Goods and Services Tax

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 contract with consignors/consignees and issues consignment notes, while X merely provides vehicles. The services fall under Notification 11/2017-CT(Rate) as transport vehicle rental services and are therefore taxable. The exemption sought was denied as X's activities fall outside the scope of transportation services by a GTA.
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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 unsustainable under law, regardless of substantive merits. The bench emphasized compliance with formal authentication requirements in administrative proceedings. Order set aside and petition disposed of, underscoring the fundamental requirement for proper authentication of official documents in tax administration.
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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 remains under active investigation. Court distinguished present case from previous bail order (Criminal Misc. Application No.22792/2024) due to ongoing investigation and emergence of multiple similar offenses post-registration of initial FIR. Court declined to exercise judicial discretion, citing these material differences.
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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. Additionally, consolidated notices leading to cumulative tax determinations across years would conflict with Section 74(9) and 74(10)'s year-specific provisions and could burden assessees with higher pre-deposit requirements for appeals. The proper officer must evaluate tax evasion independently for each assessment year. Appeal dismissed, upholding the Single Judge's ruling requiring separate notices.
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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 merits. The court emphasized that procedural technicalities should not override substantive justice. Accordingly, the Additional Commissioner's Order-in-Appeal dated 29 December 2023 was quashed and the petition was allowed, enabling consideration of the appeal on its substantive merits.
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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 mandated issuance of speaking order after providing reasonable hearing opportunity to petitioner, considering their reply and supporting documentation. Matter remanded for reassessment in compliance with procedural fairness requirements.
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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 hearing scheduled for 06.01.2025. The court determined that adequate opportunity for representation was provided, satisfying natural justice requirements. The appellant's contention regarding denial of hearing opportunity was rejected, and the appeal was dismissed, affirming the learned Single Judge's determination.
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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 six weeks with one week for reply. Decision acknowledges administrative gap due to pending constitution of Appellate Tribunal and applies interim protection mechanism in line with ministerial guidelines on recovery procedures.
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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% fly ash content fall under HS 6815 attracting 12% GST. SUV compensation cess amendments regarding ground clearance apply from July 26, 2023. Past disputes on popcorn GST rates until February 14, 2025, are regularized on 'as-is-where-is' basis. These clarifications aim to ensure uniform implementation nationwide.
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Small Retailer Gets Final Chance to Restore GST Registration by Filing Returns and Paying Dues Within Four Weeks
Case-Laws
GST
HC set aside GST registration cancellation and appellate authority's order, granting petitioner one final opportunity to remedy default. Following precedent in Subhankar Golder case, court allowed restoration of GST registration conditional upon petitioner filing all pending returns and paying applicable tax, interest, penalties within four weeks. Failure to comply would result in automatic dismissal of petition and immediate reinstatement of registration cancellation. Decision balanced regulatory compliance with business continuity, particularly considering small retailer status. Court emphasized need for tax compliance while providing reasonable opportunity for rectification.
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GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order Under Section 39(9) for CESS Column Error
Case-Laws
GST
HC quashed deficiency memo dated 21.02.2024 regarding CESS refund claim for AY 2017-18. Petitioner claimed clerical error in placing SGST figures in CESS column. While authority has discretion on refund eligibility under Section 39(9) and 54(1) of Act 2017, rejection requires reasoned order uploaded to portal enabling appeal rights. Court directed authority to reconsider refund application dated 05.02.2024 after providing hearing opportunity, pass reasoned order, and upload promptly to relevant portal. Matter concerns procedural compliance rather than substantive refund determination. Authority must follow due process in handling correction requests within statutory timeframes.
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GST fraud: SC refuses to grant protection from arrest to absconding accused
GST
Dated:- 14-2-2025
PTI
New Delhi, Feb 14 (PTI) The Supreme Court on Friday refused to grant protection from arrest to an “absconding” accused, stranded at Kuala Lumpur in Malaysia, following revocation of his Indian passport in a GST fraud case.
A bench comprising Chief Justice Sanjiv Khanna and Justice Sanjay Kumar was urged by senior advocate Raju Ramchandran, appearing for Aarushi Aggarwal, that her husband Nishant was more than willing to come to India to join the investigation.
Nishant and few others are accused of creating fake companies by using Aadhaar and PAN cards to cheat the government and get tax benefits illegally under the GST law.

