Goods and Services Tax

Petition Challenging GST Registration Cancellation Dismissed Under Section 29(2)(c) for Non-Compliance
Case-Laws
GST
The HC dismissed the petitioner's application challenging the cancellation of its GST registration. The court found no merit in the claim of non-receipt of the show cause notice, as the petitioner had responded to it, citing internal communication issues. The impugned order was issued after affording the petitioner an opportunity to be heard in compliance with the proviso to Section 29(2) of the CGST/BGST Act. The petitioner failed to file pending returns and pay admitted tax before the order dated 03.07.2020, which constituted a valid ground for cancellation under Section 29(2)(c). The court distinguished precedents cited by the petitioner, noting that in this case, reasons were duly provided and the petitioner was not denied a hearing. Consequently, the court upheld the validity of the cancellation order and dismissed the petitioner's challenge.
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Appeal dismissed challenging budgetary support eligibility; settled law confirmed, previous order set aside under GST rules.
Case-Laws
GST
The Division Bench of the HC upheld the Single Judge's ruling in favor of Respondent No. 3, dismissing the writ petition filed by the appellant challenging eligibility for budgetary support. The Court found the issue to be settled law and declined to revisit the matter. Consequently, the appeal was dismissed, and the order dated 27-06-2022 issued by the Assistant Commissioner, Central GST, Gangtok Division, was set aside. The petition was disposed of accordingly.
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Writ Petition Dismissed for Delay; Section 107 CGST Act Limits Appeal Period; Email Service Starts Limitation Clock
Case-Laws
GST
The HC dismissed the writ petition filed beyond the prescribed limitation period for appeal under Section 107 of the CGST Act, 2017, holding that service by registered email constitutes valid service, triggering the limitation period. The court reaffirmed that statutory limitation periods are absolute and not extendable by applying Section 5 of the Limitation Act or through writ jurisdiction under Article 226. The petitioner failed to demonstrate sufficient cause for delay or explain the non-filing within time. The HC emphasized adherence to the exclusive statutory appellate mechanism, refusing to condone delay or entertain the petition on grounds neither involving gross injustice nor patent illegality. Consequently, allowing the petition would circumvent the statutory appellate process and render the limitation provision ineffective. The petition was rejected in limine.
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Retrospective cancellation of GST registration invalid without clear notice or reasons, effective only from SCN date
Case-Laws
GST
The HC held that the retrospective cancellation of the petitioner's GST registration was not justified as the show cause notice (SCN) did not contemplate such retrospective effect, nor were any reasons provided to support it. Consequently, the cancellation order was to take effect only from the date of the SCN, 4th April 2022. The petition was accordingly disposed of, affirming that the registration could not be annulled retrospectively based solely on the non-availability of the principal place of business at the time of the field visit.
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PM Modi promises big bang GST reform by Diwali, price cuts on everyday items
GST
Dated:- 15-8-2025
PTI
New Delhi, Aug 15 (PTI) Prime Minister Narendra Modi on Friday announced plans for big bang reforms in the GST regime by Diwali, which will bring down prices of everyday items, as his government looks to overhaul the eight-year-old tax structure plagued by compliance issues, evasions and litigation.
The present GST tax rates of nil/zero on essential food items, 5 per cent on daily use products, 12 per cent on standard goods, 18 per cent on electronics and services and 28 per cent on luxury and sin goods will be replaced by by a two tax slabs of 5 per cent and 18 per cent plus a special 40 per cent top bracket for 5-7 demerit goods.
While essential food items, medicines and education will continue to be taxed at zero rate in the proposed revamped goods and services tax (GST) regime, 99 per cent of items in the current 12 per cent slab will move to the 5 per cent bracket.

