Goods and Services Tax

GST registration cancelled for non-filing over six months under Section 29(2)(c) and Rule 22 CGST Rules
Case-Laws
GST
The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) of the Act due to non-filing of returns for a continuous period exceeding six months. The Court emphasized that the empowered officer may cancel registration with retrospective effect as per Rule 22 of the CGST Rules, 2017. However, the proviso to sub-rule (4) of Rule 22 allows the

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SCN under Section 93 GST cannot be issued to deceased without notice to legal representative
Case-Laws
GST
The HC held that issuance of a show cause notice (SCN) and determination of liability under Section 93 of the GST Act cannot be made against a deceased person without issuing notice to the legal representative. The provision contemplates liability only where the business is continued by the legal representative or discontinued, requiring due process against the representative. In t

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Ex Parte Cancellation Set Aside for Lack of Personal Service, Fair Hearing Directed Under Natural Justice Principles
Case-Laws
GST
The HC set aside the ex parte cancellation order dated 21.02.2025, holding that the petitioner was not afforded principles of natural justice as no personal service of the show cause notice was established. The Court noted the petitioner had ceased business prior to the notice period and thus had no opportunity to respond. Relying on precedents, the HC reman

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Goods Detention Under Section 129 CGST Quashed Due to Compliance With Rule 138A and Valid Documents
Case-Laws
GST
The HC held that the proceedings under Section 129 of the CGST Act against the petitioner were unsustainable as the petitioner complied with the statutory requirements under Rule 138A of the CGST Rules. The petitioner produced both the invoice issued by it and the E-way bill at the time of interception, which were the requisite documents for lawful transit of goods. Alleged

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Show Cause Notice Must Follow GST Law Formats Post-2017; Pre-GST Circulars No Longer Valid
Case-Laws
GST
The HC held that the petitioner's challenge to the Show Cause Notice (SCN) on grounds of non-compliance with a pre-GST circular was untenable, as the circular predates the GST regime. Post 01.07.2017, issuance of SCNs must conform to the specific formats prescribed under GST law, namely Form GST DRC-01 or Form GST DRC-01A. The Court emphasized that adherence to these prescribed forms

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Regular Bail Granted After Six-Year Delay; Emphasis on Presumption of Innocence and Prolonged Trial
Case-Laws
GST
The HC granted regular bail to the petitioner, who was nominated after a six-year delay in a case filed in 2019. The petitioner had already undergone incarceration for 2 months and 19 days, and similarly situated co-accused had been granted bail. The Court noted the petitioner's clean antecedents and emphasized the presumption of innocence until proven guilty beyond reasonab

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Detention Declared Illegal Under GST Law; Immediate Release Ordered with Strict Future Compliance Required
Case-Laws
GST
The HC declared the detention of the petitioner's husband by respondents No. 2 and 3 illegal and ordered his immediate release. The Court accepted the respondents' affidavit explanation but emphasized strict future compliance and cooperation with Court-appointed officers by the Directorate General, Goods & Service Tax Intelligence. Relying on precedents from the Supre

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Petitioner entitled to CGST refund despite form errors; natural justice violation found in denial without hearing
Case-Laws
GST
The HC held that the petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors in the refund application forms. Such technical defects cannot justify rejection of the substantive claim. The appellate authority erred in law by dismissing the refund on this ground without adjudicating the claim on merits. Furthe

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Assignment of Leasehold Rights Not a Supply of Service Under Section 7(1)(a); GST Not Applicable Under 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 and does not amount to a supply of service under Section 7(1)(a) of the Act. Consequently, such transactions fall outside the scope of GST levy under Section 9, as clarified by Clauses 5(b) of Schedule 2 and 5 of Schedule 3 of

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Petition Dismissed on ITC Denial and Electronic Credit Ledger Blocking Under GST Rules Section 16
Case-Laws
GST
The HC dismissed the petition challenging the blocking of the electronic credit ledger and denial of ITC, finding no violation of natural justice or jurisdictional error. Although the petitioner alleged non-availability of documents and lack of opportunity for cross-examination, the court observed that the petitioner's representative opposed re-examination and did not particip

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Input Tax Credit Denial Upheld; Matter Remanded for Revised Assessment Under Section 22(17)
Case-Laws
GST
The HC dismissed the writ petitioners' challenge to the denial of input tax credit, finding that neither the assessment order nor subsequent authorities had adequately examined or verified the credit computation. The revisional authority's determination of allowable input tax credit at Rs. 36,36,100 under section 22(17) was upheld. The revisional Board's order was set aside, and the

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Impugned order quashed on ineligible ITC claim; 25% disputed tax deposit required under GST rules
Case-Laws
GST
The HC quashed the impugned order relating to ineligible ITC claimed via an invoice from a non-existent dealer, subject to the petitioner depositing 25% of the disputed tax within 30 days. The quashed order is deemed an addendum to the show cause notice, requiring the petitioner to file a detailed reply within 30 days. Upon compliance, the blocked credit shall be unblocked, an

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Petitioner granted extended time to file appeal under CGST Act with opportunity for personal hearings and merit-based review
Case-Laws
GST
The HC found a violation of natural justice as the Petitioner was not granted the mandated three personal hearings under the Central Goods and Services Act and was unaware of both the Show Cause Notice and the impugned order. Despite the demand of Rs. 88,474/- raised against the Petitioner without affording an opportunity to reply or appear, the Cour

