Goods and Services Tax

Government Insurance Services to Employees Exempt from GST; Registration Needed Only if Turnover Exceeds Threshold
Case-Laws
GST
The AAR held that insurance services provided by the Government Insurance Department to State Government employees are exempt from GST under the relevant exemption entry applicable to government services, except where services fall under specific taxable categories provided to business entities. Regarding GST registration, the authority noted that registration

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Icing Sugar Classified Under HSN 1701, Attracting 12% GST Despite Added Edible Starch
Case-Laws
GST
The AAR held that icing sugar, being finely pulverized refined sucrose with added edible starch as an anti-caking agent, is properly classified under HSN code 1701, specifically 17019990, which covers cane or beet sugar and chemically pure sucrose in solid form. The product does not fall under HSN 1702, which pertains to chemically pure sugars such as lactose or glucose. Consequently, ici

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GST on marine engines and parts at 5% when used in fishing vessels under Notification No. 01/2017 CT (R)
Case-Laws
GST
The AAR held that marine engines classified under headings 8407 and 8408, and their spare parts, attract GST at 5% when supplied as components of fishing vessels under heading 8902, pursuant to entry No. 252 of Schedule I of Notification No. 01/2017 CT (R). If supplied otherwise, the applicable GST rate under their respective tariff headings applies. Repair and maintena

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GST exemption applies to bundled inpatient healthcare supplies under Notification No. 12/2017-Central Tax
Case-Laws
GST
The AAR held that supplies naturally bundled with healthcare services to inpatients are exempt from GST under Serial No. 74 of Notification No. 12/2017-Central Tax (Rate). However, absent clear details on what constitutes “other required supplies,” the taxability must be assessed on a case-by-case basis. Conversely, when medicines and allied items are supplied to outpa

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Service of Show Cause Notice Solely via GST Portal Insufficient Under Section 169, Remand Ordered with Payment Condition
Case-Laws
GST
The HC set aside the impugned order canceling the petitioner's registration, holding that service of the show cause notice solely via the GST portal was insufficient without exploring alternative modes of service under Section 169 of the GST Act, thereby denying the petitioner effective opportunity of personal hearing. The Court emphasized that repeated

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Assessment order in Form DRC-07 quashed for missing Document Identification Number under GST rules
Case-Laws
GST
The HC set aside the impugned assessment order issued in Form DRC-07 due to the absence of a Document Identification Number (DIN), rendering the proceedings invalid. This decision aligns with binding precedents and a circular mandating the inclusion of a DIN for validity under the GST Act. The court granted liberty to the revenue authority to initiate fresh assessment proceed

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Petitioner lacks locus standi under Article 226; no personal legal injury shown, writ petition dismissed for maintainability
Case-Laws
GST
The HC dismissed the writ petition for lack of maintainability, holding that the petitioner lacked locus standi to invoke Article 226 jurisdiction. Although the petitioner filed complaints leading to notices by GST and Income Tax authorities, no personal legal injury or infringement of rights was demonstrated. The Court emphasized that Article 226 ju

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SC restores petition for fresh ITC claim on breakwater under plant and machinery classification per precedent
Case-Laws
GST
The SC allowed the appeal and restored the petition to the HC, directing it to adjudicate afresh in line with the precedent set in M/s Safari Retreats Pvt Ltd. The HC had previously denied ITC on the breakwater, holding it was not “plant and machinery” used for outward supply. The SC's order implies reconsideration of ITC eligibility regarding the breakwater's clas

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GST not applicable on transfer of leasehold rights of industrial land under current GST laws, says HC ruling
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GST
The HC held that GST is not leviable on the assignment of leasehold rights of industrial land and buildings by the lessee to a third party for a lump sum, as such assignment constitutes a transfer of benefits arising from immovable property and falls outside the scope of supply under GST law. Applying the precedent, the court found the petitioner's transfer of lease

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Writ Petition Dismissed for Non-Appearance; No Violation of Natural Justice Under Section 73 CGST/SGST Act
Case-Laws
GST
The HC dismissed the writ petition challenging the order issued under section 73 of the CGST/SGST Act, 2017, on grounds of alleged violation of natural justice. The court held that the petitioner was granted an opportunity of hearing but failed to appear, distinguishing non-appearance from denial of hearing. The petitioner's claim of seeking additional time was found

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Anticipatory bail granted for extortion and GST evasion case citing personal vendetta and no custodial need
Case-Laws
GST
The HC granted anticipatory bail to the applicant accused of extortion and GST evasion, finding the FIR to be motivated by personal vendetta and internal company disputes. The applicant, employed as a receptionist with no direct involvement in the alleged offenses and no recoverable material, was deemed not requiring custodial interrogation. The Court emphasized the

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HC reduces deposit for tax stay to 10% under relevant revenue notifications, modifying earlier order accordingly
Case-Laws
GST
The HC adjudicated a challenge to the First Appellate Authority's order mandating a deposit for stay of the impugned tax order. It recognized a Central revenue notification reducing the deposit requirement to 10% of the disputed tax. The State revenue issued a corresponding notification aligning with this reduction. Consequently, the HC modified the earlier orde

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Assessment order set aside for missing signature and DIN, garnishee notice quashed under GST rules
Case-Laws
GST
The HC set aside the impugned assessment order dated 02.02.2022 and the related summary dated 01.02.2022 due to the absence of a mandatory signature and the non-inclusion of a DIN number, rendering the orders invalid. Consequently, the garnishee notice dated 15.05.2023, which was predicated on these defective proceedings, was also quashed. The matter was remanded to the asses

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HC allows appeal filing delay due to rectification application; 15% pre-deposit required under ITC mismatch case rules
Case-Laws
GST
The HC condoned a 67-day delay in filing the appeal against the impugned assessment order arising from mismatched Input Tax Credit claims and excess ITC. The petitioner's pursuit of a rectification application was deemed a sufficient cause for the delay. Consequently, the 2nd respondent/Appellate Authority was directed to admit the appeal without raising l

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Order set aside for lack of reasoned decision under Sections 73(9) and 75(6) of CGST Act, remanded for fresh hearing
Case-Laws
GST
The HC set aside the impugned order due to non-application of mind and violation of natural justice, finding that the adjudicating authority merely replicated the Service Tax notice without independently considering the Petitioner's detailed submissions or relevant precedents. The order failed to address the applicability of the Board Circular or explain the

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Assessment order quashed for AY 2017-18 due to non-compliance with Section 140 of TNGST Act, fresh adjudication ordered
Case-Laws
GST
The HC quashed the impugned assessment order for AY 2017-18 concerning the petitioner's Input Tax Credit claimed without adhering to Section 140 of the TNGST Act, 2017. The matter was remitted to the first respondent for fresh adjudication de novo on merits within six months, conditional upon the petitioner depositing 25% of the disputed tax amount as a p

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Impugned order quashed for non-application of mind; fresh hearing ordered under natural justice principles
Case-Laws
GST
The HC quashed the impugned order due to non-application of mind and violation of natural justice principles. The petitioner had deposited 10% of the disputed tax and recovered over 25% during proceedings. The matter was remanded to the respondents to pass fresh orders on merits and in accordance with law after affording the petitioner a hearing within three months. T

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Supply of Stationery Without Payment Not a Taxable Supply Under Section 7 CGST Act, 2017
Case-Laws
GST
The AAR held that supply of stationery items without consideration does not constitute a supply under Section 7 of the CGST Act, 2017, as it is not made for consideration and thus falls outside the scope of business under Section 2(17). Supply of stationery or repair services for consideration qualifies as a taxable supply. Recovery of fines or penalties for loss or breach does not con

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Writ Petition Dismissed on ITC Ineligibility; Natural Justice Followed, Alternative Remedies Available
Case-Laws
GST
The HC dismissed the writ petition challenging the impugned order regarding ineligible ITC availed and utilized. The court found that the proper officer had complied with principles of natural justice by granting a hearing and considering the petitioner's contentions. The petitioner admitted wrongful availment of ITC for April to December 2020, which was subsequently reve

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Garlic peeled, chopped, and packed classified under HSN 07032000; no GST liability as per Section 97(2)(a) CGST Act
Case-Laws
GST
The AAR declined to rule on whether peeling, chopping, and packing garlic constitutes manufacturing, as this issue is not within its jurisdiction under section 97(2)(a) CGST Act, 2017. However, it held that peeled, chopped, and packed garlic falls under tariff heading 07032000, covering fresh or chilled alliaceous vegetables, including garlic in various prepa

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No GST Exemption for Student Transportation and Catering Services Under Notification 12/2017-CT Rate
Case-Laws
GST
The AAR held that the applicant is ineligible for exemption under serial no. 66(b)(i) & (ii) of notification No. 12/2017-CT (Rate) for transportation and catering services provided directly to students, as the consideration was received from students and not from the educational institution. Consequently, the services are not deemed to be provided to the school, failing the

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Job work on metallic film rolls not classified as textiles; GST rate fixed at 12% under serial No. 26(id)
Case-Laws
GST
The AAR held that job work involving cutting of metallic film rolls used for zari/metallic yarn does not qualify as textile or textile products under chapters 50 to 63 of the CTA '75, as the applicant failed to prove the classification. Consequently, the benefit of concessional GST at 5% under serial No. 26(i)(b) was denied. The job work falls under serial No. 26(id),

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Penalty under Section 27(3) TNVAT Act for ITC reversal must follow latest Circulars and proper factors
Case-Laws
GST
The HC held that the penalty imposed under Section 27(3) of the TNVAT Act, 2006, for reversal of ITC due to mismatched returns was improperly determined without regard to relevant factors and applicable Circulars. The Tribunal erred by relying on an outdated Circular, failing to consider the subsequent Circular No.5/2021 issued pursuant to this Court's directive mandating

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HC limits GST cancellation to Show Cause Notice date, overturns retrospective cancellation from 2017 under Section 29
Case-Laws
GST
The HC quashed the impugned final order of GST cancellation dated 6 September 2024, allowing the petition. The court held that since the taxpayer was found non-existent at the principal place of business during physical verification, retrospective cancellation from 1 July 2017 was inappropriate. Relying on precedent, the HC modified the cancellation date to

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Demand orders set aside for violating natural justice; fresh reply allowed under GST rules 16(4)
Case-Laws
GST
The HC set aside the impugned demand orders and remanded the matter to the Adjudicating Authority due to violation of natural justice principles. The Court held that the SCN, issued prior to changes in the GST portal making the 'Additional Notices Tab' visible, was not properly communicated to the Petitioner, depriving them of a fair opportunity to respond. Consequently, no rep

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