Goods and Services Tax

Tax Notice Challenge Rejected: Statutory Appeal Route Preferred Over Extraordinary Writ Jurisdiction Under Section 74/73
Case-Laws
GST
HC dismissed the writ petition challenging tax SCN and final order under WBGST/CGST Act, 2017. The court held that the petitioners have an alternative statutory remedy through appeal under Section 74/73, and cannot bypass such efficacious remedy by invoking extraordinary writ jurisdiction under Article 226. Despite relying on a Madras HC precedent, the p

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Tax Credit Dispute Overturned: Procedural Errors Invalidate Order, Mandate Fair Reconsideration of Petitioner's Claims
Case-Laws
GST
HC allowed the petition, reversing the Input Tax Credit (ITC) order due to procedural irregularities. The court found respondent failed to properly consider petitioner's submissions and credit note, violating principles of natural justice. Relying on precedent from a similar tax dispute, the HC set aside the impugned order and remanded the matter back to t

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GST Claim Resolution Ordered: Administrative Process to Address Tax Dispute Within Eight Weeks of Filing
Case-Laws
GST
HC directs second respondent to resolve petitioner's representation regarding GST claim within eight weeks, following precedent set in prior case involving educational institute. Tax authorities instructed to process invoices as standard, without engaging in underlying dispute. Consistent with previous judicial guidance, the court provides opportunity for administrative

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Long-term Industrial Plot Leasehold Rights Transfer Deemed Non-Taxable Supply Under GST Act Section 7(1)(a)
Case-Laws
GST
HC held that assignment of long-term leasehold rights in an industrial plot by a lessee to a third-party assignee constitutes a transfer of immovable property benefits, not a taxable supply under GST Act. Relying on precedent in Gujarat Chamber of Commerce case, the Court determined that such transaction falls outside section 7(1)(a) read with Schedules II and III, t

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‘God-Sent Tax’ unites India, funds security measures: Himanta on Cong’s ‘Gabbar Singh Tax’ jab
GST
Dated:- 9-5-2025
PTI
Guwahati, May 9 (PTI) Assam Chief Minister Himanta Biswa Sarma on Friday said that the GST regime, brought by the BJP-led Central government, funds the country’s security and resilience, and called it ‘God-Sent Tax’.
Sarma also dismissed Congress leader Rahul Gandhi's description of GST as ‘Gabbar Singh Tax’.
The chief minister also lauded the Indian armed forces for crushing all attempts by Pakistan to strike at multiple targets in the country.
“Rafale jets and S-400 systems don’t just appear — they are built on the strength of our taxpayers,” Sarma posted on X, referring to th

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Excess Stock Discovery Under GST: Tax Assessment via Sections 73/74, Not Punitive Section 130
Case-Laws
GST
HC held that when excess stock is discovered during a survey under GST Act section 67, proceedings must be initiated under sections 73/74, not section 130. The statutory framework mandates that if a registered dealer fails to account for goods, the Proper Officer shall determine tax liability through sections 73/74. The court emphasized that GST Act is a comprehensive code, and se

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Development Rights Transfer Taxable Under GST: No Exemption for Pre-Completion Consideration and Upheld Recovery Mechanism
Case-Laws
GST
HC dismisses petitioner's challenge to GST notification regarding tax recovery and development agreement. The court held that transfer of development rights is amenable to GST, and the petitioner cannot claim exemption since consideration was received before completion certificate. The court found no violation of natural justice or procedural irregular

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Pre-Deposit Compliance Required: Petitioner Must Deposit Remaining Amount Within 30 Days Under Section 107 of CGST Act
Case-Laws
GST
HC ruled that the petitioner must deposit the remaining pre-deposit amount within 30 days under Section 107 of CGST Act, 2017. Upon compliance, the appellate authority shall review the interim reply and supporting documents, and adjudicate the appeal on merits regarding availment of ITC. The petitioner had already deposited Rs. 2.5 crores, satisfying a sub

