Goods and Services Tax

Court Invalidates GST Notice Served Only via Web Portal, Citing Non-Compliance with Section 169 of Tamil Nadu GST Act.
Case-Laws
GST
The HC held that service of notice by uploading on web portal alone without resorting to other prescribed modes u/s 169 of Tamil Nadu GST Act 2017 is not valid compliance. Section 169 mandates service by registered post/email, and only on failure can notice be uploaded on portal. Uploading notice solely on portal without attempting other modes is insuffici

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High Court Rules Excess Stock Does Not Justify Section 130 Action; Opt for Tax Proceedings u/ss 73 or 74.
Case-Laws
GST
Excess stock found during survey cannot lead to proceedings u/s 130 of UPGST Act against registered dealer. As per HC, in cases of excess stock, tax determination proceedings u/ss 73 or 74 of UPGST Act are applicable instead of Section 130. Relying on precedent, HC quashed impugned orders initiating action u/s 130 for excess stock and allowed petition.
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Appellate Authority Denies ITC on GST for Lease Surrender Without Construction; Appeal Dismissed Citing Safari Retreats Case.
Case-Laws
GST
ITC of GST paid on services for surrendering leasehold rights not eligible when construction activity not undertaken on leasehold land. SC in Safari Retreats laid down functionality test – if building qualifies as plant, ITC available for renting/leasing, else not available if for recipient's own use. Appellant did not construct on leasehold land ac

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Leasehold Rights Transfer Deemed Immovable Property, Exempt from GST as per Section 9(1) of the GST Act.
Case-Laws
GST
The HC held that the assignment/sale/transfer of leasehold rights by the lessee to a third party for a lump-sum consideration is a transfer of “immovable property” and not a supply of service under the GST Act. The leasehold rights encompass incorporeal ownership rights over the land and building, constituting “immovable property”. Consequently, such transactions are no

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Cash Not “Goods” Under CGST Act, High Court Rules; Orders Return of Seized Rs. 23,50,000 with Interest.
Case-Laws
GST
HC held that currency is not “goods” under the Central Goods and Services Tax Act, 2017. Seizure of Rs. 23,50,000/- cash from petitioner was unlawful u/s 67. HC quashed seizure order and directed respondents to return seized amount along with applicable interest to petitioner expeditiously. Petition allowed.
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High Court Dismisses GST Appeal, Urges Exhaustion of Statutory Remedies Under Tamil Nadu GST Act Section 107 First.
Case-Laws
GST
HC dismissed appeal. Refusal justified to entertain writ petitions due to alternative statutory remedy u/s 107 of Tamil Nadu GST Act against order determining tax payable by proper officer u/s 74. Constitutional remedy under Article 226 available but HC rightly imposed self-restriction, directing appellant to exhaust statutory appeal first as matter of judici

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High Court: Single Notice Valid for GST Shortfalls, Refund Errors, or Fraud Claims u/s 74(1.
Case-Laws
GST
The HC held that u/s 74(1), the authority can issue a single notice calling upon the assessee to pay tax not paid, short paid, erroneously refunded, or where input tax credit was wrongly availed due to fraud, misstatement or suppression of facts, for any period, provided the notice is given at least 6 months prior to the time limit specified in Section 74(10). The petitioner's argu

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High Court Accepts Apology from GST Officers for Wrongful Arrest in Rs. 9.54 Crore Fraud Case.
Case-Laws
GST
The HC accepted the apology tendered by GST officers for the manner of arrest of Mr. Mishal J. Shah, Karta of the Petitioner HUF and Director of M/s. JMC Metals Private Limited, in relation to alleged fraudulent availment of input tax credit of approximately Rs. 9.54 crores by the company. The petition was disposed of after the officers' apology was accepted.
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Congress spreading propaganda against GST: BJP
GST
Dated:- 9-1-2025
PTI
New Delhi, Jan 9 (PTI) The BJP on Thursday accused the Congress of spreading propaganda against the GST as the opposition party is “rattled by the success” of the indirect tax regime.
In a statement, BJP national spokesperson Syed Zafar Islam said, “The Congress is the biggest hindrance to the country's development. The party is rattled by the success of the GST because it no longer has any loopholes, depriving the Congress of corruption.” As a result, he claimed, the Congress has been attempting to tarnish the image of GST from the start.
Congress president Mallikarjun Kharge on Thursday alleged that the Narendra Modi government has made the Goods an

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'Complicated' GST was brought to loot poor and middle class: Gujarat Cong chief
GST
Dated:- 9-1-2025
PTI
New Delhi, Jan 9 (PTI) Criticising the GST introduced by the Narendra Modi government as “tax terrorism”, the Congress's Gujarat unit president Shakti Sinh Gohil on Thursday alleged the “complicated” tax regime was brought to “loot the poor and middle class”.
Addressing a press conference here ahead of the assembly elections in Delhi, Gohil said the Goods and Services Tax (GST)

