Goods and Services Tax

GST Day 2025, celebrating 8 years of GST, One Nation One Tax
GST
Dated:- 1-7-2025

On the occasion of GST day 2025, celebrating 8 years of roll out of independent India's most defining tax reformation, the Central Board of Indirect Taxes & Customs re-affirms its commitment to foster meaningful engagement with stakeholders, facilitate tax payer services and enhance awareness around the GST ecosystem. The theme for this year's celebration is “GST-Simplifying Taxes: Empowering Citizens”
2 Awards
Yet another feather on the cap of Central Tax & Central excise, Thiruvananthapuram Zone! The Central Board of Indirect Taxes and Customs (CBIC) has conferred a 'Commendation Certificate' on Thiruvananthapuram CGST Zone for its outstanding performance in two core areas of GST administration:
* Processing of GST Registrations, with 55% of applications processed within 7 days as against the national average of 17%
* Disposal of GST Appeals, with 83% of appeals filed during the

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keynote session by Shri Shailendra Kumar, CEO & Founder Editor, TIOL, on “GST – Simplifying Taxes: Empowering Citizens” added depth to the deliberations. Attended by over 200 stakeholders from various sectors, the conclave received wide appreciation and media coverage, setting a vibrant tone for the celebrations.
3.2 Meet the Trade: The Zone has been constantly handholding the taxpayers and interacting with stakeholders. The Chief Commissioner during this Pakhwada has visited BPCL on 24-06-2025, our largest taxpayer in Central Excise and discussed issues faced by them. Similarly, the Chief Commissioner has visited Cochin Shipyard on 25-06-2025 as a measure to foster trust and contribute to robust tax ecosystem.
3.3 AWARENESS: The Chief Commissioner inaugurated the two day National Conference on GST conducted by ICAI in Kochi on 26th & 27th June 2025. He has also taken a Technical session on ” Dispute resolution mechanism&n

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n, the marathon was flagged off by Shri P. L. Lakra, IRS, Principal Commissioner, in the presence of Shri R. Sharma, Assistant Director, Sports Authority of India. In Kozhikode, Shri Balaji Manohar, IRS, Joint Commissioner, flagged off the event, which witnessed participation from 25 officers and their children.
Additionally, inter-office sports competitions were conducted in Thiruvananthapuram to foster team spirit and engagement among officers.
(iii) Student and Youth Engagement
Thiruvananthapuram Commissionerate organized GST-themed competitions such as quizzes, essay writing, poster design, and extempore speeches across 20 schools, with active participation from over 500 students. Cochin Commissionerate engaged with college students through competitions like slogan writing and quizzes. In Kozhikode, children participated in creative contests such as poem recitals, painting, and pencil drawing at the CGST Headqua

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and has graciously accepted the invitation. Commendation Certificates will be awarded to officers and staff who made exemplary contributions to GST administration in the Zone. Representatives from trade and industry associations will also be felicitated for their active and positive engagement in supporting the objectives of GST.
5 REVENUE: The GST revenue collection in the first two months of FY 2025-26 has increased with a growth rate of 18% and the Central Excise revenue with a growth rate of 14%. In FY 2024-25, The enforcement wing of the department along with audit, the two pillars enforcing investigation and compliance had booked cases with detection of Rs.580 cr.
Tax collected by CGST
Thiruvananthapuram Zone
FY 2024-25
(In Rs cr.)
Upto May
2024 in FY
2024-25
(In Rs cr.)
Upto May
2025 in FY
2025-26
(In Rs cr.)
Growth
Rate
GST
18,371
3238
3826
18%
CENTRAL EXCISE
26,824
4433
5056
14%
A NATION IS MADE WHEN T

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Appellate Authority's rejection of refund claim quashed for improperly refusing additional documents under Section 54(3)
Case-Laws
GST
HC set aside and quashed the Appellate Authority's order dated 24.01.2023 rejecting Petitioner's refund claim for unutilized input tax credit under Section 54(3) of CGST Act and WBGST Act. The Appellate Authority improperly rejected additional documents including shipping bills without providing cogent reasons regarding their relevancy or admissibility.