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Tax Credit Dispute Resolved: Procedural Delays Cannot Deny Legitimate Input Tax Credit Under GST Section 16(5)
Case-Laws
GST
HC allowed the writ petition challenging input tax credit rejection, remanding the matter to the tax authority. The court relied on a prior Division Bench judgment interpreting Section 16(5) of the GST Act, which held that taxpayers can avail tax credits despite procedural delays. The assessment order dated 30.04.2024 was set aside, directing the respondent to con

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Legal Representatives Must Be Notified Before Tax Determination Against Deceased Taxpayer Under Section 93 Liability Rules
Case-Laws
GST
HC held that a tax determination cannot be made against a deceased person. Section 93 addresses liability of legal representatives only for ongoing or discontinued businesses, but does not authorize determination against a deceased individual. Issuance of show cause notice (SCN) must be made to legal representatives, and determination must occur after

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GST Registration Process Streamlined: Standardized Verification, 7-Day Approval, Balanced Approach to Preventing Fraud
Circulars
GST – States
The GoI's GST Policy Wing issued comprehensive instructions for processing GST registration applications to standardize verification procedures. Key directives include: (1) Officers must strictly adhere to prescribed document lists in FORM GST REG-01, (2) Avoid seeking additional documents beyond the specified list, (3) Complete applications must

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Tax Authorities Instructed to Withdraw Appeals When Full Tax Paid Under Section 73, Preserving Taxpayer Relief Benefits
Circulars
GST – States
In cases where tax has been fully paid under Section 73 of CGST Act, and departmental appeals are solely related to interest or penalty calculations, the tax authority may withdraw such appeals. The instruction clarifies that taxpayers remain eligible for Section 128A benefits even if the department has initiated appellate proceedings, provided a

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GST fraud: ED raids in Jharkhand, West Bengal
GST
Dated:- 8-5-2025
PTI
New Delhi, May 8 (PTI) The Enforcement Directorate on Thursday conducted searches in Jharkhand and West Bengal as part of a money laundering investigation linked to generation of “fraudulent” GST invoices, official sources said.
At least nine locations in Ranchi, Jamshedpur and Kolkata are being raided.
The ED suspects that the accused Shiv Kumar Deora, Sumit Gupta and Amit Gupta allegedly generated fake invoice

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Electronic Filing Deemed Valid: Procedural Flexibility Upheld, Certified Copy Delay Does Not Invalidate Submission Under CGST Rule 108(3)
Case-Laws
GST
HC allowed the appeal, finding the filing procedurally valid despite delay in certified copy submission. The court determined that online filing with electronic documents constitutes complete submission, and physical certification is not mandatory. Relying on precedent from Chegg India Private Limited, the HC held that technological adva

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Tax Challenge Dismissed: Statutory Notice Upheld, Procedural Fairness Confirmed Under Section 107 of CGST Act
Case-Laws
GST
HC dismissed the petition challenging tax proceedings, finding no violation of natural justice. The petitioner received hearing notice but failed to appear, and the court clarified that statutory provisions do not mandate exactly three hearings. The court directed the petitioner to file an appeal under Section 107 of CGST Act to the Appellate Authority, effectively

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GST Levy on Leasehold Rights Transfer: Interim Order Suspends Adjudication, Maintains Status Quo Under Section 54
Case-Laws
GST
HC determined the GST levy on assignment of leasehold rights for an industrial plot and constructed buildings through third-party transfer. The court stayed the adjudication order issued against the petitioner, following a precedent in a similar case involving another corporate entity. The interim order effectively suspends the impugned order dated 28th Februar

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Tax Notice Nullified: Procedural Flaws Invalidate Show Cause Notice, Demanding Fair Hearing and Proper Service
Case-Laws
GST
HC set aside the tax notice (N/N. 56/2023) due to procedural irregularities in service of Show Cause Notice (SCN). The court found fundamental violations of natural justice, as the SCN was undated and not properly received by the Petitioner. Following precedential rulings in similar tax dispute cases, the court remanded the matter back to the tax authorities, dire

