Goods and Services Tax

Unfair GST cancellation upheld by tax authorities despite business premise verification.
Case-Laws
GST
The HC quashed the orders dismissing the application for revocation of GST cancellation order. Despite the inspection confirming the business premises matched the registration certificate, the appellate authority dismissed the application without assigning proper reasons, violating principles of natural justice. The HC held that once the inspected site conformed to the registration dis

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Provisional GST Attachment Orders Overturned: Authorities Violated Natural Justice by Denying Oral Hearing Despite Request.
Case-Laws
GST
The HC quashed the impugned provisional attachment orders passed by the Adjudicating Authority. No oral hearing was afforded to the petitioner in violation of principles of natural justice u/s 75(4) of the CGST Act, despite the petitioner's prayer for an opportunity of hearing in written submissions. The order was set aside and the matter remanded on

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Court clarifies notices in case, allows proceedings to continue with conditions.
Case-Laws
GST
The HC held that while the respondent-authorities were required to continue the proceedings on the earlier show-cause notices, they had misinterpreted the HC's order and issued fresh de novo impugned notices. Instead of quashing the impugned notices and reviving the earlier ones, the HC directed the petitioner to file a reply to the impugned show-cause notices issued by the respondent-authorit

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Software Co. Wins Legal Battle Over Delayed GST Filing, Gets Relief on Input Tax Credits.
Case-Laws
GST
The HC set aside the show cause notice and impugned order, remanding the matter to the stage preceding them. This was done in line with similar cases where delay in filing GST returns and claiming input tax credit for FY 2018-19 was involved. The petitioner was allowed to avail the benefit of orders passed in a comparable matter before the same HC.
TMI Updates – Highlights, quick

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E-Way Bill and Vehicle Seizure Dispute: Expedite Proceedings to Resolve Notice and Goods Origin Conflict.
Case-Laws
GST
The HC directed the respondent to complete proceedings u/s 129 expeditiously, preferably within two weeks, in view of factual disputes regarding issuance of notices and origin of goods loaded in the petitioner's seized vehicle. The petitioner contended no notices were issued u/s 129, while the respondent claimed notices were issued strictly u/s 129. There was also a di

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Trial Court Certifies Online Filing Over Delayed Hard Copy for Appeals.
Case-Laws
GST
The HC held that the requirement of physically filing a certified copy of the impugned order is not mandatory. An appeal filed online within the prescribed limitation period can be condoned even if the certified copy was submitted with a delay. The online filing, completed within the prescribed time along with an electronic copy of the order, constitutes valid filing. The Court remitted the appeals bac

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Strict Rules on Fair Hearing Before GST Penalty: Tax Body Can't Skip Natural Justice.
Case-Laws
GST
The HC held that the provisions of Section 75(4) of the GST Act mandating opportunity of hearing are mandatory. Allowing the petition, the HC concluded that due to violation of principles of natural justice by non-grant of opportunity of hearing, the order was unsustainable despite dismissal of appeal by the petitioner being time-barred.
TMI Updates – Highlights, quick notes, marquee,

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Writ Petition Dismissed: Complex CGST Issues Must Be Resolved by Adjudicating Authority, Not Court's Writ Jurisdiction.
Case-Laws
GST
The HC found that the writ petition was not maintainable as the issues raised pertained to complex questions of fact and law squarely within the jurisdiction of the adjudicating authority under the CGST Act, 2017. The petitioner's grievances related to invocation of extended period of limitation, allegations of misclassification of goods, and denial of In

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Dismissal of appeal overruled due to procedural lapses and arbitrary actions.
Case-Laws
GST
The HC allowed the writ petition challenging the dismissal of an appeal under Article 226 of the Constitution as time-barred. It held that statutory limitation provisions should be interpreted liberally where genuine hardships are demonstrated, particularly considering judicial precedents favoring such relief. Despite the appeal being filed beyond the prescribed 30 days from the communication of

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Intelligence Dept needn't disclose sensitive info for raids; justified to protect third-party rights & market stability.
Case-Laws
GST
Sensitive information gathered by Intelligence Department forming basis of search operation need not be disclosed to petitioners. Withholding such information does not violate principles of natural justice. Source of information collected by Intelligence Department crucial for maintaining confidentiality and integrity of investigative processes. SC in T.

