Goods and Services Tax

GST Registration Cancellation Can Be Restored by Filing Pending Returns and Clearing Outstanding Tax Dues Within Two Months
Case-Laws
GST
HC held that GST registration cancellation under Section 29(2)(c) for non-filing of returns for six consecutive months can be remedied. The petitioner may approach the empowered officer within two months, submit all pending returns, pay full tax dues, applicable interest, and late fees. If compliance requirements are met, the authority shall expeditio

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Legal Victory: GST Tax Order Against Deceased Proprietor Invalidated Due to Procedural Defects in Section 93 Notice Requirements
Case-Laws
GST
HC allowed the petition challenging a tax order under GST Act, finding procedural irregularities in the proceedings against a deceased proprietor. The court held that Section 93 prohibits determination of tax liability against a deceased person without issuing a show cause notice to the legal representative. The tax department's order was deemed

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One held for Rs 14 crore GST refund fraud in Delhi
GST
Dated:- 15-6-2025
PTI
New Delhi, Jun 15 (PTI) The Delhi government's Department of Trade and Taxes uncovered a Rs 14 crore GST refund fraud, police said on Sunday. One of the key accused has been arrested in the case.
The investigation revealed a network of individuals who had created and operated four fictitious firms solely to illegitimately claim GST refunds under the guise of genuine business activities, they added.
They claimed that this was a first-of-its-kind operation by the department, where cutting-edge big data analytics and detailed chain analysis, including scrutiny of banking transactions, were employed to trace the flow of funds across multiple entities lo

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es located outside India, a detailed report is also being submitted to the Department of Revenue, Government of India, for necessary action.
Swift recovery efforts were launched following the detection of the fraud. So far, Rs 1.16 crore has been successfully recovered, and ongoing proceedings are underway to retrieve the remaining amount, he said.
The department has also frozen 45 bank accounts linked to 27 implicated entities, effectively preventing further movement or diversion of illegal funds, he added.
An FIR has been lodged with the Economic Offences Wing (EOW) of the Delhi Police. In a significant development, one of the key accused, the proprietor of one of the fraudulent firms, has been arrested from Delhi. He was produced be

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Service via Online Portal Deemed Valid Under Section 169(1)(d), Procedural Flexibility Affirmed for Notice and Appeal Timelines
Case-Laws
GST
HC held that service of notice by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST/CGST Act, 2017. The court rejected the contention that personal service was mandatory, finding that the petitioner was aware of the proceedings and had responded to the show-cause notice. The appellate authority's mechanical rejecti

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Tax Notifications N/N. 56/2023 Quashed Due to Procedural Unfairness and Inability to Access GST Portal for Responding
Case-Laws
GST
HC set aside the impugned order challenging tax notifications N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax. The court found a violation of natural justice principles as the petitioner was unable to access the GST Portal due to registration cancellation, thereby preventing reply to the show cause notice. The matter was remanded to the Adjudicating Aut

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Mango Pulp GST Classification Confirmed at 12% Rate, Validating Circular No. 179/11/2022-GST Under Vimal Agro Precedent
Case-Laws
GST
HC determined mango pulp's GST classification, affirming the 12% tax rate from 01.07.2017 based on precedent in Vimal Agro. The court validated Circular No. 179/11/2022-GST, rejecting petitioner's challenge to classification. The ruling mandates GST payment at 12% for mango pulp between 01.07.2017 and 18.07.2022, upholding show cause notices for different

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Veterinary and Agricultural Services Taxed Differently: Marketing Commissions and Lab Tests Face GST, Healthcare Advice Exempted
Case-Laws
GST
AAR ruled on GST classification for veterinary and agricultural services. The ruling determined that commission charges for marketing and selling birds are not exempt under Service Accounting Code 9986, but classified under Heading 996111. Veterinary services provided by the company, including diagnostic and healthcare advice to livestock, qualif

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Two Appeals Allowed Under Section 107 CGST Act with Specified Pre-Deposit Conditions and Extended Filing Deadline
Case-Laws
GST
HC determined that the petitioner may file two appeals challenging orders dated 28th January 2025 and 1st February 2025 under Section 107 of CGST Act, 2017. Pre-deposit shall be made only for the total amount of Rs. 81,41,737/- from the Order-in-Original dated 28th January 2025, comprising Rs. 64,31,703/- and Rs. 17,10,034/-. No additional pre-deposit is requir

