Goods and Services Tax

Supplier's Tax Non-Compliance Blocks Input Tax Credit Claim Under Section 16(2)(c) Statutory Conditions
Case-Laws
GST
HC dismisses input tax credit (ITC) claim, holding that the petitioner cannot claim ITC when the supplier failed to deposit mandatory tax under Section 16(2)(c). Despite various precedents cited, the court emphasized the clear statutory requirement of actual tax payment by the supplier to the government. The provision mandates that ITC eligibility is contingent upon the

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Delay in CGST Appeal Filing Rejected: Procedural Compliance Trumps Technical Objections
Case-Laws
GST
HC dismissed the review petition regarding condonation of delay in filing an appeal under CGST Act. The court found the impugned order valid, as it was uploaded on the GSTN portal after verification by the State Tax Officer. The petition was deemed unmerited both on procedural grounds and substantive legal merits, with no apparent error in the original order. The court's ruling upheld t

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Circular 199/11/2023 Mandates Comprehensive GST Assessment Review with Fresh Hearing and Potential Tax Liability Nullification
Case-Laws
GST
HC held that the Adjudicating Authority must reconsider the GST assessment by applying Circular No. 199/11/2023-GST and recent precedent. The court found the original order did not properly consider the circular's provisions regarding cross-charged expenses. The Adjudicating Authority is directed to provide a fresh hearing to the petitioner and iss

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Taxpayer Wins GST Refund Claim, Department Ordered to Reimburse with Interest Under Rules 89 and 90
Case-Laws
GST
HC allowed the petitioner's refund claim under GST regime, holding the department liable to refund the amount deposited in Electronic Cash Ledger. The court mandated interest calculation from 11th June 2018, recognizing procedural delays by the tax authorities. The department's failure to adhere to prescribed timelines under CGST Rules, specifically Rule 89 and Rule 90, resu

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Two Public Officials Caught in Rs. 500,000 Bribery Scheme, Evidence Reveals Direct Involvement in Tax Liability Corruption
Case-Laws
GST
HC rejected bail application for two accused involving bribery of public servant. The court found active participation of the accused in demanding and receiving bribe of Rs. 500,000 for settling tax liability. Evidence included seized mobile phone with voice recordings substantiating bribe allegations. The court determined the accused entered into crim

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GST Adjudication Order Overturned: Principles of Natural Justice Violated, Petitioner Granted Fair Hearing Opportunity
Case-Laws
GST
HC allowed the petition challenging GST adjudication proceedings, finding violation of principles of natural justice. The ex-parte order was set aside due to petitioner's inability to respond to show cause notice under bona fide circumstances. The matter was remitted back to the tax authority to provide fair opportunity of hearing, requiring reconsideratio

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Independent Service Provider Wins GST Refund Claim, Export Services Exempted Under Section 54 CGST Act
Case-Laws
GST
HC determined that the petitioner is an independent service provider, not an intermediary under IGST Act. Services rendered to overseas recipients constitute export of services exempt from GST liability. The court quashed the appellate authority's order dated 01.09.2023, restored the original order dated 28.07.2022 granting refund for April and May 2022, and held that ref

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Legal Challenge Succeeds: GST Section 130 Order Quashed Based on Precedent Interpreting Excess Stock Assessment Rules
Case-Laws
GST
HC allowed the writ petition, quashing the impugned orders dated 27.7.2022, 3.1.2023, and 27.11.2024 passed under Section 130 of the GST Act. The court relied on its prior precedent in Dinesh Kumar Pradeep Kumar, which established that when excess stock is found, proceedings under Sections 73 and 74 of UPGST Act are applicable, and Section 130 proceedings c

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Punjab registers 25 pc growth in GST collections in May
GST
Dated:- 1-6-2025
PTI
Chandigarh, Jun 1 (PTI) Punjab registered a 25.31 per cent on-year growth in net goods and service tax (GST) collections in May to Rs 2,006.31 crore driven by strong tax administration and enhanced compliance.
Finance Minister Harpal Singh Cheema said Punjab's net GST revenue rose to Rs 2,006.31 crore in May, up from Rs 1,601.14 crore in May 2024, showing an increase of Rs 405.17 crore.
This marks the highest-ever GST collection for the month of May in Punjab's history, said Cheema in an official statement.
This year's performance clearly indicates a robust and accelerating growth trend in Punjab's fiscal health, he said and attributed the gro

