Goods and Services Tax

Revenue authority's rejection of rectification application quashed due to factual error about petitioner's timely response
Case-Laws
GST
HC quashed the impugned order rejecting petitioner's rectification application due to procedural error. The revenue authority incorrectly stated petitioner failed to reply to show cause notice, despite petitioner's timely response dated 22.01.2025 being duly acknowledged in Form GST DRC 06. Court found petitioner established grounds for judicial interf

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GST assessment orders upheld despite claimed clerical errors causing Rs 4.41 crore turnover suppression
Case-Laws
GST
The HC dismissed a writ petition challenging GST assessment orders under Section 73(9) CGST/BGST Act, 2017. The petitioner claimed clerical errors caused turnover suppression totaling Rs.4,41,27,934.50 across December 2018 and January 2019 returns, with mismatches between GSTR-3B and GSTR-1 filings. The assessing authority quantified liability for suppressed turnover, wr

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Tax authority order set aside for failing to credit 58% differential amount remitted through electronic ledger
Case-Laws
GST
The HC set aside the tax authority's order dated 07.05.2024 confirming the entire original tax demand against the petitioner. The court found that the impugned order failed to consider that petitioner had remitted 58% of the differential amount through electronic credit ledger debit. The HC held that no credit was given for this substantial remittance, necessitati

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Plastic Rooter Trainer Cups classified under CTH 3926 90 99 not HSN 8201 90 00, GST rate 18%
Case-Laws
GST
The AAR classified plastic Rooter Trainer Cups used for plant propagation under CTH 3926 90 99 rather than HSN 8201 90 00. The Authority determined that since the product is manufactured from plastic, it falls under Chapter 39 “Plastics and Articles thereof” of the Customs Tariff. The cups did not qualify under any specific 4-digit headings within Chapter 39, thus falling under the

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Auctioneer's commission on cardamom auctions liable to GST despite exemption claims for agricultural commission agents
Case-Laws
GST
The AAR held that commission earned by an auctioneer for conducting cardamom auctions is liable to GST at applicable rates. The applicant provided comprehensive services including storage, grading, pooling cardamom from different origins, and converting them into auction lots, beyond merely facilitating sales. The Authority rejected the argument that “auct

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Assessment order set aside for violating natural justice despite GST Portal service under Section 169
Case-Laws
GST
The HC set aside the respondent's assessment order dated 06.02.2025 for violating principles of natural justice. Although the show cause notice was uploaded on the GST Portal, the petitioner claimed non-awareness and lack of personal hearing opportunity. The Court held that while portal service is sufficient, the officer should have explored alternative service modes under

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Medical officer leave fees non-taxable under GST but inspection fees from institutions attract 18% GST under Section 7
Case-Laws
GST
The AAR held that fees collected from medical officers for Leave Without Allowance do not constitute taxable supply under GST. Such fees arise from employer-employee relationships governed by service rules and serve as administrative deterrent measures rather than consideration for services rendered. No contractual obligation exists to provide goods or ser

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Third-party marketing organization denied GST exemption on yoga course fees due to failure proving pure agent status under Rule 33.
Case-Laws
GST
AAR held that third-party organization marketing exempted yoga courses cannot claim GST exemption on yoga course fees collected on behalf of yoga institutions. While Rule 33 CGST Rules 2017 permits exclusion of amounts collected by pure agents, applicant failed to provide documentary evidence establishing compliance with mandatory conditions i

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AAR clarifies GST exemption for medical supplies depends on composite supply bundling with healthcare services
Case-Laws
GST
The AAR ruled on GST exemption applicability for medical supplies under N/N. 1/2017-Central Tax (Rate). For inpatients, medicines and medical supplies naturally bundled with healthcare services qualify as composite supply, making the entire transaction GST-exempt under Entry 74 of Notification 12/2017. For outpatients receiving treatment within hospital premises (

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Purified drinking water supplied via tanker lorries qualifies for GST exemption under Serial No. 99
Case-Laws
GST
AAR ruled that potable drinking water supplied through tanker lorries to government institutions and private customers qualifies for GST exemption under Serial No. 99 of Notification 02/2017-Central Tax (Rate). The applicant collected water from wells, conducted purification through filtration and chlorination to meet drinking water standards, and supplied in bulk quantities

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Proportionate refund from cancelled pre-GST lease agreement not taxable under GST as no supply involved
Case-Laws
GST
AAR held that proportionate refund received by the applicant upon cancellation of a pre-GST lease agreement is not taxable under GST. While property leasing constitutes supply of service, lease cancellation itself does not constitute taxable activity under CGST Act. Relying on CBIC Circular No. 178/10/2022-GST regarding coal block cancellation compensation, AAR determine

