Goods and Services Tax

Separate SCNs under Sections 73 and 74 valid; petitioner must use appeal, not writ, for GST demands
Case-Laws
GST
The HC held that issuance of separate SCNs under Sections 73 and 74 of the WBGST/CGST Act for the same period is valid, as Section 73 pertains to tax short paid without fraud, while Section 74 addresses fraud or wilful suppression. The petitioner's challenge to the SCN's vagueness was rejected, noting adequate particulars were provided per statutory requirements and the peti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Retiring Partner Remains Liable Under Section 90 CGST Act Without Timely Retirement Notice
Case-Laws
GST
The HC dismissed the writ petition seeking to set aside the summoning order and restrain respondents from attaching the petitioner's property. The Court held that a retiring partner's liability under the CGST Act continues until a written intimation of retirement is duly served on the Commissioner within one month of retirement. The petitioner failed to provide timely notice of retir

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

HC upholds Sections 69 and 132 of CGST Act on arrest and punishment powers under Article 246A
Case-Laws
GST
The HC dismissed the challenge to the vires of Sections 69 and 132 of the CGST Act, 2017, which confer power to arrest and prescribe punishment, holding that the contention lacked merit in light of the recent Supreme Court decision in Radhika Agarwal v. Union of India. The SC upheld the constitutional validity of these provisions, affirming that Article 246A grants Parliament excl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Writ Petition Allowed Against Duplicate Assessment Order Under DRC 01; Earlier Assessment Prevents Repetition
Case-Laws
GST
The HC allowed the writ petition challenging the impugned assessment order issued following notice in DRC 01, noting that the petitioner had already undergone an assessment for the same period by the State Tax Officer. The court held that the statutory scheme precludes duplication of assessment proceedings for the identical period. Consequently, the impugned order

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Stay on GST recovery upheld under Section 112(9) after petitioner meets pre-deposit conditions in tax dispute
Case-Laws
GST
The HC disposed of the writ petition concerning the non-constitution of the GST Tribunal and the petitioner's request for a stay on recovery proceedings pending appeal. The petitioner had already deposited 10% of the tax demand and agreed to deposit an additional 10% of the remaining amount. In light of the Government of India's circular and the petitioner's undert

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CGST Ludhiana unearths Rs 260 cr fake billing scam in iron, steel sector; 2 arrested
GST
Dated:- 25-7-2025
PTI
Chandigarh, Jul 25 (PTI) Based on specific intelligence, the officers of Central Goods & Services Tax Commissionerate, Ludhiana, conducted multiple search operations at Mandi Gobindgarh unearthing a syndicate involved in availing and passing on fake Input Tax Credit (ITC) in the iron and steel sector using five firms.
CGST Ludhiana conducted multiple search operations at M

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petition dismissed for maintainability; appeal allowed under Section 107 of GST Act with no natural justice violation
Case-Laws
GST
The HC dismissed the petition on maintainability grounds, holding that the petitioner has an alternative efficacious remedy by way of appeal under Section 107 of the GST Act. The court found no violation of natural justice, as the petitioner was not entitled to cross-examine departmental officers who issued summons or arrest memos. Further, the petitioner r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Writ petition quashed on terms under DRC 01; petitioner to deposit 25% disputed tax within 30 days
Case-Laws
GST
The HC disposed of the writ petition by quashing the impugned order, acknowledging the petitioner's failure to respond to the notice in DRC 01. The Court, following its prior approach in similar cases, granted relief on terms rather than outright dismissal. The petitioner was directed to deposit 25% of the disputed tax in cash from the Electronic Cash Register within thirty d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Fresh GST registration must be granted if appeal with pre-deposit is filed under Section 107(7) CGST Act
Case-Laws
GST
The HC held that the non-grant of fresh GST registration to the petitioner, whose Order-in-Original is under appeal with the requisite pre-deposit paid, cannot be considered final. Pursuant to Section 107(7) of the CGST Act, the impugned order stands automatically stayed upon filing the appeal and payment of the mandatory pre-deposit. Consequently, the petitioner shall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Suo Motu Order Under Section 108 GST Act Set Aside for Lack of Jurisdiction and Natural Justice Violation
Case-Laws
GST
The HC set aside the impugned suo motu order passed under Section 108 of the Chhattisgarh GST Act, 2017, on grounds of violation of natural justice and lack of jurisdiction at the time of issuance. The Court held that the revisional authority was not validly empowered to pass the order on 01.06.2019, as the relevant notification authorizing such authority was issued on

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Order set aside over GSTR-3B and GSTR-2A mismatch; petitioner to deposit 25% disputed tax under Section 143(1)
Case-Laws
GST
The HC set aside the impugned order dated 12-4-2024 relating to the assessment year 2018-19, which involved a discrepancy between GSTR-3B and GSTR-2A. The petitioner was directed to deposit 25% of the disputed tax amount as admitted by counsel for both parties within four weeks from receipt of the order. Upon compliance, the petition was disposed of.
TMI Updat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

