Goods and Services Tax

Petitioner entitled to reimbursement of additional GST, interest on delayed payments.
Case-Laws
GST
The HC held that the petitioner is entitled to reimbursement of the additional GST amount and interest on delayed payments. The writ petition was maintainable despite the presence of an arbitration clause, relying on the Division Bench's order in M/S APEX STRUCTURE PVT. LTD. case, wherein the respondent was directed to pay the difference of GST amount with interest within a specified peri

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Non-speaking order quashed for not considering petitioner's reconciliation report.
Case-Laws
GST
The HC set aside the non-speaking order of the respondent and remitted the matter back for fresh consideration of the demand in the show cause notice and the petitioner's reply. The respondent failed to consider the petitioner's reconciliation report which showed excess credit of Rs. 1,40,684/- after adjusting IGST, CGST and SGST, violating principles of natural justice. The impugned order d

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HC sets aside GST registration cancellation for violation of principles of natural justice.
Case-Laws
GST
The HC held that while writ petitions under Article 226 are ordinarily not maintainable if statutory remedy is available, exceptions exist for violation of natural justice principles. Failure to grant personal hearing to the petitioner before cancellation of CGST registration violated Section 75(4) of the GST Act and natural justice. Consequently, the impugned order cancelling petit

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Seized goods must be returned within 30 days unless needed for proceedings.
Case-Laws
GST
Seizure of documents, books, laptops, CPUs, mobile phones permissible u/s 67(2) CGST Act but must be returned within 30 days of issuing notice as per Section 67(3) unless required for proceedings. HC directed Commissioner to provide copies of seized data to petitioners and examine providing additional hard disks for data copy. Matter listed for further hearing.
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Inherent cross-empowerment of State/UT GST officers u/s 6(1) CGST Act.
Case-Laws
GST
HC held Section 6(1) CGST Act provides inherent cross-empowerment of State/UT GST officers as proper offic

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Procedural lapses without fraud don't warrant harsh GST penalties: HC.
Case-Laws
GST
Procedural irregularities without fraudulent intent do not warrant harsh penalties u/s 129 of GST enactments. HC quashed impugned order due to procedural nature of irregularities and absence of fraudulent intent. Petitioner's failure to register additional place of business and generation of E-way bill and invoices after detention considered technical and venial breach. Unless variance between invoice,

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GST on advance refundable if contract fails due to supplier non-performance.
Case-Laws
GST
The HC held that the GST amount paid on an advance for a contract that was later rescinded due to non-performance by the supplier must be refunded. The levy of tax is on the transaction; if the transaction fails, what is paid in advance needs to be refunded. The HC directed the appellant to refund the GST amount to the respondent-assessee within eight weeks. The appeal was dismissed.
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Hon'ble Delhi HC: Grounds of Arrest Must Be Communicated in Writing.
Circulars
GST
The Hon'ble Delhi High Court held that grounds of arrest must be communicated in writing to the arrested person, relying on Supreme Court judgments. It distinguished between 'reasons for arrest' and 'grounds of arrest'. 'Grounds of arrest' require details necessitating the accused's arrest to provide opportunity for defending against custodial remand and seeking bail. Instruction amended to mandate furnis

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Delayed generation of Draft GSTR-2B for December 2024 on 16th January 2025.
News
GST
Draft GSTR 2B for December 2024 will be generated on 16th January 2025 due to extended due dates for filing GSTR-1 and GSTR-3B returns for December 2024 quarter as per Notifications No. 01/2025 and 02/2025 dated 10th January 2025 in accordance with rule 60 of CGST Rules, 2017. Taxpayers can recompute Draft GSTR-2B if any action is taken in IMS after generation.
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GST Waiver Scheme: File Forms GST SPL 01/02, Withdraw Appeals to Be Eligible.
News
GST
Taxpayers can file applications under the waiver scheme using Forms GST SPL 01 and GST SPL 02 on the GST portal. To be eligible, appeals against the demand order/notice/statement must be withdrawn. For appeals filed before 21.03.2023, taxpayers must request withdrawal from the Appellate Authority, which will forward it to GSTN. Difficulties can be reported by raising a ticket under “Issues related to

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Arunachal Pradesh cabinet nod to SGST relief for two hydropower projects
GST
Dated:- 16-1-2025
PTI
Itanagar, Jan 16 (PTI) The Arunachal Pradesh cabinet approved SGST reimbursement concessions for two hydropower projects to enhance their financial viability, a statement said on Thursday.
The state cabinet, chaired by Chief Minister Pema Khandu, in its first meeting of the year on Wednesday granted State GST (SGST) relief to the 700-mw Tato II Hydroelectric Project on the Siyom river in the Shi Yomi district and the 1,720-mw Kamala HEP on Kamala river in the Kamle district.
The projects will be implemented in joint ventures between the state government and CPSUs. The state government would hold a 26 per cent equity share in th

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opower projects that achieved substantial progress at the site. This will help facilitate a development-focused environment through timely project restoration and promote investments and employment opportunities, the statement said.
The cabinet also decided to recommend to the Centre the proposal to set up a 100-seat medical college and a 420-bed hospital in Namsai under the aspirational district programme.
The project is planned under the public-private partnership (PPP) mode and aims to bridge the gap in healthcare services and medical education in the region. The total project cost is Rs 375 crore, the statement said.
The cabinet also approved the upgradation of 20 junior engineer (civil) posts in the hydropower development departm

