Goods and Services Tax

High Court Orders 90-Day Deadline for State Authorities to Process GST Refund Claims After Verification Under 2020 Guidelines.
Case-Laws
GST
HC directed State Authorities to process petitioner's GST refund claim after verifying facts and entitlement. The decision stemmed from respondents' inaction despite repeated requests for GST refund collected during contract execution. Court mandated compliance with Central Government orders dated 28.01.2020 and 06.06.2018, along with subsequent re

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Kerala High Court Declines Writ Against GST Fraud Investigation u/s 74, Directs Petitioner to Follow Statutory Remedies.
Case-Laws
GST
HC declined to intervene in challenge against ITC blocking u/r 86A(1) of Kerala GST Rules and show cause notice u/s 74 of CGST/KSGST Act. Court determined allegations of fraudulent transactions using fake invoices and supply without actual movement of goods involved disputed factual matters unsuitable for writ jurisdiction under Article 226. Petitioner d

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High Court Grants Final Hearing on GST Dispute After 90% Tax Payment, Orders 25% Deposit Under GST Act 2017.
Case-Laws
GST
HC set aside the impugned order dated 26.06.2024 concerning GST tax discrepancies. Despite petitioner having already remitted approximately 90% of disputed taxes, court granted one final opportunity to present objections, adhering to principles of natural justice. Petitioner directed to deposit 25% of disputed tax amount within four weeks from order receipt. Decisio

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BTL EPC Ltd Secures Back-to-Back Orders Worth ?1200 Crore (including GST) from Adani Power and NTPC
GST
Dated:- 22-1-2025
PTI
Kolkata, India: BTL EPC Ltd, a flagship company of the Shrachi Group, has achieved a significant milestone by securing two back-to-back orders worth a total of ?1,200 Crore (including GST) from Adani Power Ltd and NTPC Limited. These significant wins reaffirm BTL EPC Ltd’s leadership in delivering cutting-edge engineering solutions to India’s growing infrastructure and power sectors. BTL EPC Ltd has become synonymous with reliability in the field of material handling EPC projects.
Order from Adani Power Ltd BTL EPC Ltd has been awarded a ?475 crore (including GST) contract for the Complete Coal Han

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al length of 18 km, with a capacity of 2,150 tonnes per hour. The project also includes critical infrastructure like transfer towers, reclaim feeders, and electrical substations, with advanced systems for dust suppression, fire safety, and energy-efficient lighting. The entire project is expected to be completed within 22 months.
Recently, the company has successfully completed a project at NTPC Pakri Mines, encompassing mechanical transport and loading arrangements from TP-10 to Banadag Railway Siding for the Pakri Bawradih Coal Mine. The project included the commissioning of two Rapid Loading Systems (RLS) for wagon loading and required extensive civil and structural work, including the construction of ground hoppers.
A Vision for Exc

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on, and more, catering to key sectors such as power, steel, fertiliser, and mining. With over 60 years of engineering expertise, the company has successfully executed more than 30 large-scale projects and achieved ?641 crore in revenue for FY 2023-24. With pending order book exceeding ?2,200 crore, BTL EPC Ltd remains committed to delivering innovative, high-quality, and sustainable solutions that drive India’s industrial growth.
With advanced engineering, a focus on timely delivery, and a commitment to excellence, BTL EPC Ltd has cemented its position as a leader in the infrastructure and industrial sectors. With its unwavering focus on engineering excellence, timely execution, and sustainable practices, BTL EPC Ltd continues to build

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Minutes: GST Council Forms Group to Review State Revenue Impact and Compensation Cess Structure Beyond 2026.
Circulars
GST
The GST Council approved formation of a GoM on restructuring Compensation Cess to examine revenue impacts on states post-GST implementation. Key points: Karnataka raised concerns about revenue loss of approximately 0.7% of GSDP despite higher GST collections and growth rates compared to national average. The state clarified this was due to being a producer state und

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Detained goods can be provisionally released under GST Act 2017 Section 129(1)(c) and Rule 140 on bond, bank guarantee.
Case-Laws
GST
The HC held that u/s 129(1)(c) of the GST Act, 2017 read with Rule 140, detained goods can be provisionally released upon executing a bond in Form GST MOV-08 and furnishing a bank guarantee equivalent to the applicable tax, interest and penalty. The petitioner was directed to take steps accordingly and approach the Appellate Authority u/s 107.
TMI Upd