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Flawed tax liability order revoked; remanded for fresh review considering reply & reasoning.
Case-Laws
GST
Impugned order quashed and matter remanded for fresh consideration. HC found non-application of mind, non-consideration of Petitioner's reply to show cause notice, and lack of reasoning in passing order u/s 168-A of CGST Act read with DGST Act for failure to declare correct tax liability in GSTR-09. Relying on coordinate bench judgments in Indian Highways and Chetak Logistic, HC he

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GST Appeal Revived: Procedural Lapses, Natural Justice Impaired.
Case-Laws
GST
The HC set aside the impugned order rejecting the petitioners' appeal due to an alleged shortfall in pre-deposit u/s 107(6) of the CGST Act. Despite the availability of an alternative remedy, the HC entertained the petition citing failure of natural justice and non-functionality of the GST Tribunal. Following precedent, the matter was remanded to the Commissioner (Appeals) for de novo consideration. The petit

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Lack of reasoning & non-application of mind by tax officer leads to quashing of order under GST Act.
Case-Laws
GST
The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of reasoning, non-application of mind, and violation of principles of natural justice. The Assistant Commissioner adopted an identical template, merely stating that the reply filed was “not comprehensible, conceivable, not perspicuous and is ambiguous” without any substantive re

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GST rates revised for snacks, AC units, & vehicle seats. Snacks 12%, Rail AC 28%, Two-wheeler seats 28%, Four-wheeler seats 28% from Oct 2024.
Circulars
GST – States
The CBIC clarified: Extruded/expanded savoury snacks under HS 1905 90 30 attract 12% GST prospectively from 10.10.2024, earlier 18% payable. Roof Mounted Package Unit Air Conditioners for Railways classified under HS 8415 attract 28% GST. Two-wheeler seats under HS 8714 attract 28% GST. Four-wheeler seats classified under H

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University Affiliation Services Taxable at 18% GST; Flying Courses Exempt; Helicopter Transport Taxed at 5% or 18% Based on Service.
Circulars
GST – States
The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to schools, except government schools, are taxable; GST liability is regularized from 1.7.2017 to 17.6.2021. DGCA-approved flying training courses by approved FTOs are exempt

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Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System
GST
Dated:- 24-12-2024

Subject: Guidelines for Accurate Entry of Receipt Numbers in the E-Way Bill (EWB) System for Leased Wagons
Dear Taxpayers,
This advisory is issued to provide specific instructions for entering Receipt Numbers related to Leased Wagons in the E-Way Bill (EWB) system.
Advisories have already been issued regarding the correct format for entering Parcel Way Bill (PWB) numbers and Railway Receipt (RR) numbers for goods transported under the Parcel Management System (PMS) and the Freight Operations Information System (FOIS). This advisory focuses on the requirements specific to Leased Wagons.
1.Prefixing Receipt Numbe

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B of the EWB using the "Multi-Transport Mode" option on the EWB portal.
b) Enter the Receipt Number with the prefix "L" to indicate that the transport is via Leased Wagons.
3.Format for Number Entry in the EWB System
Taxpayers must use the following format when entering Receipt Numbers related to Leased Wagons:
L
Example:
For a Leased Wagon Receipt number: L123456789
4.Validation Process in the EWB System
Once the Receipt Number is entered:
a) The system will validate the entry against the designated database for Leased Wagons.
b) In case of discrepancies such as mismatched or missing numbers, taxpayers will receive an alert and must correct the entry promptly.
5. Assistance and Support
F

