Goods and Services Tax

Bail Granted Under Section 439 CrPC to Young Accused in GST Act Case with 1 Lakh Bond Requirement
Case-Laws
GST
The SC allowed the bail application under Section 439 CrPC for the accused charged under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017. The Court granted bail to the applicant upon submission of a personal bond of 1 lakh along with two satisfactory sureties of 50,000 each before the trial court. The bail was granted subject to fulfillment of additional cond

= = = = = = = =

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

= = = = = = = =

Service Tax Recovery Limited to Three Years as Fraud Not Proven Under Section 73(1) of Finance Act, 1994
Case-Laws
GST
HC dismissed the appeal, finding no substantial question of law regarding invocation of the extended five-year limitation period under Section 73(1) of Finance Act, 1994. The court upheld CESTAT's determination that the respondent's actions were based on bona fide belief rather than wilful misstatement or fraud. Though the Commissioner issued a composite show cause noti

= = = = = = = =

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

= = = = = = = =

Expired E-way Bill and Wrong Route Direction Lead to Valid Detention of Goods Under GST Rules
Case-Laws
GST
The HC dismissed a petition challenging detention of goods and vehicle due to an expired E-way bill. The Court found that natural justice principles were satisfied as a show-cause notice was issued and hearing opportunity provided to petitioners after the detention order. Authorities had valid jurisdiction as the vehicle was intercepted at Dharsiva heading toward Bilaspur-the oppo

= = = = = = = =

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

= = = = = = = =

GST Assessment Order Set Aside for Lacking Document Identification Number as Required by CBIC Circular
Case-Laws
GST
The HC set aside the GST assessment order that lacked a Document Identification Number (DIN). Following precedent established in Pradeep Goyal v. Union of India (SC) and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner (ST)-2, Kadapa, the court determined that absence of a DIN renders the order non-est and invalid. The judgment relied on CBIC Circular No.128/

= = = = = = = =

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

= = = = = = = =

Refund of Unutilised Input Credit Allowed After Shipping Bills Properly Certified by Customs Superintendent
Case-Laws
GST
The HC set aside the appellate authority's order dated February 28, 2023, to the extent it pertained to three shipping bills (nos. 607682 and 607685 dated October 1, 2020, and 607467 dated October 22, 2020). The court ruled that petitioner should be permitted to rely on shipping bills now properly certified by the Superintendent of Customs, rejecting the administrati

= = = = = = = =

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

= = = = = = = =

Haryana amnesty scheme to provide relief on penalty under GST Act
GST
Dated:- 30-3-2025
PTI
Gurugram, Mar 30 (PTI) Taxpayers will be granted relief on interest and penalty amounts payable under the GST Act for the financial years 2017-18, 2018-19, and 2019-20 under an amnesty scheme introduced by the Haryana government, provided they deposit the principal tax amount by March 31, 2025, as per an official statement on Sunday.
Providing details about this initiative, Geetanjali Mor, J

= = = = = = = =

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

= = = = = = = =

CGST Rules Amended: Rule 164 Changes Affect Tax Payment, Refund Process, and Appeal Withdrawal Options
Notifications
GST
The Central Government amended the CGST Rules, 2017 through Notification No. 11/2025-Central Tax dated March 27, 2025. The amendments modify Rule 164 regarding tax payments and refunds. Key changes include: (1) clarification that no refund shall be available for tax, interest, and penalties already discharged prior to these amendments where notices include demands par

= = = = = = = =

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

= = = = = = = =

CBIC Clarifies Section 128A Waiver Eligibility for Pre-November Payments and Split Period Demands
Circulars
GST
The CBIC clarifies two key issues regarding Section 128A of CGST Act, which provides waiver of interest/penalty for demands under Section 73 for July 2017-March 2020 period. First, taxpayers who made payments through GSTR-3B before November 1, 2024 (when Section 128A came into force) are eligible for the benefit, though payments after this date must follow prescribed modes und