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Jurisdictional Issues Raised on Extended Limitation Period, GST Rate for Product.
Case-Laws
GST
The HC held that invoking the extended period of limitation u/s 74 of the CGST Act is a jurisdictional aspect in the present case. The petitioner has been paying GST at 5% under Entry No. 181-A for the product in question since 2017, while paying higher GST at 12% for different products. As Entry No. 181-A is not different from the similarly worded sub-heading 3003.31 of the Central Excise Ta

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Director Granted Bail in GST Fraud Case After Undertaking to Pay Rs. 2 Crore Tax.
Case-Laws
GST
HC granted regular bail to the applicant Director of M/s Nandeshwari Steel Co. in a case involving fraudulent availment of ITC and issuance of fraudulent invoices by non-existent suppliers. The applicant undertook to pay Rs. 2 crores GST amount in two installments. Considering the offence punishable up to 5 years, completed investigation, principle of bail being the rule and jail an exception

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HC grants interim bail in alleged GST evasion case; questions arrest without tax liability determination.
Case-Laws
GST
HC granted interim bail to petitioner arrested u/s 132(1)(c) CGST Act for alleged GST evasion by falsely claiming ITC. HC found no determination of tax liability by authorities to justify “reasons to believe” for arrest at investigation stage. Despite powers u/s 69, continued detention wasn't warranted as petitioner cooperated and no risk of absconding. Bail granted wi

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State can't skip primary service of notice modes, must follow Section 169 for valid GST notices.
Case-Laws
GST
The HC held that Section 169 of the Tamil Nadu GST Act mandates service of notices on assessees either in person, by registered post, or to the registered email ID as alternative modes. Only upon failure or impracticability of these modes can the State make publication of notices/orders on the web portal or newspaper as an additional step. Mere uploading on the portal without a

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GST Registration Cancellation: Prospective Effect Upheld, Retrospective Cancellation Quashed.
Case-Laws
GST
The HC quashed the retrospective cancellation of the petitioner-assessee's GST registration, relying on Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. It held that in the absence of the show cause notice embodying an intent for retrospective cancellation, the cancellation shall be effective from the date of issuance of the show cause

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ITC indefeasible if not utilized, interest u/s 50(3) requires actual utilization (3).
Case-Laws
GST
The HC held that validly availed input tax credit (ITC) is indefeasible unless utilized improperly. The imposition of interest u/s 50(3) requires actual utilization of the credit. Since the petitioner had not utilized the accumulated ITC after the cut-off date, the imposition of interest as per the impugned circular could not be justified. The petition was allowed.
TMI Updates – Highl

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Statutory penalty provisions must follow moderation, reasonableness principles.
Case-Laws
GST
Section 129 of CGST Act constitutes statutory penalty provision overriding others, but cannot override Section 126 principles of moderation for minor breaches. HC held non-obstante clause in Section 129 cannot annihilate Section 126 rules for considering penalty levy. Section 126(6) excludes fixed sum/percentage penalties, distinguishing discretionary penalties. Authorities must differentiate t

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Tax Evasion Case: HC Refuses Pre-Adjudication Interference, Petitioner to Follow Statutory Remedies.
Case-Laws
GST
Petitioner challenged SCN alleging conspiracy to issue fake invoices without actual supply using another entity's GST registration for tax evasion. HC held petitioner has remedy to file objection for adjudication on merits. Mere assertion of lack of jurisdiction or abuse of process insufficient for invoking Article 226. When factual adjudication required, Article 226 interf

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High Court denies writ against order invoking GST Section 74, directs to prefer statutory appeal.
Case-Laws
GST
The HC dismissed the writ petition challenging the order issued u/s 74 of the Central Goods and Services Tax Act, 2017. The HC held that the correctness of reasons for invoking Section 74 cannot be examined in a writ proceeding as those involve disputed facts. The appropriate remedy against an order u/s 74 is to prefer an appeal u/s 107 of the Act. The HC refused to exercise w

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Opportunity for Cross-Examination Mandatory in CGST Penalty Cases: HC Allows Writ.
Case-Laws
GST
HC allowed the petition. It held that non-granting of opportunity to cross-examine witnesses whose statements were relied upon by the Adjudicating Authority to impose penalty u/s 74(9) of the CGST Act violated principles of natural justice. The HC observed that Section 107(11) of the Act does not empower the Appellate Authority to remand the case for such violations, necessitating invoking w

