Goods and Services Tax

Assessment order set aside with 10% tax deposit required within four weeks for E-way bill disputes
Case-Laws
GST
The HC set aside the assessment order dated 23.08.2024 involving challenges to E-way bill cancellations for inward/outward activities, non-supply of E-way bills, ITC reversal for wind mill maintenance, and non-production of bank receipts. The petitioner was directed to deposit 10% of the disputed taxes within four weeks from receipt of the court order, as agreed by both parti

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Section 74 TNGST Act orders quashed due to wrong form usage and double jeopardy procedural violations
Case-Laws
GST
The HC quashed orders passed under Section 74 of the TNGST Act, 2017, finding procedural irregularities constituting double jeopardy. The court identified that Form GST DRC 05 was incorrectly issued instead of the proper GST DRC 07 format for adjudication orders. The impugned order dated 27.08.2024 was passed without petitioner's participation in proceedings initiated via

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Assessment order set aside for failing to consider objections on intra-state supplies and SEZ invoices
Case-Laws
GST
The HC set aside the assessment order and remanded the matter to the assessing authority for fresh consideration. The court found violation of natural justice principles as the respondent failed to properly consider the petitioner's objections regarding whether trial balances included only intra-state supplies or also inter-state supplies from Andhra Pradesh. The authorit

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7 businessmen nabbed in Assam for 'GST evasion'
GST
Dated:- 25-6-2025
PTI
Guwahati, Jun 25 (PTI) Seven businessmen have been arrested in Assam for allegedly evading tax by moving goods without proper documentation, an official release said on Wednesday.
The Commissioner of State Goods and Services Tax in a statement said that an FIR was lodged against seven individuals, proprietors of transport and logistics business.
They were allegedly found to be involved in the movement of taxable goods without proper documentation in violation of the provisions of the Assam Goods and Services Tax Act, 2017, it said.
Based on intelligence inputs, teams from the GST Intelligence and Enforcement Wing conducted surprise inspections at the Az

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Electronic Credit Ledger blocking orders quashed for violating natural justice under Rule 86A CGST Rules
Case-Laws
GST
The HC quashed orders blocking petitioner's Electronic Credit Ledger and provisionally attaching bank account under Rule 86A of Central Goods and Services Tax Rules, 2017. The court held that respondents failed to provide pre-decisional hearing, violating principles of natural justice, and lacked independent cogent reasons to believe as required under Rule 86A. The impu

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DRI officials seize over 92 lakh illegally-smuggled cigarettes of foreign origin worth Rs. 18.2 crore in Chennai
GST
Dated:- 24-6-2025

In continuation of its fight against illegal smuggling, the Directorate of Revenue Intelligence (DRI) in a major operation, has seized 92.1 lakh sticks of foreign-origin cigarettes valued at approximately Rs. 18.2 crore on 23.06.2025.
Acting on a specific intelligence that cigarettes of foreign origin are being smuggled into India from Dubai under the guise of Bathroom and sanitary fittings”, the officers of DRI, Chennai Zonal Unit held a container bound to J-Matadee FTWZ.
Detailed examination revealed that the goods in the said container were mis-declared and it contained 92.1 lakh sticks of

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GST registration cancellation under Section 29(2)(c) can be restored upon compliance with statutory requirements
Case-Laws
GST
The HC disposed of the writ petition challenging cancellation of petitioner's GST registration under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six continuous months. The Court held that while the cancellation was legally valid, considering the serious civil consequences, the empowered officer retains authority to restore registration upon

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Writ petition challenging goods detention and tax penalty under Section 129(3) CGST Act dismissed for lacking merit
Case-Laws
GST
HC dismissed the writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held the impugned order demonstrated due application of mind, proper consideration of factual matrix and petitioner's submissions, with cogent reasons provided. No procedural impropriety, manifest illegality, or violation of natural justice principl

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Writ petition challenging goods detention and tax levy under Section 129(3) CGST Act dismissed for lacking merit
Case-Laws
GST
HC dismissed petitioner's writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held that impugned order demonstrated due application of mind, recorded factual matrix and petitioner's reply, and provided cogent reasons for rejection. No procedural impropriety, manifest illegality, or violation of natural justice principle

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Writ petition dismissed on GST interest demand under Section 50(1), penalty challenge allowed through statutory appeal under Section 107
Case-Laws
GST
The HC dismissed the writ petition challenging GST interest and penalty demands. The petitioner paid disputed tax belatedly, resulting in interest levy under Section 50(1) CGST/TNGST Act, 2017 r/w Rule 88B CGST Rules, 2017, which the Court upheld as non-interferable. Regarding the penalty of Rs. 5,72,052/- imposed under Section 73(9) r/w

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Authority violates natural justice by rejecting taxpayer reply without mandatory hearing under Section 75(4) TNGST Act
Case-Laws
GST
The HC set aside the impugned orders dated 12.03.2025 for violating principles of natural justice and contravening Section 75(4) of the TNGST Act. The respondent authority rejected the petitioner's reply as unacceptable and confirmed defects without providing mandatory opportunity of hearing required under the statutory provision when adverse decisions are

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High Court sets aside GST determination order under Section 73 for violating natural justice principles
Case-Laws
GST
HC set aside determination order under Section 73 of Central Goods and Services Tax Act, 2017 for violating principles of natural justice. Despite respondents' claim of granting hearing opportunity, no notice was served to petitioner indicating such opportunity. Though interim stay was granted by HC, final orders imposing liability were issued immediately after stay expi

