Goods and Services Tax

Section 73(1) mandates proper Show Cause Notice with e-signature; orders without it violate natural justice and are set aside.
Case-Laws
GST
The HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot be replaced by a summary in GST DRC-01 or by attaching the tax determination statement. The impugned orders passed under Section 73(9) without a valid SCN violated statutory requirements and principles of natural justice, pa

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Bengal’s GST collections rise 12pc in July; state outpaces Jharkhand, Odisha in monthly growth
GST
Dated:- 1-8-2025
PTI
Kolkata, Aug 1 (PTI) West Bengal reported a robust 12 per cent year-on-year growth in gross Goods and Services Tax (GST) collections for July, clocking Rs 5,895 crore compared to Rs 5,257 crore in the same month last year, according to provisional figures released by the Centre.
This marks a steady improvement in consumption and business activity in the state, putting it ahead of some of its eastern peers in terms of monthly growth.
However, cumulative GST revenues for the fiscal year so far present a mixed trend.
West Bengal’s post-settlement SGST — the state’s share after IGST apportionment — for

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Gross and Net GST revenue collections for the month of July, 2025
GST
Dated:- 1-8-2025

 
The gross and net GST revenue collections for the month of July, 2025.
 
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Document 1
GST Gross and Net Collections as on 31/07/2025 (Amount in crores)
MonthlyYearly
GST CollectionsJul-24Jul-25% GrowthJul-24Jul-25% Growth
ABCD = C/B- 1EFG = F/E- 1
A.1. Domestic
CGST32,38635,4701,41,2681,54,095
SGST40,28944,0591,74,8081,90,601
IGST49,43751,9102,06,4062,28,861
CESS11,92311,58447,57147,960
Gross Domestic Revenue1,34,0361,43,0236.7%5,70,0526,21,5179.0%
A.2. Imports
IGST47,00951,6261,64,7561,92,050
CESS1,0301,0864,0864,532
Gross Import Revenue48,03952,7129.7%1,68,8411,96,58116.4%
A.3. Gross GST Revenue(A.1+A.2)
CGST32,38635,4701,41,2681,54,095
SGST40,28944,0591,74,8081,90,601
IGST96,4471,03,5363,71,1614,20,911
CESS12,95312,67051,65752,491
Total Gross GST Revenue1,82,0751,95,7357.5%7,38,8948,18,09910.7%
B.1. Domestic Refunds
CGST1,9703,31710,66913,962
SGST2,4454,54

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1.7%6,55,9747,11,1288.4%
Note : The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during July, 20251
(Rs. in crore)
State/UTJul-24Ju-25Growth (%)
Jammu and Kashmir629599-5%
Himachal Pradesh85495011%
Punjab2,0692,32312%
Chandigarh233221-5%
Uttarakhand1,7001,7744%
Haryana9,08210,14912%
Delhi5,9646,0572%
Rajasthan4,3694,5644%
Uttar Pradesh9,1259,7607%
Bihar1,5691,81316%
Sikkim32540123%
Arunachal Pradesh81889%
Nagaland587022%
Manipur6843-36%
Mizoram3931-21%
Tripura7210141%
Meghalaya14217826%
Assam1,3701,4707%
West Bengal5,2575,89512%
Jharkhand3,1353,040-3%
Odisha4,9254,9911%
Chhattisgarh3,3193,180-4%
Madhya Pradesh3,6834,32918%
Gujarat11,01511,3583%
Dadra and Nagar Haveli and Daman & Diu33939517%
Maharashtra28,97030,5906%
Karnataka13,02513,9677%
Goa593586-1%
Lakshadweep11-52%
Kerala2,4932,7219%
Tamil Nadu10,49011,2968%
Puducherry2252459%
Andaman and Nicobar Islands395231%
Telangana4,9405,41710%
And