= = = = = = = =

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

= = = = = = = =

Two held near UP-Uttarakhand border for collecting money by showing fake GST bills to truck drivers
GST
Dated:- 29-3-2025
PTI
Bareilly (UP), Mar 29 (PTI) Two members of a gang, allegedly claiming to be officials collecting GST, were arrested for extorting money from truck drivers near the Uttarakhand border in Bareilly district, police said on Saturday.
Three others, however, managed to flee towards Uttarakhand, when police came to catch them in the act on Thursday, they said.
Sheeshgarh Station House Officer (SHO) of Sheeshgarh police station Dharmendra Singh said the police control room received information that some people in a car on Tanda Changa-Bahedi road were stopping trucks and collecting money from drivers.
When

= = = = = = = =

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

= = = = = = = =

Transfer of Development Rights Constitutes Consideration for Developer with GST Liability at Property Transfer
Case-Laws
GST
The AAAR dismissed the appellant's appeal, upholding the original ruling. The Authority determined it lacked jurisdiction to decide on taxability under Finance Act, 1994 (service tax), as the appellant sought ruling on pre-GST TDR transactions. The AAAR also declined to consider new grounds introduced in appeal that weren't raised before the original authority, ci

= = = = = = = =

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

= = = = = = = =

GST Fraud Mastermind Denied Bail Under Sections 132(1) of CGST Act for Rs. 59 Crore Tax Evasion Scheme
Case-Laws
GST
The DSC dismissed the first regular bail application of the accused under Sections 132(1)(b), 132(1)(c), and 132(1)(i) of CGST Act, 2017. The accused was identified as the mastermind in defrauding the government exchequer by creating and operating multiple firms, issuing fake tax invoices for Copper Scrap without actual supply of goods, and fraudulently availing Input Tax

= = = = = = = =

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

= = = = = = = =

Time-Barred GST Demand Quashed: Three-Year Limitation Under Section 73(10) Expired Before Order Issuance
Case-Laws
GST
HC quashed an ex-parte demand order and show cause notice issued on 14.12.2023 for the financial year 2017-18 as time-barred under Section 73(10). Following the precedent in M/s Anita Traders, the court determined that due to notification extensions, the three-year limitation period for orders under Section 73(9) expired on 05.02.2023. The court rejected arguments that

= = = = = = = =

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

= = = = = = = =

Taxpayer Wins Remand After Assessment Order Made Without Adequate Hearing Opportunity
Case-Laws
GST
The HC set aside both the assessment order and rectification order, remanding the matter to the assessing authority for fresh consideration. The Court found that the respondent violated principles of natural justice by issuing the impugned assessment order without providing sufficient opportunities to the petitioner. Despite the petitioner's requests for adjournment to file detailed repli

= = = = = = = =

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

= = = = = = = =

Anticipatory Bail Granted in GST Case Where Timely Returns Filed and No Loss to State Exchequer
Case-Laws
GST
In an anticipatory bail application involving allegations of financial misconduct, the HC granted relief to the petitioner. The Court determined that no loss was caused to the State Exchequer as the petitioner had filed GST returns punctually, with purchases by him and his firm accurately reflected in the vendor's GST R-1 Return, GST 2-A, and 3-B returns. All taxes were paid pro

= = = = = = = =

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

= = = = = = = =

Virtual Hearings Mandatory for All RGST/CGST Act 2017 Proceedings; In-Person Appearances Require Additional Commissioner's Approval Under Section 168
Circulars
GST – States
The Rajasthan Commercial Tax Department has mandated virtual hearings for all proceedings under RGST/CGST Act 2017 and other taxation laws, effective immediately. Under Section 168 of RGST Act, in-person appearances require prior approval from the Additional Commissioner upon written request. Taxpayers will receive h

= = = = = = = =

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

= = = = = = = =

Tax Assessment Order Invalidated for Missing Officer Signature and Document Identification Number Under CGST Act
Case-Laws
GST
The HC set aside the impugned assessment order due to two fatal defects: absence of the assessing officer's signature and omission of the Document Identification Number (DIN). Relying on A.V. Bhanoji Row (2023), the court affirmed that an officer's signature on assessment orders is mandatory and cannot be rectified under Sections 160 & 169 of CGST Act, 2017. Add

