Goods and Services Tax

Court Upholds State's Block on Electronic Ledger Over Fraudulent ITC Claim Under GST Rules, Dismissing Petition.
Case-Laws
GST
The High Court dismissed the petition challenging the notice in Form ASMT-10 issued by the state authorities for blocking the electronic credit/cash ledger. The court held that the state authorities acted within their powers by blocking the input tax credit (ITC) u/r 86A of the GST Rules, 2017, as they had reasons to believe that the ITC of Rs. 13.10 crores was

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Tax Credit Reversal Quashed: Court Orders ITC Restoration for Exporter.
Case-Laws
GST
The High Court allowed the petition in part and directed the respondents to restore the input tax credit (ITC) of Rs. 9,83,53,032/- in the petitioner's Electronic Credit Ledger within four weeks. The Court held that the reversal of ITC by the respondents during the summons proceedings without an adjudication process was a violation of Article 265 of the Constitution of India and contrary to the provisi

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Taxpayer's writ petition dismissed due to delay in filing appeal against GST orders.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner challenging the orders issued by the adjudicating authority u/s 62 of the CGST/SGST Acts. The Court held that the petitioner failed to file an appeal against the orders within the limitation period prescribed u/s 107 of the CGST/SGST Acts. Furthermore, the petitioner approached the High Court through a writ petition after a

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Court Overturns Dismissal Due to Unjust Delay; Highlights Need for Fair Consideration of Extenuating Circumstances.
Case-Laws
GST
The High Court allowed the writ petition, quashing the impugned order dated February 27, 2024. The Court held that the delay in filing the appeal by the petitioner was due to circumstances beyond their control. The rigid approach adopted by the Appellate Authority in dismissing the appeal solely on timing considerations without considering the genuine extenua

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Retrospective GST Registration Cancellation Quashed, Effective from Show Cause Notice Date.
Case-Laws
GST
The High Court quashed the order cancelling the petitioner's GST registration retrospectively from July 2, 2017. The cancellation was held to be effective from January 15, 2023, the date of issuance of the show cause notice. The court found that the absence of reasons in the show cause notice for retrospective cancellation rendered the impugned order unsustainable. The allegation of

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Wrongly availed ITC reversed but still included in tax demand notice – Court sets aside erroneous demand.
Case-Laws
GST
The petitioner had wrongly availed Input Tax Credit (ITC) which was reversed in the GSTR-3B filed for February 2020. Despite admitting the reversal, the second respondent included the demand for the wrongly availed ITC in the DRC-07 notice. The High Court held that the reason provided by the second respondent for including the demand was unacceptable. The demand under

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Gross and Net GST revenue collections for the month of Nov, 2024
GST
Dated:- 2-12-2024

The gross and net GST revenue collections for the month of November, 2024.
=============
Document 1
Nov-2023
B
GST Collections
A
GST Gross and Net Collections as on 30/11/2024 (Amount in crores)
Monthly
YTD
Nov-2024
% Growth
C
A.1. Domestic
B
D
D = C/B-1
E = D/C-1
Nov-2023
E
Nov-2024
F
% Growth
G
G = F/E-1
HI=H/G-1
CGST
30,420
34,141
2,46,265
2,71,514
SGST
38,226
43,047
3,09,003
3,37,412
IGST
47,810
50,093
3,58,901
4,02,056
CESS
11,239
12,398
87,179
93,835
Gross Domestic Revenue
1,27,695
1,39,678
9.4%
10,01,348
11,04,817
10.3%
A.2. Imports
IGST
39,198
41,736
CESS
1,036
Gross Import Revenue
40,234
855
42,591
5.9%
3,23,039
8,053
3,31,092
3,44,260
7,635
3,51,894
6.3%
A.3. Gross GST Revenue(A.1+A.2)
CGST
30,420
34,141
2,46,265
2,71,514
SGST
38,226
43,047
3,09,003
3,37,412
IGST
87,009
91,828
6,81,940
7,46,316

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8
91,743
10,17,799
10.9%
C.2 Net Revenue Customs (GST) (A.2 – B.2)
IGST
30,766
32,717
CESS
900
Net Customs Revenue
31,666
727
33,444
2,57,471
6,857
2,66,398
5.6%
2,64,328
6,420
2,72,817
3.2%
C.3 Net Revenue (C.1+C.2))
CGST
27,467
31,815
2,25,811
2,49,770
SGST
34,704
39,809
2,83,787
3,09,939
IGST
72,779
78,436
5,79,526
6,32,744
CESS
11,835
12,950
Total Net GST Revenue
1,46,786
1,63,010
11.1%
92,573
11,81,697
98,162
12,90,616
9.2%
Table 1: State-wise growth of GST Revenues during November, 2024¹
(Rs. in crore)
State/UT
Jammu and Kashmir
Himachal Pradesh
Punjab
Chandigarh
Uttarakhand
Haryana
Delhi
Rajasthan
Uttar Pradesh
Bihar
Sikkim
Arunachal Pradesh
Nagaland
Manipur
Mizoram
Tripura
Meghalaya
Assam
Nov-23
Nov-24
Growth (%)
469
586
25%
802
878
9%
2,265
2,327
3%
210
253
20%
1,601
1,824
14%
9,732
9,900
2%
5,347
6,311
18%
4,682
4,622
-1%
8,973
9,432
5%
1,388
1,561
12%
234
356
52%
92

