujarat GST Act, 2017, relating to offences under Sections 132 and 137. Considering the allegations and prima facie assessment without detailed evidence examination, the Court found it appropriate to exercise discretion in favor of bail. The applicant was ordered to be released on regular bail, subject to compliance with specified conditions. The bail application was accordingly allowed.
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Petitioner's IGST Refund Denial Under Rule 96 Was Improper; Appellate Authority Must Reconsider Evidence
Case-Laws
GST
The HC held that the petitioner's rejection of IGST refund under Rule 96 of the CGST Rules was improper as the petitioner was not required initially to submit the EPCG Certificate, and its subsequent submission during appellate proceedings was valid. Clauses (a) to (d) of Rule 112(1) were inapplicable since the petitioner was neither denied the opportunity to produce evidence nor prevented by sufficient cause. The petitioner's utilization of Notification No.79/2017 for import of capital goods did not violate Rule 96(10). The Appellate Authority erred in not considering the additional evidence, including the EPCG Certificate and Bank Guarantee, which could entitle the petitioner to the refund. The matter was remanded for the Appellate Authority to verify the additional evidence and pass a fresh de novo order in accordance with law. The petition was disposed of by way of remand.
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Assignment of leasehold rights is not a supply and exempt from GST under Section 7(1)(a) and Section 9
Case-Laws
GST
The HC held that the assignment of leasehold rights by the petitioner constitutes a transfer of benefits arising from immovable property, which is excluded from the scope of supply under Section 7(1)(a) read with Schedule 2 and Schedule 3 of the State GST Act, 2017. Consequently, such a transaction is not subject to GST levy under Section 9. The court quashed and set aside the impugned order issued under Section 73, the Form GST DRC-07 dated 05.02.2025, and the show-cause notice FORM GST DRC-01 dated 26.07.2024. The petition was allowed, confirming that GST cannot be imposed on the assignment of leasehold rights in the circumstances presented.
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Bail Denied for Accused in Major GST Fraud Involving Over 3,100 Fake Firms Under CGST Act
Case-Laws
GST
The DSC rejected the bail application of the accused involved in a large-scale GST evasion scheme. The accused, along with co-conspirators, orchestrated the creation of over 3,100 fictitious firms to fraudulently avail and pass input tax credit (ITC) totaling approximately Rs. 174.46 Crores and Rs. 163.50 Crores, respectively, through bogus invoices without actual supply of goods or services. Authorised officers conducted searches and seizures following proper procedure, recovering incriminating evidence including fake invoices, financial instruments, and assets purchased with illicit proceeds. Given the seriousness of the offences under multiple provisions of the C.G.S.T. Act, risk of evidence tampering, witness intimidation, and potential absconding, the court held that bail was inappropriate at this stage and denied the application.
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Petition Allowed for Revised TRAN-1 Form Under Section 140 CGST Act; Manual Revision and Credit Claim Valid
Case-Laws
GST
The HC set aside the impugned order rejecting the petitioner's revised TRAN-1 form under Section 140 of the CGST Act, 2017. The court held that the petitioner could not have electronically revised excise returns filed prior to 1 July 2017 after the GST regime commenced, as the excise portal was non-functional post that date. Consequently, the rejection based on the absence of electronic filing was unsustainable. Additionally, the petitioner's manual revision and claim for transitional credit, made within one year as stipulated under the Cenvat Credit Rules, 2004, was valid. The petitioner's prompt notification to GST authorities upon discovering the error further supported entitlement to credit. The HC concluded there was no infirmity in the petitioner's claim, allowing the transition of enhanced credit under GST. The petition was disposed of accordingly.
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Cancellation of registration without proper SCN service violates natural justice under GST rules, order quashed
Case-Laws
GST
The HC held that cancellation of registration without proper service of the show cause notice (SCN) violates the principles of natural justice. The petitioner was not required to monitor the GST portal for receipt of the SCN. Service must be effected through alternative, reliable means to ensure proper notice. Consequently, the impugned order dated February 11, 2025, canceling the petitioner's registration, was quashed and set aside. The petition was disposed of accordingly.