= = = = = = = =

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

= = = = = = = =

GST Registration Cancellation Quashed Due to Non-Speaking Order and Failure to Follow FORM GST REG-19 Requirements
Case-Laws
GST
The HC quashed the GST registration cancellation order, finding it procedurally deficient as a non-speaking order that failed to conform with FORM GST REG-19 requirements. Despite the petitioner's delayed approach (filing after approximately one year), the Court determined that the order's statutory non-compliance outweighed concerns about delay. The Court rem

= = = = = = = =

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

= = = = = = = =

Petitioner Wins Refund Claim for Unutilized Input Tax Credit Under Section 54(3) of CGST Act Due to Inverted Tax Structure
Case-Laws
GST
The HC allowed the petition, quashing the impugned order and directing respondents to process the petitioner's refund claims for unutilized Input Tax Credit under Section 54(3) of CGST Act due to inverted tax structure. The court relied on its previous ruling in the petitioner's identical case, where it had held that refund claims deserved to be allowe

= = = = = = = =

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

= = = = = = = =

GST Registration Cancellation Quashed: Retrospective Effect Invalid and Revocation Rejection Without Hearing Violates Section 30
Case-Laws
GST
The HC quashed the cancellation of GST registration and rejection of revocation application, finding that respondents failed to provide valid justification for the cancellation. The court noted that the original cancellation order improperly imposed retrospective effect from August 3, 2017, despite no such indication in the original Show Cause No

= = = = = = = =

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

= = = = = = = =

GST Appeal Dismissed: Time-Barred Filing Under Section 100(2) for Rent from Government SWCBH
Case-Laws
GST
The AAAR rejected the appellant's appeal against a ruling concerning GST on rent received from Govt SWCBH as time-barred. Though the appellant claimed they never received communication of the original order, evidence showed the ruling was emailed on 12.02.2024 to the appellant's email address (provided in their Form GST ARA-01). Per Section 100(2) of CGST Act, appeals must be filed

= = = = = = = =

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

= = = = = = = =

Setting Aside Partial AAR Ruling on GST for Land Development: AAAR Remands Case for Complete Adjudication Under Section 101
Case-Laws
GST
The AAAR determined that the appeal was not maintainable as the AAR had failed to address three questions in its original ruling. Since the questions regarding GST on developed plot sales, development services to landowners, transfer of development rights, valuation of services, and timing of tax payments were interlinked, the AAAR could not effective

= = = = = = = =

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

= = = = = = = =

ITC Must Be Reversed on Inputs Used for Goods Later Destroyed in Fire Under Section 17(5) of SGST Act
Case-Laws
GST
The AAAR held that a registered person must reverse Input Tax Credit (ITC) availed on inputs used to manufacture steel nails that were subsequently destroyed in a fire accident. While Section 16 of SGST Act, 2017 generally allows ITC on inputs used in furtherance of business, Section 17(5) specifically prohibits ITC on goods that are “lost, stolen, destroyed or written off

= = = = = = = =

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

= = = = = = = =

Electricity and Water Charges by Lessor to Lessee Form Part of Renting Services Under Section 8(a), Attracting GST
Case-Laws
GST
The AAAR determined that electricity and water charges collected by a lessor from a lessee constitute part of the principal supply of “renting of immovable property” under Section 8(a) of the CGST Act, not a separate supply. The lessor cannot be considered a pure agent as there is no sub-meter in the lessee's name and no authorization for payment. The exemptio

= = = = = = = =

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

= = = = = = = =

GST Registration Cancellation Overturned as Authorities Failed to Establish Rule 21 Violations or Improper Registration
Case-Laws
GST
The HC set aside the cancellation of petitioner's GST registration, finding that authorities failed to follow proper procedural requirements. The appellate authority had rejected the appeal solely because the HSN/SAC code disclosure in registration applications suggested two registrations covered the same business. However, the court determined that autho

= = = = = = = =

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

= = = = = = = =

Input Tax Credit Cannot Be Denied When Seller's GST Registration Was Valid During Transaction Despite Later Cancellation
Case-Laws
GST
The HC held that the petitioner was entitled to Input Tax Credit (ITC) despite the seller's GST registration being canceled retrospectively. Since the transaction occurred on 06.12.2018 when the seller was validly registered, and the cancellation took effect from 29.01.2020, no adverse inference could be drawn against the petitioner. The Court emphasized

= = = = = = = =

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

= = = = = = = =