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Growth
2023-24
2024-25 Growth
1,960
2,013
3%
5,367
5,932
11%
Himachal Pradesh
1,731
1,841
6%
3,701
4,178
13%
Punjab
5,612
6,129
9%
14,734
16,102
9%
Chandigarh
439
502
14%
1,505
1,576
5%
Uttarakhand
3,625
3,915
8%
5,586
6,275
12%
Haryana
13,415
15,468
15%
23,134
26,246
13%
Delhi
10,340
11,847
15%
21,037
24,028
14%
Rajasthan
11,348
12,017
6%
25,699
28,658
12%
Uttar Pradesh
21,624
23,376
8%
49,282
56,687
15%
Bihar
5,377
5,913
10%
16,991
18,735
10%
Sikkim
321
264
-18%
677
646
-5%
Arunachal Pradesh
418
361
-14%
1,276
1,188
-7%
Nagaland
206
186
-10%
701
699
0%
Manipur
229
249
9%
730
783
7%
Mizoram
182
189
4%
634
633
0%
Tripura
335
352
5%
1,037
1,139
10%
Meghalaya
394
407
3%
1,103
1,187
8%
Assam
3,885
4,206
8%
9,553
10,352
8%
West Bengal
15,600
16,025
3%
28,042
30,737
10%
Jharkhand
5,866
5,776
-2%
8,116
9,327
15%
Odisha
10,626
11,723
10%
15,515
1

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tate Wise/Approving Authority wise Domestic Collection
Period Apr-24 to Nov-24
(Rs. In Crores)
state Cd
Collection by Central Formations
Collection by State Formations
TOTAL
Growth in 2024-25 (upto Nov-24)
on 2023-24 (upto Nov-23)
No.of GSTINS as
No.of GSTINS as
on 30th Nov
on 30th Nov
State
2024
CGST
SGST
IGST
CESS
TOTAL
2024
CGST
SGST
IGST
CESS
TOTAL
CGST
SGST
IGST
CESS
TOTAL
CENTER
STATE
TOTAL
1 Jammu and Kashmir
2 Himachal Pradesh
3 Punjab
4 Chandigarh
5 Uttarakhand
6 Haryana
7 Delhi
57,612
48,938
1,72,883
13,499
88,793
515
772
750
31
2,068
91,728
910
1,241
585
58
2,793
1,424
2,013
1,335
89
4,861
20.0%
0.2%
7.7%
570
796
1,643
10
3,019
79,847
744
1,046
2,205
8
4,002
1,313
1,841
3,848
18
7,022
1.4%
6.4%
4.2%
1,829
2,763
2,932
178
7,703
2,34,986
2,439
3,366
4,113
148
10,065
4,268
6,129
7,045
326
17,769
8.8%
13.5%
11.4%
173
1,186
225
476
5
878
18,310
203
277
568
18
1,065
3

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883
0
1,183
201
264
2,229
1
2,696
10.1%
0.2%
5.5%
12 Arunachal Pradesh
8,031
100
122
45
1
268
11,418
194
239
64
1
498
294
361
109
1
765
-20.4%
-5.9%
-11.6%
13 Nagaland
4,449
64
80
23
6
173
6,555
85
106
51
10
252
149
186
74
16
426
1.8%
-18.8%
-11.5%
14 Manipur
5,936
50
68
19
0
137
9,281
128
182
44
0
354
178
249
63
0
490
-12.6%
25.2%
11.7%
15 Mizoram
3,609
61
80
21
0
162
5,251
77
109
13
1
199
138
189
34
1
361
25.2%
-3.0%
7.9%
16 Tripura
13,488
117
145
41
0
303
19,401
161
206
74
2
443
279
352
114
2
747
8.0%
9.1%
8.6%
17 Meghalaya
12,512
109
132
288
1
530
18,826
227
275
305
6
813
336
407
593
7
1,344
-10.8%
-8.3%
-9.3%
18 Assam
1,01,493
1,369
1,775
1,022
649
4,815
1,27,668
1,965
2,431
1,877
327
6,601
3,335
4,206
2,900
976
11,417
15.6%
13.3%
14.2%
19 West Bengal
3,10,420
5,265
6,694
5,453
1,002
20 Jharkhand
90,054
1,698
2,243