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Compensation Cess Calculation for Motor Vehicles Clarified: Ground Clearance Measurement in Laden Condition Determines 20% Tax Rate
Case-Laws
GST
HC ruled that Notification No. 3/2023-CC (Rate) dated 26th July, 2023 is prospective, not retrospective. Ground clearance for motor vehicles' Compensation Cess calculation must be measured in laden condition for the period September 2017 to July 2022. Petitioners are liable to pay Compensation Cess at 20% rate during this period, invalidating

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High Court Strikes Down GST Rule 86A Order, Restores Electronic Credit Ledger Access for Taxpayer Without Proper Procedural Justification
Case-Laws
GST
The HC allowed the petition, quashing the impugned order blocking the petitioner's Electronic Credit Ledger (ECL) under Rule 86A of CGST Rules. The court found the order legally unsustainable due to absence of pre-decisional hearing and lack of independent, cogent reasons for blocking the ECL. The respondents' reliance on borrowed satisf

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Amnesty Scheme Under Section 128(A) Provides Relief for Tax Arrears, Ensures Fair Reconsideration of Undisputed Dues
Case-Laws
GST
HC allowed the petition, setting aside the impugned order and remitting the matter back to the 3rd respondent for reconsideration. The court recognized the applicability of the Amnesty Scheme under Section 128(A) of CGST Act for tax years 2017-18, 2018-19, and 2019-20. The decision emphasized that undisputed tax arrears cannot be demanded arbitrarily when ex

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High Court Strikes Down Rule 86A Blocking of Electronic Credit Ledger, Mandates Immediate Unblocking and Fair Hearing Process
Case-Laws
GST
HC allowed the petition challenging Rule 86A blocking of Electronic Credit Ledger (ECL), finding the order invalid due to lack of pre-decisional hearing and absence of independent, cogent reasons. The court held that reliance on borrowed satisfaction from enforcement reports without providing specific grounds constitutes an arbitrary action. Respond

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Corporate Merger Voids Show Cause Notice: Authority Must Reissue Proceedings Against Correct Amalgamated Legal Entity
Case-Laws
GST
HC held that the respondent authority's issuance of a show cause notice (SCN) to a non-existent company post-amalgamation was procedurally flawed. Despite initial claims of unawareness, the respondent's counsel acknowledged knowledge of the amalgamation. The court set aside the impugned order and granted liberty to the respondents to initiate fresh proceedi

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Tax Credits Restored: Section 16 Amendments Allow Retrospective Claims for Delayed Returns Filed Between June 2018-March 2019
Case-Laws
GST
HC ruled that pursuant to clause (5) of Section 16 inserted by Finance (No.2) Act, 2024 and the circular dated 15.10.2024, the respondents' orders are set aside. The court directed respondents to permit petitioner's input tax credits for delayed returns filed during June 2018 to March 2019, effectively allowing retrospective tax credit claims despit

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Appellate Rights Upheld: Statutory Deposit Prerequisite for GST Tribunal Appeal Under Section 112(9)
Case-Laws
GST
HC dismissed the appeal with a procedural directive regarding statutory stay under Section 112(9) of the Act of 2017. The court determined that upon the appointment of the President or State President of the Goods and Service Tax Appellate Tribunal, the petitioner may file an appeal after statutory deposit. The authority is mandated to adjudicate the appeal strictly in acco

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ITC Refund Allowed: Section 54(3)(ii) Enables Full Credit Recovery for Identical Input and Output Supplies
Case-Laws
GST
HC held that Section 54(3)(ii) of CGST Act permits refund of Input Tax Credit (ITC) where input and output supplies are identical, rejecting restrictive interpretations in Circular No. 135/05/2020-GST. The court found the respondent's orders erroneously relied on inapplicable circular provisions and improperly rejected refund claims. Consequently, the HC quashed the i

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