Goods and Services Tax

West Bengal GST Amendment Extends ITC Claim Deadline to November 30, 2021 for FY 2017-18 to 2020-21
Circulars
GST – States
The WBGST Act was amended to retrospectively extend the time limit for claiming input tax credit for financial years 2017-18 through 2020-21 until November 30, 2021, and to establish special provisions for taxpayers whose registration was cancelled and subsequently revoked. The DCT clarified implementation procedures across various scenarios: ongoing investigations,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Interest and Penalty Waiver Scheme Offers Relief for 2017-20 Tax Demands if Paid by March 2025
Circulars
GST – States
The WBGST Act amendment provides a waiver scheme for interest and penalties on tax demands for FY 2017-18 to 2019-20. Taxpayers must pay the full tax amount by March 31, 2025 to qualify. For cases where ITC was denied solely due to Section 16(4) violations but now allowed under retrospectively inserted Sections 16(5) and 16(6), taxpayers may deduct such amounts from

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Clarification: Pepper at 5%, Agriculturists Exempt, Popcorn Rates Vary, AAC Blocks at 12%
Circulars
GST – States
The CBIC circular, adopted by Maharashtra State Tax, clarifies several GST classification issues. Pepper of genus Piper attracts 5% GST, with agriculturists exempt from registration when supplying dried pepper from their cultivations. Similarly, agriculturists supplying raisins are exempt from GST registration. Ready-to-eat popcorn with salt and spices attracts 5% GST (un

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Late Fee Under GST Section 47(2) Applies to Incomplete Annual Returns Without GSTR-9C for High-Turnover Businesses
Circulars
GST – States
The CBIC clarified that late fee under section 47(2) of the CGST Act applies to delayed filing of complete annual returns under section 44, which includes both FORM GSTR-9 and GSTR-9C (where required). Late fee is calculated from the due date until the complete return is furnished. For taxpayers with aggregate turnover exceeding the threshold (5 crore

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Maharashtra State Tax Commissioner Adopts CBIC Circular 245/02/2025-GST Clarifying Payment Aggregator Exemptions and Penal Charges
Circulars
GST – States
The Commissioner of State Tax, Maharashtra has adopted CBIC Circular No. 245/02/2025-GST dated January 28, 2025, making it applicable to the MGST Act, 2017. The circular provides several GST clarifications: penal charges levied by Regulated Entities per RBI directives are not subject to GST; Payment Aggregators qualify for GST exemptio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Registration Requires Applicants to Disclose All Business Premises, Automatic Registration Not Mandated Under Section 107
Case-Laws
GST
The HC dismissed the petition challenging a GST demand, finding the petitioner's claim that the Partnership Deed's reference to a fourth business site should have prompted automatic registration by authorities to be baseless. The court held that applicants bear responsibility to disclose all business premises for GST registration, and the petitioner

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Jurisdictional Defects in CGST Notice Under Section 74 Lead to Stay Order as Rule 142 Ignored
Case-Laws
GST
The HC stayed a common final order issued during pending litigation, finding prima facie merit in petitioners' challenges. The court determined that the original show cause notice under CGST Act s.74 was issued without jurisdiction for failing to comply with mandatory provisions of Rule 142 of CGST Rules. Applying the maxim “sublato fundamento cadit opus,” the court held that when

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Limitation Period for GST Refund Claims Cannot Be Altered by Circulars or Retrospective Rule Amendments
Case-Laws
GST
The HC dismissed a petition seeking to extend the benefit of the proviso to Rule 90(3) of CGST Rules to exclude days between filing refund claims and issuance of deficiency memos for limitation calculation. The court determined that the petitioner's refund claims for zero-rated supplies (exports) made during July-September 2017 were filed within the statutory limitation

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Circular Trading Adjudication Must Include All Five Assessees; Petitioner's Writ Petition Restored
Case-Laws
GST
The HC recalled its earlier order and restored the writ petition, acknowledging that the petitioner should not be excluded from proceedings involving circular trading adjudication. The court recognized that circular trading issues must be decided with all five assessees participating collectively. The petitioner sought restoration to challenge the adjudicating authority's fin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Fraud Case: Court Rejects FIR Quashment Despite Section 132(6) CGST Act Protection Claim
Case-Laws
GST
The HC dismissed a petition seeking quashment of an FIR filed under Sections 420, 467, 468, 471 & 120-B IPC related to tax fraud. While the petitioner argued protection under Section 132(6) of CGST Act, the court distinguished that the prosecution was for IPC offenses, not CGST violations. The petitioner allegedly fabricated tax invoices through “Dabang Duniya” publication, falsely

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Show-Cause Notice Under CGST Act Section 73 Quashed: Parallel Proceedings For Same Transaction Creates Legal Uncertainty
Case-Laws
GST
The HC quashed a show-cause notice issued under s.73 of the CGST Act regarding irregularities in transitional credit claimed via TRAN-1. Relying on Usha Martin Limited vs. Additional Commissioner precedent, the court determined that despite the general rule of exhausting statutory remedies before seeking judicial review, writ petitions are maintainable w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Registration Cancellation Quashed: Authorities Failed to Consider Medical Reasons and Payment of Dues
Case-Laws
GST
The HC quashed the order cancelling petitioner's GST registration for failure to file returns for six months. The Court found that authorities failed to consider the petitioner's contentions regarding payment of dues and medical reasons for delay, constituting a violation of natural justice principles. Following precedent established in Aggarwal Dyeing and Printing, wh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Registration Cancellation Cannot Be Retrospective Without Prior Notice in Show Cause Notice
Case-Laws
GST
The HC held that the retrospective cancellation of petitioner's GST registration was invalid due to procedural defects in the Show Cause Notice. The original SCN dated September 19, 2024, contained no disclosure of intent to cancel registration retrospectively, nor provided supporting reasons for such action. This failure to place the petitioner on prior notice violated principl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Jurisdictional Boundaries Redefined for Seven Key Locations Under Section 3 of CGST Act
Notifications
GST
The Central Government amended Notification No. 02/2017-Central Tax regarding jurisdictional boundaries of CGST officers. The amendments, exercised under section 3 read with section 5 of CGST Act and section 3 of IGST Act, redefine territorial jurisdictions for seven key locations: Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur. The notification spec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttar Pradesh
GST
Dated:- 17-3-2025