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Deposits in Electronic Cash Ledger Valid for GST Liability Under Section 49 Despite Liquidation Proceedings
Case-Laws
GST
The HC held that the petitioner's deposits in the Electronic Cash Ledger for the GST liability from April to December 2019 are valid and must be appropriated to discharge the tax liability despite the petitioner's failure to file returns due to liquidation proceedings. The Court noted that the petitioner transferred the requisite amounts timely under Section 49 of th

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Notification No.56/2023 declared illegal for non-compliance with Section 168A CGST Act procedural rules
Case-Laws
GST
The HC declared Notification No.56/2023 dated 28.12.2023 as vitiated and illegal due to non-compliance with mandatory procedural conditions under Section 168A of the CGST Act, 2017, including the absence of the GST Council's recommendation. The Court relied on prior precedent addressing jurisdictional errors, violation of natural justice, and errors apparent on the recor

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51-Day Delay in Appeal Filing Condoned Due to Genuine Reasons, Appeal Restored with Rs. 5,000 Payment Condition
Case-Laws
GST
The HC condoned a 51-day delay in filing the appeal, finding the petitioner's reasons-time taken to gather supporting documents, reconcile records, and obtain legal advice-genuine and sufficient. The appeal was restored before the 2nd respondent subject to the petitioner paying Rs. 5,000 to the specified government medical institution within two weeks of receivin

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West Bengal records 12 pc YoY growth in GST collection for July: Mamata
GST
Dated:- 5-8-2025
PTI
Kolkata, Aug 5 (PTI) West Bengal has registered a 12 per cent year-on-year growth in gross Goods and Services Tax (GST) collections for July 2025, Chief Minister Mamata Banerjee said on Monday, citing provisional figures released by the Centre.
In a post on X, Banerjee said the state collected Rs 5,895 crore in GST revenue last month, up from Rs 5,257 crore in July 2024.
“Glad to share

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Petitioner entitled to 6% statutory interest under Section 56 CGST Act on refund after 60 days delay
Case-Laws
GST
The HC held that the petitioner is entitled to statutory interest at 6% per annum on the refund amount, commencing from the day after the expiry of sixty days from the receipt of the refund application until the refund is credited. This aligns with the precedent set by the Coordinate Bench, confirming that interest accrues under Section 56 of the CGST Act, 2017. The Court d

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GST ITC Denied and Registration Cancelled Due to Non-Genuine Supplier Under Section 16(2)(c), Penalty Quashed
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GST
The HC upheld the disallowance of input tax credit (ITC) and cancellation of GST registration against the petitioner, finding that the supplier was a non-genuine dealer who failed to discharge tax liability under section 16(2)(c) of the GST Act. The petitioner failed to produce documentary evidence supporting the genuineness of supplies. Unlike precedents where rev

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HC upholds fraud findings on ITC misuse under multiple years, denies cross-examination impact, allows extended appeal deadline
Case-Laws
GST
The HC upheld the Adjudicating Authority's findings of fraudulent availment and further passing on of ITC based on invoices from non-existent entities, rejecting the petitioner's replies as insufficient to contest the investigation. The Court emphasized that establishing fraudulent ITC utilization often requires analysis across multiple financial y

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Petition Challenging GST Registration Cancellation Allowed Despite Alternative Remedies Under Section 30
Case-Laws
GST
The HC held that the petition challenging the cancellation of GST registration is maintainable despite the availability of an alternative remedy, given the nascent stage of the Act and the complexities faced by a layperson. The Court emphasized that cancellation directly impacts the petitioner's livelihood and State revenue, noting the constitutional right to carry on b

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Improper Service of Show Cause Notices Violates Natural Justice, Orders Set Aside Under Rule of Fair Hearing
Case-Laws
GST
The HC held that the Show Cause Notices (SCNs) dated 23rd September, 2023 and 4th December, 2023 were not properly served as they were uploaded only on the 'Additional Notices Tab' and were inaccessible to the Petitioner, violating principles of natural justice. Although the SCN dated 27th May, 2024 was properly uploaded, the Petitioner missed it. The impugned order

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Petition Challenging GST Registration Cancellation Dismissed for Dilatory Conduct Under Writ Jurisdiction
Case-Laws
GST
The HC dismissed the petition challenging the cancellation of the petitioner's GST registration and the associated show cause notice, finding the petitioner's conduct to be dilatory and non-compliant. The court held that there was no basis for interference under its writ jurisdiction. Consequently, the petition was disposed of without restoring the GST registration. Th

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Attorney-client privilege protects advocates from search and seizure without prima facie evidence under applicable rules
Case-Laws
GST
The HC emphasized the inviolability of attorney-client privilege, holding that search and seizure of an advocate's office, including the CPU and documents, cannot be conducted without prima facie evidence implicating the advocate beyond mere representation. The Court ruled that absent material indicating the advocate's personal involvement in alleged ill

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Petition Dismissed on Penalty Under Section 122(1)(ii) CGST Act for Fraudulent GST Registration Use
Case-Laws
GST
The HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, and related provisions, concerning fraudulent use of a second GST registration. The court found contradictions in the petitioner's claim of non-use of the second registration and noted the petitioner's failure to actively pursue the investigation since 2019. The peti

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