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GST collections above Rs 2 trillion for second straight month, at Rs 2.01 lakh cr in May
GST
Dated:- 1-6-2025
PTI
New Delhi, Jun 1 (PTI) Gross GST collections remained above the Rs 2 trillion mark for the second month in a row, rising 16.4 per cent in May to over Rs 2.01 lakh crore.
Goods and Services Tax (GST) collection had touched a record high of Rs 2.37 lakh crore in April. In May, 2024, the mop up was Rs 1,72,739 crore.
In May, 2025, gross revenues from domestic transactions rose 13.7 per cent to about Rs 1.50 lakh crore, while GST revenue from imports grew 25.2 per cent to Rs 51,266 crore. Total gross GST revenues stood at Rs 2,01,050 crore in May, 2025.
Gross Central GST revenues stood at Rs 35,434 crore, State GST

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adhya Pradesh, Haryana, Punjab and Rajasthan have shown median increases of 10 per cent.
“Hence, the average growth across the country does not appear to be uniformly reflected across states possibly due to sectoral or seasonal factors which require a deeper data based analysis,” Mani said.
Price Waterhouse & Co LLP Partner Pratik Jain said 16 per cent growth in GST collections in the month shows a renewed upward momentum after a few months of growth in the range of 11 to 12 per cent.
“If the growth continues in this range for the next couple of months, it might provide the cushion for the government to look at rate rationalization on which a lot of work has already been done,” Jain said.
EY India Tax Partner Saurabh Agarwal said lo

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Gross GST collections rise 16.4 pc to over Rs 2.01 lakh cr in May
GST
Dated:- 1-6-2025
PTI
New Delhi, Jun 1 (PTI) Gross GST collections rose 16.4 per cent to over Rs 2.01 lakh crore in May, as per government data released on Sunday.
This comes after a record high Goods and Services Tax (GST) collection in April, when the revenues touched an all-time high of Rs 2.37 lakh crore.
In May, gross revenues from domestic transactions rose 13.7 per cent to about Rs 1.50 lakh crore, while GST revenue from imports grew 25.2 per cent to Rs 51,266 crore.
In May, the gross Central GST revenues stood at Rs 35,434 crore, State GST revenues at Rs 43,902 crore and Integrated GST at about Rs 1.09 lakh crore. Revenues from Cess was at Rs 12,8

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Genuine Medical Hardship Leads to GST Registration Restoration with Mandatory Compliance and Timely Return Submissions
Case-Laws
GST
HC allows restoration of GST registration after considering petitioner's genuine medical impediment for non-filing of returns. The court directs petitioner to file all pending returns, pay tax dues, interest, and belated filing fees within 4 weeks from registration restoration. The cancellation order is revoked subject to compliance with prescribed conditi

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Contractual Services Qualify as Export, Affirming Independent Contractor Status and ITC Refund Eligibility Under IGST Act
Case-Laws
GST
HC analyzed the classification of services under IGST Act, determining the petitioner's activities do not constitute intermediary services. The court found the service provider operates as an independent contractor, rendering services on its own account, not as an agent. Based on contractual analysis and precedent, the court held the services qualify as

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Conciliation Agreement Determines Limitation Period for Tax Refund Claims Under Section 54 of CGST Act
Case-Laws
GST
HC held that the conciliation agreement dated 09.10.2020 constitutes the relevant date for calculating limitation period under Section 54 of CGST Act. The settlement agreement, recognized under Arbitration & Conciliation Act, is equivalent to a civil court decree. Consequently, DMRC's refund applications filed on 17.01.2021 and 21.03.2021 were deemed timely. The court dir

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Taxpayer Wins Challenge Against Arbitrary Tax Demand Exceeding Original Show-Cause Notice Under Section 75(7)
Case-Laws
GST
HC allowed the petition, finding a violation of Section 75(7) of GST Act. The tax authority issued a show-cause notice for Rs. 45,66,398 but subsequently raised a demand of Rs. 68,07,953, which exceeded the original notice amount. The court held that this contravened statutory provisions regarding tax determination. The petitioner's claim of being unaware of the no