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41
25,019
30,000
1
1,809
391
497
4,246
5,690
1,25,429
64,348
51,558
24,017
73,941
29,514
814
5
2,667
1,311
1,658
11,588 3,564
8,591 5,147
11,531 6,653
8,667 4,967
8,014 5,150
30,145 5,674
2,008
80,830 16,970
39,572 11,967
1,593
44,246
6.8%
7.3%
7.1%
23,905
10.3%
1.3%
4.7%
39,612
8.5%
15.8%
12.6%
24,119
8.3%
1.8%
4.7%
29,438
2.6%
12.0%
7.0%
90,838
10.7%
11.1%
10.9%
2
2,898
3.1%
3.9%
3.6%
2,36,089
12.7%
11.9%
12.3%
1,05,070
11.9%
10.8%
11.4%
29
4,592
8.1%
10.7%
9.6%
1,64,789
4,350
5,371
33 Tamil Nadu
4,66,365
9,958
12,641
2,452
13,233
19
12,192
5,783
41,616
34 Puducherry
9,613
92
143
334
2
572
2,55,611
6,90,391
15,020
3
3,355
12,656
3
1
(0)
8
5
6
4,372
1,879
24
9,630
7,705
9,743
3
4,331
14
-81.2%
256.8%
-61.1%
43
21,822
3.5%
15.0%
8.3%
17,641
13,745
516
44,558
22,614
30,282
26,978 6,298
གླ
86,173
8.3%
4.4%
6.2%
145
219
953
5
1,321
237
363

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Appellate order set aside, delay condonation granted in GST case for FY 2018-19.
Case-Laws
GST
The High Court set aside the order dated 27.03.2024 bearing No. ACCT (Audit)-2/HPT/GST-ADJN/ORDER-2023/24/T for F.Y.2018-19 passed by respondent No. 1 and partly allowed the writ petition. The delay in filing the appeal was condoned by granting relief to the petitioner in line with the orders passed in the case of M/s. Sadhana Enviro Engineering Services, considering the peculiar facts and cir

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Tax authority ordered to reconsider rectification plea after court found lack of reasoning.
Case-Laws
GST
The High Court set aside the impugned order dated 02.02.2024 rejecting the Rectification Application filed by the petitioner. The court found that the order lacked reasoning as to why there was no error apparent on the record to reject rectification. The court held that when an assessee seeks rectification, and the same is rejected without considering reasons or providing an opportu

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High Court quashes arbitrary GST registration cancellation order, restores registration for lack of reasoning.
Case-Laws
GST
The High Court set aside the order cancelling the Petitioner's GST registration. The cancellation order by the quasi-judicial authority suffered from non-application of mind as it failed to assign any reason, violating principles of natural justice. Consequently, the Petitioner's registration was restored to the status prior to the issuance of the show cause notic

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Petition to Amend GST Number in GSTR-1 Post-Limitation Period Dismissed; Highlights Cascading Effects of Late Corrections.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner seeking permission to rectify/amend the GST number of the purchaser in GSTR-1 return after the expiration of the limitation period u/s 37(3) of the Central Goods and Services Tax Act, 2017. The Court held that if a person submits an erroneous GSTR-1 and does not correct it within the ti

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Court Grants Anticipatory Bail in Fraud Case Involving Fake Forms and Fictitious Transactions Under GST Law.
Case-Laws
GST
The High Court granted anticipatory bail to the petitioners who were accused of fraudulently claiming Input Tax Credit (ITC) by creating fake forms, forging bills, and showing fictitious transactions through dummy firms. The court held that the allegations prima facie attract offenses under the Indian Penal Code (IPC) for availing ITC fraudulently based on false doc

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Revenue authorities' order challenged, statutory appeal remedy available: High Court.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner challenging the Order-in-Original and held that the petitioner has an adequate and efficacious statutory remedy of appeal u/s 107 of the CGST/AGST Act, 2017 against the Order-in-Original. The Court observed that it does not generally entertain writ petitions in revenue matters where the petitioner has a statutory remedy av

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Taxpayer's writ petition against ITC denial dismissed; asked to file statutory appeal.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner challenging the Order-in-Original issued under the CGST/AGST Act, 2017, denying input tax credit (ITC) and refund of ITC on zero-rated supplies. The Court held that the petitioner was provided an adequate opportunity to respond to the Demand-cum-Show Cause Notice but failed to submit an effective reply or avail personal h