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HC allows transitional credit carry forward but interest payable, quashes penalty.
Case-Laws
GST
The HC held that transitional Cenvat Credit carried forward qualifies as “input tax credit” under the CGST Act. Interest u/s 50(3) is payable for wrongly availing and utilizing such credit. However, imposing penalty u/s 122(2)(b) read with 74(1) requires evidence of fraud or willful misstatement, which was absent as the petitioner acted under a bona fide belief. While upholding interest liab

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HC quashes anti-profiteering orders, mandates equal GST benefit for real estate buyers.
Case-Laws
GST
The Hon'ble HC quashed the orders passed by the National Anti-Profiteering Authority, holding that to determine profiteering in real estate, the total GST savings for each project must be calculated and divided by the total area to arrive at the per square feet benefit to be passed on equally to flat buyers with equal area. The HC directed the Competition Commission to pass appropriate

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High Court remands input tax credit case for fresh order u/s 16(5.
Case-Laws
GST
HC allowed the petition by remanding the matter to the Adjudicating Authority. The alleged violation of Section 16(4) of the CGST Act by the petitioners for not complying with input tax credit provisions would no longer exist due to the insertion of Section 16(5). The Adjudicating Authority is directed to pass a fresh de novo order considering Section 16(5), which came into operation on 01.07.2017, after ve

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Petitioner's statutory IGST refund entitlement for zero-rated exports upheld despite technical glitch.
Case-Laws
GST
HC directs amendment of system to reflect corrected shipping bill details, process IGST refund claim within 8 weeks despite technical glitch preventing refund under Sec 16(3)(b) IGST Act read with Sec 54 GST Act for zero-rated exports. Petitioner's statutory entitlement to be honored. Petition disposed of.
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Impugned order reversing ITC on double taxation premise set aside; re-examination allowed.
Case-Laws
GST
The HC set aside the impugned order reversing input tax credit (ITC) on the premise of double taxation of same supplies. The respondent was granted liberty to examine if the supplies covered in the impugned order and the order dropping the proposal were identical. If found to be the same, the respondent can proceed in accordance with law after issuing fresh notice. The petition was d

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Assessing officer's order quashed for violating natural justice principles.
Case-Laws
GST
HC allowed petition – Assessing officer's order violated principles of natural justice by denying opportunity to petitioner to present defense – Failure to serve show cause notice rendered proceedings flawed – Appeal remedy denied due to delay caused by lack of knowledge of order – Procedural requirements mandatory, non-compliance invalidates actions – Fair opportunity must be given to all parties

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Notified Area Authority, Vapi not 'local authority' for GST exemption.
Case-Laws
GST
The HC held that the review application was partly allowed. There was no mistake apparent on record regarding the application of the Supreme Court decision and the definition of “local authority” under the GST Act. The Notified Area Authority, Vapi does not qualify as a “local authority” or “governmental authority” for GST exemption on pure services or supply of goods. Review jurisdiction cannot be exer

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Madras HC quashes order for violating natural justice principles, remands matter.
Case-Laws
GST
The HC quashed the order for violating principles of natural justice as the Adjudicating Author

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Deceased person's assessment order quashed as nullity due to lack of jurisdiction.
Case-Laws
GST
HC quashed assessment order issued against deceased person as nullity. Order made in name of d

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Writ petition allowed; order set aside for violating natural justice, exceeding notice.
Case-Laws
GST
Writ petition maintainable despite alternative remedy due to violation of principles of natural justice and lack of jurisdiction. Impugned order set aside by HC for non-application of mind to petitioner's objection and traversing beyond show cause notice in contravention of Section 75(7) of the Act. Failure to consider reply vitiates proceedings under settled law. Petition disposed of.<

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Proper Show Cause Notice mandatory for tax determination under GST Section 73.
Case-Laws
GST
The HC held that the Summary of Show Cause Notice (SCN) along with the attachment containing tax determination cannot be considered a valid initiation of proceedings u/s 73 without issuance of a proper SCN. The issuance of SCN and Statement of tax determination by the Proper Officer are mandatory requirements in addition to the Summary in GST DRC-01 and DRC-02. The impugned orders were contrary

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Validity of summary SCN: Impugned GST order quashed for lack of proper show cause notice.
Case-Laws
GST
The HC quashed the impugned order dated 14.12.2023 for violation of principles of natural justice. The respondent failed to issue a proper and prior show cause notice prescribed u/s 73(1) of the Assam Goods and Services Tax Act, 2017 before passing the order. Mere issuance of a summary of show cause notice in Form GST DRC-01 was held to be non-compliance with Section 73(1) read with R

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Cancelled GST registration restored if statutory dues paid till cancellation.
Case-Laws
GST
HC allowed petition for restoration of cancelled GST registration. Petitioner required to comply wi

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Refund: Amended Rule 89(5) formula applies retrospectively, CBIC circular quashed.
Case-Laws
GST
Petitioners entitled to refunds under amended Rule 89(5) formula retrospectively; CBIC circula

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