Goods and Services Tax

Appeal Dismissed for 91-Day Delay; Both Parties Must Follow Filing Deadlines Under Limitation Rules
Case-Laws
GST
The HC dismissed the appeal as time barred due to a 91-day delay in filing. The court held that the appellant/department, alleging lack of diligence by the respondent/assessee, must also adhere to the limitation period for filing appeals. The principle of equal diligence applies to both parties. The statute requires a fresh refund application following rectification of defic

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SCN Quashed for Denial of Fair Opportunity; Matter Remanded for Reconsideration with Extended Response Time
Case-Laws
GST
The HC invalidated the impugned order and set it aside, finding that the petitioner was denied a fair opportunity to contest the SCN issued on 12th December 2023, constituting a breach of natural justice. The court noted that the SCN was not properly communicated, and no reply was filed by the petitioner. Consequently, the matter was remanded to the Adjudicating Auth

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Petitioner must file appeal under Section 107 CGST Act for fraudulent ITC misuse despite limitation period extension granted
Case-Laws
GST
The HC held that the petition challenging the impugned order involving large-scale fraudulent availing and passing off of Input Tax Credit (ITC) through misuse of provisional GST numbers was not maintainable due to the availability of an alternative remedy. The Court emphasized that an appeal under Section 107 of the CGST Act, 2017, constitutes a com

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Demand exceeding show-cause notice amount violates Section 75(7) of GST Act; order quashed and remanded for fresh hearing
Case-Laws
GST
The HC held that the demand raised exceeded the amount specified in the show-cause notice, violating Section 75(7) of the GST Act, which prohibits confirming a demand beyond the specified amount or on grounds not mentioned in the notice. The impugned order, which demanded Rs. 41,84,920 against the notice amount of Rs. 23,69,062.50, was quashed. The matt

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Bail Granted to Accused in Fake Firm Input Tax Credit Case Under Relevant Laws
Case-Laws
GST
The HC granted regular bail to the applicants accused of creating and managing fake firms to wrongfully claim input tax credit. The offences are triable by a Magistrate with a maximum punishment of five years' imprisonment. The applicants had already spent approximately seven months in judicial custody. The investigation was complete, but charges had not yet been framed, and the trial had not co

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Notifications extending limitation under Section 168A CGST Act must have valid GST Council recommendation to be valid
Case-Laws
GST
The HC held that notifications issued under Section 168A CGST Act, purportedly extending limitation periods, must be strictly construed as exceptions to Section 73. The impugned notifications lacked a valid recommendation from the GST Council based on relevant material, rendering them unsustainable. While the GST Council's recommendation is mandatory, it is

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FM Sitharaman praises Meghalaya’s progress, full utilisation of Rs 5,400 crore SASCI funds
GST
Dated:- 11-7-2025
PTI
Shillong, Jul 11 (PTI) Union Finance Minister Nirmala Sitharaman on Friday praised Meghalaya’s progress under Chief Minister Conrad K. Sangma, calling the state a model of effective and purposeful development.
She highlighted the state's exemplary utilisation of its entire allocation of Rs 5,400 crore under the Special Assistance to States for Capital Investment (SASCI), setting an example for other states to follow.
Speaking at a programme, Sitharaman said, “While some states are unable to fully utilise their shares, Meghalaya has effectively used its entire allocation to build capital assets. I will put on record my appreciation of Meghalaya’s efforts.” She reaffirmed the Centre's commitment to the Northeastern region, adding, “The government looks at the region as one to empower, act, strengthen and transform.” The FM also pointed out key develop

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, supporting a wide range of development initiatives across Meghalaya, he said.
A series of important projects were launched during Sitharaman's visit.
Among them was the initiative to establish digital libraries in remote areas of the state, with a total budget of Rs 162 crore under SASCI.
Implemented by the State Rural Employment Society, the project aims to set up 750 digital libraries across rural areas, connecting youth to the National Digital Library and fostering a reading culture.
The redevelopment of Umiam Lake was another key project inaugurated with a funding of Rs 120.81 crore under SASCI.
The initiative aims to transform the waterbody into a world-class eco-tourism hub, expected to attract over 1.27 lakh tourists annually and create nearly 4,000 jobs.
Sitharaman also laid the foundation for the development of MICE (Meetings, Incentives, Conferences, and Exhibitions) and tourism infrastructure at Mawkhanu, with a total investment of Rs 103 crore.
Spread across 106 ac