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HC sets aside confiscation order for violating Section 130(4) CGST Act due to denial of hearing opportunity
Case-Laws
GST
The HC set aside the confiscation order and imposition of fine and penalty against the petitioner, finding the action arbitrary and violative of Section 130(4) of the CGST Act, 2017. The court determined that principles of natural justice were breached as no opportunity of hearing was provided to the petitioner before imposing the penalties. The matter was remitted t

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Show cause notices uploaded on GST portal without proper service violate natural justice principles
Case-Laws
GST
HC set aside impugned orders finding violation of principles of natural justice regarding service of show cause notices (SCN). The SCNs dated 25th September 2023 and 1st December 2023 were uploaded on 'Additional Notices Tab' of GST portal without proper notice to Petitioner. Though portal changes made 'Additional Notices Tab' visible after 16th January 2024, Petitioner rema

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High Court orders state to refund illegally recovered money with 9% interest and pay litigation costs
Case-Laws
GST
HC dismissed contempt proceedings against respondents 5 and 6 after accepting their uncontroverted explanations in show cause responses, as petitioner filed no rejoinder. Court found illegal recovery by State respondents and directed refund with 9% per annum simple interest from recovery date until refund date, payable within six weeks. State respondents ordered to pay Rs.

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Reconstituted Selection Committee can restart GST Tribunal appointment process afresh under Rule 3
Case-Laws
GST
The HC dismissed a writ petition challenging the interpretation of Rule 3 of the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Services of President and Members) Rules, 2023. The petitioner contested the reconstituted Search-cum-Selection Committee's decision to restart the appointment process de novo after some members demitted office. The HC held

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AAAR remands tapioca flour classification ruling due to insufficient evidence and natural justice violations
Case-Laws
GST
AAAR set aside the advance ruling regarding classification of tapioca flour and remnants obtained from crushing dried tapioca roots under GST provisions. The appellant-trader failed to provide sufficient documentary evidence from manufacturers regarding the exact manufacturing process, which is crucial for proper tariff classification under Chapter 11 versus Chapter

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School transport services to students don't qualify for GST exemption under Notification 12/2017 Serial 66
Case-Laws
GST
AAAR held that transportation services provided by appellant to school students and staff do not qualify for GST exemption under Serial No.66 of Notification 12/2017-Central Tax (Rate). The contractual arrangements demonstrated that appellant directly supplied transportation services to students/staff with fees collected from parents, while educational institutions ne

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E-commerce operators under Section 9(5) not required to reverse input tax credit proportionately on supplies
Circulars
GST – States
The CBIC clarified through Circular No. 240/34/2024-GST that electronic commerce operators liable to pay tax under Section 9(5) of CGST Act are not required to reverse input tax credit proportionately on inputs and input services for supplies made under Section 9(5). This extends the principle established in Circular No. 167/23/2021-GST for restaurant servi

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Gross GST collections double in 5 years to record Rs 22.08 lakh cr in FY25
GST
Dated:- 30-6-2025
PTI
New Delhi, Jun 30 (PTI) Gross GST collections doubled in five years to reach an all-time high of Rs 22.08 lakh crore in the 2024-25 fiscal year, from Rs 11.37 lakh crore in FY21, government data showed on Monday.
The gross goods and services tax (GST) collections touched its highest-ever level of Rs 22.08 lakh crore in 2024-25, registering a 9.4 per cent growth over the previous fiscal year.
The average monthly collection stood at Rs 1.84 lakh crore in FY25, up from Rs 1.68 lakh crore in FY24 and Rs 1.51 lakh crore in FY22.
In eight years, the number of registered taxpayers under GST has risen from 65 lakh in 2017 to over 1

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Writ petition allowed after finding summary show cause notice violated natural justice under Section 73 CGST Act 2017
Case-Laws
GST
HC disposed of writ petition by setting aside summary of show cause notice dated 20.05.2024 and summary of order dated 30.08.2024, finding violation of natural justice principles. Court held that summary documents were issued without proper SCN under Section 73(1) CGST Act, 2017 and without passing order under Section 73(9). No opportunity of hearing was pr

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Assessment order quashed for improper notice service via GST Portal only under Section 169
Case-Laws
GST
HC set aside assessment order for violation of natural justice principles regarding proper service of notice. Show cause notices and assessment order were served only through GST Portal upload under “Additional Notices and Orders” tab, without registered post or personal tender to petitioner. Despite petitioner's willingness to pay 25% disputed tax, Court found inadequate service as

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Regular bail denied for Rs. 358 crores GST fraud involving fraudulent input tax credits and economic offences
Case-Laws
GST
DSC denied regular bail to the applicant charged with fraudulent availment and passing of ineligible input tax credits constituting economic offences. The court determined that economic offences affecting public interest require stringent approach given their impact on the country's financial health. With GST evasion totaling Rs. 358.77 crores and ongoing investiga

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Assessment order quashed for lack of proper notice violating natural justice principles only one valid order per period
Case-Laws
GST
The HC quashed an ex-parte assessment order dated 02.07.2024 passed without serving proper notice to the petitioner, finding it wholly without jurisdiction and a nullity due to violation of principles of natural justice. The court held that only one operative assessment order can subsist for the same assessment period. A subsequent assessment order dated

