Goods and Services Tax

Rehabilitation Services Not Exempt Under Entry 74A Without Clinical Establishment Registration, GST Applicable at 18%
Case-Laws
GST
The AAR held that the applicant, engaged in rehabilitation services, is not eligible for exemption under Entry 74A of the Exemption Notification as it does not qualify as an educational or medical establishment due to lack of registration under the Kerala Clinical Establishments Act, 2018. The municipal registration and MSME certificate were deemed insuffic

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Marine Engines and Spares for Fishing Vessels Attract 5% GST Under Serial No. 252 of Schedule I
Case-Laws
GST
The AAR held that marine engines (HSN 8408), their spares (HSN 8409), and marine gearboxes (HSN 8483) supplied as parts of fishing vessels classified under Customs Tariff Heading 8902 attract a concessional GST rate of 5% under Serial No. 252 of Schedule I, Notification No. 01/2017-Central Tax (Rate). Classification remains under Chapter 84, but concessional rate applies due to

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Advisory on reporting values in Table 3.2 of GSTR-3B
GST
Dated:- 19-7-2025

Kindly refer to the advisory on table 3.2 of GSTR-3B, issued on 11th April 2025, wherein it was informed that, from April 2025 tax period, inter-State supplies auto-populated in Table 3.2 of GSTR-3B on the GST portal would be made non-editable and GSTR-3B must be filed with system-generated values only.
2.However due to several representations received from taxpayers citing difficulties in filing GSTR-3B, the implementation of this functionality was deferred earlier and table 3.2 was made editable in the interest of taxpayer's convenience and smooth filing of GSTR-3B. It may be noted that the changes mentioned in para 1, making the auto populated liabi

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rting supplies in Table 3.2?
Starting from the July 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file GSTR-3B with the auto-populated values generated by the system only.
2.How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after April 2025 period onwards due to incorrect reporting of the same through GSTR-1?
If incorrect values are auto-populated in Table 3.2 after July 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
3.What should I do

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Maharashtra excise department lapses caused revenue loss of several crore rupees: CAG
GST
Dated:- 19-7-2025
PTI
Mumbai, Jul 19 (PTI) The Comptroller and Auditor General (CAG) of India has pulled up the Maharashtra state excise department for serious lapses in its operations, which have led to a substantial revenue shortfall.
The CAG report pointed out that due to incorrect assessment of licence renewal fees, the state lost Rs 20.15 crore in revenue and Rs 70.22 crore in interest.
The audit further stated that failure to implement revised rates for supervision fees had caused an additional shortfall of Rs 1.20 crore.
According to the report, the then Excise Commissioner exempted excise duty on old stock of beer without obtaini

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Maharashtra excise department lapses have caused revenue loss of several crore rupees: CAG
GST
Dated:- 18-7-2025
PTI
Mumbai, Jul 18 (PTI) The Comptroller and Auditor General (CAG) of India has pulled up the Maharashtra state excise department for serious lapses in its operations, leading to a substantial revenue shortfall.
The CAG report pointed out that due to incorrect assessment of licence renewal fees, the state lost Rs 20.15 crore in revenue and Rs 70.22 crore in interest.
The audit further said failure to implement revised rates for supervision fees led to an additional shortfall of Rs 1.20 crore.
According to the report, the then Excise Commissioner exempted excise duty on old stock of beer without obtaining prior appr

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Economy needs huge booster dose; drastic GST reform, ending tax terrorism imperative: Cong
GST
Dated:- 18-7-2025
PTI
New Delhi, Jul 18 (PTI) The Congress on Friday said the economy needs a “huge booster dose” and asserted that will happen only when drastic reform of GST takes place, atmosphere of tax terrorism is ended, and when the fixation on the growth of just one or two big business groups through favouritism is abandoned.
Congress general secretary in-charge communications Jairam Ramesh cited a research report issued by Nuvama Institutional Equities on Wednesday, and said it has underscored some concerns on the current state of the Indian economy.
“It highlights the following: Key High Frequency Indicators are slowing o

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Taxpayer Advisory on upcoming security enhancements
GST
Dated:- 18-7-2025

