Goods and Services Tax

E-way Bill Compliance: Complete Documentation Mandatory for Goods Transport, Partial Filling Signals Potential Tax Evasion
Case-Laws
GST
HC ruled that carrying a complete e-way bill is mandatory for goods transportation. The petitioner was found transporting goods without fully completing the e-way bill (Part B), which was generated only after vehicle interception. The court held that merely downloading Part A of the e-way bill does not absolve tax liability. The petitioner's conduct su

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Land Development Agreement Not Subject to GST, Revenue Sharing Arrangement Upheld with Interim Relief Granted to Petitioner
Case-Laws
GST
HC adjudicated a dispute concerning a development agreement's revenue sharing arrangement between parties. The court determined that the transaction did not constitute a taxable transfer under GST law. Even if a transfer was presumed, it would involve immovable property, which falls outside GST taxation scope. The court found a prima facie case for in

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Tax Recovery Notice Upheld: Procedural Challenges Rejected Despite GST Tribunal and Pre-Deposit Concerns
Case-Laws
GST
HC dismissed the writ petition challenging tax recovery proceedings. The petition contested the validity of recovery notice issued on 13.02.2025 for tax, interest, and penalty, alleging procedural irregularities including non-constitution of GST Tribunal and non-compliance with pre-deposit requirements under Section 112(8). Upon filing of a reply affidavit by the Excise

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Legal Challenge Halts GST Demand as Appellate Tribunal Remains Unformed, Ensuring Statutory Appeal Rights Under Section 112
Case-Laws
GST
HC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the petitioners' statutory right to appeal and noted the Tribunal's non-existence. An interim stay was issued on the demand in Form GST APL-04, with directions for affidavit-in-opposition to be fi

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Employer-Provided Canteen and Transport Services Deemed Taxable Supply Under GST with Limited Input Tax Credit Restrictions
Case-Laws
GST
AAR ruled that recoveries from employees for canteen and transportation services constitute taxable supply under GST. The services are considered incidental to business activities, with tax liability limited to amounts recovered from employees. Input tax credit is disallowed for both canteen and transportation services under Section 17(5) of CGST Act.

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Employer Canteen and Transport Services Taxable Under GST, Recoveries Subject to Levy and Input Tax Credit Restrictions
Case-Laws
GST
The AAR ruled on GST applicability for employee canteen and transportation services. The employer's provision of these services constitutes a taxable supply under Section 7(1) of CGST Act, 2017, with GST levied on the recoveries made from employees. Transportation services do not qualify for exemption under Notification No. 12/2017 and are classified as r

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GST Voucher Ruling: Clarifies Tax Treatment, Distribution Models, and Unredeemed Instrument Taxation Principles
Circulars
GST – States
The AP State Tax Authority issued a comprehensive clarification on GST treatment of vouchers, addressing four key issues. The ruling determines that voucher transactions are neither a supply of goods nor services, whether the vouchers are RBI-recognized pre-paid instruments or actionable claims. Transactions involving voucher distribution through princip

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GST Council Clarifies Tax Rates for Agricultural Goods, Construction Materials, and Motor Vehicle Compensation Cess
Circulars
GST – States
The CCST issued a comprehensive circular clarifying multiple GST-related matters based on the 55th GST Council meeting recommendations. Key clarifications include: (1) pepper of genus Piper attracts 5% GST, with agriculturists supplying dried pepper exempt from registration; (2) agriculturists supplying raisins are GST-exempt; (3) ready-to-eat popcor

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High Court Validates Retrospective ITC Extension, Allowing Tax Credit Claims Beyond Original Statutory Deadlines Under Section 16(4)
Case-Laws
GST
HC allowed the petition concerning irregularly availed Input Tax Credit (ITC), finding that Circular dated 15.10.2024 retrospectively extended the time limit for ITC under Section 16(4) of CGST Act, 2017. The Deputy Solicitor General conceded that petitioner is now entitled to the previously denied ITC based on the new notification and circul

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GST Rate Dispute Resolved: Contractual Interpretation Favors Full Reimbursement Under Unexpected Tax Changes
Case-Laws
GST
The HC adjudicated a dispute concerning GST rate changes and contractual variation clauses. The court found that the Arbitral Tribunal misinterpreted contractual provisions regarding Input Tax Credit (ITC) and statutory variation clauses. The arbitral award was set aside due to misapplication of contract terms, disregard of GST regime principles, and failure to prov

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Legal Heir Seeks GST Refund Recovery After Department's Prolonged Delay in Implementing Prior Judicial Directive
Case-Laws
GST
HC found that despite prior judicial directive to re-credit the electronic cash ledger refund within two weeks, the GST Department failed to process the legal heir's claim for excess balance. The court expressed concern over the persistent administrative inaction, highlighting the petitioner's repeated attempts to secure the refund. The matter was scheduled for

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Protective Sealing of Godown Preserves Stakeholder Interests During GST Registration Cancellation Review Process
Case-Laws
GST
HC held that in the matter of GST registration cancellation, the sealing of the godown was a protective measure to safeguard stakeholders' interests, not based on inter-party disputes. The directive was implemented to prevent goods removal pending the Commissioner's decision on registration revocation application. The court emphasized a time-bound resolution pro

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Tax Credit Rectification Requires Fair Hearing: Administrative Order Invalidated Due to Lack of Personal Opportunity to Present Case
Case-Laws
GST
HC ruled on input tax credit rectification under Section 161 of Delhi GST Act, finding procedural irregularities in the administrative order. The court held that when rectification potentially adversely impacts the applicant's rights, principles of natural justice mandate providing personal hearing. Since the petitioner was not afforded an op