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troleum products, such as petrol, diesel, natural gas, ATF and crude oil, will continue to remain outside the GST, as they remain a major source of revenue for states.
When GST was implemented from July 1, 2017, it subsumed central levies like excise duty and service tax and state taxes like VAT into one levy. However, petroleum products, for the time being, and alcohol were kept out of it.
“This Diwali, I am going to make it a double Diwali for you,” Modi said in his address.
Stating that over the past eight years, his government has undertaken major GST reforms, the Prime Minister said, “We have discussed with states and we are bringing next-generation GST reforms that will reduce the tax burden across the country”.
“Tax on items for the common man will be reduced substantially. Our MSMEs will benefit hugely. Daily use items will become cheaper, which will also strengthen our economy,” he said.
Soon after the Prime Minister's address, the Union Finance Ministry, in a statement,

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ce the GoM vets it, it would go to the GST Council, headed by the Union Finance Minister and comprising representatives of all states, for a final implementation decision sometime in September.
The revamp may lead to a loss of revenue, which currently stands around Rs 2.10 lakh crore a month, but a boost to consumption and the economy is likely to recoup it in a matter of “a few months”, sources said.
Inverted duty structure in sectors like textiles and fertiliser will be addressed.
Once the revamped regime is implemented, the cess that is charged on luxury and sin goods on top of the highest 28 per cent rate will immediately end. The cess was initially levied to compensate states for the loss of revenue in the first five years of implementation of GST. It continued thereafter as the money borrowed to pay for the compensation had to be repaid. That repayment and revamp will coincide, sources said.
On structural reforms, the finance ministry said the inverted duty structure needs to

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Centre proposes 5%, 18% GST slabs; 40% tax on demerit items
GST
Dated:- 15-8-2025
PTI
New Delhi, Aug 15 (PTI) The central government has proposed two tax rates of 5 per cent and 18 per cent in the revamped Goods and Services Tax (GST), slated to replace the current indirect tax regime by Diwali this year, highly placed sources said.
The Centre has sent its proposal, which removes 12 and 28 per cent slabs, to the panel of state finance ministers on GST rate rationalisation. They will now discuss it and place it before the GST Council. The council is expected to meet next month.
While nil or zero per cent GST is charged on essential food items, 5 per cent is charged on daily use items, 12 per cent on standard goods, 18 per cent

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ategory and attract the highest tax rate.
As many as 8 sectors textiles, fertiliser, renewable energy, automotive, handicrafts, agriculture, health and insurance will benefit the most from the GST rate overhaul as per the Centre's proposal for ushering in the next generation GST reform.
The revamped GST is expected to give a big boost to consumption, offsetting the revenue loss that may occur from the rate revision, they said.
“There will be a gap in revenues because of the rejig, but the revenue will be offset in the next few months,” a government source said, adding that the new slab structure would be implemented by the early third quarter.
Under the present GST structure, which came into being after central and state levies were s

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GST revamp to see rates of 5%, 18%; 40% tax on 7 items
GST
Dated:- 15-8-2025
PTI
New Delhi, Aug 15 (PTI) The central government has proposed just two tax rates of 5 per cent and 18 per cent in the revamped Goods and Services Tax (GST), slated to replace the current indirect tax regime by Diwali this year, highly placed sources said.
While the presently nil or zero per cent GST tax is charged on essential food items, 5 per cent is charged on daily use items, 12 per cent on standard goods, 18 per cent electronics and services and 28 per cent on luxury and sin goods, the revamped GST regime will have two slabs plus a special rate of 40 per cent for luxury and sin goods, they said.
When the revamped structure is approved by the GS

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PM Modi unleashes attack on Oppn over illegal infiltration, Parliament disruptions
GST
Dated:- 15-8-2025
PTI
New Delhi, Aug 15 (PTI) Prime Minister Narendra Modi on Friday launched a frontal attack on the Opposition citing issues like illegal infiltration, disruptions in Parliament, the Indus Waters Treaty, and what he termed as “failures” of previous governments to carry out various economic reforms.
In his address to the nation from the ramparts of Red Fort on 79th Independence Day, Modi sought to foil the Opposition attack on his government over issues of welfare of backwards, language diversity and GST reforms.
At the same time, he also sought the Opposition's help in initiating policy decisions that were aimed at taking the country forward.
The prime minister's announcement of next generation GST reforms from Diwali this year came amidst constant criticism by the opposition parties, which dubbed it as “Gabbar Singh Tax”.
Modi also showered praise on the Rashtri

