Goods and Services Tax

Invalid tax assessment under TNGST Act set aside for invoking an omitted provision; order remanded for fresh show-cause and hearing
Case-Laws
GST
Challenge concerned validity of an assessment issued under an omitted statutory provision; the court found the authority had applied a repealed provision instead of the substituted provision introduced by amendment, rendering the impugned order invalid and therefore set aside. The order must be treated as a show cause notice; the affected part

= = = = = = = =

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

= = = = = = = =

Three month gap between CGST show cause notice and adjudication required; shorter interval led to quashing of adjudication order
Case-Laws
GST
High Court held that a mandatory three-month gap between issuance of a CGST show cause notice and passing of the adjudication order is required to secure principles of natural justice and the right to personal hearing; shortening that interval undermines service of the statement of demand, the assessee's self-assessment option and ability to obta

= = = = = = = =

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

= = = = = = = =

Rectification under UP GST Act and exclusion of limitation where a bona fide rectification application suspends appeal time.
Case-Laws
GST
Interplay between the Limitation Act and the UP GST Act concerns exclusion of limitation where a special statutory power to condone delay exists and where a bona fide rectification application is prosecuted with due diligence. The court reasons that a specific condonation power in the special Act operates to displace the general Section 5 principle,

= = = = = = = =

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

= = = = = = = =

Supply of CKD e-rickshaw components: classified as finished vehicle if motor plus three key components, attracting lower GST.
Case-Laws
GST
Classification of a CKD supply of electric three-wheeler components turns on essential character and sufficiency for assembly: if the CKD set includes the motor and any three of the four major components (transmission, axles, chassis, controller) in proportionate numbers, it is treated as the finished vehicle and taxed at 2.5% CGST + 2.5% SGST under

= = = = = = = =

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

= = = = = = = =

Belated input tax credit and interest for late GSTR-3B filing: retrospective amendment limited demand, interest liability sustained.
Case-Laws
GST
Prima facie determination on alleged violation of input tax credit conditions under Section 16(4) was negated by a retrospective statutory amendment inserting clarificatory provisions, and an earlier confirmed demand for 2018-19 was rectified by a subsequent order, leaving only a reduced demand. Separately, interest levied for belated tax pay

= = = = = = = =

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

= = = = = = = =

Anticipatory bail where alleged GST offence is not punishable by death or life; bail granted subject to bond and conditions
Case-Laws
GST
Anticipatory bail is prescribed where the alleged offence carries a maximum sentence of five years and is not punishable by death or life imprisonment; the operative effect is grant of pre-arrest bail because the applicant has cooperated with investigation and there is no likelihood of tampering with evidence or influencing witnesses. The bail is cond

= = = = = = = =

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

= = = = = = = =

Ex-parte GST assessment based on mistaken identity due to portal data reliance quashed and writ allowed
Case-Laws
GST
HC addressed ex parte GST assessment founded on misattribution of turnover due to identical names and reliance on WAMIS/Income-Tax portal data; court accepted concession that assessment targeted an unregistered person mistaken for a registered taxpayer, holding that the assessment under the GST Act and subsequent appellate confirmation were unsustainable. Consequently th

= = = = = = = =

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

= = = = = = = =

Violation of natural justice and forum availability: relegation to statutory appellate remedy upheld where appellate forum is functional
Case-Laws
GST
Violation of natural justice and entitlement to personal hearing is addressed in the context of writ jurisdiction and availability of statutory appellate remedy; where a statutory forum exists and is functional, the writ remedy should be relegated and the statutory appeal procedure followed, including compliance with any conditions attach

= = = = = = = =

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

= = = = = = = =

Opportunity of hearing in ITC claim under GST: lack of personal hearing rendered alternative remedy ineffective and order quashed
Case-Laws
GST
Section 75(4) of the GST regime requires that an opportunity of hearing be granted upon receipt of a request; failure to afford a personal hearing renders the impugned action procedurally infirm and susceptible to challenge. Where the authority refusing advance rulings is hierarchically superior to the appellate authority, the alternative remedy

= = = = = = = =

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

= = = = = = = =

Input Tax Credit fraud: custodial interrogation granted for one appellant; other appellant's bail order restored by court.
Case-Laws
GST
Input Tax Credit fraud investigation involved questions of custodial interrogation, bail review, and procedural safeguards. The SC restored the learned magistrate's earlier order as to appellant No.2, a student, on the basis that custodial interrogation had already occurred, thereby vacating the impugned order as to him. The Court accepted that investi

= = = = = = = =

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

= = = = = = = =

Detention and release under UPGST Act involving online notice service, remittance for fresh appellate decision, conditional relief provided
Case-Laws
GST
Challenge concerning detention and release under the UPGST regime, service of statutory notices via an online portal, and remittance for fresh appellate decision. The respondents assert notices and hearing dates were uploaded to the portal, constituting communication; consequence: the appellate process requires remittance for a fresh d

= = = = = = = =

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

= = = = = = = =

GST registration suspension and service of show cause notice via agent email: relief denied where petitioner blamed representative.
Case-Laws
GST
The text addresses GST registration suspension and service of a show cause notice sent to the chartered accountants email, holding that the registrant bore knowledge and responsibility for the contact details provided. Reliance on the professionals alleged failure to communicate was deemed insufficient without satisfactory proof or action agai