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heast Regional Campus of the Indian Institute of Corporate Affairs (IICA) at Mawkhanu.
The Rs 100.95 crore campus, funded under the Prime Minister's Development Initiative for North East Region (PM-DevINE), will serve as a premier centre for corporate governance, economic research, and capacity-building.
This marks the first time that the IICA is establishing a presence outside Delhi.
A cheque distribution ceremony was also held, where beneficiaries of schemes such as PM MUDRA, PM SVANidhi, PMEGP, and NPS Vatsalya received financial support.
In a significant boost to Meghalaya's organic farming sector, Sitharaman also flagged off a two-metric-tonne consignment of premium organic pineapples to LULU Retail in Dubai. This consignment, under the IFAD-supported Megha-LAMP initiative, was sourced from farmers of the Jirang Organics Farmer Producer Company in Ri-Bhoi.
Speaking to reporters, Sitharaman said 92 villages in the state, located along the India-Bangladesh border, have been sel

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Union Minister of State for Finance Shri Pankaj Chaudhary inaugurates Trade Facilitation Conference 2025 on theme “Scientific Excellence for Seamless Trade”, in New Delhi
GST
Dated:- 11-7-2025

The Conference was organised by Central Revenues Control Laboratory (CRCL) under Central Board of Indirect Taxes and Customs (CBIC)
During the inaugural session, a documentary on “Science at the Border: The Story of Indian Customs Laboratories”; a CRCL Coffee Table Book; the CRCL Brochure; and screening of Standard Operating Procedure video on sampling of petroleum liquids was released
Union Minister of State for Finance Shri Pankaj Chaudhary inaugurated the Trade Facilitation Conference 2025 on the theme ''Scientific Excellence for

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jan highlighted the important role played by CRCL in the process of revenue collection.
Shri Surjit Bhujabal summarised the key trade facilitation initiatives taken by CRCL and the proposed future measures to strengthen the sampling and testing eco-system.
The inaugural session included the release of the documentary “Science at the Border: The Story of Indian Customs Laboratories”, showcasing the historical evolution and pivotal contributions of CRCL and its regional laboratories; the launch of the CRCL Coffee Table Book, a testament to the institution's legacy and achievements; the unveiling of the CRCL Brochure, outlining CRCL infrastructure and expanded testing capabilities; and a screening of the Standard Operating Procedure video on

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l and Plant Quarantine authorities – highlighting compliance requirements and initiatives in trade facilitation and quality assurance.
The interactive sessions held during the conference provided opportunity to discuss various regulatory and procedural requirements with trade, industry participants, CRCL officers, regulatory bodies, and field formations. This technical discussion allowed all the stake holders to understand and address issues to a large extent, seek clarifications and propose improvements fostering a climate of trust, responsiveness, and collaboration.
Key outcomes of the conference were commitment to reduced testing time, modernisation and upgradation of testing infrastructure, integrated laboratory facility training and

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DGGI Bengaluru Unit uncovers six shell companies with fraudulent invoices worth Rs. 266 crore involving Rs. 48 crore fraudulently claimed Input Tax Credit; mastermind arrested
GST
Dated:- 11-7-2025

In a follow up operation connected with investigation of a case initiated in Bengaluru, the officers of Directorate General of GST Intelligence, Bengaluru Zonal Unit, carried out searches in over six premises in Delhi, and uncovered fraudulent invoices worth over Rs 266 crore, involving availment and passing on of fraudulent Input Tax Credit (ITC) of Rs 48 crore from the shell companies.
The masterminds floated shell companies with no actual business activity, carried circular trading to inflate turnover, listed one of the companies