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The above-said fu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e/he can proceed with the application as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail.
6.  The feature of booking an appointment to visit a designated GSK is being enabled for the applicants of Uttar Pradesh and the applicants can book slots from 18/03/2025.
7.  After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
8.  At the time of the visit of GSK, the applicant is required to carry the foll

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Assessment Order Set Aside Due to Missing Document Identification Number (DIN) Requirement Under CBIC Circular No.128/47/2019-GST
Case-Laws
GST
The HC set aside the assessment order due to the absence of a Document Identification Number (DIN), ruling it non-est and invalid. Following precedents established in Pradeep Goyal v. Union of India and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner, along with CBIC Circular No.128/47/2019-GST, the court determined that proceeding

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Bus Services Paid Directly by Students Not Exempt from 5% GST Under SAC 9964 Transport Classification
Case-Laws
GST
The AAR determined that transportation services provided to students and staff could not be considered as services to the educational institution since the applicant received payment directly from students rather than the school, as evidenced by the Profit and Loss Account showing only “Bus Fees Receipt” from students with no financial transactions with the school. Consequ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Minor Clerical Error in GSTN Documentation Cannot Be Grounds for Denying Input Tax Credit Under Section 16(2)(aa)
Case-Laws
GST
HC held that a minor clerical error in GST documentation – specifically, the mention of petitioner's Bombay office GSTN instead of Delhi office GSTN on invoices – cannot be grounds for denying Input Tax Credit under Section 16(2)(aa) of CGST Act, 2017. The court noted that petitioner's name was correctly mentioned on invoices and no other entity had claimed the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Appeal Dismissed: 95-Day Delay Beyond Statutory Limit of One Month Cannot Be Condoned Under Section 107(4)
Case-Laws
GST
The HC dismissed a petition challenging the Appellate Authority's refusal to condone a 95-day delay in filing a GST appeal. Under Section 107(1) of GST law, appeals must be filed within three months from communication of the order, with Section 107(4) allowing the Authority to condone delays only up to an additional one month. The Court affirmed that the Limitatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tax Intimation Under Section 73(5) of GST Act Not Challengeable Before Show Cause Notice or Final Order
Case-Laws
GST
The HC rejected the writ petition challenging an intimation of tax issued under Section 73(5) of the KGST/CGST Act, 2017 as premature. The Court noted that the intimation merely ascertained tax with options for the petitioner to either pay with interest or file submissions. The document itself provided an opportunity for the petitioner to respond, and no show cause notic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Registration Cancellation Cannot Be Applied Retrospectively Without Prior Notice and Proper Reasoning
Case-Laws
GST
The HC modified the GST registration cancellation order, ruling that it would take effect from the date of the Show Cause Notice (12 February 2024) rather than retrospectively from 7 February 2019. The Court found the retrospective cancellation invalid due to absence of supporting reasons in the original SCN and failure to provide prior notice to the petitioner, which

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Delhi govt's revenue collections below projections, except for GST and VAT
GST
Dated:- 17-3-2025
PTI
New Delhi, Mar 16 (PTI) The revenue collections of the Delhi government, except for GST and VAT, are likely to remain below the budget projections, officials said on Sunday.
According to official data, the Goods and Services Tax (GST) and Value Added Tax (VAT) collections were Rs 40,009 crore (tentative) as of February 2025. The collections from motor vehicle taxes and excise revenu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

After popcorn, now turn of donuts to get afflicted by 'GSTitis': Congress
GST
Dated:- 15-3-2025
PTI
New Delhi, Mar 15 (PTI) The Congress on Saturday took a swipe at the government over its implementation of differential GST rates, saying that after popcorn, it is now the turn of donuts to get afflicted by “GSTitis”.
Congress general secretary in-charge communications Jairam Ramesh cited a media report on X which stated that Singapore-based chain Mad Over Donuts is facing a Rs 100 crore tax notice for allegedly misclassifying its business and paying 5 per cent GST, claiming it is a restaurant service, as opposed to paying 18 per cent tax on bakery items.
“After popcorn, it is now the turn of donuts to get afflicted by GSTitis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Anticipatory Bail Granted in GST Fraud Case Involving Fake Input Tax Credit to Multiple Taxpayers
Case-Laws
GST
The HC granted anticipatory bail to the applicant implicated in a case involving fake input tax credit allegedly passed to 14 taxpayers including the applicant's firm. The court applied established principles for bail consideration, including: nature and gravity of accusations, applicant's antecedents, flight risk, and potential malicious intent behind the accusation. While ac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Registration Cannot Be Retrospectively Canceled Without Proper Notice and Evidence Under Section 29 of CGST Act
Case-Laws
GST
The HC quashed the retrospective cancellation of GST registration under SS29 of CGST Act, 2017, finding procedural violations. Neither the SCN nor final order provided material evidence supporting the allegation under SS29(2)(e), nor did they notify the petitioner of intended retrospective cancellation. This procedural defect alone invalidated the action. The

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =