Goods and Services Tax

Provisional Bank Account Attachment Under GST Section 83 Quashed Due To Insufficient Evidence And Reasoning
Case-Laws
GST
HC invalidated provisional attachment of petitioner's bank account under Section 83 of MGST Act 2017. Court emphasized the draconian nature of provisional attachment powers, requiring strict fulfillment of statutory conditions and proper formation of Commissioner's opinion to protect revenue interests. The Joint Commissioner's order failed to demonstrate adequate mat

= = = = = = = =

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

= = = = = = = =

Transition of CENVAT Credits to GST Cannot Be Denied Based on Previous Law's Ineligibility Rules
Case-Laws
GST
HC held that CENVAT credit transition from JVAT Act to JGST Act cannot be denied based on ineligibility under the repealed law. Following precedent in prior case, court determined GST authorities lack jurisdiction to adjudicate eligibility of credits under former regime. Credits' eligibility must be evaluated under provisions of erstwhile Act. The impugned adjudication order an

= = = = = = = =

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

= = = = = = = =

Tax Demand Stayed: Interim Relief Granted with 10% Payment Condition Under Section 107(6) for Non-Operational Tribunal Case
Case-Laws
GST
HC granted interim stay on tax demand following appeal disposal, acknowledging non-operational status of Appellate Tribunal. Initial two-week unconditional stay granted, with extension contingent on petitioner's payment of 10% of disputed tax balance, supplementing previous Section 107(6) deposits. Stay continuation linked to either writ petition reso

= = = = = = = =

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

= = = = = = = =

Pre-packaged Food Sales Without Service Elements Not Eligible for Restaurant Service GST Rate Under SAC 996331
Case-Laws
GST
The AAAR determined that sale of readily available food and beverages not prepared in restaurant premises, whether consumed on-site or taken away, does not constitute 'restaurant service' under SAC 996331. The ruling established that restaurant service requires a composite supply where food/beverage provision is bundled with service elements. The authority emphasi

= = = = = = = =

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

= = = = = = = =

DOMS A1 Pencils Bundled with Sharpener Classified as Mixed Supply Under Section 8(b), Attracting 12% GST Rate
Case-Laws
GST
AAAR determined that supply of DOMS A1 pencils with sharpener constitutes a mixed supply under CGST Act, 2017, not a composite supply, as items are not naturally bundled or supplied in conjunction during ordinary business. The appellant's argument to apply General Interpretative Rules (GIR) for classification was rejected as Section 8(b) of CGST Act prevails when u

= = = = = = = =

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

= = = = = = = =

Penalty Under GST Act Section 129(3) Upheld for Detained Machine Due to Ownership Claim Investigation
Case-Laws
GST
HC dismissed petition challenging penalty under GST Act Section 129(3) regarding detained Pokland Machine. Court found petitioner's claim of transferring goods to Varanasi parking yard required investigation. Petitioner's failure to claim ownership within 15-day period and casual handling of matter undermined credibility of assertions. Court directed petitioner to pursue s

= = = = = = = =

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

= = = = = = = =

Tax Credit Cannot Be Claimed Under CGST Act Section 140(5) For Capital Goods In Transit During Transition
Case-Laws
GST
HC held that transitional credit under CGST Act is not available for capital goods in transit as of the appointed date. While Section 140 of CGST Act allows carrying forward unutilized CENVAT credit for both inputs and capital goods, sub-section (5) specifically distinguishes between them. The CENVAT Credit Rules 2017, which superseded the 2004 Rules, provides no facil

= = = = = = = =

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

= = = = = = = =

Services to GPSSB and GPSC for recruitment and selection not exempt under GST Notification 12/2017-CT(R)
Case-Laws
GST
AAAR determined that services provided to Gujarat Panchayat Service Selection Board (GPSSB) and Gujarat Public Service Commission (GPSC) are not exempt from GST under Notification No. 12/2017-CT(R). While interpreting exemption provisions strictly per SC precedent, AAAR found GPSSB does not qualify as Central/State Government, Union Territory or local authority under CG

= = = = = = = =

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

= = = = = = = =

Mixed Flour Preparations for Indian Snacks Attract 18% GST Under HSN 2106 90 Despite Flour Being Key Component
Case-Laws
GST
AAAR determined instant mix flours for traditional Indian snacks and dishes cannot be classified under Chapter 11 (HSN 1101, 1102, or 1106) despite flour being a key component. Products were classified under HSN 2106 90 attracting 18% GST, as they constitute food preparations not specified elsewhere. The tribunal rejected appellant's argument that preparation requ

