Goods and Services Tax

Appellate Authority Under GST Can Condone Delay Beyond One Month Under Section 5 Of Limitation Act 1963
Case-Laws
GST
HC held that Appellate Authority under West Bengal GST Act 2017 has power to condone delay beyond one month of prescribed appeal period. While appeal was dismissed for being time-barred, petitioner could invoke Section 5 of Limitation Act 1963 for delay condonation. Following precedent in S.K. Chakraborty matter, Court found Appellate Authority should have considered exp

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Assessment Order on Security Wages Treatment Set Aside Due to Lack of Specific Notice and Natural Justice Violation
Case-Laws
GST
HC partially set aside assessment order concerning disputed “Security Wages” treatment, finding procedural deficiency as this issue was not specifically mentioned in show cause notice which only referenced “Administration Expenses.” Court determined petitioner was denied natural justice by not receiving opportunity for personal hearing on security wages matte

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Government Entity Must Pay Differential GST Amount After Rate Increase from 12% to 18% Following Apex Structure Precedent
Case-Laws
GST
The HC addressed the dispute regarding differential GST liability payment. Following precedent established in M/s Apex Structure case, the court affirmed that GST rate enhancement from 12% to 18% was lawfully applicable and payable by the government entity (respondent). The ruling upheld the state GST department's position on increased tax rate applicab

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Trump threatening existence of GST; will his 'good friend in New Delhi' stand up: Cong
GST
Dated:- 19-2-2025
PTI
New Delhi, Feb 19 (PTI) The Congress on Wednesday claimed that the talk of reciprocal tariffs by US President Donald Trump is calling into question a consumption tax like GST, and wondered whether his “good friend in New Delhi” would stand up to it when national sovereignty is at stake.
Congress general secretary in-charge communications Jairam Ramesh said his party has long been calling for a GST 2.0 that will make GST a truly Good and Simple Tax, as it was intended to be.
It has called for the barest minimum of rates and vastly reformed compliance rules, he said in a post on X.
“Now President Trump is threatening

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GST Recovery Order Stayed: Petitioner Must Pay 10% Tax Under Section 107(6) For Extended Protection
Case-Laws
GST
HC granted interim stay on appellate GST demand order for two weeks, considering absence of constituted Appellate Tribunal and prima facie case established by petitioner. Stay extension contingent on petitioner paying 10% of disputed tax balance within two weeks, in addition to deposits under Sec 107(6). Extended stay would remain effective until writ petition disposal or fu

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Show Cause Notice under Section 73 CGST Act quashed for failing to address assessee's explanations on GSTR-9 and GSTR-1 mismatch
Case-Laws
GST
HC held that the SCN issued under Section 73 of CGST Act was procedurally deficient as it failed to adequately address the assessee's reply to the final audit report regarding GSTR-9 and GSTR-1 mismatch. The Court emphasized that a valid SCN must specifically detail the authority's prima facie findings and reasoning for rejecting the assessee's e

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GST Registration Cancellation Invalid: Show Cause Notice Lacked Authority Details and Proper Reasoning Under Section 29
Case-Laws
GST
HC held that cancellation of petitioner's GST registration was invalid due to procedural defects and non-application of mind. The initial SCN lacked essential details including name, designation, and signature of the issuing authority. The rejection of revocation application was mechanical, without proper reasoning. Court emphasized that GST registration

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GST Appeal Filed After 7 Months Dismissed: Section 107(4) Limits Delay Condonation to 30 Days Only
Case-Laws
GST
HC affirmed dismissal of GST appeal filed after 7-month delay. Section 107(4) of GST Act explicitly limits appellate authority's power to condone delay to 30 days only. The Act being a complete code, provisions of Limitation Act Section 5 are inapplicable. Petitioner failed to demonstrate any legal basis for condonation beyond the statutory 30-day period. Since appeal exceede

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GST Registration Cancellation Cannot Be Retrospective Without Prior Notice and Proper Reasoning in Show Cause Notice
Case-Laws
GST
HC invalidated retrospective GST registration cancellation due to procedural deficiencies in the show cause notice (SCN). The notice failed to indicate any intention of retrospective cancellation or provide supporting reasons, violating principles of natural justice. The Court determined that the absence of prior notice regarding retrospective action and lac