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Sitharaman inaugurates 72 digital libraries, lays foundation stones for key projects in Meghalaya
GST
Dated:- 11-7-2025
PTI
Shillong, Jul 11 (PTI) Union Finance and Corporate Affairs Minister Nirmala Sitharaman on Friday inaugurated 72 digital libraries and laid foundation stones for multiple key infrastructure and development projects worth over Rs 1,500 crore in Meghalaya.
Accompanied by Meghalaya Chief Minister Conrad K Sangma, Sitharaman also launched the IICA North East Conclave 2025 at IIM Shillong and laid the foundation stone for the IICA Northeast Regional Campus.
The Union Finance minister also laid the foundation for the redevelopment of Umiam Lake at a cost of Rs 99.99 crore. It will be funded under the Special Ass

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als and students.
Another key project unveiled was the CBIC Integrated Complex at Umsawli, intended to streamline operations of the Central Board of Indirect Taxes and Customs in the state.
Chief Minister Conrad K Sangma said the Digital Libraries initiative will “significantly enhance access to knowledge, especially in rural and remote areas, and empower youth through digital learning resources.” The 72 Digital Libraries, spread across all 12 districts of Meghalaya, are designed to provide free access to e-books, online courses, research materials, government services, and digital skill-building tools.
These libraries are built at a cost of over Rs 100 crore and will operate as community knowledge hubs, equipped with internet connectiv

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Regular Bail Granted Under Sections 132 and 137 of CGST and Gujarat GST Act, 2017 with Conditions
Case-Laws
GST
The HC granted regular bail to the applicant accused under various provisions of the CGST Act, 2017 and the Gujarat GST Act, 2017, relating to offences under Sections 132 and 137. Considering the allegations and prima facie assessment without detailed evidence examination, the Court found it appropriate to exercise discretion in favor of bail. The applicant was ordered to be r

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Petitioner's IGST Refund Denial Under Rule 96 Was Improper; Appellate Authority Must Reconsider Evidence
Case-Laws
GST
The HC held that the petitioner's rejection of IGST refund under Rule 96 of the CGST Rules was improper as the petitioner was not required initially to submit the EPCG Certificate, and its subsequent submission during appellate proceedings was valid. Clauses (a) to (d) of Rule 112(1) were inapplicable since the petitioner was neither denied the opportunity to produce ev

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Assignment of leasehold rights is not a supply and exempt from GST under Section 7(1)(a) and Section 9
Case-Laws
GST
The HC held that the assignment of leasehold rights by the petitioner constitutes a transfer of benefits arising from immovable property, which is excluded from the scope of supply under Section 7(1)(a) read with Schedule 2 and Schedule 3 of the State GST Act, 2017. Consequently, such a transaction is not subject to GST levy under Section 9. The court quashed and set asid

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Bail Denied for Accused in Major GST Fraud Involving Over 3,100 Fake Firms Under CGST Act
Case-Laws
GST
The DSC rejected the bail application of the accused involved in a large-scale GST evasion scheme. The accused, along with co-conspirators, orchestrated the creation of over 3,100 fictitious firms to fraudulently avail and pass input tax credit (ITC) totaling approximately Rs. 174.46 Crores and Rs. 163.50 Crores, respectively, through bogus invoices without actual supply of goods or s

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Petition Allowed for Revised TRAN-1 Form Under Section 140 CGST Act; Manual Revision and Credit Claim Valid
Case-Laws
GST
The HC set aside the impugned order rejecting the petitioner's revised TRAN-1 form under Section 140 of the CGST Act, 2017. The court held that the petitioner could not have electronically revised excise returns filed prior to 1 July 2017 after the GST regime commenced, as the excise portal was non-functional post that date. Consequently, the rejection based on the a

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Cancellation of registration without proper SCN service violates natural justice under GST rules, order quashed
Case-Laws
GST
The HC held that cancellation of registration without proper service of the show cause notice (SCN) violates the principles of natural justice. The petitioner was not required to monitor the GST portal for receipt of the SCN. Service must be effected through alternative, reliable means to ensure proper notice. Consequently, the impugned order dated February 11, 2