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Street lighting repair and maintenance services to Municipality qualify for GST exemption under Notification 12/2017-Central Tax
Case-Laws
GST
AAR ruled that the applicant's street lighting repair and maintenance services provided to Kayamkulam Municipality qualify for GST exemption under Serial No. 3A of Notification 12/2017-Central Tax (Rate). The Municipality constitutes a local authority under Section 2(69) of CGST Act, 2017, as defined in Article 243P of the Constitution. Since the

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GST registration cancellation quashed due to vague show cause notice violating natural justice under Section 29(2)(e)
Case-Laws
GST
HC set aside petitioner's GST registration cancellation under Maharashtra Goods and Services Tax Act, 2017, allowing the writ petition despite availability of alternative remedy. The show cause notice was deemed vague and deficient for merely citing Section 29(2)(e) regarding fraud, willful misstatement or suppression of facts without specifying the alleged

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Chhattisgarh CM warns against GST frauds, says revenues vital for development
GST
Dated:- 2-7-2025
PTI
Raipur, Jul 2 (PTI) Chhattisgarh Chief Minister Vishnu Deo Sai on Wednesday noted public revenues are vital for development of a state and the country as he warned of action against entities resorting to Goods and Services Tax (GST) frauds.
He made the remarks while presiding over a review meeting of the Commercial Tax (GST) department at Mantralaya's Mahanadi Bhavan, said an official statement.
At the meeting, officials informed that Chhattisgarh registered an impressive 18 per cent increase in GST collection in the financial year 2024-25 as compared to the previous fiscal, becoming the top state in terms of annul growth in

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Bail granted for tax evasion charges under GST Act Sections 132 after considering custody period and health issues
Case-Laws
GST
HC granted bail to petitioner charged under Sections 132(l)(a), (e), (f) and (I) read with Section 132(l)(i), 132(iv)(5) of Central Goods and Services Tax Act, 2017 for alleged tax evasion through sale of tyres and tubes below market value. Court considered petitioner's two-and-half months judicial custody since April 2025, filing of charge-sheet in May 2025,

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GST registration cancellation overturned due to violation of natural justice principles under Section 29(2)(c)
Case-Laws
GST
HC disposed of writ petition challenging GST registration cancellation under Section 29(2)(c) for non-furnishing returns for six months. Court found violation of natural justice principles as no personal hearing date was notified to petitioner. HC directed petitioner to approach concerned authority within two months seeking restoration by filing pending returns an

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Petitioner can challenge pre-show cause notice and avail amnesty benefits under Section 128A before June 2025
Case-Laws
GST
HC allowed petitioner to challenge pre-show cause notice dated 18th July 2024 in Form GSTDRC-01A under Section 74 of WBGST/CGST Act 2017 regarding alleged fraudulent input tax credit availment for 2019-20. Court granted liberty to petitioner to avail Amnesty Scheme benefits under Section 128A before expiry on 30th June 2025, without prejudice to parties' rights in

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Interim bail granted for GST arrest under Section 132(1) due to procedural defects in communicating arrest reasons
Case-Laws
GST
HC granted interim bail to petitioner arrested under Section 132(1) of Assam GST Act, 2017 for allegedly passing Input Tax Credit on invoices without actual supply of goods. Court held arrest procedurally infirm due to non-compliance with mandatory provisions of Section 41/41-A CrPC corresponding to Section 35(3) BNSS. Though grounds of arrest were communicate

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Show cause notice and consequent order upheld, petitioner directed to pursue Section 107 appeal remedy
Case-Laws
GST
HC dismissed the petition challenging show cause notice and consequent order along with notifications 9/2023-Central Tax, 56/2023-Central Tax, and 56/2023-State Tax. Petitioner alleged impugned order was passed hastily without considering their reply and documents, violating natural justice principles. Court examined submissions and impugned order, finding it was passed a

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Refund claim and input tax credit allowed after Section 16(5) retrospective amendment extended filing deadlines
Case-Laws
GST
HC set aside orders of appellate authority and proper officer rejecting petitioner's partial refund claim and input tax credit entitlement. Court held that insertion of Section 16(5) in WBGST/CGST Act, 2017 with retrospective effect from 1st July, 2017 significantly altered scope of Section 16(4) application. The amendment extended filing deadline for returns und

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HC sets aside order allowing petition against Assessing Officer's unauthorized debit from cash ledger under Section 107(7)
Case-Laws
GST
The HC set aside the respondent's order dated 03.09.2024 and allowed the petition. The court held that the Assessing Officer's unilateral debit from the petitioner's cash ledger toward disputed interest amounts was erroneous, without jurisdiction, and contrary to Section 107(7) mandate. The court determined that where an appellant has paid amounts unde