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Dismissal order set aside for 2017-18; appeal to be heard on merits for GSTR discrepancies.
Case-Laws
GST
HC set aside dismissal order for 2017-18 assessment year and directed Appellate Authority to consider appeal on merits regarding discrepancies in GSTR-1, GSTR-3B returns. Petitioner had filed appeal within prescribed time limit under Notification No. 53/2023 and complied with condition of tax payment. Petition allowed.
TMI Updates – Highlights, quick notes, marquee, annotation,

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24 Companies selected under PLI Scheme for White Goods (ACs and LED Lights) with committed investment of Rs. 3,516 crore in Third Round.
GST
Dated:- 20-1-2025

18 new companies committed investments of Rs. 2,299 crore and 6 existing PLI beneficiary committed additional investment of Rs. 1,217 crore
15 AC Companies to invest Rs. 3,260 crore, 9 LED Companies to invest Rs. 256 crore
Total of 84 companies under the PLI Scheme for White Goods (ACs and LED Lights) are set to bring investments of Rs 10,478 crore, resulting in production worth Rs 1,72,663 crore during the Scheme period
With a total of 24 beneficiaries committing investment of Rs 3,516 crore in the third round, the PLI Scheme is poised to significantly boost the production of Components of ACs & LED Lights across India. In the third round of the on-line application window of the Production-Linked Incentive (PLI) Scheme , a total of 38 applications were received. After reviewing these applications, the government

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mpressors, copper tubes (plain and/or grooved control assemblies for IDU or ODU, Heat Exchangers and BLDC motors among others. Similarly, for LED Lights, LED Chip packaging, LED Drivers, LED Engines, LED Light Management Systems and Metallized films for capacitors etc. will be manufactured in India.
The Union Cabinet had given approval to the Production-Linked Incentive (PLI) Scheme for White Goods (Air Conditioners and LED lights) to be implemented over FY 2021-22 to FY 2028-29 with an outlay of Rs 6,238 Crore on 7th April 2021. The Scheme was notified by DPIIT on 16.04.2021.
The PLI Scheme on White Goods is designed to create a robust component ecosystem for Air Conditioners and LED Lights Industry in India and make India an integral part of the global supply chains. The Scheme extends an incentive of 6% to 4% on reducing basis on incremental sales for a period of five (5) years subsequent to the base year and one year of gestation period. Domestic Value Addition is expected to gro

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Cross Flow Fan (CFF)
121.35
6
Neemrana Steel Service Center India Private Limited (Earlier Known As Sumikin Bussan Steel Services Centre India Pvt.Ltd)
1. Sheet Metal components
66.15
7
Clad Metal India Private Limited
1. Control Assemblies for IDU or ODU or Remotes
2. Valves & Brass components
3. Heat exchangers
4. Sheet Metal components
50.03
8
Malhotra Electronics Private Limited
1. Control Assemblies for IDU or ODU or Remotes
2. Cross Flow Fan
3. Heat Exchangers
4. Sheet Metal components
5. Plastic Moulding components
6. Display Panels (LCD/LED)
50.00
9
MIRC Electronics Limited
1. Control Assemblies for IDU or ODU or Remotes
2. Motors
3. Cross Flow Fan (CFF)
4. Valves & Brass components
5. Heat exchangers
6. Sheet Metal components
7. Plastic Moulding components
8. Display Panels (LCD/LED)
51.50
10
Smile Electronics Limited
1. Control Assemblies for IDU or ODU or Remotes
2. Motors
3. Cross Flow Fan (CFF)
4. Valves & Brass

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Private Limited
1.LED Drivers
2.Mechanicals-Housing
10.00
7
Intelux Electronics Private Limited
1. LED Driver
2. LED Modules
3. LED Engines
4. Printed Circuit Boards (PCB) including Metal Clad PCBs
5. LED Light Management System
6. LED Transformers
51.50
8
Hella India Automotive Private Limited
1. LED Drivers
17.84
Total
239.82
Existing Applicants moving to higher category
(Rs. in cr.)
S.No
Applicant Name
Eligible Products
Gestation period (FY)
Existing
Committed
Investment
Revised Committed
Investment
Addl. Commitment Investment
AC(Components)
1
Hindalco Industries Limited
1. Aluminum Stock for Foils or Fins for heat exchangers
2. Copper Tube (plain and/or grooved)
2021-23
539
899
360.00
2
LG Electronics India Private Limited
1. Compressor
2. Heat exchangers
3 Control Assemblies for IDU or ODU or Remotes
4 Motors
5 Plastic Moulding Components
2021-23
300
733
433.00
3
Mettube Copper India Pvt Ltd
Copper Tube (