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Tax Credit Denied: Dealer Fails to Prove Transaction Validity Under Section 74 GST Regulations
Case-Laws
GST
HC dismissed the writ petition challenging the assessment order under Section 74 of GST enactments. The court upheld the denial of Input Tax Credit due to the provisional nature of the credit and the supplier's failure to remit taxes to the government. The burden of proving the transaction's genuineness rests with the purchasing dealer. The court found no merit in the petitioner'

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LNG Pipeline Construction Denied Input Tax Credit Due to Infrastructure Classification Under CGST Section 17
Case-Laws
GST
The AAR ruled that the Tie-in pipeline, which transfers re-gasified LNG from FSRU to the National Grid, does not qualify as “plant and machinery” under Section 17 of the CGST Act. Despite using various technical systems and devices, the pipeline remains a structure laid outside factory premises. Consequently, the applicant is precluded from claiming Input Tax Credit

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GST Registration Cancellation Order Invalidated Due to Procedural Lapses in Notice and Hearing Principles
Case-Laws
GST
HC ruled that GST registration cancellation order violated principles of natural justice by: (1) issuing show cause notice for one ground but cancelling registration on an undisclosed separate ground, (2) failing to provide petitioner opportunity of being heard, and (3) passing quasi-judicial order without applying mind to constitutional protections under Articles 14 a

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Municipal Services Deemed Labour, Not Core Constitutional Functions, Disqualifying Tax Exemption Under Notification 12/2017
Case-Laws
GST
The AAR determined that the applicant's services to municipal councils, including property survey, numbering, measurement, and data digitalization, constitute pure labour services not directly related to constitutional functions under Articles 243G or 243W. While facilitating property tax assessment is essential for municipal operations, these specifi

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Diagnostic Medical Equipment Classified Differently: Infantometer at 12% GST, Stadiometer at 18% Based on Specific Design and Use
Case-Laws
GST
AAR ruled on classification of diagnostic medical equipment. For infantometer, the authority determined it qualifies as a diagnostic medical instrument under Heading 9018, primarily used by pediatricians to measure infant length and assess growth/malnutrition, thus attracting 12% GST. Conversely, stadiometer was classified under Heading 9017 as

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Infrastructure Service Payments: Interest in Deferred Installments Now Taxable Under GST Section 15(2)(d)
Case-Laws
GST
AAR held that interest receivable on deferred payment in Equated Yearly Installment under Annuity Model is subject to GST. Pursuant to Section 15(2)(d) of CGST Act, the interest component shall be includible in taxable value. The classification and GST rate for such interest shall mirror the original taxable supply of road construction and maintenance services. The rul

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Testing and Commissioning of Rail Tracks Classified as Pure Construction Service Under GST, Taxed at 18% Rate
Case-Laws
GST
AAR determined that the testing and commissioning service for rail tracks does not qualify as a composite works contract under Sl. No. 3(vi)(a) of Notification 11/2017-Central Tax (Rate). The service constitutes a pure construction service under Chapter heading 9954, classified specifically under Sr. No. 3(xii) of the notification. Consequently, the service is char

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Specialized Fruit Protection Bags Classified as Sacks Under Tariff Heading 48194000 with Unique Protective Coating Properties
Case-Laws
GST
AAR ruled that fruit protection bags manufactured from coated kraft paper with specialized protective properties are classifiable under Tariff Heading 48194000 for sacks and bags, not under Tariff Heading 4805. The bags, sealed on three sides and designed to fully enclose fruits, possess characteristics beyond standard paper products. The chemical c

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Maharashtra State Electricity Transmission Company Limited Wins GST Exemption for Penalty Recoveries and Financial Adjustments Under Rule 2(102)
Case-Laws
GST
AAR held that various financial transactions by MSETCL, including liquidated damages, forfeiture of security deposits, penalty recoveries, and write-back of unclaimed balances, do not constitute taxable supply under GST. The recoveries are primarily punitive measures to discourage non-serious contractors or accounting adjustments

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Legal Battle Over ITC Time Limits: Section 16(4) Bars Delayed Credit Claims for Import Taxes Beyond Specified Timeframe
Case-Laws
GST
AAR held that Section 16(4) of CGST Act, 2017 imposes a time limitation on Input Tax Credit (ITC) availment, which applies uniformly to all ITC types, including IGST paid on imports. The ruling emphasizes that the term 'invoice' encompasses documents evidencing tax payment like Bill of Entry. Consequently, the applicant is precluded from claiming IGST pai