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Punjab sees record 44 pc growth in GST collections in June
GST
Dated:- 1-7-2025
PTI
Chandigarh, Jul 1 (PTI) Punjab registered a record 44.44 per cent growth in net goods and services tax collections at Rs 2,379.90 crore in June 2025, said Finance Minister Harpal Singh Cheema on Tuesday.
Addressing the media here, Cheema said Punjab outpaced the national average in GST collection growth, firmly positioning itself among the top-performing states in tax mobilization despite facing national and geopolitical challenges, including border-related tensions.
The net GST collection last month stood at Rs 2,379.90 crore, reflecting a revenue growth of Rs 732.21 crore over the Rs 1,647.69 crore collected in June 2024.
This follows the

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nts, citing their “failure” to check tax evasion and improve the state's fiscal health.
He asserted that the Bhagwant Singh Mann-led government has ensured consistent month-on-month and year-on-year growth.
He noted a GST collection growth rate of 16.25 per cent in 2022-23, 15.51 per cent in 2023-24, and 12.84 per cent in 2024-25, registering a total collection of Rs 62,733 crore in three years.
In contrast, during the Congress regime from 2018-19 to 2021-22, the state merely collected Rs 55,146 crore.
Similarly, during the SAD-BJP regime, the state witnessed only 4.57 per cent and 2.67 per cent growth in tax collections during 2014-15 and 2015-16, respectively.
“The AAP government has already collected more in three years than th

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covered fraudulent transactions amounting to Rs 866.67 crore, leading to a tax evasion of Rs 157.22 crore.
Additionally, the department uncovered a massive GST evasion involving a Chandigarh-based firm registered as a transporter for its involvement in bogus e-way bill generation and transportation of unaccounted goods amounting to Rs 168 crore, involving a cumulative tax liability of Rs 30.66 crore.
Replying to a query on taking more debt, the finance minister said the state has to make an interest payments of Rs 25,000 crore and principal payments of Rs 18,200 crore on legacy debt, availed by the previous SAD-BJP and Congress led state governments, in 2025-26, while planning to borrow Rs 49,900 crore, despite Rs 13,000 crore in deduct

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Gross GST collections rise 6.2 pc to over Rs 1.84 lakh cr in Jun
GST
Dated:- 1-7-2025
PTI
New Delhi, Jul 1 (PTI) Gross GST collections increased by 6.2 per cent to over Rs 1.84 lakh crore in June but slipped below the Rs 2 lakh crore mark recorded in the previous two months.
Gross GST collections stood at Rs 1,73,813 crore a year ago, as per government data released on Tuesday.
In May, the Goods and Services Tax (GST) collection was Rs 2.01 lakh crore. It touched a record high of Rs 2.37 lakh crore in April this year.
In June, gross revenues from domestic transactions rose 4.6 per cent to about Rs 1.38 lakh crore, while GST revenue from imports grew 11.4 per cent to Rs 45,690 crore.
The gross Central GST revenues stood at Rs

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n and GST collections would be back to the usual growth trajectory in the coming months, he added.
While large states like Maharashtra, West Bengal, Karnataka, Rajasthan, and Tamil Nadu have reported collection increases of 4 to 8 per cent, other states like Uttar Pradesh, Punjab and Gujarat reported contraction between 1 and 4 per cent.
Some states like Haryana, Bihar and Jharkhand have shown median increases of 10 per cent.
According to Vivek Jalan, Partner, Tax Connect Advisory, after two successive months of Rs 2 lakh crore plus GST revenues and double-digit growth, Rs 1.85 lakh crore collections in June 2025 seem a little dampening.
However, the YTD growth of 11.8 per cent in GST still gives a tax buoyancy of more than 1 per cent,

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Gross and Net GST revenue collections for the month of June, 2025
GST
Dated:- 1-7-2025

 The gross and net GST revenue collections for the month of June, 2025.
PDF File
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Document 1
GST Gross and Net Collections as on 30/06/2025 (Amount in crores)
MonthlyYearly
GST CollectionsJune 24Jun-25% GrowthJune 24Jun-25% Growth
ABCD = C/B-1EFG = F/E-1
A.1. Domestic
CGST32,62734,5581,08,8821,18,625
SGST40,71543,2681,34,5181,46,542
IGST47,27048,6801,56,9681,76,951
CESS12,18812,40035,64836,376
Gross Domestic Revenue1,32,8001,38,9064.6%4,36,0164,78,4949.7%
A.2. Imports
IGST40,04044,6001,17,7461,40,424
CESS9721,0913,0563,446
Gross Import Revenue41,01245,69011.4%1,20,8021,43,86919.1%
A.3. Gross GST Revenue(A.1+A.2)
CGST32,62734,5581,08,8821,18,625
SGST40,71543,2681,34,5181,46,542
IGST87,31093,2802,74,7143,17,375
CESS13,16013,49138,70439,821
Total Gross GST Revenue1,73,8131,84,5976.2%5,56,8186,22,36311.8%
B.1. Domestic Refunds
CGST2,8093,1948,69910,648
SGST3,6933,87311,