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Petitioner may secure goods release with bank guarantee worth 20% of proposed penalty under Section 122 WBGST/CGST Act
Case-Laws
GST
HC challenged SCN issued under Section 122(1)(xviii) read with Section 35(6) of WBGST/CGST Act, 2017 regarding seizure of goods without recording satisfaction as mandated under Section 67. Petitioner exclusively supplies goods to Ministry of Defence with subsisting work orders for Indian Army. Court directed petitioner may seek goods release by furnishing

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GST registration cancellation quashed conditionally after petitioner failed filing returns for six consecutive months
Case-Laws
GST
The petitioner's GST registration was cancelled via Form GST REG-19 due to failure to file returns for six consecutive months. The HC applied the precedent established in Tvl.Suguna Cutpiece Centre v. The Appellate Deputy Commissioner, which balanced revenue interests with taxpayer rights. Following this precedent and its recent application in Tvl.Blue Diam

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GST registration cancellation revoked after non-filing GSTR-3B returns for six months under Section 29
Case-Laws
GST
HC directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest.

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Delhi adopts CBIC circular clarifying GST rate regularization under Section 168 for interpretational doubts
Circulars
GST – States
The Delhi State Tax Department adopted CBIC Circular No. 236/30/2024-GST clarifying the scope of “as is/as is, where is basis” regularization in GST matters. The circular, issued under Section 168 of CGST Act 2017 following GST Council's 54th meeting recommendation, addresses field formation doubts regarding tax regularization where competing rates existed.

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GST adjudication order quashed over building classification as plant under Section 17(5)(d) for input tax credit
Case-Laws
GST
The HC partially allowed the petition challenging GST adjudication proceedings under Section 73 following audit under Section 65 of the GST Act. The primary legal issue concerned interpretation of “plant or machinery” under Section 17(5)(d) regarding whether buildings qualify as “plant” for input tax credit restrictions. The Court quashed the impugned adjudicati

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Assessment order quashed for denying personal hearing despite valid GST Portal service requiring alternative methods under Section 169
Case-Laws
GST
HC set aside assessment order dated 14.08.2024 for violation of natural justice principles where petitioner was denied personal hearing opportunity. Though show cause notice was uploaded on GST Portal constituting valid service, respondent failed to explore alternative service modes under Section 169 GST Act when petitioner remained non-res

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Petitioner's Section 128A CGST Amnesty Scheme benefit claim remitted for fresh consideration following Balaji Packaging precedent
Case-Laws
GST
The HC disposed of the petition concerning proceedings under Section 73 of the CGST Act and entitlement to benefit under the Amnesty Scheme introduced by Section 128A of the CGST Act, 2017. Following identical circumstances in Balaji Packaging's case, the Court set aside the impugned order and remitted the matter to the respondent for fresh reco

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GST order quashed after payment under protest ruled not admission of liability under Section 74
Case-Laws
GST
The HC quashed an order under Section 74 of HP GST Act, 2017 imposing interest of Rs. 1,32,34,923/- and penalty of Rs. 1,11,45,134/- on the petitioner for alleged wrongful availment of Input Tax Credit. The court held that payment made 'under protest' cannot constitute admission of liability, as such payment inherently reserves the right to challenge the order while disputing th

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Petitioner fails to prove natural justice violation in GST demand proceedings under Section 73
Case-Laws
GST
HC dismissed petitioner's challenge to order under Section 73 of WBGST/CGST Act, 2017. Petitioner contended proper officer predetermined outcome by serving Form GST DRC-01A notice before show cause notice, violating natural justice. Court found no irregularity as petitioner received adequate opportunity to respond to show cause before personal hearing was scheduled. Despite petit

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Petitioner must provide GPS coordinates of business premises within two weeks for GST registration revocation under Section 30
Case-Laws
GST
The HC disposed of a petition concerning GST registration cancellation under the Central Goods and Services Tax Act, 2017. The petitioner had filed an application under Section 30 seeking revocation of the cancellation order, which remained pending due to non-compliance with the Authority's direction to furnish geo-tag coordinates (latitude and lon

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Petitioner allowed to file statutory GST appeal despite missing 90-day limitation period with conditions
Case-Laws
GST
The HC disposed of writ petitions challenging GST assessment orders in Form GST ASMT 14 for assessment years 2017-18, 2019-20, and 2020-21. The petitioner failed to file appeals before ADC (GST) Appeals within the statutory 90-day limitation period. Despite the Supreme Court's position against entertaining writ petitions after limitation expiry, the HC followed its cons

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Petitioner's challenge to SCN succeeds as inadequate hearing violated natural justice principles, matter remanded for fresh adjudication
Case-Laws
GST
The HC allowed the petitioner's challenge to SCN and consequent order dated 31st March 2023, finding violation of natural justice principles due to inadequate opportunity of hearing. The court held that proper hearing rights were denied and remanded the matter to the Adjudicating Authority. The impugned order was set aside. The petitioner

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Assessment order set aside for ineffective service despite GST Portal upload under Section 169
Case-Laws
GST
The HC set aside an assessment order dated 19.12.2024 for violating principles of natural justice due to ineffective service of show cause notice. While uploading notices on the GST Portal constitutes valid service, the respondent failed to explore alternative service modes under Section 169 of the GST Act when petitioner remained non-responsive. The court held that merely fulfil

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