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,1779%
Odisha6,4386,4270%9,1398,282-9%
Chhattisgarh3,0443,1794%5,0734,852-4%
Madhya Pradesh4,7285,31412%12,16712,042-1%
Gujarat15,50216,97510%23,70925,9269%
Dadra and Nagar Haveli and Daman and Diu2642650%393340-14%
Maharashtra38,28341,7899%56,01362,83212%
Karnataka15,21417,12513%26,95127,6363%
Goa8848921%1,4451,4531%
Lakshadweep2385%283318%
Kerala4,9475,2907%10,70410,516-2%
Tamil Nadu14,80716,30610%24,89625,0341%
Puducherry1801969%475425-11%
Andaman and Nicobar Islands82853%21924210%
Telangana6,8927,4778%14,20314,5613%
Andhra Pradesh5,0865,2533%11,18210,909-2%
Ladakh748413%2032219%
Other Territory62125100%30154080%
Grand Total1,74,8081,90,6019%3,20,5093,34,4844%
2 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs
Table 3 : State Wise/ Approving Authority wise Dor
Period Apr-25 to Jul-25
(Rs. In Crores)
state_CdStateCollection by Central FormationsCollection by State FormationsTOTALGrowth in 2025-26 (

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Pradesh9,30,9144,5266,1356,6563,27120,58611,03,7585,3937,0376,2162,50321,1539,91913,17212,8735,77541,7384.6%3.5%4.1%
10Bihar3,01,0348601,4578466263,7873,71,1821,2252,166442623,8952,0843,6231,2886887,68215.2%17.4%16.3%
11Sikkim4,894617773808766,64810212655507831632031,29311,65916.8%28.8%22.2%
12Arunachal Pradesh8,7408610519021112,22118522638144927133157165923.1%50.0%40.2%
13Nagaland4,53752691421386,695759331520412716246734241.2%45.6%43.8%
14Manipur6,0063039101809,04497121240242127161341322-5.9%16.9%10.2%
15Mizoram3,6892337160765,281345170915788220167-23.3%-29.2%-26.7%
16Tripura13,964658320016919,924961263902611612096004305.9%18.8%13.4%
17Meghalaya12,9097790248542019,18313416518864932112554361191346.6%11.6%25.4%
00 18Assam1,03,0127921,0576932362,7781,27,2981,0801,4051,0832483,8161,8722,4621,7764846,5949.3%12.3%11.0%
19West Bengal3,30,5922,8493,6343,95061711,0524,74,0604,4095,2363,9091,35014,9047,2588,8707,8601,96725,95513.7%10.5%11.9%
20Jharkhand92,8111,0181,2882,5501765,0321,23,3161,547

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Gross GST mop-up rises 7.5 pc to Rs 1.96 lakh cr; refunds jump 67 pc in Jul
GST
Dated:- 1-8-2025
PTI
New Delhi, Aug 1 (PTI) Gross GST collection increased 7.5 per cent to about Rs 1.96 lakh crore in July on higher domestic revenues.
Gross Goods and Services Tax (GST) mop-up was Rs 1.82 lakh crore in July 2024. Last month, the collection was Rs 1.84 lakh crore.
The gross domestic revenue grew 6.7 per cent to Rs 1.43 lakh crore, while tax from imports rose 9.5 per cent to Rs 52,712 c

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Provisional Bank Account Attachment Lifted After Appeal and Pre-Deposit Under Section 107(7) CGST Act, 2017
Case-Laws
GST
The HC held that the provisional attachment of the bank account was unsustainable following the filing of an appeal accompanied by the requisite pre-deposit under Section 107(7) of the CGST Act, 2017. The Court affirmed that the filing of the appeal with the pre-deposit automatically operates as a stay on the impugned order, thereby rendering the attachment ineffecti

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Orders on revised refund claims barred by limitation under Notification 02/2019-CT set aside for fresh adjudication
Case-Laws
GST
The HC set aside the impugned orders dated 18.02.2021, 28.10.2020, and 27.01.2021 passed by the respective respondents concerning revised refund claims barred by limitation under Notification No. 02/2019-CT. The court held that the applicability of the Apex Court's suo motu judgment, Circular No. 157/13/2021-GST, and Notification No. 13/2020 CT requires recon

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GST Demand Quashed Under Unregistered JDA; No Double Taxation as Developer Paid Full GST Liability
Case-Laws
GST
The HC quashed the impugned adjudication order and related summary order demanding GST payment from the petitioner under an unregistered Joint Development Agreement (JDA). The Court held that the JDA did not effectuate any transfer or assignment of rights by the petitioner to the developer. Since the developer, a registered person, had already discharged the entire GST liabil