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Petition Dismissed: Court Upholds GST Registration Cancellation Due to Late Appeal Filing Beyond Legal Time Limit.
Case-Laws
GST
The High Court dismissed the petition challenging the cancellation of the petitioner's GST registration. The appeal against the cancellation order was filed beyond the prescribed limitation period. The Court held that it cannot condone the delay in filing the appeal under its extraordinary jurisdiction, as the Supreme Court has ruled that there is no power to

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Govt entity directed to pay GST difference at enhanced rate + interest for delay.
Case-Laws
GST
The High Court allowed the petition and directed the respondent No. 2, a government entity, to pay the petitioner the difference in GST amount at the enhanced rate of 18% instead of 12% for the period from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to interest at 6% per annum from the date of entitlement. The Court rejected the objections rais

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GST Registration Cancellation Upheld Due to Late Appeal Filing Beyond 3-Month Limit; No Natural Justice Violation Found.
Case-Laws
GST
Cancellation of GST registration without providing opportunity to be heard violated principles of natural justice. Appeal filed by petitioner rejected due to expiry of limitation period u/s 107 of CGST Act, 2017. Show cause notice issued to petitioner for failure to furnish returns for six consecutive months. Petitioner claimed no reply filed within stip

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Error in GST return; rectification plea rejected without reasons.
Case-Laws
GST
Writ petition challenging order of assessment and DRC-07 notice issued without opportunity to petitioner, violating principles of natural justice. Held that no reasons assigned for rejecting rectification application u/s 161 of TNGST Act, except stating no satisfactory reasons attached. Petitioner pointed out error in return seeking revised assessment order. Impugned order rejecting rectification set aside,

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Demo vehicles used by authorized dealers qualify for Input Tax Credit (ITC.
Case-Laws
GST
The summary focuses on the availability of Input Tax Credit (ITC) for demo vehicles used by authorized dealers. The Haryana Government issued a circular clarifying that ITC is available for demo vehicles, which are motor vehicles for passenger transportation with a seating capacity of up to 13 persons, as per Section 17(5) of the Haryana Goods and Services Tax Act, 2017. The circular addresses the

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Unreasoned tax order set aside, petitioner gets chance to submit documents.
Case-Laws
GST
The High Court found merit in the petitioner's submission that the impugned order rejecting the claim for Input Tax Credit did not consider the documents submitted, such as E-way bills, tax invoices, lorry receipts, and weighbridge slips. The court held that the order was passed without applying mind to the objections and evidence. Consequently, the impugned order was set aside, and the petitioner

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Court Rules Provisional Tax Attachments Lapse After One Year; No Extensions Allowed Under CGST/SGST Acts.
Case-Laws
GST
The High Court's decision centers around the interpretation of Section 83 of the CGST/SGST Acts, which deals with provisional attachment orders. The key points are: Section 83(2) clearly states that a provisional attachment order will cease to have effect after one year from its issuance. Unlike the Income Tax Act, the GST Acts do not provide for extending this one-yea

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Taxpayer wins case on violation of natural justice for non-service of show cause notices.
Case-Laws
GST
Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without affording opportunity of personal hearing, violating natural justice principles. Court set aside impugned orders and consequential provisional attachment order on condition of depositing 10% of disputed tax amount withi

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Advisory: E-Invoice Glossary and Steps
GST
Dated:- 29-11-2024

Dear Taxpayers,
GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.
You can access and download the PDF document by clicking on the link below:
1. E-Invoice Glossary:https://tutorial.gst.gov.in/downloads/news/glossary_on_e_invoicing_v1_1.pdf
2. Step by Step Guide:https://tutorial.gst.gov.in/downloads/news/e_invoice_overview.pdf
Thanking You,
Te

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Tax Waiver Available for 2017-20: Pay Full Amount by Due Date, Excluding Retrospective Amendments; Appeals Allowed.
Circulars
GST – States
Applicability: The waiver provisions u/s 128A apply to cases involving tax demands u/s 73 for financial years 2017-18, 2018-19, and 2019-20, and cases involving erroneous refunds. To avail the waiver, the full tax amount demanded must be paid by the notified date, excluding amounts no longer payable due to retrospective amendments to Section 16(5) and 16(6). Procedure: Applications for waiver must be filed in prescribed forms, and proper officers will examine eligibility. Notices may be issued, and applicants can file replies. Orders approving or rejecting waiver applications will be issued, wit

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Guidance on Retrospective Input Tax Credit Adjustments Under CGST Act for Claims Since July 2017.
Circulars
GST – States
This trade circular clarifies issues regarding implementation of provisions related to input tax credit in sub-sections (5) and (6) of Section 16 of the CGST Act, 2017, inserted retrospectively from July 1, 2017. It provides guidance on various scenarios where demands were raised for wrong availment of input tax credit due to contravention of sub-section (4), but such

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