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2,53310.7%
Note :
The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during June, 20251
State/UTJune-24June-25Growth (%)
Jammu and Kashmir5555662%
Himachal Pradesh8869022%
Punjab2,3062,232-3%
Chandigarh224220-2%
Uttarakhand1,7051,6990%
Haryana9,0389,95910%
Delhi5,2895,6106%
Rajasthan4,2544,5226%
Uttar Pradesh9,6019,248-4%
Bihar1,5251,70912%
Sikkim31836415%
Arunachal Pradesh9188-3%
Nagaland498471%
Manipur6240-36%
Mizoram4230-29%
Tripura748718%
Meghalaya180172-4%
Assam1,4481,405-3%
West Bengal5,2735,5515%
Jharkhand2,8143,08610%
Odisha4,9875,0792%
Chhattisgarh3,1783,2763%
Madhya Pradesh3,6313,8897%
Gujarat11,10211,040-1%
Dadra and Nagar Haveli and Daman & Diu3944104%
Maharashtra28,88130,5536%
Karnataka12,38913,4098%
Goa5465511%
Lakshadweep1137%
Kerala2,6182,8569%
Tamil Nadu10,21810,6764%
Puducherry243241-1%
Andaman and Nicobar Islands31323%
Telangana4,7165,1118%
Andhra Pradesh3,6513,6340%
Ladakh232

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2%
Chhattisgarh2,3222,4054%3,7243,404-9%
Madhya Pradesh3,6093,9529%9,0348,789-3%
Gujarat11,76512,96910%17,87119,2248%
Dadra and Nagar Haveli and204200-2%271234-14%
Maharashtra29,65432,3739%42,81247,38311%
Karnataka11,65713,21713%20,51620,4640%
Goa6766821%1,0831,0820%
Lakshadweep13150%162557%
Kerala3,8464,0876%8,1907,816-5%
Tamil Nadu11,16912,48612%18,40618,242-1%
Puducherry1381509%359311-13%
Andaman and Nicobar Island63641%1721879%
Telangana5,2675,6537%10,62810,6861%
Andhra Pradesh4,0124,0270%8,5687,979-7%
Ladakh556213%13115015%
Other Territory489191%20635573%
Grand Total1,34,5181,46,5429%2,42,4002,48,3472%
2 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs
Table 3 : State Wise/ Approving Authority wise Domestic Collet (Rs. In Crores)
Period Apr-25 to Jun-25
State CodeStateCollection by Central FormationsCollection by State FormationsTOTALGrowth in 2025-26 (upto Jun-25) on 2024-25 (upto Jun-24)
No.of

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41,90516,2667,61410,0459,9444,37531,9793.9%2.5%3.2%
10Bihar2,97,5956621,0877124512,9123,68,6959341,625351472,9571,5962,7121,0644985,86916.9%16.2%16.5%
11Sikkim506355606696,63082101405058913216596101,25818.3%26.1%21.8%
12Arunachal Pradesh8,542739116018012,04816219732139223428848157132.1%54.5%46.7%
13Nagaland4,48€44561211136,661607422315810413034427162.8%43.2%50.8%
14Manipur243270648,91689108180215112140261279-6.6%37.6%24.1%
15Mizoram3,6581831110615,236294250764773170137-26.5%28.9%-27.9%
16Tripura13,847516615013319,82271972801961231634303292.4%10.3%7.0%
17Meghalaya12,7836272207234419,0301061311504391168203358673552.8%8.2%25.3%
18Assam1,02,28€6228235841752,2021,26,1488271,0738271942,9211,4481,8961,4103695,12312.7%11.6%12.1%
19West Bengal3,27,7322,1842,8113,2504888,7334,70,4213,3463,9902,9361,05511,3275,5306,8006,1871,54320,06014.5%9.8%11.8%
20Jharkhand92,13480€1,0131.9451433,9071,22,2341.1891,5981.5751.8916,2531,9952,6113,5202,03310,1601.8%13.6%8.7%
21Odisha1,54,1051,891

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Gross GST collections rise 6.2 pc to over Rs 1.84 lakh cr in June
GST
Dated:- 1-7-2025
PTI
New Delhi, Jul 1 (PTI) Gross GST collections increased by 6.2 per cent to over Rs 1.84 lakh crore in June, as per government data released on Tuesday.
Gross GST collections during the same month a year ago was Rs 1,73,813 crore.
During the last month, the Goods and Services Tax (GST) collection was Rs 2.01 lakh crore.
The GST collection touched a record high of Rs 2.37 lakh crore in April

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