Goods and Services Tax

Delay of 394 Days in Appeal Under Section 107(4) GST Act Not Condoned Due to Insufficient Cause
Case-Laws
GST
The HC dismissed the petition seeking condonation of a 394-day delay in filing an appeal under Section 107 of the West Bengal GST Act, 2017. The court held that Section 107(4) permits condonation of delay only up to one month upon satisfaction of sufficient cause, and any delay beyond that without cogent reasons cannot be condoned. The reasons provided for the extensive delay we

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Refund of unutilized input tax credit on compensation cess allowed under relevant circulars and Patson Papers precedent
Case-Laws
GST
The HC held that the respondent erred in rejecting the refund claim of unutilized input tax credit on compensation cess related to zero-rated supplies, misinterpreting relevant circulars. The petitioner, engaged in manufacturing and exporting goods exempt from compensation cess, was entitled to claim refund on coal purchased for production, similar to the

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Section 73/74 GST Proceedings Cannot Be Based Solely on Turnover Discrepancy Without Fraud or Suppression Evidence

GST
The HC held that initiation of proceedings under Section 73/74 of the GST Act for tax determination based solely on the discrepancy between turnover declared in the E-way bill and Form GSTR-9, absent any allegation of fraud, willful misstatement, or suppression, is impermissible. The respondent authority lacked jurisdiction to proceed under Section 73/74 without eviden

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Recovery Proceedings Quashed for Compliance with Section 107(6) CGST Act and Circular No. 224/18/2024 GST
Case-Laws
GST
The HC examined the validity of recovery proceedings in light of the non-constitution of the GST Appellate Tribunal and compliance with Section 107(6) of the CGST Act, alongside the applicability of Circular No. 224/18/2024 GST dated 11th July, 2024. The petitioner had availed benefits under the said circular and deposited 10% of the demanded amount. The court held tha

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Registration cancellation under WBGST/CGST Act set aside after Rule 25 inquiry confirms valid business premises
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GST
The HC set aside the cancellation of registration of petitioner no. 1 under the WBGST/CGST Act, 2017, which had been initially revoked on grounds of fraud, willful misstatement, and suppression of facts regarding the existence of the business entity at the notified address. Following a directed inquiry and physical verification pursuant to Rule 25 of the WBGST/CG

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IGST Refund Denied Due to Concealment and GST Registration Cancellation Since 2018, Petition Dismissed with Costs
Case-Laws
GST
The HC dismissed the petition seeking IGST refund with interest due to concealment of material facts by the petitioner, who failed to attend the personal hearing and did not satisfactorily address queries regarding the cancellation of its GST registration since 2018. The court held that no refund can be granted without restoration of the petitioner's GST regist

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Tax and penalty demand beyond statutory period under Section 129 of Odisha GST Act quashed for late notice issuance
Case-Laws
GST
The HC held that the impugned demand for tax and penalty issued on 11th September, 2024, was beyond the statutory period prescribed under Section 129 of the Odisha GST Act, 2017, as the notice was dated 31st August, 2024. Consequently, the demand was invalid due to non-compliance with the prescribed timeline for issuance following vehicle detention. The court

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Taxpayers Moved to Large Taxpayer Unit for GST and Coal Cess Compliance from June 1, 2025
Circulars
GST – States
Certain taxpayers registered under the West Bengal Goods and Services Tax Act, 2017, have been transferred from various local charges to the Large Taxpayer Unit to enhance revenue administration. This jurisdictional change includes compliance responsibilities related to the Cess on coal under the West Bengal Primary Education Act, 1973, and the West Bengal Rural Employment an

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Tax Authority Deselects Eight Registered Persons from Audit Under Section 65 of West Bengal GST Act 2017
Circulars
GST – States
The tax authority deselected eight registered persons from audit under section 65 of the West Bengal Goods and Services Act, 2017, for the periods between April 1, 2021, and March 31, 2023. The deselection was based on reasons including cancellation of registration ab initio and referral to the National Company Law Tribunal. This decision applies immediately an