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Rental Income from Government Hotel Accommodation Subject to 12% GST Under CGST and J&K GST Acts
Case-Laws
GST
The HC held that rental income earned by the landlord from the Department of Home for hotel accommodation is subject to GST at 12% under the CGST and Jammu and Kashmir GST Acts. Although the tariff was fixed pre-GST implementation without considering tax implications, the subsequent GST regime renders such rental income taxable. The Department of Home is legally obligated to reimburse the landlord the agreed rent plus applicable GST. The landlord must collect GST from the Department, register under the relevant GST laws, and remit the tax to the authorities. Despite no rent revision since 2013, the landlord's liability to pay GST on rental income remains. The petition was disposed of accordingly, affirming the parties' respective obligations under the GST framework.
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Assignment of GIDC Leasehold Rights Not a GST Supply Under Section 7(1)(a), Exempt Under Section 9
Case-Laws
GST
The HC held that the assignment by sale and transfer of leasehold rights in immovable property allotted by GIDC does not constitute a supply liable to GST under Section 7(1)(a), Schedule 2, and Schedule 3 of the Act. Consequently, such transactions are exempt from GST levy under Section 9. The Court quashed and set aside the impugned order issued under Section 73, along with the related Form GST DRC-07 and Show-cause Notice Form GST DRC-01. The petition challenging these notices and orders was allowed.
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Penalties Imposed Under IGST Section 20 and CGST Sections 129(1)(a), 129(6); Vehicle Released on Bond Payment
Case-Laws
GST
The HC affirmed the dismissal of the writ petition, emphasizing the availability of statutory appellate remedies. Penalties totaling Rs. 2,00,000/- were imposed under Section 20 of the IGST Act read with Sections 129(1)(a) and 129(6) of the CGST Act, including a vehicle penalty for conveyance of goods. The vehicle was ordered released upon payment of Rs. 50,000/- and furnishing a bond for the balance. The perishable goods, detained but not seized, were to be sold at auction within 45 days, with proceeds held in an interest-bearing account pending the appellate authority's final decision. The appellants were permitted to participate in the auction and directed to file a statutory appeal within 15 days. The order balances the risk of vehicle deterioration and goods perishability while ensuring recovery of penalties and safeguarding appellants' rights through proper appellate channels. The appeal was disposed of accordingly.
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Authorities must verify supplier's GST compliance under ITC rules before denying credit claims
Case-Laws
GST
The HC held that the authorities erred by focusing solely on ancillary documents without examining the substantive evidence regarding the movement of goods or verifying compliance with statutory ITC conditions. Although the supplier was later deregistered, their registration was valid at the relevant time, and the revenue failed to conclusively determine whether the supplier had fulfilled GST obligations or whether the petitioner was entitled to claim the input tax credit. The court emphasized the necessity of assessing the supplier's tax payment status as a critical factor in ITC eligibility. Consequently, both the original and appellate authorities failed to discharge their statutory duties properly. The petition was allowed, and the impugned demand for ineligible ITC, along with interest and penalty, was set aside.
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Retrospective GST Registration Cancellation from 2017 Quashed; Cancellation Effective from SCN Date June 27, 2023
Case-Laws
GST
The HC quashed the impugned order insofar as it imposed retrospective cancellation of the petitioner's GST registration from 3 July 2017, holding that the cancellation with retrospective effect was unsustainable due to non-application of mind and lack of opportunity to represent against such retrospective action. The court directed that the cancellation shall take effect only from the date of issuance of the SCN, 27 June 2023. The petition was disposed of accordingly.
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Penalty upheld under Section 122(1A) for fraudulent ITC through fake firms; petitioner allowed to appeal under Section 107
Case-Laws
GST
The HC dismissed the writ petition challenging the imposition of penalty under Section 122(1A) of the CGST Act for fraudulent availment of ITC through fake firms. The court found that the petitioner, a GST consultant and former GST Department employee, was complicit in creating fictitious entities and aware of the ongoing fraudulent transactions. The petitioner failed to rebut the allegations of benefiting from the fraud, and the continuous nature of the offense satisfied the conditions for penalty under Section 122(1A). Although the limitation period for challenging the order had expired, the HC allowed the petitioner an opportunity to pursue appellate remedies under Section 107 of the CGST Act. The petition was accordingly disposed of.
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Petition dismissed for not challenging Circular dated 09.02.2018; reply to SCN required within four weeks
Case-Laws
GST
The HC dismissed the petition challenging the SCN issued by the first respondent, noting the petitioner did not contest the underlying Circular dated 09.02.2018. The court held that without challenging the Circular, it would not interfere with the SCN. The petitioner was directed to submit their reply or objections to the second respondent within four weeks of receiving the order. The petition was disposed accordingly.
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