The GST System is being continuously enhanced to strengthen data security and improve transparency to the taxpayers.
In this effort, the below mentioned enhancement shall be shortly introduced to provide transparency and control to the taxpayers who interact with the GST System using Application Suvidha Providers (ASP). The ASP use GST System authorised API channel partners that are called GST Suvidha Providers (GSP). The role of a GSP is to provide API access between GST System and ASP.
1. Email and SMS notification service to inform taxpayer upon every successful OTP consent access provided by taxpayer to the ASP. The taxpayers authorized signatory sh

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Appellate Authority Violated Natural Justice by Denying Hearing Before Rejecting ITC Use for 10% Pre-Deposit Under Section 107(6)
Case-Laws
GST
The HC set aside the impugned order dated 18 March 2025, holding that the Appellate Authority erred in dismissing the petitioner's appeal for using ITC to make the 10% pre-deposit under Section 107(6) of the CGST Act without issuing any notice or affording the petitioner a hearing, thereby violating principles of natural justice. The court empha

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Tax Demand Correction Allowed Under Second Proviso to Section 161 of the Act, Overturning Limitation Period
Case-Laws
GST
The HC held that the tax demand exceeding the taxable turnover arose from a mere arithmetical miscalculation. The petitioner was permitted to invoke the second proviso to Section 161 of the Act, 2017, allowing correction of the error despite the usual limitation period under the first proviso. The petitioner was granted liberty to file an application under this provi

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Writ Petition Dismissed on ITC Denial and Penalty Under Sections 122(1), 122(3) CGST Act; Appeal Directed Under Section 107
Case-Laws
GST
The HC dismissed the writ petition challenging the denial of ITC and the consequent recovery with interest and penalty, noting the petitioner firm was non-existent and non-operational at the registered premises. The court held that factual disputes regarding the petitioner's role, justification of penalty imposition, and proportionality of penalty und

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Penalty upheld under Section 129 GST for unloading goods at unregistered place; late registration amendment rejected
Case-Laws
GST
The HC upheld the penalty order under Section 129 of the GST Act, 2017, rejecting the challenge to the detention of goods unloaded at a place not registered under the petitioner's GST registration. The court emphasized the overriding effect of Section 129's non obstante clause, mandating strict compliance. The petitioner attempted to amend its registration p

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Petition Dismissed for Non-Cooperation; Rs. 15 Lakh Deposit Ordered Under GST Section 161
Case-Laws
GST
The HC dismissed the petition for non-cooperation by the petitioner in the rectification proceedings, noting the availability of an alternative remedy through appeal against the assessment order. The petitioner was directed to deposit Rs. 15,00,000 (approximately 5% of the disputed tax) within fifteen days, a reduced amount from the usual 10% deposit under the relevant GST provisions.

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Commercial Taxes dept urges traders not to stop receiving payments through UPI
GST
Dated:- 17-7-2025
PTI
Bengaluru, Jul 17 (PTI) The Additional Commissioner of Commercial Taxes on Thursday urged traders not to stop receiving payments through UPI.
On July 11, the Commercial Taxes Department had informed the public that the business establishments, which receive payment exceeding Rs 40 lakh annually for goods and Rs 20 lakh for services will have to obtain Goods and Services Tax (GST) registration.
Following this, it has been reported in the media that many traders are refusing to accept Unified Payments Interface (UPI), fearing GST notices.
The news that thousands of unregistered small businesses have received GST notices wher

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IGST and penalty quashed for technical error in e-way bill under GST rules, no seizure justified
Case-Laws
GST
The HC held that the levy of IGST and penalty on the petitioner for incorrectly mentioning the place of loading in the e-way bill was unjustified. The goods were seized solely based on a technical error regarding the shipment location, without any dispute over the quantity or quality of goods. Relying on precedent, the court ruled that a mere technical discrepancy in the e-way

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Cancellation of GST registration quashed for lack of reasons, remanded for fresh consideration under Sections 107 and 108
Case-Laws
GST
The HC quashed and set aside the impugned cancellation of the petitioner's GST registration certificate and the dismissal of their appeal under Section 107 of the GST Act, holding that the cancellation order lacked reasons and violated principles of natural justice. The court also found that the Appellate Authority's dismissal on limitation grounds prev

