Goods and Services Tax

Refund deposit with interest and reconsider alleged wrongful blocking of ITC; representation to be decided by 15 Oct 2025
Case-Laws
GST
HC directed refund of the deposit with interest and consideration of alleged wrongful negative blocking of ITC where the amount was collected against the Petitioner's will and purportedly contravened applicable CBIC guidance. The Court found an undue delay in adjudicating the Petitioner's representation and ordered the Petitioner to appear before the Ad

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Anticipatory bail granted in GST fraud probe over fake invoices, falsified e-way bills and wrongful input tax credit claims
Case-Laws
GST
The HC granted anticipatory bail to the applicants in a GST-related prosecution alleging fraudulent invoicing, falsified e-way bills and wrongful Input Tax Credit claims, holding custodial interrogation unwarranted at this stage. The court found the investigation rested predominantly on documentary and digital records-including GST returns, invoices,

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Consolidation of single SCN across years upheld where alleged fraudulent ITC of Rs 41 crore; appeal allowed under Section 107
Case-Laws
GST
The HC dismissed the petition and upheld that consolidation of a single SCN for multiple years is permissible where Input Tax Credit in excess of Rs. 41 crores is alleged to have been fraudulently availed; the primary allegation against the Petitioner mirrors that precedent. The court recorded that the impugned order is appealable under Section 107

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Section 74(10) requires impugned order within limitation; DRC-07 post-order summary under Rule 142 permitted; appeal under Section 107 allowed
Case-Laws
GST
The HC dismissed the writ petition, holding that Section 74(10) requires the impugned order to be issued within the limitation period but not the subsequent DRC-07, which is a post-order electronic summary under Rule 142; deemed service under Section 169 (including electronic communication) suffices for issuance. The court recognise

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Rooms rented below Rs.7,500/day qualify as taxable hotel accommodation under SAC 9963, not renting service (SAC 9972)
Case-Laws
GST
The AAR held that the applicant's provision of rooms to the respondent (a central bank) constitutes “hotel accommodation” for GST purposes where the room tariff is below Rs.7,500 per day per unit, and thus is a taxable supply under GST. The Authority distinguished “hotel accommodation service” (SAC 9963) from “renting service” (SAC 9972), finding them to fa

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Hotel not a specified premises for FY 2025-26 as per Rs.7,500 per-room threshold; walk-in restaurant services taxable at ordinary rate
Case-Laws
GST
The AAR held that the applicant's hotel will not qualify as a “specified premises” for FY 2025-26 because, for FY 2024-25, the per-room combined charge under the American or Continental Plan did not exceed Rs.7,500 per day; accordingly restaurant services to walk-in guests remain taxable under the ordinary rate applicable to standalone rest

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PVC raincoats classified as plastic articles under HSN 392620, taxable under Entry No. 111 Schedule III (Notif. No.01/2017) 18% GST
Case-Laws
GST
AAR held that PVC sheeting does not constitute “fibres, filaments or yarns” and therefore articles manufactured from PVC sheetings are not textile goods within Chapter 62. PVC raincoats are excluded from headings 62012010, 62013010 and 62019010 and instead fall within Chapter 39 as articles of plastics, specifically heading 392620. The Authori

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Advisory –System Enhancement for Order-Based Refunds
GST
Dated:- 28-8-2025

1. As per the available functionality, taxpayers could claim refunds under the category “On account of Assessment/ Enforcement/ Appeal/Revision/ Any Other Order” (ASSORD) only if:
* The cumulative amount of the Demand ID showed a negative balance (i.e., refund eligible).
* The status of the Demand ID was “Refund Due”.
This restriction prevented taxpayers from claiming refunds when individual components (minor heads) of a demand showed negative balances and the overall cumulative balance was zero or positive.
2. For the above scenario, several references have been made by the tax payers and tax officers stating that the taxpayers are not able to c

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Petition dismissed as moot and non-maintainable; Section 70 summons and Section 69 arrest powers examined; revision remedy available
Case-Laws
GST
HC dismissed petition as infructuous and non-maintainable. The Court noted the petitioner had been summoned under Section 70 of the CGST/GGST Acts, subjected to prolonged questioning and retention followed by arrest, and that Sections 70 and 69 confer summon and arrest powers respectively, with Section 70 inquiries treated as judicial proceed