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Modi govt has made GST a means of 'looting' poor, middle class: Kharge
GST
Dated:- 9-1-2025
PTI
New Delhi, Jan 9 (PTI): Congress president Mallikarjun Kharge on Thursday alleged that the Narendra Modi government has made the Goods and Services Tax (GST) a means of “looting” the hard-earned money of the poor and middle class and demanded that it end this “tax terrorism” and “loot” in the upcoming Union Budget.
Kharge further alleged that nine types of rates make GST “complex and absurd” and not a “good and simple tax”.
“Call it 'Gabbar Singh Tax' or 'Household Destruction Tax' or 'Give Sitharaman Tax'! Whatever name we call BJP's GST, one thing is certain the Modi government has made GST a means of looting the hard-earned m

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GST collection increased 170% in 5 years, people hardly saw its benefits: Congress leader Khera
GST
Dated:- 9-1-2025
PTI
Jaipur, Jan 9 (PTI) Congress leader Pawan Khera on Thursday said though the Income Tax and GST collection saw an increase of 240 per cent and 170 per cent in the last five years, their benefits have not trickled down to the people.
He said the middle class and the poor have been hurt the most because of the Goods and Services Tax in the country.
He said that the BJP led government at the Centre talks about 'One Nation-One Tax' but has three slabs of taxes on popcorn.
“If you talk to any shopkeeper or customer in the whole country, they are troubled by the GST. The entire middle class, low income group a

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cent GST. There are a total of nine GST slabs and it is for the first time that equipment and tractors of the farmers have come under the GST ambit, he said.
Khera also claimed that GST evasion which was Rs 1 lakh crore in 2022-23 doubled in the fiscal year 2023-24.
Replying to a question on INDIA bloc, Khera said that the alliance fought the Lok Sabha election collectively and stopped Prime Minister Narendra Modi from having his dream of 420 seats fulfilled.
“India alliance was a national level alliance and it is still there. States have different situations. In Punjab and Delhi, our units have decided to fight alone. So, it is not a matter to be perplexed,” he said.
Khera also accused Modi of being cowardly, saying he did not call

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Rationalise GST slabs, provide relief to middle class, lower income groups: Cong leader Pilot
GST
Dated:- 9-1-2025
PTI
Mumbai, Jan 9 (PTI) Ahead of the Union Budget, Congress general secretary Sachin Pilot on Thursday demanded that the Centre rationalise goods and services tax (GST) slabs and provide relief to the middle class and lower income groups.
Addressing a press conference here, the former Union minister said the BJP-led NDA government should unveil GST 2.0 in the budget for fiscal year 2025-26 to be presented in Parliament on February 1.
GST, a single tax on the supply of goods and services levied on every value addition, came into force on July 1, 2017, when the BJP was in power at the Centre. After subsuming majori

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Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A
GST
Dated:- 9-1-2025

After successful implementation of Phase-I & Phase-II now Phase-III regarding Table 12 of GSTR-1 & 1A is being implemented, from return period January 2025. In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Further, validation regarding va

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India’s GST world’s â۬worst’ tax regime, middle class contributing to govt's revenue collection: Cong
GST
Dated:- 9-1-2025
PTI
Ahmedabad, Jan 8 (PTI) The opposition Congress on Thursday called India’s GST the world’s “worst” such regime, accusing the government of being interested only in imposing new levies under the cover of rationalisation.
The country has reached a point where the middle class is propping the government’s tax revenue because corporates are not paying as much tax revenues due to a downturn in business, claimed party spokesperson Rangarajan Mohan Kumaramangalam here.
Calling the present system “tax terrorism”, the Congress leader hoped Prime Minister Narendra Modi will “rectify the f

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alleged that the government is now trying to tax the only people left who are actually buying products. “In the end, that consumption will also come down, resulting in further job losses,” he said.
Instead of focusing on the shrinking middle class and the tax burden on it, the government wants to collect tax from wherever it can, said the Congress leader.
“It will come up with some reason to impose new taxes and cess under GST in some sort of vague method of rationalisation. In the end, it will kill whatever consumption, which is already reducing, (happening) in our economy,” he said.
According to a new study, 64 per cent of India’s GST collection comes from the bottom 50 per cent of the population, claimed Kumaramangalam.
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yers are funding the government and new tax slabs are being introduced on goods consumed by the common public, he said.
“Today, there are nearly nine different rates of GST, starting from 0 per cent to 28 per cent. If we consider cess, some products like tobacco attract a 35 per cent tax,” he said.
According to Kumaramangalam, confusion about tax slabs is adversely affecting small businesses because compliance has become a huge challenge.
“This (compliance) is not an issue for large corporates because they have a separate department to handle it. These complications are benefiting large companies only. The economy is slowing down because the government is taking people’s money, leaving them with nothing to spend,” he said.
He