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High Court quashes late fee order on delayed GST returns before 01.04.2023, extends amnesty benefit for filings till 30.06.2023.
Case-Laws
GST
HC set aside order imposing late fee on petitioner for delayed GSTR-9/9C filing before 01.04.2023, holding petitioner entitled to benefit of amnesty notification N/N. 07/2023 dated 31.03.2023 exempting late fee for filings between 01.04.2023-30.06.2023. HC ruled differential treatment violative of Article 14, directed withdrawal of impugned order

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Stock transfer hiccup: Goods hauled despite e-way bill discrepancy, HC vindicates owner's rights.
Case-Laws
GST
Petitioner is owner of goods being transported as stock transfer from Orissa branch to Kanpur. HC held that when goods were intercepted, requisite documents under GST Act were accompanied and no discrepancy found regarding quantity, except in e-way bill transferee place was mentioned as Ghaziabad while in tax invoice it was Kanpur. As petitioner is consignor and consignee, bei

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Interim bail in GST evasion case due to lack of tax liability determination & cooperation.
Case-Laws
GST
Petitioner granted interim bail in GST evasion case. HC held arrest u/s 69 of CGST Act requires determination of tax liability by authorities, which was lacking. Despite power to arrest, continued detention at investigation stage not warranted as petitioner cooperated. Interim bail granted on personal bond of Rs. 1 lakh and bail bond with sureties, subject to conditions by CJM.
T

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High Court upholds show cause notice against firms involved in generating fake input tax credit through circular trading (2017-2022).
Case-Laws
GST
The HC dismissed the writ petition challenging the validity of the show cause notice (SCN) issued u/ss 74 and 122 of the CGST Act, 2017. The SCN was issued for generating fake input tax credit (ITC) through circular trading by multiple firms from 2017 to 2022. The HC held that joint assessment proceedings u/s 74 against all involved firms we

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Validity of GST Act section 174(2) on hold pending Supreme Court decision in X v. Y case.
Case-Laws
GST
The HC held that the challenge to section 174(2) of the GST Act, 2017 would be subject to the final outcome in the case of X v. Y [2024 (5) TMI 1498 – SC ORDER]. Till disposal of the SLP in X by the SC, interim orders passed by the HC in all respective cases shall continue to operate, subject to the final SC decision in X. The petition was disposed of.
TMI Updates – Highlights, qu

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Appellate authority must examine appeal merits even if documents not provided.
Case-Laws
GST
The HC allowed the petition challenging the order of the appellate authority dismissing the appeal. Despite being granted an opportunity to produce documents, the appellant did not do so. However, the HC held that under the Bihar Goods and Services Tax Act, particularly Section 107(8)-(12), the appellate authority has a duty to examine the merits and grounds raised in the appeal memorandum. Even

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Goods Transfer in FTWZ to DTA Classified as “Supply” Under CGST Act; IGST Applicable, No Input Tax Credit Reversal Needed.
Case-Laws
GST
Transfer of title of goods stored in Free Trade Warehousing Zone (FTWZ) by the appellant to customers in Domestic Tariff Area (DTA) or multiple transfers within FTWZ is covered under paragraph 8(a) of Schedule III of CGST Act, 2017 as “Supply of warehoused goods to any person before clearance for home consumption”. It does not fall under paragraph 8(b)

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Tax Dispute Resolution: Utilize Statutory Remedies Before Knocking Judicial Doors.
Case-Laws
GST
The HC dismissed the petition on the ground that efficacious alternative statutory remedies of appeal were available to the petitioner. Freezing of the petitioner's bank account did not violate principles of natural justice as it would not affect the petitioner's ability to institute an appeal by making the pre-deposit. The HC relied on precedents like Oberoi Constructions Ltd and Greatship

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Impugned order for IGST on SEZ to DTA supply quashed; import by DTA unit liable for IGST/duties.
Case-Laws
GST
The HC quashed the order raising demand for IGST on goods cleared from SEZ to DTA. The petitioner was not required to pay IGST on such supply as it is treated as import for DTA unit which is liable to pay IGST and duties. The respondent failed to consider provisions of Section 74 requiring adjudication of show cause notice by considering reply and provisions of the Act. The att

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