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Penalty under s.125 GST quashed for denial of hearing; case remanded for fresh adjudication and fair hearing
Case-Laws
GST
The HC held that the impugned penalty levy under s.125, GST Act, was vitiated for denial of audi alteram partem; noting that an appeal had been dismissed as time-barred, the court nevertheless quashed the orders dated 18.12.2024 and 28.07.2025 for failure to afford an opportunity of hearing. The petition is allowed by way of remand: the matter is returned to the com

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Approved resolution plan conclusively bars subsequent claims; Section 74(9) CGST assessment quashed to protect insolvency process
Case-Laws
GST
HC held that, pursuant to the Supreme Court precedent, approval of a Resolution Plan by the NCLT conclusively bars subsequent claims by other creditors as such claims would disrupt the resolution process. Applying that principle, the Court found no justification to sustain a post-approval tax assessment and accordingly quashed the impugned asses

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Electronic credit ledger payment counts as valid pre-deposit under Section 107(6)(b), appeal reinstated after wrongful rejection
Case-Laws
GST
The HC allowed the petition, quashing the appellate authority's order that rejected the petitioner's appeal for failure to pay the required pre-deposit in cash, and restored the appeal on file. The court held that payment from the electronic credit ledger satisfies the pre-deposit requirement under Section 107(6)(b) of the CGST Act and that elect

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Writ allowed; penalty under Section 129(1)(b) CGST quashed for relying on unverified third-party statement without notice
Case-Laws
GST
The HC allowed the writ petition, setting aside the impugned order and quashing the penalty imposed under Section 129(1)(b) of the CGST Act as unsustainable. The court held the revenue accepted an unverified, uncorroborated statement from a third party as conclusive without issuing notice to or verifying representations of the appellants, and failed to

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Order quashed; allow rectification of Form GSTR-1 clerical error reflecting sister concern turnover; accept and process manual filing
Case-Laws
GST
The HC found that the petitioner committed an inadvertent clerical error in Form GSTR-1 by reflecting the turnover of a sister concern, causing discrepancies with Form GSTR-3B and resultant disallowance of excess ITC claims. The impugned order dated 12.02.2025 in GST APL-04 issued by the respondent is quashed and set aside. The petitioner is

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Writ dismissed as withdrawn where s.73(9) challenge delayed statutory deposit; petitioners ordered to pay Rs.100,000 costs
Case-Laws
GST
HC dismissed as withdrawn a writ challenging an order passed by the proper officer under s.73(9) of the WBGST/CGST Act, 2017, where the departmental appellate tribunal had not been constituted. The Court noted that, at the time of filing, a departmental circular dated 11 July 2024 was already extant and the petitioners had delayed payment of the amount

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Diagnostic test kits classed under HSN 3002, taxable as instruments; concessional GST 5% under Schedule I Sr. No. 180
Case-Laws
GST
The AAR held that the three diagnostic test kits are properly classifiable under HSN 3002 rather than HSN 3822, applying the principle affirmed by the SC in analogous precedent. Consequently, the applicant's goods do not fall within the residual chemical preparations heading and are taxable as instruments/reagents for diagnostic purposes. The applicant is d

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Kerala CM Vijayan seeks PM Modi’s immediate intervention on 'GST revenue loss'
GST
Dated:- 27-8-2025
PTI
Thiruvananthapuram, Aug 27 (PTI) Kerala Chief Minister Pinarayi Vijayan on Wednesday sought the immediate intervention of Prime Minister Narendra Modi to address the concerns of states that may face revenue loss when the Centre revises the GST rate structure.
Vijayan urged the union government and the prime minister to assess Kerala’s likely revenue loss and provide compensation as part of the proposed GST reforms. He said he had already written to Modi highlighting the state’s concerns.
“The union government needs to address the concerns of states facing revenue loss while revising GST rates,” he told reporters here

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ple by cutting taxes on essential items.
“The loss of revenue to states will hamper welfare initiatives for the poor and vulnerable. Therefore, states must be compensated,” he said.
In his latest letter to the PM, Vijayan, without specifying the date, also urged that the benefits of lower tax rates be passed on to consumers through reduced prices of commodities and services.
He pointed out that the revenue-mobilising capacity of states is already limited compared to their expenditure obligations in key socio-economic sectors, and that restrictions on open market borrowings further constrain resource mobilisation.
“In these circumstances, sudden revenue loss due to GST rate revision will further weaken states’ finances. Necessary