SC upholds that regulatory fees by CERC and DERC are not taxable under Section 2(17) of CGST Act
Case-Laws
GST
The SC dismissed the Special Leave Petitions challenging the levy of GST on regulatory fees collected by CERC and DERC. The Court upheld the High Court's finding that the regulatory functions performed by these Commissions do not constitute “business” under Section 2(17) of the CGST Act. Consequently, revenue derived from such regulatory activities is not taxable under the CGST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Delay in filing appeal condoned due to medical reasons; hearing must be granted despite limitation rule
Case-Laws
GST
The HC found the appellate authority's rejection of the appeal on limitation grounds justified but, referencing relevant Supreme Court and HC precedents, held that the right to a hearing on appeal cannot be denied solely due to delay. Considering the petitioner's medical condition and supporting documents, the court condoned the delay in filing the appeal. The matter was

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 129(3) CGST Act requires reasoned final order after show cause notice even if tax paid under protest
Case-Laws
GST
The SC held that under Section 129(3) of the CGST Act, the proper officer is mandatorily required to pass a reasoned final order after issuing a show cause notice, even if tax and penalty have been paid under protest. The deemed conclusion of proceedings under Section 129(5) does not dispense with this requirement nor imply waiver of the right to challenge the levy.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Govt facilities have spurred industrial growth, boosted GST collection: Gujarat CM
GST
Dated:- 24-7-2025
PTI
Ahmedabad, Jul 24 (PTI) Gujarat Chief Minister Bhupendra Patel on Thursday noted facilities and incentives provided by the government have helped in the growth of industries and also boosted Goods and Services Tax (GST) collection.
He said people are paying taxes without hesitation as they realize the money generated thus is being utilised for their own welfare and also of those in need of government's support.
The CM was speaking after inaugurating as well as laying foundation stones for development projects worth Rs 358.37 crore for Banaskantha district.
Among the projects inaugurated by the CM included a new bus sto

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d for their welfare itself. Government schemes are benefiting every deserving citizen. This is the reason why the country's tax revenue has increased in recent times,” said Patel.
“India's GST collection was more than Rs 2 lakh crore in just one month (May). A trader can pay tax only when his business does well. You will need good roads, electricity and water connection at industrial estates for running a business. Only then you will earn well and eventually pay taxes. So facilities are also important,” opined the CM.
He highlighted it was PM Modi who brought the idea of '100 per cent saturation' wherein each and every eligible beneficiary is identified and covered under a scheme meant for him/her.
“The PM not only thinks about the curre

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

State tax issues 6,000 GST notices using UPI data; traders protest, department allows evidence submission under GST rules
News
GST
A state tax authority issued nearly 6,000 GST demand notices to traders based on UPI transaction data, alleging unregistered turnover exceeding statutory thresholds. The notices are preliminary and recipients may respond with evidence to prove exemption or justify non-registration, which can lead to withdrawal of notices. Traders' associations have protested

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Registration cancellation quashed for lack of reasons and violation of Section 29 GST Act principles of natural justice
Case-Laws
GST
The HC set aside the cancellation of the petitioner's registration, finding that the impugned order lacked application of mind and did not assign reasons, thereby violating principles of natural justice. The cancellation was not in accordance with the prescribed grounds under Section 29 of the GST Act. The petitioner's revocation application was wrongly r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

HC cancels wrong tax order based on GSTR-9 errors, directs payment of admitted tax and fresh assessment under GST Section 161
Case-Laws
GST
The HC quashed the impugned order dated 15.02.2025, which had assessed the petitioner to pay higher tax based on erroneous GSTR-9 figures and incorrect taxable value. The petitioner is directed to deposit the admitted tax liability of Rs. 2,00,000 within 30 days from receipt of the order and file a reply to the show cause notice within the prescribe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

HC quashes order on wrongful input tax credit reversal; case remitted for fresh adjudication under GST DRC 01
Case-Laws
GST
The HC quashed the impugned order relating to wrongful availment of input tax credit on a motor vehicle, noting the petitioner had already reversed the credit in the GSTR-3B return for March 2021. The petition was disposed of at admission, granting the petitioner an opportunity to explain the reversal despite the initial wrongful claim in December 2020. The matter