= = = = = = = =

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

= = = = = = = =

Punjab sees 11 pc growth in GST collections
GST
Dated:- 2-2-2025
PTI
Chandigarh, Feb 2 (PTI) Punjab Finance Minister Harpal Singh Cheema on Sunday said the state achieved 11.87 per cent growth in net goods and services tax (GST) collection up to January as compared to the mobilisations in the corresponding period of last financial year.
Excise collections in the state rose by 15.33 per cent, he said in a statement here.
Cheema said Punjab is among the top three general category sta

= = = = = = = =

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

= = = = = = = =

GST mop-up rises 12 pc to Rs 1.96 lakh cr in January
GST
Dated:- 1-2-2025
PTI
New Delhi, Feb 1 (PTI) Gross GST revenue rose 12.3 per cent to Rs 1.96 lakh crore in January on higher domestic economic activity, government data showed on Saturday.
This includes 10.4 per cent growth in revenue from sale of goods and services domestically at Rs 1.47 lakh crore and 19.8 per cent rise in tax revenue from imported goods at Rs 48,382 crore.
Total gross GST revenue stood at Rs 1,95,506 crore in January, a 12.3 per cent growth year-on-year.
Refunds of Rs 23,853 crore were issued during the month, a rise of 24 per cent. Total net GST revenue, after adjusting refunds, stood at Rs 1.72 lakh crore, higher by 10.9 per cent.
KPMG, Indire

= = = = = = = =

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

= = = = = = = =

Gross and Net GST revenue collections for the month of Jan, 2025
GST
Dated:- 1-2-2025

Gross and net GST revenue collections for the month of January, 2025.
=============
Document 1
Jan-24
GST Gross and Net Collections as on 31/01/2025 (Amount in crores)
GST Collections
A
B
C
Monthly
Jan-25 % Growth
D = C/B-1
Year To Date
Jan-24
Jan-25
% Growth
E
F
G = F/E-1
A.1. Domestic
CGST
32,685
36,077
3,09,393 3,40,427
SGST
40,895
44,942
3,87,834 4,22,853
IGST 48,952
53,623
4,50,574 5,03,462
CESS
11,173
12,483
1,09,522 1,17,788
Gross Domestic Revenue
1,33,705
1,47,124
10.0%
12,57,323
13,84,530
10.1%
A.2. Imports
IGST
CESS
39,598
803
47,453
Gross Import Revenue
40,401
929
48,382
19.8%
4,04,171
9,935
4,14,105
4,35,150
9,394
4,44,544
7.4%
A.3. Gross GST Revenue (A.1+A.2)
CGST
SGST
32,685
40,895 44,942
36,077
3,09,393
3,40,427
3,87,834 4,22,853
IGST
88,550 1,01,075
8,54,745 9,38,612
CESS 11,976 13,412
1,19,457 1,27,18

= = = = = = = =

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

= = = = = = = =

Revenue Customs (GST) (A.2 – B.2)
IGST
CESS
Net Customs Revenue
31,350
641
31,991
38,178
743
38,921
3,23,763
8,529
21.7% 3,32,292
3,37,247
7,838
3,45,085
3.8%
C.3 Net Revenue (C.1+C.2))
CGST 30,078 32,460
SGST 37,531 40,172
2,84,712
3,12,161
3,57,272 3,86,958
IGST 75,601 86,012
7,29,531 7,94,398
CESS 11,641 13,009
1,16,308 1,23,175
Total Net GST Revenue 1,54,851
1,71,653
10.9% 14,87,823 16,16,692
8.7%
Note:
The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during January, 2025¹
State/UT
Jan-24
Jan-25
Growth (%)
Jammu and Kashmir
567
650
15%
Himachal Pradesh
875
817
-7%
Punjab
2,189
2,363
8%
Chandigarh
252
271
8%
Uttarakhand
1,616
1,655
2%
Haryana
9,622
10,284
7%
Delhi
5,774
6,216
8%
Rajasthan
4,525
4,918
9%
Uttar Pradesh
8,596
9,516
11%
Bihar
1,565
1,684
8%
Sikkim
295
357
21%
Arunachal Pradesh
77
89
15%
Nagala