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Partnership Firm Wins Appeal Delay Condonation After Authority's Mechanical Rejection Due To Time Limitation Grounds
Case-Laws
GST
HC condoned delay in filing appeal by small partnership firm, setting aside appellate authority's rejection. Court found appellate authority erroneously limited condonation to one-month period beyond prescribed time, contradicting precedent in S.K. Chakraborty case. Considering petitioner's bona fide intent and absence of deliberate delay, HC directed appellate authority to hear appeal on merits within eight weeks. Court emphasized appellate authority's failure to properly exercise jurisdiction in mechanically rejecting appeal on limitation grounds without adequately considering explanation for delay. Appeal to be heard after giving petitioners opportunity of hearing.
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Tax Department Must Share Documents Requested by Assessee Before Proceeding with GST Notice Under Form DRC-01A
Case-Laws
GST
HC addressed procedural challenge regarding timing of notice issued before expiry of response period to Form GSTR DRC-01A. While petitioner initially contested DRC-01A validity, scope narrowed to requesting underlying materials from authorities. Court affirmed petitioner's right to request documentation and raise jurisdictional objections in response to DRC-01A. Authorities directed to consider such requests per law, ensuring reasonable hearing opportunity. Notably, court preserved petitioner's right to raise all available defenses while maintaining procedural safeguards. Matter disposed with directive to authorities to process any subsequent requests in accordance with statutory provisions.
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Driver of Meerut CGST officials caught accepting bribe on their behalf
GST
Dated:- 13-2-2025
PTI
New Delhi, Feb 13 (PTI) The CBI on Thursday arrested a man who was allegedly receiving a bribe of Rs 1 lakh on behalf of a Superintendent and an Inspector of Central Goods and Services Tax (CGST), Meerut, from a businessman, officials said.
They stated that the CBI had booked Superintendent Aftab Singh and Inspector Vikas, both of CGST, Meerut, on February 11 for allegedly demanding a br

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Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)
GST
Dated:- 13-2-2025

Dear Taxpayer,
In line with recent developments in the GST registration process, applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017:
1. Applicants Not Opting for Aadhaar Authentication:
* If you choose not to authenticate via Aadhaar, you must visit the designated GST Suvidha Kendra (GSK) for photo capturing and document verification.
* Upon selecting "NO" for Aadhaar authentication, an email will be sent with GSK details and required documents.
* You can schedule an appointment via a link in the email. An appointment confirmation will follow through mail.
* Visit the GSK at the scheduled

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eady been biometric verified in any State/UT during a previous registration, they will not need to visit the GSK again for photo capturing, biometric authentication, or document verification for any other entity where they act as Promoter/Partner. However, if she/he becomes the PAS of the entity, only document verification at the GSK will be required.
* In case PAS has already been biometric verified in any State/UT during a previous registration, she/he will need to visit the GSK only for document verification.
* If the Promoter/Partner and PAS are the same individual, she/he must visit the GSK for photo capturing, biometric authentication, and document verification. If already biometric verified in the past, only document verification