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Shot Blasting Service on Customer Castings Classified as Job Work Under Section 2(68) CGST Act, Attracting 12% GST Rate
Case-Laws
GST
AAR determined that shot blasting service performed by the applicant on customer's castings within customer's premises constitutes a job work service under SAC 9988. The service meets definitional criteria of job work as per section 2(68) of CGST Act, 2017, involving processing of goods belonging to a registered person. Ownership of goods remains unchange

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Baby Car Seats Classified Under HSN 94018000, Distinct from Vehicle Seats and Baby Carriages, Affirming Specific Safety Classification
Case-Laws
GST
AAR held that baby car seats are correctly classified under HSN code 94018000, not under 87150010 or 87089900. The seats are specialized safety attachments for infants in motor vehicles, distinct from primary vehicle seats or baby carriages. They are additional attachments affixed to existing vehicle seats, designed specifically for safe in

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Arunachal DyCM calls for GST drive to boost compliance, revenue
GST
Dated:- 12-6-2025
PTI
Itanagar, Jun 12 (PTI) Arunachal Pradesh Deputy Chief Minister Chowna Mein on Thursday directed the Tax, Excise & Narcotics department to step up efforts in bringing all eligible businesses, particularly hotels, restaurants, and resorts, within the GST threshold under mandatory registration.
Chairing a departmental review meeting here, Mein, who also heads the department, emphasised the need for awareness campaigns and outreach programmes in collaboration with Arunachal Chamber of Commerce & Industries (ACCI) to educate stakeholders about the benefits and necessity of GST compliance.
The meeting reviewed the state's GST collection perform

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the current financial year, marking an increase of nearly 151 per cent.
GST collections also saw significant growth from Rs 227.94 crore in 2017-18 to Rs 1,825.87 crore in 2024-25, reflecting improved compliance and an expanded tax base, officials said.
In the excise sector, the department collected Rs 299.36 crore in 2024-25, marking a 46.62 per cent increase over the previous fiscal, they added.
To further assist taxpayers, the department has operationalised 16 GST seva kendras (GSKs) at key locations. These centres are equipped with biometric verification systems for Aadhaar-based authentication and physical premise checks to prevent fraudulent registrations.
Mein reiterated the state government's commitment to modernising tax admini

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Advisory on filing of Amnesty applications under Section 128A of the CGST Ac
GST
Dated:- 12-6-2025

1. As on 08.06.2025, a total of 3,02,658 waiver applications have been filed through SPL-01/ 02. However, it has come to notice that certain taxpayers are facing difficulties in filing amnesty applications under Section 128A on the GST portal. In view of the approaching last date for submission, various trade bodies have submitted representations requesting an alternate

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CBI apprehends Superintendent, CGST, Amroha and a Tax Advocate while accepting illegal gratification of Rs. One Lakh
GST
Dated:- 12-6-2025

The Central Bureau of Investigation (CBI) has apprehended two accused including Superintendent of CGST, Amroha and a Tax Advocate while accepting illegal gratification of Rs. 1,00,000/- (as the 1st installment of demanded undue advantage of Rs. 4 Lakh) from the complainant.
A case was registered by CBI on 09.06.2025 on the basis of a complaint against the two said accused. The Complainant controls the business affairs of his family concern private company. The allegation in the complaint was that the accused Superintendent had issued penalty notice to the complainant's family concern privat

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Ex Parte Order Under GST Act Section 107 Overturned Due to Procedural Flaws and Insufficient Reasoning
Case-Laws
GST
HC set aside the ex parte order passed under Section 107 of GST Act, finding procedural irregularities despite multiple hearing opportunities being provided to the petitioner. Although the petitioner's non-appearance through tax consultant was not fully justified, the appellate authority's order lacked substantive reasoning and did not comply with statutory requirements.

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GST Registration Cancellation Overturned: Taxpayers Granted Opportunity to Rectify Statutory Return Non-Compliance and Revive Registration
Case-Laws
GST
HC allowed the petition challenging GST registration cancellation, following precedent in Tvl. Suguna Cutpiece Center's case. The court held that petitioners must be provided an opportunity to rectify statutory return non-compliance and revive their GST registration, thereby preventing automatic cancellation. This approach aims to balan

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