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Net FDI has fallen steeply, domestic investors gripped by 'fear': Congress slams govt
GST
Dated:- 28-7-2025
PTI
New Delhi, Jul 28 (PTI) The Congress on Monday claimed that the net foreign direct investment has fallen steeply while domestic investors are gripped by “fear and uncertainty”, as it asked the government to support incomes, end its “crony capitalist and tax terrorism” policies, fix the GST, and protect Indian industries from Chinese dumping.
The opposition party's assertion came after Finance Minister Nirmala Sitharaman's reported remarks that India’s private sector investment has not kept pace with the growing public expenditure.
In a post on X, Congress general secretary in-charge communications Jairam Ramesh sai

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h awaits fundamental reform, Ramesh argued.
Finally, the “dumping” of cheap imports from China which is taking place despite the loss of Indian territory in Ladakh has also led to the closure of domestic manufacturing units, foreclosing the possibility of new investments, he said.
“Acknowledgment is the first step. Now comes the hard part the government needs to take action to support incomes, put an end to its crony capitalist and tax terrorism policies, fix the GST, and protect our industries from Chinese dumping,” Ramesh said.
The Congress has been attacking the government over its handling of the economy, claiming the issues of rising prices, decreasing private investment and stagnating wages were hitting the common people hard. P

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Adjudicating and appellate orders set aside for violating natural justice under GST Act and EPCG Scheme, case remanded for fresh decision
Case-Laws
GST
The HC set aside both the adjudicating authority's order dated 27.07.2023 and the appellate authority's order dated 21.05.2024, finding a violation of natural justice due to failure to consider the petitioner's reply and supporting circulars. The adjudicating authority did not provide reasoned or speaking orders, neglecting to analyze th

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Recovery of CGST before appeal period expiry was wrongful; refund with interest ordered under relevant statute
Case-Laws
GST
The HC held that the recovery of CGST from the petitioners' account prior to the expiration of the appeal filing period was erroneous. The Assistant Commissioner acknowledged the recovery was made by mistake. Consequently, the respondent is directed to rectify the error by refunding or reversing the erroneously recovered amount to the petitioners' account, along w

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Electronic Credit Ledger Payment Discharges GST Liability; Sec. 74 Not Applicable Without Wilful Misstatement or Suppression
Case-Laws
GST
The HC held that since the entire tax liability was discharged through the electronic credit ledger before any intimation or show-cause notice, and there was no wilful mis-statement or suppression by the petitioner, the provisions of Sec. 74 of the GST Act are inapplicable. The petitioner's failure to offset the tax liability from the credit ledger w

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Denial of Input Tax Credit on Motor Vehicle Expenses Upheld Under Sections 16(1), 16(2), and 17(5) of CGST Act
Case-Laws
GST
The HC upheld the denial of input tax credit (ITC) claimed on invoices related to motor vehicle purchase, repair, and maintenance, finding violations of Sections 16(1), 16(2), and 17(5) of the CGST Act, 2017, and Section 20 of the IGST Act, 2017. The petitioner failed to demonstrate payment to sundry creditors within the mandatory 180-day period as required under

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Order under Sec. 129(3) GST quashed for violating natural justice by denying proper hearing opportunity
Case-Laws
GST
The HC quashed and set aside the impugned order of tax and penalty levy under Sec. 129(3) of the GST Act due to a flagrant violation of principles of natural justice. The respondent authorities passed the order on the same day as the interception of goods without granting the petitioner adequate opportunity to respond to the show-cause notice, despite the statutory seven

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Ex-Parte Assessment Order Quashed for Violating Natural Justice Under Section 75(4) of BGST Act 2017
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GST
The HC held that the impugned ex-parte assessment order and subsequent demand under Form DRC 07 were invalid due to violation of natural justice principles, specifically non-service of proper notices and failure to grant an opportunity of hearing as mandated by Section 75(4) of the BGST Act, 2017. The Court clarified that uploading notices under incorrect headings did not s

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Software developer booked for GST evasion, house raided in Nashik
GST
Dated:- 27-7-2025
PTI
Nashik, Jul 27 (PTI) The Goods and Services Tax (GST) department conducted a raid at the house of a software developer accused of tax evasion and creating fake invoices in Maharashtra's Nashik, an official said on Sunday.
A team from the Pune Goods & Services Tax (GST) intelligence department raided the house of Shrikant Prasad Parhe in the Nashik Road area on Saturday, the official said.
A

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Tax Authority Extends GST Audit Completion Period for 2021-2022 Audits Under Relevant State GST Act
Circulars
GST – States
The tax authority extended the audit completion period under the relevant state GST Act for audits commencing between April 1, 2021, and March 31, 2022, due to delays caused by requests from audited parties for additional time to produce accounting records. The original three-month completion requirement from the audit start date was deemed insufficient. The extensi

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Penalty under Section 129(3) GST Act quashed due to technical glitch, no intent to evade tax found
Case-Laws
GST
The HC set aside the penalty imposed under section 129(3) of the GST Act for non-filing of Part-B of the e-way bill, finding no intent to evade tax. The petitioner demonstrated that the omission was due to a technical glitch, a fact undisputed in the record. The Court relied on precedents affirming that mere non-filing of the e-way bill does not attract penalty absent a tax e

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HC refuses extraordinary relief in ITC blocking under Rule 86A, emphasizing factual inquiry and evidence-based decisions
Case-Laws
GST
The HC declined to exercise extraordinary jurisdiction under Articles 226 and 227 in a petition challenging the blocking of input tax credit under Rule 86A of the CGST Rules, 2017, relating to alleged non-existent suppliers. The Court emphasized that Rule 36 requires documentary evidence for claiming input tax credit, and fact-finding on the genuineness

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PVC Raincoats Classified Under HSN 3926 as Plastic Articles, Attracting 18% GST Under Schedule III Entry 111
Case-Laws
GST
The AAAR held that PVC raincoats are correctly classified under HSN Code 3926 as plastic articles, not under HSN Code 6201 for textile apparel, since PVC is a synthetic polymer and not a woven textile. The mutually exclusive nature of Chapters 39 and 62 precludes classification of PVC raincoats as textile garments. Consequently, the GST rate applicable to PVC rainco

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Section 93 CGST Act: Recovery Proceedings Against Deceased's Property Set Aside, Legal Representatives Allowed to Proceed
Case-Laws
GST
The HC set aside the impugned order dated 22 December 2023 concerning recovery proceedings against the immovable properties of the petitioner's deceased wife under Section 93 of the CGST Act, 2017. The court granted liberty to proceed against the legal representatives of the deceased in accordance with the law. Consequently, the Form GST DRC-16 order da

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Ex-Parte Order Set Aside for Violating Rule 142 CGST Rules, Ensuring Fair Hearing Under Section 73 CGST Act
Case-Laws
GST
The HC set aside the impugned ex-parte order due to non-compliance with Rule 142 of the CGST Rules, 2017, and violation of natural justice principles. Although electronic service of notice under the GST regime is generally upheld, the Court found the procedural irregularity and lack of a reasonable opportunity to be heard prejudicial in the present case. Considering

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Writ Petition on Alleged Rs. 63.83 Crore ITC Fraud Dismissed; Appeal Allowed Under Section 107 CGST Act
Case-Laws
GST
The HC declined to exercise writ jurisdiction in a case involving allegations of fraudulent availment of ITC amounting to approximately Rs. 63.83 crores by 23 fake firms. Citing precedent, the Court held that writ petitions challenging such allegations are ordinarily not maintainable due to the significant impact on the GST regime and the exchequer. Although the petition

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Retrospective Extension Allows Rectification of Orders on Wrongful Input Tax Credit Claims Under CGST Section 16(4)
Case-Laws
GST
The HC held that the retrospective extension of the time limit to avail input tax credit under sub-section (4) of Section 16 of the CGST Act, as per the Ministry of Finance circular dated 15-10-2024, permits taxpayers to seek rectification of orders passed under Sections 73, 74, 107, or 108 of the CGST Act regarding wrongful input tax credit claims. Pursuant

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