= = = = = = = =

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

= = = = = = = =

Pre-deposit requirement in GST appeal remitted for fresh adjudication; interim relief conditioned on additional 40% deposit and compliance
Case-Laws
GST
Remittal for fresh adjudication was ordered due to a dispute over excess input tax credit reconciliation between GSTR-2A and GSTR-2B, with the appellate proceedings returned to the adjudicating authority for fresh consideration; the petitioner must, within 30 days of receipt, deposit an additional 40% of the disputed tax in addition to

= = = = = = = =

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

= = = = = = = =

Eligibility for Input Tax Credit after retrospective amendment leads to quashing of assessment and remittal for fresh consideration
Case-Laws
GST
Eligibility for Input Tax Credit was reconsidered in light of retrospective insertion of provisions into the GST enactments, the legal basis being the Finance (No.2) Act, 2024 rendering the issue subject to fresh merits scrutiny; consequence: assessment quashed and matter remitted for re-examination of entitlement to ITC notwithstanding belate

= = = = = = = =

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

= = = = = = = =

Intimation under Rule 142(1A) and 142(2A) on liability for sale of mineral rough stone and gravel; petition dismissed, hearing required
Case-Laws
GST
Challenge concerns intimation under Rule 142(1A) and Rule 142(2A) regarding liability for sale of mineral rough stone and gravel. The HC found the writ petition not maintainable because the petitioner filed a representation and participated in the proceedings; consequence: petition dismissed. Separately, the court required that any coerciv

= = = = = = = =

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

= = = = = = = =

IGST on ocean freight: entitlement to refund interest from date of payment; 6% then 9% for delayed payment.
Case-Laws
GST
IGST charged on the ocean freight component pursuant to notifications was held not exigible and refunded; the Court treats retention of such tax as contrary to constitutional provisions and rejects reliance on Section 54/56 procedural provisions for denial of interest. The petitioner is awarded restitutionary relief in the form of simple interest running from the dat

= = = = = = = =

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

= = = = = = = =

Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance
Case-Laws
GST
Entitlement to refund of unutilised input tax credit on corporate amalgamation is governed by the transfer mechanism under Section 87 and statutory compliance with FORM GST ITC-02; the transferee may receive unutilised ITC only if transfer formalities, including valid registration of the transferor at time of transfer and settlement of liabilities, ar

= = = = = = = =

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

= = = = = = = =

Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering risk
Case-Laws
GST
Custodial detention and bail in economic offences focusing on large-scale Input Tax Credit fraud: court emphasises that systematic tax evasion via creation of non-existent firms, issuance of fake invoices and fraudulent availment of ITC constitutes grave economic offence; reasoning rests on material from GSTN analytics, e-way bills, banking and electronic e

= = = = = = = =

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

= = = = = = = =

GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.
Case-Laws
GST
The text addresses entitlement to refund of GST paid on assignment/transfer of leasehold rights, noting precedent that such assignment constitutes transfer of immovable property and does not attract GST as supply under the GST Act; consequence: tax paid on that leasehold transfer is capable of refund. It records issuance of a Deficiency Memo in Form RFD-03 citing

= = = = = = = =

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

= = = = = = = =

Omission of Rule 96(10) of CGST Rules and effect on pending proceedings: proceedings lapse absent saving clause
Case-Laws
GST
Omission of Rule 96(10) of the CGST Rules raised whether proceedings pending under the deleted provision could continue. The court applied the saving clause doctrine, reasoning that continuance of proceedings after omission is permissible only if a saving clause exists; in the absence of any saving clause the pending proceedings lapse. This conclusion is stated s

= = = = = = = =

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

= = = = = = = =

Refund of input tax credit on imported edible oil: HC finds amendment clarificatory and directs reapplication of modified refund formula.
Case-Laws
GST
Clarificatory amendment to the refund formula for input tax credit applied retrospectively by the HC, reasoning that the modification was clarificatory in nature and therefore operative retrospectively; consequence: earlier rejection and appellate orders must be set aside and refund claims reconsidered applying the modified formula. Issu

= = = = = = = =

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

= = = = = = = =

Cancellation of registration quashed for failure to consider taxpayer's reply; remand for fresh order after hearing
Case-Laws
GST
Cancellation of registration was set aside for failure to consider the taxpayer's uploaded reply to the show-cause notice, constituting breach of the principle of natural justice; consequence: the impugned order is quashed. The matter is remitted to the original adjudicating officer for de novo consideration after affording the taxpayer a meaningful opportuni

= = = = = = = =

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

= = = = = = = =

Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachments
Case-Laws
GST
Condonation of delay for filing GSTR-3B returns was considered in relation to entitlement to benefit under Section 62 of the GST Act; the HC applied a prior High Court precedent and extended the Section 62(2) benefit to the petitioner, thereby treating assessment entries for JanuaryJuly 2023 as withdrawn and setting aside t

= = = = = = = =

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

= = = = = = = =

Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.
Case-Laws
GST
Validity of refund sanction orders was examined with primary focus on procedural fairness and the requirement of a reasoned, speaking order. The court found the impugned administrative order failed to consider petitioner's submissions and lacked discussion showing the refund claim was legally incorrect; rejection rested on the department's i

= = = = = = = =

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

= = = = = = = =

Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.
Case-Laws
GST
Challenge concerned legality of demand arising from debonding of capital goods and admissibility of input tax credit (ITC). Court noted customs NOC confirmed IGST liability on debonding of indigenous goods and that payment had been discharged; petitioner contended this precluded a second demand by state authorities, with consequence t

= = = = = = = =

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

= = = = = = = =