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High Court Reinstates GST Registration if Petitioner Pays Dues and Applies for Reversal Within One Week.
Case-Laws
GST
Petitioner's GST registration cancellation set aside by HC on condition of depositing outstanding tax dues including interest and penalty within one week and applying for reversal of cancellation. Competent authority directed to consider application and pass appropriate order within one week from production of certified HC order copy along with application.
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Sikka Ports Denied Input Tax Credit for Vessel Repairs; Section 17(5)(b) CGST Act Applied to SPV Hiring.
Case-Laws
GST
The AAAR held that the respondent, M/s. Sikka Ports and Terminals Ltd., is not eligible for availing input tax credit (ITC) on input services for repairs and maintenance of Diving Support Vessels (DSVs) and Security Patrol Vessels (SPVs) as these vessels are not used for transportation of goods. Additionally, the respondent cannot claim ITC on hiring of SPVs u/s 17(5)(b

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AAAR rules no GST on free employee bus transport; ITC allowed for buses over 13 seats; canteen recoveries exempt.
Case-Laws
GST
The AAAR held that the respondent is not liable to pay GST on free bus transportation facility provided to its employees as per employment contract. ITC is admissible for transportation services with a seating capacity of more than 13 persons. Recoveries made by the applicant from employees for providing canteen facility are exempt under Sl. No. 15 of N/N. 12/2

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Rajasthan
GST
Dated:- 8-1-2025

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 application.
2. The above-said functionalit

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ation 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 Rajasthan.
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 per the chosen schedule.
8. At the time of the visit of GSK, the applicant is required to carry the following details/documents
(a) a copy (hard/soft) of the appointment confirmation e-mail
(b) the details of

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GST Intelligence to Enforce IT Rules on Digital Platforms Under New Govt Designation.
Notifications
GST
Additional/Joint Director (Intelligence) of Directorate General of GST Intelligence Headquarters (DGGI-Hq), Central Board of Indirect Taxes and Customs in Department of Revenue, Ministry of Finance designated as nodal officer u/s 14A(3) of Integrated Goods and Services Tax Act, 2017 for purposes of Information Technology (Guidelines for Intermediaries and Digital Media Ethics Code) Ru

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Enabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/24, 2024
GST
Dated:- 8-1-2025

The Central Government, on the recommendations of the 54th GST Council, had issued Notification No. 22/2024 – CT dated 08.10.2024 and notified that any registered person against whom any order confirming demand for wrong availment of ITC, on account of contravention of provisions of sub-section (4) of section 16 of the said Act had been issued, but where such ITC is now available as per the recently inserted sub-sections (5) and/or (6) of section 16 of the Act, would now be able to file an application for rectification of such demand orders.
A functionality has now been made available on the Portal for taxpayers

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Tax Demand Challenged Over Filing Discrepancies; Court Orders Partial Payment and Objections Within Four Weeks.
Case-Laws
GST
Petitioner challenged impugned order by respondent regarding difference in outward supply between GSTR 3B and books of accounts, non-filing of GSTR 9 & 9C, non-payment of tax under RCM for freight charges, and non-payment of tax for private coaching fee receipts. HC held petitioner shall pay 25% of demand after deducting paid amount, subject to verification. Impu

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Consolidated GST Notices Invalid: High Court Requires Separate Notices for Each Year, Extends Reply Deadline to Nov 2024.
Case-Laws
GST
The HC held that issuing a consolidated show cause notice for multiple assessment years from 2019 to 2023-24 was erroneous. It relied on precedents from Karnataka and Madras HCs which held that separate notices should be issued for each year u/s 73 of the GST Act. The HC granted an extension till 21.11.2024 for filing a reply to the 1622-page notice and

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Accused Granted Bail in GST Fraud Case Due to Weak Evidence and Extended Custody; Investigation Inconclusive.
Case-Laws
GST
The HC granted bail to the accused petitioner who was charged with creating fake firms, issuing invoices, and passing on input tax credit in violation of Section 132 of the Central Goods and Service Tax Act, 2017. The HC found that the prosecution heavily relied on statements recorded u/s 70, but failed to include those individuals as witnesses, depriving the accus

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Government Must Pay GST Difference at 6% to Petitioner for 2022; Interest Accrues on Delayed Payment.
Case-Laws
GST
The HC held that the respondent no. 2, a government entity, is liable to pay the petitioner the difference in GST amount at 6% from 01.01.2022 to 30.09.2022 within three months, failing which interest at 6% per annum shall be payable from the date of entitlement, as the GST rate was enhanced from 12% to 18% during this period according to respondent no. 4, the state GST de

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