= = = = = = = =

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

= = = = = = = =

nd Kashmir
2023-24
2024-25
Growth
2023-24
2024-25
Growth
2,449
2,525
3%
6,755
7,323
8%
Himachal Pradesh
2,168
2,267
5%
4,712
5,177
10%
Punjab
7,058
7,678
9%
18,343
20,335
11%
Chandigarh
567
649
14%
1,923
1,981
3%
Uttarakhand
4,494
4,847
8%
7,037
7,799
11%
Haryana
16,847
19,353
15%
28,953
33,031
14%
Delhi
12,934
14,793
14%
26,540
30,081
13%
Rajasthan
14,334
15,068
5%
32,348
36,171
12%
Uttar Pradesh
27,044
28,906
7%
63,322
70,403
11%
Bihar
6,788
7,547
11%
21,442
23,493
10%
Sikkim
364
339
-7%
804
812
1%
Arunachal Pradesh
500
434
-13%
1,559
1,484
-5%
Nagaland
248
235
-5%
866
884
2%
Manipur
282
296
5%
913
946
4%
Mizoram
218
219
1%
788
772
-2%
Tripura
414
442
7%
1,301
1,415
9%
Meghalaya
497
507
2%
1,410
1,487
5%
Assam
4,906
5,274
8%
12,036
12,796
6%
West Bengal
19,479
19,908
2%
34,861
38,443
10%
Jharkhand
7,227
7,234
0%
10,217
11,652
14%
Odisha
13

= = = = = = = =

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

= = = = = = = =

n of the IGST settled to the
States/UTS
Table 3: State Wise/Approving Authority wise Domestic Collection
Period Apr-24 to Jan-25
(Rs. In Crores)
Collection by Central Formations
Collection by State Formations
TOTAL
tate C
State
No.of GSTINS as on
31st Jan 2025
No. of GSTINS as
CGST
SGST
IGST
CESS
TOTAL
CGST SGST
IGST
CESS TOTAL CGST
SGST
IGST
CESS TOTAL
Growth in 2024-25 (upto
Jan-25)
on 2023-24 (upto Jan-24)
CENTER STATE TOTAL
on 31st Jan 2025
1 Jammu and Kashmir
58,366
657
989
937
36
2,619
92,893
1,121
1,535
718
64
3,438
1,777
2,525
1,655
2 Himachal Pradesh
49,278
698
977
2,032
13
3,719
80,470
923
1,290
2,711
10
4,934
1,621
2,267
4,743
100
23
3 Punjab
1,74,806
2,332
3,476
3,650
214
9,673
2,35,140
3,067
4,201
5,311
173
12,752
5,398
7,678
8,962
387
4 Chandigarh
13,567
224
290
577
11
1,102
18,296
259
359
692
27
1,337
483
649
1,269
37
5 Uttarakhand
6 Haryana
7 Delhi
89,352
1,474
2,284
3

= = = = = = = =

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

= = = = = = = =

6,597
165
219
1,096
0 1,480
258
339
2,784
1
3,382
6.4% 13.4% 9.8%
14.5% 2.6% 8.9%
12 Arunachal Pradesh
8,026
121
147
57
1
326
11,388
233
287
77
1
599
354
434
134
2
924
13| Nagaland
4,383
80
101
29
8
217
6,530
109
134
68
13
324
189
235
96
21
541
14 Manipur
5,830
62
83
26
0
171
8,962
150
213
58
0
420
211
296
84
1
592
15 Mizoram
16 Tripura
3,510
70
91
28
0
189
5,075
91
128
15
1
235
161
219
43
1
424
13,600
147
183
50
0
379
19,453
203
259
87
2
551
349
442
137
3
930
7.7% 11.3%
17 Meghalaya
12,499
139
171
388
3
701
18,752
276
336
387
10
1,009
415
507
775
13
1,710
-18.2% -6.5% -11.0%
5.5% -12.9% -6.3%
-10.7% 19.0% 8.6%
20.0% -3.1% 6.0%
9.8%
-7.1% -8.2% -7.7%
18 Assam
1,01,031
1,702
2,216
1,262
747
5,927
1,28,524
2,453
3,058
2,387
430
4,155
19 West Bengal
3,15,746
6,514
8,271
6,876
1,256
22,919
4,61,268
9,783
11,638
7,704
3,227
20 Jharkhand
89