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a Private Limited
1. Control Assemblies for IDU or ODU or Remotes.
2. Display Panels (LCD/LED)
50.00
3
Veira Electrotech Private Limited
1. Control Assemblies for IDU or ODU or Remotes
2. Cross Flow Fan (CFF)
3. Heat exchangers
4. Sheet Metal components
5. Plastic Moulding components
60.00
4
Atomberg Innovation Private Limited
1. Control Assemblies for IDU or ODU or Remotes
2. Motors
50.20
5
Star Eltech Manufacturing India Private Ltd
1.Cross Flow Fan (CFF)
2.Control Assemblies for IDU or ODU or Remotes
3.Heat exchangers
4.Sheet Metal components
5.Plastic Moulding components
67.40
Total
369.32
(ii) LED Lights (Gestation Period FY 2021-23)
S.no
Applicant Name
Eligible Products
Committed Investment
(Rs. in cr.)
1
Calcom Kadapa Private Limited
1. LED Driver
2. LED Modules
3. LED Engines
4. Mechanicals- Housing
5. LED Light Management System
6. Heat Sinks
7.Diffusers
101
2
Sheetal Electrotech Private Limited
1. LED Driver

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Central PSU's appeal rejected on delay grounds, HC condones delay citing lack of knowledge.
Case-Laws
GST
Petitioner, a central public sector undertaking, challenged rejection of its appeal by appellate authority solely on grounds of delay without considering merits. HC quashed appellate order as perverse for mechanically dismissing condonation application without adequately considering petitioner's lack of knowledge about impugned order's issuance. Relying on precedent, HC condoned del

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Appellant wins tax liability case due to data migration errors.
Case-Laws
GST
The HC held that the appellant's case has to be accepted and necessary rectification has to be done. Due to discrepancies in data migration from the Legacy ACES Application to the new Integrated ACES-GST Application, the appellant's tax liabilities were affected as PART B of the revised return was not duly populated. The impugned order was set aside with a direction to the authorities to make the necessary cor

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Late GST ITC filing: HC orders reassessment, allows objections.
Case-Laws
GST
ITC disallowed for late filing u/s 16(4) of GST Acts. HC set aside order, directing reassessment considering amen

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HC extends Suguna Cutpiece Center case benefit; sets aside CGST registration cancellation for non-filing returns.
Case-Laws
GST
The HC allowed the petition and extended the benefit granted in Suguna Cutpiece Center case to the petitioner. The petitioner's registration cancellation u/s 29(2) of CGST Act for non-filing statutory returns for six months was set aside. The petitioner was directed to file pending returns, pay defaulted tax with interest and belated filing fees within 45 days.

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Delhi court grants bail to eight in GST refund fraud case
GST
Dated:- 18-1-2025
PTI
New Delhi, Jan 18 (PTI) A Delhi court has granted bail to eight persons in a case of alleged fraudulent GST refunds, saying they are poor persons who are languishing in custody.
According to prosecution, the scam involved around 500 non-existent firms claiming bogus GST refunds worth approximately Rs 54 crore between July 1, 2017 and Aug 26, 2021.
Special Judge Ashish Aggarwal granted the relief to

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Arunachal Cabinet Approves Concessions for Hydro Projects, Medical College, Staff Hirings.
News
GST
The Arunachal Pradesh cabinet granted SGST reimbursement concessions to the 700-MW Tato II HEP and 1,720-MW Kamala HEP to enhance financial viability. These joint venture projects with CPSUs, entailing Rs. 35,000 crore investment, will generate Rs. 470 crore annual free power and Rs. 79 crore local area development funds. The cabinet approved a policy for restoring terminated large hydrop

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High Court: Regulatory fees collected by CERC and DERC not subject to GST.
Case-Laws
GST
The HC held that the regulatory fees collected by the Central Electricity Regulatory Commission (CERC) and Delhi Electricity Regulatory Commission (DERC) are not subject to GST. The regulatory functions discharged by these Commissions do not constitute 'supply' under the CGST Act as they are neither supply of goods nor services. Their role is quasi-judicial, regulating and administering electricity

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