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Tax Assessment Orders Invalidated Due to Authority's Failure to Consider Complete Financial Records and Natural Justice Violations
Case-Laws
GST
HC set aside assessment orders due to procedural deficiencies in tax evaluation. Authority failed to consider complete financial details, particularly regarding tax payments on scrap sales and battery sales, violating natural justice principles. Petitioner presented detailed break-up of tax payments for the first time before HC, which was not p

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Tailing Dam for Mining Waste Storage Not Eligible for Input Tax Credit Under Section 17(5)(c)(d)
Case-Laws
GST
AAR ruled ITC unavailable for goods and services used in increasing height of Tailing Dam for mining waste disposal. The dam, classified as immovable property and civil structure stretching several kilometers on natural foundation, does not qualify as “plant and machinery” under CGST Act Section 17(5)(c) and (d). The dam, serving merely as storage for mining waste, does not dir

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Member Services by Clubs Now Taxable Under GST: Section 7(1)(aa) Makes Club-Member Transactions Supply from July 2017
Case-Laws
GST
Services provided by clubs to members are subject to GST following the retrospective amendment via Finance Act 2021, which inserted Section 7(1)(aa) into CGST Act effective July 1, 2017. This amendment explicitly includes transactions between clubs/associations and their members within the scope of taxable supply, overriding the principle of mutuality estab

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Hand-held Vehicle Battery Replacement Multitools with Voltage Indicators Classified Under Chapter Heading 8204 for GST
Case-Laws
GST
The AAR ruled on classification of hand-held multitools designed for battery replacement in vehicles. The tools primarily consist of integrated spanners with additional components like screwdrivers, hex keys, and battery voltage indicators showing charge levels (25%, 50%, 75%, 100%). While the tools incorporate electrical components (battery indicators) un

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Transport Vehicle Rental Services Without Consignment Notes Not Exempt Under Entry 18 Notification 12/2017-CT(Rate)
Case-Laws
GST
AAR ruled that transportation services provided by subcontractor X to principal GTA are not exempt under Entry 18 of Notification 12/2017-CT(Rate). Since X does not issue consignment notes, a key requirement to qualify as GTA, their services constitute vehicle rental rather than goods transportation. The principal GTA maintains the direct transportation contr

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Punjab's GST base expands with targeted drives; over 79k taxpayers added in 2 years
GST
Dated:- 18-2-2025
PTI
Chandigarh, Feb 18 (PTI) Punjab's Finance Minister Harpal Singh Cheema on Tuesday said that the Excise and Taxation Department has carried out targeted GST registration drives to broaden the collection base, resulting in the addition of 46,338 new taxpayers in 2023-24 and another 33,000 in this fiscal till December 2024.
“A state-wide campaign has also been launched to educate taxpayers on filing procedures, ITC claims, and compliance benefits,” he said in an official statement here.
Cheema said that the state GST department initiated another GSTR registration drive in January 2025, visiting approximately 48,000 new

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06 consumers with Rs 2.45 crore for uploading their purchase bills on Mera Bill app.
“To increase tax revenue from registered dealers, the department has ensured proper GST filing and compliance, with 93 per cent of registered taxpayers consistently filing returns on time. The department has also penalised tax evaders, collaborated with IIT Hyderabad to integrate advanced data analytic tools, and implemented adjudication and scrutiny modules to prevent revenue leakages,” said the finance minister.
Cheema emphasised that expanding the GST tax base is crucial for improving revenue, reducing tax evasion, and ensuring a fair taxation system.
Meanwhile on Tuesday, Cheema inaugurated three crucial IT-based financial modules aimed at bolster

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jharkhand and Andaman and Nicobar Islands
GST
Dated:- 18-2-2025

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

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bsp; If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/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 now available for the applicants of Jharkhand and Andaman and Nicobar Islands.
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 pe

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Digital Signatures Missing on Tax Notice and Order Makes Proceedings Invalid – Fundamental Authentication Requirements Not Met
Case-Laws
GST
HC quashed an ex parte order and related tax notifications due to absence of digital or scanned signatures on both show cause notice (SCN) and final order. Following established precedent, the court affirmed that unsigned administrative notices and orders lack legal validity. The procedural defect of missing signatures rendered the proceedings unsu