= = = = = = = =

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

= = = = = = = =

Karnataka
30 Goa
4,12,374
17,903
14,009
17,448
27,718
16,124
7,622
1,40,951
66,799
9,533
10,64,664
320
45,490
391
51,304
1,559
3
54,672
5,268
6,27,070
16,284
19,781
21,926
7,161
615
831
973
31
2,451
27,878
1,088
1,322
997
6
2,273
1,56,733
65,150
3,414
487
81,275
614
93,161
30,293 37,229
1,704
2,534
1,01,856
3
21,392
3,639
2,97,685
49,644
14,783
1,31,949
2,153
1,971
38
31 Lakshadweep
214
2
4
2
0
8
232
3
2
0
9
6
7
4
0
32 Kerala
1,65,708
5,477
6,751
2,973
29
15,231
2,56,789
4,223
5,556
2,337
38
12,155
9,701
12,307
5,310
68
33 Tamil Nadu
4,68,679
12,450
15,806
16,816
7,182
52,255
6,86,662
34 Puducherry
9,609
115
179
414
3
712
15,143
15,836
182
22,016
279
17,834
685
56,371
28,286
37,822
34,650
7,867
1,181
9
1,651
297
459
1,595
12
17
27,386
1,08,626
2,363
Andaman and Nicobar
2,671
95
116
24
0
235
35 Islands
3,318
51
69
23
1
144
146
185
47
47
1
36

= = = = = = = =

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

= = = = = = = =

Foreign Airlines' Indian Units Get GST Exemption on Import of Services from Overseas Related Parties Without Consideration
Circulars
GST
Department of Revenue issued notification exempting import of services by foreign airlines' Indian establishments from related parties/overseas establishments when made without consideration. Key conditions include: payment of applicable GST on transport services in India, MoCA certification of airline's designation under bilateral air service agreemen

= = = = = = = =

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

= = = = = = = =

Input Tax Credit Claims on Mall Construction Under Section 17(5)(d) Must Consider Business Purpose of Structure
Case-Laws
GST
HC set aside tax liability determination under section 73 of CGST Act, 2017 and remanded for fresh consideration. The case involved ITC claims related to construction of shopping malls. Following Safari Retreats precedent, court held that 'plant or machinery' interpretation under section 17(5)(d) requires factual determination based on business context. Original

= = = = = = = =

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

= = = = = = = =

Tax Authority Cannot Apply 40% Turnover Rule Without Statutory Basis When Actual Transaction Data Already Submitted
Case-Laws
GST
HC set aside both assessment and rectification orders, finding no statutory basis for computing tax on 40% of total turnover as taxable transactions within Bihar state. The petitioner had already shown specific gross turnover in annual returns. Court directed petitioner to appear before Assessing Officer with supporting documentation on December 20, 2024. Ass

= = = = = = = =

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

= = = = = = = =

Oil Company's $80M Payment for Production Sharing Contract Breach Ruled as Damages, Not Service Consideration
Case-Laws
GST
ANP demanded settlement fees from appellant following breach of Production Sharing Contract (PSC). The AAAR determined that USD 80,000,000 payment constituted liquidated damages for PSC breach, not consideration for services. The payment was made to compensate losses under clause 4.5(a)(iii), with no evidence of agreement for ANP to perform, refrain from, or tolera

= = = = = = = =

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

= = = = = = = =

GST Implications: High Seas Sale Goods Value Must Be Included in Works Contract Under Section 15 CGST
Case-Laws
GST
The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a divisible one, despite comprising two work orders. The high seas sale (HSS) transaction was deemed neither a supply of goods nor services under Schedule III of CGST Act. However, the value of imported goods

= = = = = = = =

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

= = = = = = = =

Late Fee Under Section 47(2) Applies Until Complete Filing of Both GSTR-9 and GSTR-9C Annual Returns
Circulars
GST
Late fee under CGST Act section 47(2) applies for delayed filing of complete annual return comprising both GSTR-9 and GSTR-9C (where required). For taxpayers with turnover exceeding specified thresholds, annual return is deemed incomplete without GSTR-9C. Late fee calculation period extends from due date until complete submission. Per notification 08/2025-CT, excess late fe