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AIDCF Calls for GST Relief to Safeguard Cable TV Industry
GST
Dated:- 27-8-2025
PTI
Urges Government to Reduce GST Slab from 18% to 5% in Line with Next-Generation GST Reforms
NEW DELHI, Aug. 27, 2025 /PRNewswire/ The All India Digital Cable Federation (AIDCF), the apex body representing India's Digital Multi-System Operators (MSOs), has appealed to the Government of India for a reduction in the Goods and Services Tax (GST) rate on Cable TV services from the existing 18% slab to 5%. This request has been placed in the context of Hon'ble Prime Minister, Shri Narendra Modi Ji's vision of introducing next-generation GST reforms aimed at simplifying the structure, rationalising rates, and easing the tax burden on citizens.
AIDC

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, and unfair competition from unregulated digital platforms operating outside the regulatory and fiscal framework. Rising satellite channel costs have already pushed consumer prices upward making Cable TV increasingly unaffordable for ordinary households.
AIDCF pointed out that reducing the GST slab to 5% will directly benefit consumers by keeping monthly bills affordable, while at the same time supporting the financial health of MSOs and Local Cable Operators (LCOs). The relief in working capital will allow these largely MSME operators to invest in spreading wired broadband, thereby strengthening the government's Digital India mission and ensuring universal access to affordable information and entertainment. The step will also provide a

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Rectification order dated 28 June 2024 annulled for lack of reasons and denial of personal hearing, writ disposed
Case-Laws
GST
HC set aside the Rectification Order dated 28 June 2024 and disposed of the writ petition. The Court found the impugned rectification order to be mechanical, lacking reasons and failing to apply the principle of natural justice by not affording a personal hearing when the order adversely affected the assessee. Although the petitioner filed a reply and attribute

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Detention, seizure under section 129(1)(b) upheld where consignments had forged documents and IGST competence sustained
Case-Laws
GST
The HC upheld the impugned detention and seizure orders and dismissed the petitioner's challenge. The Court held that an officer appointed under the State GST is competent to act as the Proper Officer for purposes of IGST and CGST; absence of a separate notification under section 4 of the IGST statute did not vitiate that competence absent specific except

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Appeal time-barred; retrospective GST cancellation unsustainable; cancellation to operate prospectively from 05 July 2023; file pending returns up to date
Case-Laws
GST
The HC dismissed the petitioner's appeal as barred by limitation and held that retrospective cancellation of the petitioner's GST registration was unsustainable because the show-cause notice did not propose retrospective cancellation; any irregularity related only to the first quarter of 2023 for which returns were not f

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Writ petition dismissed upholding penalties under section 129(1)(a) and 129(1)(b); release application to proper officer decided in two working days
Case-Laws
GST
The HC dismissed the writ petition challenging levy of penalties under section 129(1)(a) and 129(1)(b) of the GST Act, upholding the proper officer's decision based on his reasonable belief that the consignor's documents did not substantiate legitimacy of the goods in transit. The court accepted evidentiary inconsistencies, in

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Revenue cannot withhold sanctioned refund based solely on departmental opinion under Section 54(11); release refund per Appellate Authority order
Case-Laws
GST
The HC held that the revenue/department cannot withhold a sanctioned refund based solely on its opinion under Section 54(11) of the Act; where the Appellate Authority has permitted the refund and there is no appeal or stay or other proceeding challenging that order, the departmental opinion does not justify retention of the refun

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Petition allowed; assessment set aside for breach of natural justice and delay under Section 73; matter remanded
Case-Laws
GST
The HC allowed the petition and set aside the assessment order dated 29.01.2025 and its summary, holding the respondent's proceedings vitiated by breach of natural justice and excessive delay. The court found the petitioner reasonably unaware of portal-notices uploaded after approximately 1½ years and held the statutory/administrative timeline for proceedings

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Appellate authority cannot revive IGST demand without fresh show-cause notice; outer limitation expired – Sections 107(11), 75(7), 16(5)
Case-Laws
GST
HC held that the appellate authority's suo motu restoration of an IGST demand, previously dropped by the adjudicating authority, was unsustainable under the statutory scheme and Section 75(7); the appellate body could not lawfully revive the demand without issuing a fresh show-cause notice as contemplated by the second proviso to Section

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