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Detention and Penalty Under GST Section 129 Quashed Due to No Intent to Evade Tax
Case-Laws
GST
The HC quashed the detention and penalty orders under section 129 of the GST Act due to the absence of intent to evade tax. Although the e-way bill omitted the transporter's name, the truck number and other details were provided, and the goods were transported within Delhi as per the tax invoice and e-way bill. The Court found no evidence of tax evasion or misrepresentation, noting the appell

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SCN Issued Within Three-Month Limit Under Section 73 CGST Act; Petitioner Given Fair Hearing and Appeal Rights
Case-Laws
GST
The HC held that the impugned SCN issued on 30th November 2024 was within the three-month limitation period prescribed under Section 73 of the CGST Act, preceding the order dated 28th February 2025. The SCN and subsequent order were therefore not time-barred or beyond jurisdiction. The Court found that the Petitioner was afforded adequate opportunity to file a rep

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Stay on duplicate GST demand upheld under Section 73, preventing multiple proceedings and harassment
Case-Laws
GST
The HC held that issuance of multiple SCNs on the same subject matter and period by different authorities results in multiplicity of proceedings, causing harassment and conflicting decisions. The SCN dated 03.08.2024 issued by DGGI, pending before the High Court of Karnataka with a subsisting stay, precluded respondent no. 1 from adjudicating the matter, as it would duplica

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Bail Granted Under Section 483 B.N.S. for Accused in Input Tax Credit Irregularity Case with Conditions
Case-Laws
GST
The HC granted bail to the petitioner accused of irregularly availing input tax credit through issuance of goods-less invoices without actual supply. Considering the case's triability exclusively by a judicial magistrate, compounding potential up to Rs. 5 crore with Rs. 1,37,27,000 already deposited, absence of criminal antecedents, and the petitioner's judicial custody

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Notification excludes March 2020 to Feb 2022 from limitation under Sections 54 and 55 of CGST Act for refund claims
Case-Laws
GST
The HC held that the Notification dated 05 July 2022 excludes the period from 01 March 2020 to 28 February 2022 from the limitation period for filing refund applications under Sections 54 and 55 of the CGST Act. Consequently, the 1st and 2nd Respondents erred in rejecting the refund claim on the ground of limitation. The impugned orders dated 22 June 2022 and

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Appellate Authority to Restore Appeal on Filing Self-Certified Copy Under Relevant Rules Within 15 Days
Case-Laws
GST
The HC set aside the impugned order dismissing the appeal due to non-submission of a self-certified copy of the order appealed against. The petitioner was granted liberty to file the self-certified copy before the Appellate Authority within fifteen days. Upon timely filing, the appeal shall be restored and adjudicated on merits expeditiously, preferably within two months

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Tax Liability Confirmed Despite Limitation Plea Under GST Act Section 74(10); Appeal Allowed Under Section 107
Case-Laws
GST
The HC upheld the impugned order confirming tax liability on the deceased individual, rejecting the limitation plea under Section 74(10) of the GST Act by applying Section 9 of the General Clauses Act, 1897. The limitation period commenced from 06.02.2020, making the order dated 05.02.2025 timely. Procedural compliance was affirmed as notices were properly served

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Constitutional Validity Upheld for Blocking ITC Under Rule 86A Without Prior Hearing to Prevent Fraud
Case-Laws
GST
The HC upheld the constitutional validity of Rule 86A of the CGST Rules, 2017, and the related CBIC Circular, which permit blocking of Input Tax Credit (ITC) without prior hearing when there is reason to believe the credit was fraudulently availed or is ineligible. The Court recognized that immediate blocking is necessary to prevent irrecoverable loss, and the absence of p

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IGST and penalty upheld for goods detained due to missing Part B of E-way bill under Rule 138 MPGST
Case-Laws
GST
The HC upheld the levy of IGST and penalty for detention of goods due to non-generation of Part B of the E-way bill, despite the consignment being accompanied by a tax invoice with a Letter of Undertaking number, consignment note, and letter of credit. The court affirmed that under Rule 138 of the MPGST Rules, both Part A and Part B of FORM GST EWB-01 must be generated elect