= = = = = = = =

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

= = = = = = = =

Eco survey calls for Ease of Doing Business 2.0 but silent on GST 2.0, ending 'tax terrorism': Cong
GST
Dated:- 31-1-2025
PTI
New Delhi, Jan 31 (PTI) The Congress slammed the BJP-led Centre on Friday after the latest Economic Survey was tabled in Parliament, saying it calls for Ease of Doing Business 2.0 but is silent on a whole new GST 2.0 and an end to the “tax terrorism” unleashed over the last 10 years.
Congress general secretary in-charge communications Jairam Ramesh said the Economic Survey has little to say about an Ease of Living 1.0 to ensure that the public-health crisis caused by growing pollution and chemical contamination begins to be dealt with seriously.
“The Economic Survey of the Ministry of Finance is often a

= = = = = = = =

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

= = = = = = = =

foisting an Aadhaar-based payment system on them, and keeping wages low,” Ramesh said.
The survey also points out that there are 11.5 crore unique investors with demat accounts in Indian financial markets and says that “higher investor participation has engendered a self-reinforcing cycle of strong market returns, bringing in even more investors”, he noted.
“Why then is the government overseeing the corruption and weakening of a valuable national asset like SEBI, whose integrity is central to the welfare of these investors? As the Economic Survey itself says 'It is reasonable to expect that financial regulators hold themselves to the same standards that they expect of regulated entities',” the Congress leader said.
Despite thousands of

= = = = = = = =

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

= = = = = = = =

Penalties Under Section 74 CGST Act Upheld For Wilful Suppression Through Non-Filing Returns Despite Receiving Client Payments
Case-Laws
GST
HC affirmed penalties under Section 74 of CGST Act against petitioner for wilful suppression of facts through non-filing of monthly returns and non-payment of GST. Despite petitioner's claim that non-payment resulted from client's default, evidence showed partial payments were received from the client. Court held that Section 74 penalties require p

= = = = = = = =

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

= = = = = = = =

Taxpayer Wins Rs.33.69 Lakh GST Refund Case Under Section 128A After Department Confirms PLA Account Credit Adjustment
Case-Laws
GST
HC determined petitioner entitled to refund of Rs.33,69,271 paid under CGST Act following Section 128A implementation. Department confirmed adjustment of amount through PLA account credit against returns filed on 31.10.2017. Court granted liberty to petitioner to file refund application for deposited amount. Department acknowledged compliance with previous

= = = = = = = =

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

= = = = = = = =

Gold Jewelry Transport Case: Tax Evasion Through Rules 138 and 55 Leads to Confiscation Under Section 130
Case-Laws
GST
HC upheld confiscation notice issued under Section 130 of TNGST Act regarding transport of gold jewelry. Officials established prima facie evidence of tax evasion through misuse of Rules 138 and 55 of CGST Rules. Court distinguished between Section 129 (seizure) and Section 130 (confiscation), ruling they operate independently despite non-obstante clause in Section 129

= = = = = = = =

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

= = = = = = = =

GST Appeal: Interim Stay Granted on Tax Demand with 10% Payment Required Beyond Section 107(6) Deposits Within Two Weeks
Case-Laws
GST
HC granted interim stay on appellate order demanding GST dues for two weeks, conditional upon petitioner paying 10% of disputed tax balance beyond Section 107(6) deposits. Stay extension contingent on payment within two weeks, to continue until writ petition disposal or further orders. Prima facie case established by petitioners warranted temporary relie

= = = = = = = =

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

= = = = = = = =

GST Registration Suspension Notice Quashed Due to Parallel DGGI Investigation Under Rule 21(c)
Case-Laws
GST
HC quashed the Show Cause Notice (SCN) dated 25 April 2024 issued by State GST authorities regarding suspension of petitioner's GST registration. The court noted ongoing parallel investigation by Directorate General of GST Intelligence (DGGI) through a separate SCN dated 01 July 2024, which remained pending. Given the concurrent jurisdiction and pending DGGI proceedings, as ackno

= = = = = = = =

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

= = = = = = = =

Tax Liability Notice on Royalty Under Section 73(5) Not Final Order, Premature Challenge Dismissed
Case-Laws
GST
HC dismissed the premature writ petition challenging tax liability on royalty under KGST/CGST Act. The disputed Annexure-D was merely an intimation of ascertained tax under s.73(5), providing opportunity to either pay with interest or file submissions. No formal show cause notice under s.73(1) or final order under s.73(9) had been issued yet. The court held that petitioner re

= = = = = = = =

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

= = = = = = = =