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GST Reassessment Challenge Fails as Section 107A Appeal Provides Adequate Remedy; 30 Days Given for Statutory Appeal
Case-Laws
GST
HC dismissed writ petition challenging GST reassessment order, holding that statutory appeal under Section 107A GST Act provides adequate remedy. Court emphasized established principle that writ jurisdiction cannot be invoked when statutory remedies exist, absent exceptional circumstances. Petitioner's claims of natural justice violations and denial of witness cross-examination were directed to appellate forum. Court granted petitioner 30 days from judgment date to file statutory appeal, ensuring preservation of appellate rights despite writ dismissal. Dismissal was without prejudice to merits, allowing full ventilation of grievances through prescribed appellate mechanism.
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Registration Under GST Cannot Be Denied Based On Applicant's Non-Residency Status, Constitutional Right To Trade Must Be Protected
Case-Laws
GST
HC overturned rejection of sales tax registration application, ruling that non-residency in Andhra Pradesh cannot be grounds for denial under APGST Act. The court emphasized fundamental rights under Art. 19 guaranteeing citizens' freedom to conduct business anywhere in India. Despite authorities' concerns, rejection based on applicant's out-of-state status lacks statutory basis. The court directed immediate registration, affirming that geographical restrictions absent in legislation cannot impede constitutional right to trade. Order dated 04.11.2024 vacated with instructions to process registration under APGST Act.
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Bank Accounts Remain Frozen After Evidence Shows Rs.12.33 Crore GST Fraud Through Fake Bills Under Section 83
Case-Laws
GST
HC upheld provisional attachment orders under Section 83 of Gujarat GST Act 2017 against petitioner's bank accounts. Evidence revealed petitioner's involvement in issuing fraudulent bills and wrongful input tax credit claims, with estimated liability of Rs.12.33 crores. Court found legitimate grounds for attachment renewal after initial one-year period, distinguishing from RHC Global Exports precedent. Petitioner's modus operandi involved selling high-value goods without invoices while claiming ITC on lower-value items. Court determined no breach of Section 83, as attachment served to protect revenue interests during ongoing investigation involving ITC fraud exceeding Rs.18.97 crores. Petition dismissed, allowing continued attachment of bank accounts.
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Input Tax Credit Denied: Taxpayers Failed to Prove Actual Receipt of Goods Under GST Section 16(2)(b)
Case-Laws
GST
HC upheld denial of input tax credit (ITC) under GST law. Petitioners failed to demonstrate actual receipt of goods and legitimacy of transactions with suppliers. Court emphasized that while Section 7's definition of supply is broad, valid ITC claims must satisfy Section 16(2)(b) requirements. Despite petitioners' argument regarding denied cross-examination of suppliers, HC ruled this wasn't a violation of natural justice. Key findings centered on petitioners' failure to maintain proper documentation, including e-way bills for goods valued over Rs.50,000, and inability to prove physical receipt of goods. Per Rule 36 and Section 16(2), burden of proving valid receipt lies with recipient. Without meeting these statutory requirements, provisional credit must be reversed. Petition dismissed.
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Input Tax Credit Utilization From Different GST Heads Not Wrongful Under Section 16(2)(c), Orders Fresh Assessment
Case-Laws
GST
HC ruled in favor of the petitioner regarding input tax credit (ITC) dispute under GST law. The court established that electronic credit ledger functions as a pool of funds with separate compartments for IGST, CGST, and SGST. Although petitioner utilized CGST and SGST credits instead of IGST, this did not constitute wrongful availment under Section 16(2)(c) of GST Act. Court set aside proceedings initiated under Section 73 of CGST Act, directing reconsideration of original orders. The ruling affirms that mere utilization of different tax head credits does not amount to improper ITC claim when overall credit pool is legitimate. Matter remanded for fresh consideration by tax authorities.
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Employers Can Claim GST Refund on Notice Pay Recovery Within Two Years of Circular 178/10/2022 Under Section 54
Case-Laws
GST
HC determined that GST refund claims on notice pay recovery were not time-barred under CGST Act Section 54. Following Circular No. 178/10/2022-GST, notice pay recovery by employers was deemed non-taxable due to absence of service supply. The two-year limitation period for refund claims commenced from the circular's issuance date (03.08.2022), making claims filed on 05.11.2022 and 07.11.2022 valid. Court emphasized that GST paid through self-assessment, when not legally required, must be refunded as per constitutional principles under Article 265. State cannot retain unauthorized tax collections, constituting unjust enrichment. Petition granted, directing refund of GST collected on notice pay recovery.
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