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Section 107(4) timeline is directory, Limitation Act applies, natural justice violated under Sections 73 and 75
Case-Laws
GST
The HC set aside the impugned orders of the Appellate Authority and the Proper Officer, holding that the timeline under Section 107(4) of the WBGST Act is directory, not mandatory, and the Limitation Act applies. The appellant demonstrated sufficient cause for condonation of delay in filing the appeal. The court found a violation of natural justice principles as

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GST Registration Restored Under CGST Act 2017 on Condition of Rs. 21,500 Payment Within Two Weeks
Case-Laws
GST
The HC directed the restoration of the Petitioner's GST registration under the CGST Act, 2017, conditional upon payment of outstanding dues amounting to Rs. 21,500/- within two weeks from the order's upload date. Immediate restoration of registration was ordered to enable the Petitioner to discharge the dues. The Petitioner undertook to remit the demanded amount within 48 hour

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Retrospective GST Cancellation Set Aside for Lack of Documents; Fresh Inspection Ordered Under GST Rules
Case-Laws
GST
The HC set aside the retrospective cancellation of the petitioner's GST registration due to non-production of requisite documents, including the Aadhaar Card. Noting the petitioner's submission of a new rent agreement and availability of all necessary documents, the court directed a fresh inspection by the relevant authorities at the petitioner's new premises. The autho

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GST registration cancellation set aside; petitioner allowed to file pending returns and pay dues within 4 weeks for revival under Section 29
Case-Laws
GST
The HC set aside the cancellation order of the petitioner's GST registration dated 31st July 2024, allowing the petitioner a final opportunity to file the pending returns for the entire default period. The petitioner must pay the outstanding tax, interest, fines, and penalties within four weeks from the date of the order. Upon complia

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Adjudication Quashed for Ignoring Annual Returns and Improper ITC Reconciliation Under GST Rules
Case-Laws
GST
The HC quashed the adjudication and summary orders for failure to consider the petitioner's annual returns for 2018-19 and 2019-20, relying solely on GSTR-2A and GSTR-3B. The court held that the respondents were obligated to evaluate the annual returns, reconcile ITC claims across years, and account for ITC reversals via DRC-03. The impugned order, premised on an alleged excess

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Court orders fresh review of petitioner's documents despite late submission and format issues under procedural rules
Case-Laws
GST
The HC held that the petitioner's documents, though submitted belatedly to the first respondent, were not considered due to non-compliance with the prescribed format and timing. The second respondent also declined to admit these documents on appeal, citing procedural defaults and dismissal of the appeal. The court found that the first respondent erred in dis

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Petitioner entitled to opportunity to submit evidence for ITC claim under Sections 16(2)(c) and 16(4) CGST/SGST
Case-Laws
GST
The HC set aside the impugned order to the extent it denied the petitioner's claim of input tax credit (ITC) under Sections 16(2)(c) and 16(4) of the CGST/SGST Acts, on the ground that the petitioner could not trace the suppliers involved in the relevant transactions. Relying on precedent where a similar petitioner was granted an opportunity to submit requisite d

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Special Leave Petition dismissed; statutory appeal must be filed within 30 days with pre-deposit as per rule
Case-Laws
GST
The SC dismissed the Special Leave Petition, affirming the High Court's directive that the petitioners must pursue their statutory appeal within 30 days, accompanied by the requisite pre-deposit. The Court emphasized the availability of an alternative remedy and underscored the principles of natural justice, noting the absence of an opportunity for cross-examination

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SC upholds refund formula under Rule 89(5) CGST/SGST Rules for unutilized input tax credit (5)
Case-Laws
GST
The SC dismissed the Special Leave Petition challenging the applicability of the refund formula under Rule 89(5) of the CGST/SGST Rules, 2017 and related notifications. The Court upheld the validity of the formula for refund of unutilized input tax credit, rejecting claims of ambiguity or unworkability. It affirmed the High Court's view that although the formula may produce certa

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