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Fraudulent ITC Claim Rejected: Taxpayer Directed to Pursue Appellate Remedy Under Section 107 with Pre-Deposit Option
Case-Laws
GST
HC dismissed the writ petition challenging penalty for fraudulent Input Tax Credit (ITC) availment under CGST Act, Section 122(1)(vii). The court held that writ jurisdiction should not be ordinarily exercised in cases involving ITC fraud, citing precedent. The petitioner was directed to pursue appellate remedies under Section 107 of CGST Act and permitted t

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Tax Demand Upheld: Procedural Gaps Noted, Petitioner Directed to Pursue Appellate Remedies Under Section 107 of CGST Act
Case-Laws
GST
HC dismisses petition challenging tax demand, finding procedural irregularities in the original order but declining to remand the matter. The court held that the Adjudicating Authority did not fully comply with previous judicial directions and natural justice principles. However, the petitioner is directed to pursue appellate remedies under Section 107 o

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Tax Refund Claim Wins: Interest Awarded with Precision, Accounting for Procedural Timelines and Partial Relief Calculation
Case-Laws
GST
HC ruled that the Petitioner is entitled to interest on refund claim, with nuanced calculations. Interest shall be payable from 7th/9th September, 2019 till 9th June, 2023 at varying rates (6% initially, then 9%), with a deduction of 74 days corresponding to Petitioner's response time to deficiency memo. The court balanced the procedural delays by both

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High Court Strikes Down Tax Assessment Order for Missing Crucial Document Identification Number, Allowing Procedural Correction
Case-Laws
GST
HC invalidated the GST assessment order in Form GST DRC-07 due to absence of a Document Identification Number (DIN), rendering the order non-est and invalid. Relying on Supreme Court precedent, the court set aside the impugned order and granted liberty to the tax authority to recommence proceedings with proper DIN assignment after providing notice

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Digital Invoice Number Oversight Nullifies Tax Assessment, Mandates Procedural Compliance and Fresh Evaluation Under GST Regulations
Case-Laws
GST
HC invalidated the assessment order due to absence of a Digital Invoice Number (DIN), following SC precedent in Pradeep Goyal v. Union of India. The court held that proceedings lacking a DIN are non-est and invalid, consistent with CBIC circular. The impugned order was set aside, granting the respondent liberty to conduct a fresh assessment w

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Electronic Credit Ledger Interpreted as Unified Resource, Allowing Flexible Input Tax Credit Utilization Across Tax Compartments
Case-Laws
GST
HC held that the electronic credit ledger constitutes a unified resource with interconnected tax compartments (IGST, CGST, SGST). The court found that erroneously claiming Input Tax Credit under different heads does not automatically invalidate the claim. The impugned orders were set aside, directing the tax authority to reconsider the ITC claim

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Taxpayer Wins: CGST Act Section 54(11) Mandates Refund Release Despite Department's Revenue Risk Concerns
Case-Laws
GST
HC ruled that under CGST Act Section 54(11), the Department cannot withhold a refund sanctioned by the Appellate Authority based solely on potential revenue risk or alleged fraud. Without a pending appeal or review challenging the Appellate Authority's order, the Department must release the refund with statutory interest. The petitioner is authorized to seek further le

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High Court Strikes Down Notice Procedure, Mandates Fair Hearing and Remands Case for Proper Adjudication Under Principles of Natural Justice
Case-Laws
GST
HC found the SCN uploaded in 'Additional Notices Tab' violated principles of natural justice, rendering the impugned order dated 5th August, 2024 invalid. The court remanded the matter back to the Adjudicating Authority, granting the Petitioner time until 10th July 2025 to file a reply to the SCN. Upon reply submission, the Authority

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Tax Authority's Input Tax Credit Denial Upheld: Jurisdiction Confirmed, Procedural Challenges Rejected, Statutory Appeal Path Preserved
Case-Laws
GST
HC dismissed the writ petition challenging tax authority's order regarding input tax credit (ITC) denial. The court held that territorial jurisdiction exists where a fraction of cause of action arises within court's jurisdiction. The petitioner failed to demonstrate substantial prejudice from denial of witness cross-examination. The court

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Tax Authority Ordered to Reconsider Order After Failing to Provide Proper Notice and Opportunity for Defense
Case-Laws
GST
HC found violation of natural justice principles in ex-parte tax liability order. The court held that the petitioner was not properly served with show cause notice and lacked opportunity to present defense. Applying precedent from similar cases, HC directed the impugned order be treated as a notice under Section 73 of GST Act, 2017, enabling the petitioner to submit

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