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Tax Dispute Resolution: ITC Misstatement Requires 10% Deposit, Appeal Rights Preserved Under Conditional Order
Case-Laws
GST
HC adjudicated a tax dispute involving Input Tax Credit (ITC) misstatement. The court determined that the petitioner must follow prescribed guidelines by depositing 10% of the disputed amount within eight weeks. The demand confirmed by the Appellate Authority shall remain stayed until GST Appellate Tribunal's constitution. Upon tribunal notification, petitioner ma

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Procedural Fairness Prevails: Petitioner Granted Opportunity to Respond to Show Cause Notice, Ensuring Right to Be Heard
Case-Laws
GST
HC found a violation of natural justice principles as the petitioner was not afforded an opportunity to respond to the Show Cause Notice (SCN). The court remanded the matter back to the concerned department, directing it to provide the petitioner a fair hearing. The petitioner was granted 30 days to file a response to the SCN, ensuring procedural fairnes

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Tax Credit Challenge Dismissed: Procedural Fairness Confirmed, Petitioner Directed to Pursue Statutory Remedies Under Section 107
Case-Laws
GST
HC determined that the petitioner failed to demonstrate procedural irregularities in tax credit proceedings. Despite claims of inadequate document disclosure, the court found all Relied Upon Documents were properly supplied and adequate hearing opportunities provided. The court rejected allegations of natural justice violations, noting the petit

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Procedural Fairness Prevails: Hearing Notice Violation Leads to Order Quashing and Remand for Proper Consideration under GST Act Section 75(4)
Case-Laws
GST
HC found a violation of natural justice where respondent issued a personal hearing notice before reply deadline and subsequently passed an order without considering petitioner's detailed reply. The impugned order was contrary to Section 75(4) of GST Act, as the petitioner was not provided a meaningful opportunity to be heard. The HC

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Multiple Show Cause Notices Challenged: Final Assessment Orders Suspended Pending Comprehensive Judicial Review of Overlapping Tax Periods
Case-Laws
GST
HC adjudicated a case involving multiple Show Cause Notices (SCNs) with overlapping assessment periods. The court acknowledged existing final assessment orders and stipulated that any subsequent order would be contingent upon the writ petition's ultimate outcome. The respondents were mandated to submit written replies within three weeks

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Advisory on reporting values in Table 3.2 of GSTR-3B
GST
Dated:- 11-4-2025

1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR-3B auto-populates from corresponding inter-state supplies declared in GSTR-1, GSTR-1A, and IFF in requisite tables.
2. It is to inform you that from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only.
3. Therefore, in case any modification/amendment is required in auto-

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-editable, and taxpayers will need to file GSTR-3B with the auto-populated values generated by the system only.
2. How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after April 2025 period onwards due to incorrect reporting of the same through GSTR-1?
If incorrect values are auto-populated in Table 3.2 after April 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?
Taxpayers should ensure that the inter-state supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. This will ensure that the accurate values are auto-popu

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Advisory on Table-12 of GSTR-1 or GSTR-1A
GST
Dated:- 11-4-2025

It to inform that GSTN has implemented phase wise changes in Table-12 of GSTR-1 or GSTR-1A. For the same various advisories have been issued time to time, which are available on GST Portal. GSTN is going to implement Phase-III of Table 12 of GSTR 1 & 1A from April, 2025 tax period onwards. Which implies:
(1). Table-12 has been bifurcated into two tables namely B2B and B2C, to report these summary of these sup

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GST Assessment Order Invalidated for Procedural Violations, Demand of Rs. 19.8 Lakh Quashed Under Section 62
Case-Laws
GST
HC held the assessment order under GST Act section 62 invalid due to procedural irregularities. The order creating a demand of Rs. 19,80,000 was passed without prior notice under section 46, violating principles of natural justice. The court found serious procedural defects in the assessment process, rendering the order unsustainable. Following precedent from a simi

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Judicial Order Permits Conditional Release of Truck and Areca-nut Cargo After Deposit of Specified Amount
Case-Laws
GST
HC declined interim relief, directing respondent authorities to release a TATA truck transporting 17,760 kg of Areca-nuts upon payment of Rs. 100,000. Regarding the goods, the court mandated selling 222 bags (80 kg each) within 15 days at best possible price, with proceeds retained in a separate account pending writ petition outcome. The appellant was permitted to part

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Procedural Flaws Invalidate Tax Notice: Lack of Natural Justice Principles Leads to Quashing of Summary Order
Case-Laws
GST
HC set aside the summary of show cause notice and summary of order due to violation of principles of natural justice. The court found that issuing summaries without proper show cause notice under Section 73(1) and order under Section 73(9) of CGST Act, 2017 was procedurally incorrect. Following the precedent in Construction Catalysers Pvt. Ltd., the court determine

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Tax Transfer Dispute Resolved: No Evasion Found in Machine Movement Between Units with Proper Documentation Validated
Case-Laws
GST
HC adjudicated a tax seizure case involving inter-unit transportation of goods. The court determined that no tax evasion occurred during the transfer of a compactor machine from Rajasthan to Uttar Pradesh. Despite initial interception due to missing documentation, the subsequent production of delivery challan and e-way bill demonstrated compliance. The cour

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Judicial Review Finds Demand Order Defective, Mandates Procedural Correction and Fair Hearing for Petitioner Under Section 75(6)
Case-Laws
GST
HC determined that the undated demand order was procedurally defective under Section 75(6), lacking substantive reasoning beyond referencing a show cause notice. The court remanded the matter to the respondent, directing them to provide the petitioner an opportunity to respond to the original show cause notice within four weeks. Following the pet

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