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Accused granted bail in GST fraud case involving fake firms and illegal input tax credit claims
Case-Laws
GST
DSC granted bail to accused charged with GST fraud involving creation of multiple fake firms and fictitious transactions to claim illegal input tax credit. Despite prosecution's allegations of complex fraud scheme, court found accused posed no flight risk as no summons were issued after protection withdrawal. Accused remained in custody for 57 days while complaint filing deadlin

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Section 79 GST notice quashed for improper service to wrong branch instead of actual debtor
Case-Laws
GST
The HC quashed a notice issued under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 on procedural grounds. The notice was improperly addressed to the Branch Manager of the respondent-bank at Gurugram rather than to the petitioner directly. The petitioner contended that no bank account existed at Gurugram, with the relevant account being at Mulund Branch, and denied

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Anticipatory bail denied in GST evasion case due to non-cooperation with investigation and witness influence attempts
Case-Laws
GST
DSC dismissed the anticipatory bail application in a GST evasion case involving allegations of fraud and willful suppression of facts. Despite interim protection granted to the accused and SC stay on show cause notice proceedings, the court found the accused failed to demonstrate bona fides by not voluntarily approaching the investigating agency after multi

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GST registration cancellation under Section 29(2)(c) can be restored despite time limits through compliance with Rule 22
Case-Laws
GST
HC disposed of writ petition challenging GST registration cancellation under Section 29(2)(c) for non-filing of returns exceeding six months. Court held that despite elapsed time limit for revocation application, petitioner may approach empowered officer within two months to seek restoration by furnishing all pending returns and making full payment of ta

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Penalty under Section 129(3) GST Act quashed as mens rea required for imposition, not mere procedural lapses
Case-Laws
GST
HC set aside penalty imposed under Section 129(3) of the Goods and Services Tax Act, ruling that mens rea is sine qua non for penalty imposition. The petitioner generated e-way bill after detention, with tax already paid, demonstrating no intent to evade tax. Court held that authorities cannot presume tax evasion based solely on procedural lapses such as expired e-w

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GST registration cancellation quashed due to violation of natural justice and lack of reasoned order
Case-Laws
GST
The HC quashed the GST registration cancellation order and penalty imposed on the petitioner for non-filing of returns from April 2023 to February 2025. The court held that the administrative authority's rejection of the petitioner's delay condonation application violated principles of natural justice by failing to provide reasons or opportunity of hearing. Emphasizing that

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GST refund applications allowed to be re-filed after portal failed to show deficiency notices under Section 54
Case-Laws
GST
The HC disposed of a writ petition seeking direction for processing GST refund applications filed in form GSTRFD 01 for multiple tax periods from February 2020 to March 2023. The court acknowledged that while proper officers identified deficiencies in the applications, these deficiencies were not reflected in the portal's view site, preventing the petitioner from

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Input tax credit denied for late return filing beyond Section 39 deadline despite pandemic conditions
Case-Laws
GST
HC dismissed the petitioner's claim for input tax credit despite non-filing of returns under Section 39 of WBGST/CGST Act, 2017 within prescribed time limits. Although Covid-19 pandemic prevailed during 2020-21 and Supreme Court extended limitation periods for appeals and proceedings, the legislature deliberately chose not to extend the return filing deadline under Section

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Impugned order set aside, matter remitted for fresh reconsideration under Section 168A and 73 of CGST/KGST Act 2017
Case-Laws
GST
The HC set aside the impugned order and remitted the matter to respondent No.5 for fresh reconsideration following subsequent developments where proceedings against the petitioner were dropped for tax period 2020-21. The court found the impugned notifications dated 28.12.2023 and 29.12.2023 required examination regarding their validity under Section 168A read

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Appellate authority wrongly rejected CGST appeal as time-barred when system malfunction prevented timely filing under Section 107
Case-Laws
GST
HC quashed the appellate authority's order rejecting petitioner's appeal as time-barred under CGST Act. Petitioner attempted filing appeal within statutory period under Section 107 but was prevented by system malfunction that rejected appeals where demanded tax was already paid. Despite petitioner's protest payment and timely filing attempt, aut

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Investigation proceedings for fake input tax credit cannot be quashed despite alleged procedural deficiencies in GST cases
Case-Laws
GST
The HC dismissed petitioners' challenge to investigation proceedings concerning large-scale tax evasion through fraudulent input tax credit under HPGST/CGST Act. The court held that Cr.P.C provisions apply to GST Act proceedings absent contrary provisions, citing Radhika Agarwal v. Union of India. Petitioners' contention that investigation was improper

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