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GST Fraud: Multiple FIRs and Ongoing Investigation Lead to Bail Denial Despite Previous Release in Similar Case
Case-Laws
GST
HC denied bail to applicant charged with wrongful availing of Input Tax Credit. Despite applicant's willingness to repay and previous bail grant in a similar case, multiple FIRs for comparable offenses have been registered. The earlier bail was granted after three months' imprisonment where investigation was complete. In contrast, the current FIR dated 27.11.2024

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Tax Evasion Show Cause Notices Under Section 74(1) CGST Must Be Issued Separately For Each Financial Year
Case-Laws
GST
HC held that show cause notices under Section 74(1) of CGST Act for alleged tax evasion must be issued separately for each financial year rather than through consolidated notices covering multiple years. The court reasoned that limitation periods vary by year, and consolidation could unfairly restrict an assessee's response time based on the earliest year's limitation.

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Commissioner's Restrictive Timeline Interpretation Overturned; 30-Day Condonable Period Applies for Late Appeal Filing Under Section 128
Case-Laws
GST
HC determined the Additional Commissioner erred in adopting an overly restrictive interpretation regarding appeal filing timelines. The petitioner's contention that the appeal was timely filed despite delayed order receipt was upheld, as the 30-day condonable period provision could have been legitimately applied to hear the appeal on meri

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GST Assessment Orders Quashed Under Section 161 Due to Lack of Reasoning and Natural Justice Violation
Case-Laws
GST
HC set aside impugned orders related to GST assessment and rectification petition under Section 161 of GST Act due to lack of reasoned decision-making and violation of natural justice principles. The original orders failed to address petitioner's objections with proper justification. Respondent authority committed to conducting fresh assessment with due process. Court man

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Administrative Order Upheld as Proper Notice and Response Time Were Given to Appellant Under Natural Justice Principles
Case-Laws
GST
HC upheld the original ruling, finding no violation of natural justice principles in the administrative proceedings. The appellant had received proper notice (Ext.P2) and submitted a response (Ext.P4), including a request for extension to provide additional clarifications. The procedural timeline allowed for reply submission by 27.12.2024 with personal he

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Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill.
GST
Dated:- 17-2-2025

Dear Stakeholders,
A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. In accordance with Notification No. 12/2024 dated 10th July 2024, Form ENR-03 has been introduced for the enrolment of unregistered dealers.
2.Unregistered dealers engaged in the movement or transportation of goods can now generate e-Way Bills by enrolling themselves on the EWB portal and obtaining a unique Enrolment ID. This ID will serve as an alternative to the Suppl

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;username, check its availability, and set a password before submitting the details.
b)Upon successful submission, a 15-character Enrolment ID will be generated, and an acknowledgment will be displayed.
c)This Enrolment ID can be used for generating e-Way Bills in place of a GSTIN.
4.Generating an e-Way Bill:
a)The enrolled URP can log in to the EWB portal using the registered credentials.
b)By selecting the 'Generate New' option, the Enrolment ID will be auto-populated as the Supplier/Recipient.
c)Other relevant details must be entered before proceeding with e-Way Bill generation.
For further assistance or queries related to this update, taxpayers may contact the GST Helpdesk or refer to the detailed Us

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Tax Demand Stayed For Two Weeks Following Finance Ministry Guidelines On GST Recovery Pending Formation Of Appellate Tribunal
Case-Laws
GST
HC granted temporary stay on tax demand arising from appellate order based on Finance Ministry Circular regarding recovery guidelines pending formation of GST Appellate Tribunal. Prima facie case established by petitioner led to unconditional two-week stay on demand from July 24, 2024 order. Court directed filing of affidavit-in-opposition within si

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GST Council Clarifies Rates: 5% on Pepper, Tax-Free Raisins, Different Rates for Popcorn Types
Circulars
GST
CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for agriculturist suppliers. Agriculturist-supplied raisins are GST-exempt. Ready-to-eat popcorn with salt/spices attracts 5% GST (non-packaged) or 12% GST (packaged), while caramel popcorn draws 18% GST. AAC blocks with >50

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