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petition Dismissed Over Rejected GSTR 3B Rectification; No Error Found in Original Assessment Order
Case-Laws
GST
The HC dismissed the petition challenging the rejection of a rectification application concerning a mismatch in Form GSTR 3B due to a supplier's failure to file Form GSTR-01. The petitioner failed to respond to the show cause notice, leading to the issuance of the assessment order. The rectification application was rejected as no error apparent on the face of the record exis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Anticipatory Bail Granted in Fake GST Bills Case Under Section 132(1)(i) CGST Act, No Custodial Interrogation Needed
Case-Laws
GST
The HC granted anticipatory bail to the petitioner accused of creating fictitious firms to issue fake GST bills, charged under Section 132(1)(i) of the CGST Act and multiple IPC provisions including conspiracy, criminal breach of trust, forgery, and cheating. The court held that custodial interrogation was unnecessary as there was no risk of evidence tamperi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Proper service of order under Section 73 WBGST/CGST Act via portal and email upheld; 10% deposit directed for appeal hearing
Case-Laws
GST
The HC held that the service of the order under section 73 of the WBGST/CGST Act, 2017 was proper, having been uploaded on the portal and communicated via email. Although the petitioner's explanation for preferring the appeal was not fully satisfactory, the court accepted the partial explanation and, considering the absence of a constituted appellate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

AAP govt stabilised state's declining economy: Punjab FM
GST
Dated:- 23-7-2025
PTI
Derabassi (Pb), Jul 23 (PTI) Punjab Finance Minister Harpal Singh Cheema on Wednesday said the AAP government has successfully stabilised the state's declining economy during its three-year tenure.
He emphasised that consistent efforts are underway to further enhance Punjab's performance in gross state domestic product (GSDP) and other key economic indicators.
He was addressing a gathering at an even

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST notice row: Won't pursue cases 2-3 years old, assures CM; traders withdraw strike call
GST
Dated:- 23-7-2025
PTI
Bengaluru, Jul 23 (PTI) With small traders in Karnataka going on the warpath over the government issuing GST notices based on UPI transactions and the opposition backing them, the state government on Wednesday announced that cases ranging between 2-3 years won't be pursued, prompting the trade bodies to call of their proposed agitation on July 25.
Although, the government asserted that the action of issuing notices was within the framework of law.
On Wednesday, Chief Minister Siddaramaiah held discussions with traders' associations, which raised concerns about confusion over the GST notices, many of which include loan amounts and personal transactions.
State BJP President B Y Vijayendra accused the CM of setting targets for the Commercial Taxes Department, which had issued the notices to small and micro traders. While urging the government to withdraw th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tax net,” he said.
He clarified that businesses dealing exclusively in exempted goods will not be required to register.
The chief minister, in a statement, said that notices were issued only to traders with UPI transactions exceeding Rs 40 lakh, primarily to prompt GST registration.
Siddaramaiah reaffirmed his commitment to supporting small traders and ensuring lawful business practices.
He said the government will assist in timely tax payments and strengthen the existing helpline for better accessibility.
Several traders' associations had earlier called on these businesses to boycott UPI transactions and announced a statewide strike on Friday.
Lashing out at the ruling Congress over the matter, Vijayendra accused Siddaramaiah of setting targets for the Commercial Tax Department “The Commercial Tax Department issuing GST notices to small and micro traders has sparked widespread concern. These traders are deeply worried, while the chief minister and his ministers are attempt

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ill be dropped.
The top tax official termed the issuing of notices as within the framework of law.
“When a person reaches the threshold limit of Rs 20 lakh for services or Rs 40 lakh for goods, it is mandatory for the person to get registered under the GST Act to take registration and declare his turnover,” the officer told PTI.
“The registration empowers the trader to collect taxes from the consumers and pay it to the government. These taxes are meant for the government, but when the dealers collect them and fail to remit them, they are treated as unregistered persons, and we issue notices accordingly,” she added.
The department, she said, cannot individually identify every trader evading registration. Instead, the Services Analysis Wing at the department's head office used reliable sources such as UPI transaction data to flag potential defaulters.
“If a person has transacted over Rs 20 lakh for services or Rs 40 lakh for goods in a year through UPI, it indicates that they m

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CM Siddaramaiah says 3-yr-old tax arrears won't be pursued, traders call off strike
GST
Dated:- 23-7-2025
PTI
Bengaluru, Jul 23 (PTI) Karnataka Chief Minister Siddaramaiah on Wednesday announced that the state government will not pursue tax notices issued to traders for arrears on exempted goods and services over the past three years. Following this, traders agreed to call off their planned strike on July 25 in the city.
The protest had been triggered by tax notices linked to Unified Payment Interface (UPI) transactions, with traders in parts of Bengaluru and across Karnataka “calling for a boycott of UPI payments.” According to the Commercial Taxes Department, around 6,000 such notices were issued across the state based on UP

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ut confusion among small traders over GST notices, many of which include loan amounts and personal transactions.
The chief minister said the government will not pursue these arrears and will ensure traders do not face problems—provided they register with the Commercial Tax Department.
“Traders must register. Registration is mandatory because everyone needs to be brought within the tax net,” he said.
He clarified that businesses dealing exclusively in exempted goods will not be required to register.
“We will not pursue notices pertaining to goods and services that are exempted—such as bread, milk, essential food items, fruits and vegetables, flowers, and tender coconut,” Siddaramaiah explained.
He also announced the setting up of a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =