Goods and Services Tax

Voluntary GST deposit of Rs. 40 lakh to be refunded despite ineligibility for interest, rules HC.
Case-Laws
GST
The HC allowed the petition and quashed the order rejecting the petitioner's refund claim of Rs. 40,00,000 deposited voluntarily by mistake. The HC held that the amount paid by the petitioner from the electronic cash ledger is required to be refunded as it was not covered u/s 54 of the GST Act. However, the petitioner is not entitled to any interest on such amount. The respond

= = = = = = = =

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

= = = = = = = =

HC orders tax authorities to process pending GST refund applications, consider additional documents, and pay interest if delayed.
Case-Laws
GST
HC held that the competent authority shall examine the pending refund application under SGST/CGST Act provisions, consider additional documentation provided, and dispose of the same in accordance with law. Writ petition disposed of directing payment of interest on refund amount from date immediately after expiry of 60 days from receipt of RFD-01

= = = = = = = =

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

= = = = = = = =

Petitioner Gets One Chance to Justify Input Tax Credit Claim as per Circulars Before Competent Authority.
Case-Laws
GST
One opportunity granted to petitioner to prove claim for input tax credit in terms of Circulars referred in M. Trade Links [2024 (6) TMI 288 – Kerala HC] before competent authority. HC allowed writ petition, set aside orders denying input tax credit u/s 16(2)(c) CGST/SGST Acts, directed consideration of petitioner's claim after hearing authorised representative.
TM

= = = = = = = =

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

= = = = = = = =

Authorities' Decision to Grant Relaxation for Municipal Dues Payment Upheld, Considering Party's Non-Defaulter History.
Case-Laws
GST
The HC held that considering respondent No.6's history of not being a defaulter in the past for municipal dues, the authorities rightly granted relaxation for payment of the balance amount owed for occupying the municipal ground. Petition dismissed as it was not a fit case to allow the proceedings to continue.
TMI Updates – Highlights, quick notes, ma

= = = = = = = =

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

= = = = = = = =

Contractor's Plea Against Tax Deductions from Running Bills Dismissed as Unsubstantiated by High Court.
Case-Laws
GST
The HC found the writ petition infructuous as there was no infirmity in the application of CGST and SGST Acts by the State respondents while making deductions from the petitioner's 2nd and 3rd running bills. The petitioner can submit a representation if entitled to any concession as per law. The writ petition was dismissed as infructuous.
TMI Updates – Highlights, qu

= = = = = = = =

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

= = = = = = = =

Summary Rejection of GST Rectification Application Due to Petitioner's Failure to Reply to Notices Before Assessment.
Case-Laws
GST
The HC rejected the application for rectification u/s 161 of the GST Act regarding mismatch between GSTR-3B, GSTR-2A, and GSTR-7. It held that the petitioner failed to reply to notices before assessment, violating principles of procedural fairness. The HC directed the petitioner to treat the impugned order as a show cause notice and submit objections with s

= = = = = = = =

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

= = = = = = = =

Goa sees remarkable revenue growth in December 2024: CM
GST
Dated:- 31-12-2024
PTI
Panaji, Dec 31 (PTI) The revenue collection in Goa surged remarkably by Rs 75.51 crore in December 2024 compared to the same month last year, Chief Minister Pramod Sawant said on Tuesday.
He said the rise in the revenue highlighted Goa's rising economic growth and fiscal health, making December 2024 a significant milestone for the state.
Sawant said the tourism sector, which is the backbone of Goa's

= = = = = = = =

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

= = = = = = = =

Unsigned Orders under GST Acts Quashed, Fresh Orders with Valid Signatures Directed.
Case-Laws
GST
The HC quashed the impugned unsigned orders u/s 73 of CGST/SGST Acts, holding an unsigned order invalid. It allowed the writ petitions, directing the competent authorities to issue fresh orders with digital or manual signatures. The HC relied on the Division Bench judgment in Silver Oak Villas LLP, which provided an opportunity to file a reply against unsigned show cause notices.
TMI U

= = = = = = = =

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

= = = = = = = =

Improper GST Officer's Probe Renders Show Cause Notice Invalid, Court Directs Refund.
Case-Laws
GST
Respondent no. 2, an improper officer, substantially conducted investigation, inspection, search, seizure, and recorded statements against the petitioner. Respondent no. 1, the proper officer, issued a show cause notice u/s 74 of the CGST Act based on the investigation by respondent no. 2. The HC held that only a proper officer can investigate evasion of GST, conduct inspection, search, s

= = = = = = = =

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

= = = = = = = =

Taxpayer wins input tax credit case as High Court orders fresh decision considering notification.
Case-Laws
GST
CGST/SGST Acts' Sec 16(4) denied petitioner's input tax credit. HC set aside or

= = = = = = = =

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

= = = = = = = =

Tax registration cancellation upheld for failing to appeal within time limit and not using amnesty scheme.
Case-Laws
GST
The HC dismissed the petition challenging cancellation of petitioner's registration under BGST Act due to non-availing of statutory appeal remedy within limitation period of 3 months plus 1 month for condonation. After cancellation, petitioner was unregistered with no departmental monitoring, and failed to avail appellate remedy or Amnesty Scheme.
TMI Updates – Hi

= = = = = = = =

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

= = = = = = = =

Improper Notice Service Leads to ITC Disallowance Order Being Set Aside, Pending Fresh Consideration and 10% Tax Payment.
Case-Laws
GST
The HC set aside the assessment order disallowing ITC and consequential order, remanding the matter for fresh consideration after finding violation of principles of natural justice as the impugned show cause notice was not properly served. The HC directed the petitioner to pay 10% of disputed tax within four weeks for the set aside order to take effect.

= = = = = = = =

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

= = = = = = = =

High Court Quashes Tax Order for Denial of Fair Hearing, Directs Fresh Consideration After Personal Hearing.
Case-Laws
GST
Impugned order set aside for violation of principles of natural justice and Section 75(4) CGST Act. Petitioner not provided opportunity of personal hearing before passing order directing payment of tax, interest and penalty. Matter remanded to respondent for fresh consideration after granting personal hearing to petitioner. HC allows petition.
TMI Updates – High

= = = = = = = =

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

= = = = = = = =

Court Quashes Tax Order for Violation of Natural Justice, Directs Refund of Recovered Amount.
Case-Laws
GST
The HC quashed the impugned adjudication order u/s 73 dated 28.12.2023 issued by respondent No.1 for violating principles of natural justice. No personal hearing was granted to the petitioner and the Show Cause Notice dated 13.12.2023 was not served properly. The matter was remitted back to respondent No.1 for reconsideration afresh in accordance with law. The respondents were dir

= = = = = = = =

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

= = = = = = = =

Advisory for Waiver Scheme under Section 128A
GST
Dated:- 30-12-2024

1. Taxpayer's attention is invited to the advisory on the above subject issued by GSTN on 08.11.2024. The link for the said advisory is given here:
https://services.gst.gov.in/services/advisoryandreleases/read/546
2. Under the waiver scheme, for a demand notice or statement or order which has been issued under Section 73 for the tax periods between July 2017 & March 2020, the taxpayers are required to file an ap

= = = = = = = =

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

= = = = = = = =

CGST Act: Tax Recovery for GSTR Mismatch Stayed, Requires Non-Fraud Reasons Proven.
Case-Laws
GST
The HC stayed the impugned order invoking Section 73 of the CGST Act, 2017 for recovery of short paid tax due to discrepancy between GSTR-1 and GSTR-3B, holding that Section 73 allows recovery of tax not paid or short paid due to reasons other than fraud or willful misstatement, and the conclusions referring to Section 9 of CGST Act show liability created with reference to IGST and cess lev

= = = = = = = =

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

= = = = = = = =

High Court Grants Regular Bail in GST Fraud Case Citing Investigative Lapses and Undue Hardship.
Case-Laws
GST
The HC granted regular bail to the applicant charged u/ss 132(1)(b) and 132(1)(c) of CGGST Act for creating fake firms and issuing fraudulent invoices. Despite the allegations, the HC considered the GST Department's failure to investigate actual beneficiaries, seizure of applicant's accounts before summons, seeking same liabilities from applicants and other entities, failure to

= = = = = = = =

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

= = = = = = = =

Businesses Get Relief: Court Allows Operations Despite Tax Filing Lapses, Stresses Pragmatic Approach.
Case-Laws
GST
The HC set aside the order cancelling petitioner's registration subject to condition of filing returns for entire period of default and paying requisite tax, interest, fine and penalty. Petitioner's non-filing of returns for continuous six months did not warrant cancellation as it would be counterproductive and impact tax recovery. Respondents directed to permit petitione

= = = = = = = =

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

= = = = = = = =

Experienced State Tax Officers Denied Membership in GST Appellate Tribunal Due to Incorrect Proposals.
Case-Laws
GST
Officers of Commercial Tax Department of Himachal Pradesh with 25 years of service as Gazetted Officers prima facie ineligible for appointment as Technical Member (State) in State Bench due to State Government's proposal based on incorrect facts leading to GST Council's recommendations relaxing eligibility criteria. HC ordered respondents can scrutinize applications but n

= = = = = = = =

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

= = = = = = = =

Tax Assessment Order Nullified for Lacking DIN Number, Upholding CBIC Circular Mandate.
Case-Laws
GST
The HC set aside the assessment order due to non-mention of a DIN number, following its e

= = = = = = = =

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

= = = = = = = =

Andhra Society Members Not Liable for GST Dues, HC Quashes Recovery Against Secretary.
Case-Laws
GST
The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an 'Association of Persons' u/s 94(1) of the CGST/SGST Act. Consequently, members of such a Society cannot be held liable for the Society's tax dues u/s 94. The HC set aside the recovery proceedings initiated against the petitioner, a member/Secretary of the Society, and al

= = = = = = = =

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

= = = = = = = =

High Court Allows Filing GST Appeal Without Pre-Deposit, Question of Exemption/Waiver Pending.
Case-Laws
GST
The HC granted the Petitioner four weeks' time to file an appeal challenging the impugned orders, without requiring the mandatory statutory pre-deposit of 10% of the disputed tax amount u/s 107 of the Central Goods & Services Tax Act, 2017. The issue of whether exemption, waiver or reduction can be granted regarding GST demands remains to be adjudicated by the HC.
TMI Updates

= = = = = = = =

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

= = = = = = = =

Petitioner's right to natural justice upheld, impugned order quashed for lack of Show Cause Notice opportunity.
Case-Laws
GST
HC quashed impugned order dated 21.02.2024 for violation of natur

= = = = = = = =

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

= = = = = = = =

Businesses Allowed to Correct GST Returns, Claim Rightful Input Tax Credits for 2018-19 After Court Intervention.
Case-Laws
GST
The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Officer to pass fresh order after considering petitioner's application for Input Tax Credit entitlement u/ss 16(5) and 16(6) of the GST Act. Par

= = = = = = = =

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

= = = = = = = =

Statutory Interest Must Be Paid on Delayed GST Refunds Despite Initial Rejection, High Court Rules.
Case-Laws
GST
The HC allowed the petition. The petitioner is entitled to statutory interest u/s 56 of the CGST Act on the delayed refund, notwithstanding the initial rejection of the refund application. The mere fact that the HC order did not specifically allude to Section 56 does not detract from the petitioner's right to claim interest, which must be paid as per the statute. The applica

= = = = = = = =

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

= = = = = = = =