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Rental Income from Government Hotel Accommodation Subject to 12% GST Under CGST and J&K GST Acts
Case-Laws
GST
The HC held that rental income earned by the landlord from the Department of Home for hotel accommodation is subject to GST at 12% under the CGST and Jammu and Kashmir GST Acts. Although the tariff was fixed pre-GST implementation without considering tax implications, the subsequent GST regime renders such rental income taxable. The Department of Home is legally obligated t

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Assignment of GIDC Leasehold Rights Not a GST Supply Under Section 7(1)(a), Exempt Under Section 9
Case-Laws
GST
The HC held that the assignment by sale and transfer of leasehold rights in immovable property allotted by GIDC does not constitute a supply liable to GST under Section 7(1)(a), Schedule 2, and Schedule 3 of the Act. Consequently, such transactions are exempt from GST levy under Section 9. The Court quashed and set aside the impugned order issued under Section 73, along with

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Penalties Imposed Under IGST Section 20 and CGST Sections 129(1)(a), 129(6); Vehicle Released on Bond Payment
Case-Laws
GST
The HC affirmed the dismissal of the writ petition, emphasizing the availability of statutory appellate remedies. Penalties totaling Rs. 2,00,000/- were imposed under Section 20 of the IGST Act read with Sections 129(1)(a) and 129(6) of the CGST Act, including a vehicle penalty for conveyance of goods. The vehicle was ordered released upon payment of Rs. 50,000/- a

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Authorities must verify supplier's GST compliance under ITC rules before denying credit claims
Case-Laws
GST
The HC held that the authorities erred by focusing solely on ancillary documents without examining the substantive evidence regarding the movement of goods or verifying compliance with statutory ITC conditions. Although the supplier was later deregistered, their registration was valid at the relevant time, and the revenue failed to conclusively determine whether the supplier had

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Retrospective GST Registration Cancellation from 2017 Quashed; Cancellation Effective from SCN Date June 27, 2023
Case-Laws
GST
The HC quashed the impugned order insofar as it imposed retrospective cancellation of the petitioner's GST registration from 3 July 2017, holding that the cancellation with retrospective effect was unsustainable due to non-application of mind and lack of opportunity to represent against such retrospective action. The court directed that the cancellation shall t

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Penalty upheld under Section 122(1A) for fraudulent ITC through fake firms; petitioner allowed to appeal under Section 107
Case-Laws
GST
The HC dismissed the writ petition challenging the imposition of penalty under Section 122(1A) of the CGST Act for fraudulent availment of ITC through fake firms. The court found that the petitioner, a GST consultant and former GST Department employee, was complicit in creating fictitious entities and aware of the ongoing fraudulent transactions. The p

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Petition dismissed for not challenging Circular dated 09.02.2018; reply to SCN required within four weeks
Case-Laws
GST
The HC dismissed the petition challenging the SCN issued by the first respondent, noting the petitioner did not contest the underlying Circular dated 09.02.2018. The court held that without challenging the Circular, it would not interfere with the SCN. The petitioner was directed to submit their reply or objections to the second respondent within four weeks of receivin

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Penalty upheld as due process followed; mens rea not needed under relevant tax evasion law upheld
Case-Laws
GST
The HC dismissed the petition challenging the respondents' jurisdiction and penalty imposition, affirming that due process was followed. The consignment was intercepted from the driver, who produced relevant documents; notices were issued accordingly, and physical verification occurred in his presence. The petitioner, as the sole authorized signatory, was granted a reasonable

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Short GST Payment on Works Contract Seen as Non-Fraudulent; Section 73 Applies, Not Section 74
Case-Laws
GST
The HC held that the petitioner's short payment of GST related to works contract services did not amount to wilful suppression of facts or fraud. Consequently, proceedings under Section 74 of the CGST/KGST Act, which apply to cases involving fraud or wilful misstatement, were inappropriate. Instead, the matter fell under Section 73, which addresses determination of tax short paid

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