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Fresh GST proceedings barred; errors must be fixed under Section 161 before initiating new actions
Case-Laws
GST
The HC held that initiation of fresh proceedings on an issue already adjudicated is impermissible; any error apparent on the record must be rectified under Section 161 of the GST Act by the department. The petitioner was wrongly subjected to fresh proceedings culminating in the impugned order, which was subsequently rejected. The Court suo motu impleaded the Deputy Commission

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Advisory for GST Interest Under Section 50(1) Does Not Violate Natural Justice Without Recovery Notice
Case-Laws
GST
The HC held that the issuance of an advisory for payment of interest under Section 50(1) of the GST Act on self-assessed tax paid after the due date does not violate natural justice principles, as no recovery action has been initiated without notice. The petitioner is liable to pay interest as per Sections 39(7) and 50(1) read with Rules 88B and 88C of the GST Rules. Reco

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Challenge to summary order not barred by limitation; penalty under Section 122(1) CGST Act subject to appeal under Section 107
Case-Laws
GST
The HC held that the challenge to the summary order is not barred by limitation. The levy of penalty exceeding the limits prescribed under Section 122(1) of the CGST Act is a matter for appeal and not for writ jurisdiction, especially given the allegations of fraudulent Input Tax Credit availment. The Court referenced prior rulings involving relate

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GST Portal is now enabled to file appeal against waiver order (SPL 07)
GST
Dated:- 16-7-2025

1. Taxpayers who have filed waiver applications in Forms SPL 01/ SPL 02 are receiving orders from the jurisdictional authorities:
                                  Acceptance Order in SPL 05 or
                                  Rejection Order in SPL-07.
2. The GST Portal has now been enabled to

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No GST Claims Allowed Against Resolution Applicant After Plan Approval Under Section 73 CGST Act
Case-Laws
GST
The HC held that once a resolution plan is approved by the NCLT, no further claims or liabilities, including GST demands, can be raised against the resolution applicant, as doing so violates the fundamental principles of the Insolvency and Bankruptcy Code designed to provide a fresh start. The Court quashed the impugned assessment order under Section 73 of the CGST/UPGST Act, 2

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Summary SCN and Order Without Hearing Violates Natural Justice Under Section 73(1) of CGST Act
Case-Laws
GST
The HC held that issuance of a summary of show cause notice (SCN) and summary of order without issuing a formal SCN under section 73(1) of the CGST Act, 2017, violated principles of natural justice by denying the petitioner an opportunity of hearing. Relying on precedent from Construction Catalysers Pvt. Ltd., the court found that an adverse order cannot be passed without affordi

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Bail Granted Under Sections 132(1)(a), (b), (c), (i), and 132(5) of Rajasthan GST Act with Personal Bond Conditions
Case-Laws
GST
The HC granted bail to the accused-petitioner arrested under Sections 132(1)(a), (b), (c), 132(1)(i), and 132(5) of the Rajasthan Goods and Services Act, 2017, offenses punishable up to five years. The petitioner, in custody since April 4, 2025, with a charge-sheet filed and no prior similar criminal record, was released considering the likelihood of prolonge

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Dismissal of Section 161 Rectification Petition Is Not Rectification, No Hearing Required Before Dismissal
Case-Laws
GST
The HC held that an order dismissing a rectification application under Section 161 of the TNGST Act, 2017, is an adverse decision but does not constitute rectification requiring adherence to natural justice principles. The third proviso to Section 161 applies only when a positive rectification is made that affects a person. If the rectification petition is dismissed w

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Regular Bail Allowed in Fraudulent ITC Case Under Economic Offences Rules, No Custodial Risk Found
Case-Laws
GST
The HC granted regular bail to the accused charged with availing and passing on fraudulent ITC through bogus supplies, emphasizing that bail is generally the rule in economic offences and its refusal the exception. The Court rejected a blanket denial of bail for grave economic offences, noting the maximum prescribed sentence was five years. Given the documentary and electroni

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Order quashed for denying personal hearing under Section 75(4) of MPGST Act, violating natural justice principles
Case-Laws
GST
The HC held that the impugned order dated 09.06.2023 was cryptic, non-speaking, and passed without application of mind, violating the principles of natural justice by denying the petitioners a mandatory personal hearing as required under Section 75(4) of the MPGST Act. This procedural lapse constituted an apparent error of law, vitiating the proceedings. Conseq

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