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a well-thought out conspiracy, the demography of the country is being changed. Seeds of a new crisis are being sown.
“These 'ghuspaithiye' (intruders) are snatching the livelihood of the youth of my country, these 'ghuspaithiye' are targeting the sisters and daughters of my country, this will not be tolerated. These 'ghuspaithiye' are misleading the innocent tribals and grabbing their land. This country will not tolerate this,” Modi said.
Recalling the dark days of the Emergency, Modi said when we talk about democracy and independent India, “then our Constitution is the best lighthouse for us, our centre of inspiration”.
“But, 50 years ago, the Constitution of India was strangled. The Constitution of India was stabbed in the back, the country was turned into a prison, an Emergency was imposed.
“It has been 50 years since the Emergency, no generation of the country should ever forget this sin of murdering the Constitution. The sinners who killed the Constitution of India should

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to blunt the Opposition attack for allegedly ignoring justice for backwards, Modi remembered Mahatma Jyotiba Phule's principles.
“By giving priority to the backward, we want to reach the heights of transformation. We want to put in our utmost effort for this. Through transparent policies, we wish to make “priority to the backward” a reality on the ground, bringing it into the life of every backward person,” he asserted.
“We are not concerned only with socially backward groups, we also want to give priority to backward regions,” he said.
Referring to frequent disruptions in Parliament, Modi said the government amended several laws to simplify lives of common people and keep public interest first.
“We have gone to Parliament to amend dozens of laws to simplify them, always placing the interests of the public first. This time too, amidst the ruckus, the news may not have reached people about a very significant reform that has taken place in the Income Tax Act. We have decided to a

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Economic selfishness rising globally, self-reliance must for 'Samriddh Bharat'; GST rate cut by Diwali: PM Modi on I-Day
GST
Dated:- 15-8-2025
PTI
New Delhi, Aug 15 (PTI) Prime Minister Narendra Modi on Friday gave a clarion call for making a “Samriddh Bharat” by becoming self reliant in fields ranging from fighter jet engines to energy and Artificial Intelligence, as he announced a task force for next generation reforms, GST changes as big gift for Diwali, and a state-of-the art defence shield dubbed “sudarshan chakra.” Modi's consecutive 12th Independence Day speech was focused on the theme of “aatmanirbharta” (self-reliance) at a time India and the world is facing growing US protectionism, as he highlighted the rising global selfish interest.
“We should not waste our energy on shortening the line of any country. We have to make our line longer with full energy. The world will acknowledge our mettle if we can do it. (kisi doosre ki lakeer chhoti karne ke liye apni urj

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s on Indian imports to a whopping 50 per cent after singling out India for purchase of Russian oil to pressure it on trade.
Sporting a saffron turban, Modi, however, made no direct reference to the issue as he doubled down on his emphasis on self-reliance and “swadeshi”. The task force on reforms will make time-bound recommendations for adapting India to become developed by 2047, he said.
“It is the call of the hour that we need not fret in the times of crisis but should work to improve our abilities and accomplishments,” he said. Indian manufacturers' mantra should be “daam kam, dum jyada” (less price, better quality), he added.
India can do it, he said noting that toy producers have begun exporting after he had in a 'Mann ki Baat' episode called for boosting domestic production and the need for stopping their import.
The prime minister likened his call for “Samriddh Bharat” (prosperous India) to the freedom fighters' goal of “Swatantra Bharat” (independent India).
If innume

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lectoral rolls, protested fiercely by the opposition, as a necessity to deny voting rights to people with suspect citizenship.
Warning the country about the challenge, he said, “The country's demography is being changed as a well-thought-out conspiracy. Seeds of a new crisis are being sown. It will not be tolerated.” Infiltrators are snatching away the jobs of the country's youth, grabbing lands of the gullible tribal population, and luring girls, stressing that the country will not tolerate this, he added. “No country can allow itself to be captured by infiltrators.” Modi announced that the next generation GST reforms which will lower tax burden substantially and benefit small industries is in the works and the lower taxes will be a Diwali gift to citizens. Diwali falls on October 20.
Ahead of the 100th anniversary of Rashtriya Svayamsevak Sangh(RSS), Modi heaped praise on its nation-building efforts and said service, dedication, organisation, and unparalleled discipline are i

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m terror attack on April 22 in which 26 people, mostly tourists, were killed.
Announcing work on developing an indigenous defence system to secure critical strategic and civilian facilities and religious places, he said the “Sudarshan Chakra” system is inspired by Lord Krishna, and it will not only neutralise any attack from the enemy but also hit back with double force.
Attacked by the Congress for his government's alleged undermining of constitutional values, Modi asserted that the Constitution is the country's guiding light and asked people to never forget the sins of those who “murdered” the Constitution and democracy in 1975 by imposing the Emergency.
While his government has taken numerous strides in making the country self-reliant in different fields, including modern technology, he said the issue of India making inroads in the semiconductor industry was explored for five-six decades but files remained stuck and the idea was killed in infancy.
Countries which invested in

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FinMin proposes 2-tier GST structure, special rates on select items; Council meet likely in Sept
GST
Dated:- 15-8-2025
PTI
New Delhi, Aug 15 (PTI) The finance ministry on Friday said it has proposed a two-slab GST rate structure to the Group of Ministers (GoM), along with special rates for select few items, as the government looks to unveil “next generation” GST reforms in the current financial year which will lower tax burden on daily use items.
The Centre has proposed to a panel of state finance ministers that the Goods and Services tax (GST) regime should have just two slabs where goods and services can be classified as 'standard' and 'merit'. Also, special rates can be levied on select items which will be specified.
Curr

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eting will deliberate on the recommendations of GoM, and every effort will be made to facilitate early implementation so that the intended benefits are substantially realised within the current financial year,” the finance ministry said while unveiling its proposal which has been submitted to the rate rationalisation GoM.
Prime Minister Narendra Modi in his address to the nation on 79th Independence Day announced that 'next generation' GST reforms which will lower tax burden substantially and benefit small industries is in the works and the lower taxes will be a Diwali gift to citizens.
Soon after the announcement, the finance ministry said the Centre has shared its proposal on GST to the GoM which rests on three pillars structural ref

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icy direction to build industry confidence and support better business planning”.
On the 'ease of living' side, the finance ministry's proposal include seamless, technology driven GST registration, especially for small businesses and startups. It also suggested implementation of pre-filled GST returns and faster and automated processing of refunds for exporters and those with inverted duty structure.
The ministry said the end of compensation cess has created fiscal space, providing greater flexibility to rationalise and align tax rates within the GST framework for long-term sustainability.
The ministry said in the true spirit of cooperative federalism, the Centre remains committed to working closely with the states.
“It will be buil

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PM Modi says GST rates will be cut by Diwali; drastic reforms on the anvil
GST
Dated:- 15-8-2025
PTI
New Delhi, Aug 15 (PTI) Prime Minister Narendra Modi announced on Friday that the GST rates will be lowered by Diwali, bringing down prices of everyday use items, as his government looks to reform the eight-year old regime that has been plagued by litigations and evasions.
Soon after the prime minister's announcement from the ramparts of the Red Fort on the 79th Independence Day, the Union Finance Ministry said it has proposed that most goods and services be taxed in two slabs – standard and merit – and select few items be charged special rates. This is to replace the current goods and services tax (GST) structure where sale of goods and rendering of services are taxed in four different brackets – 5, 12, 18 and 28 per cent with luxury and sin goods attracting a levy on top of the highest rate of 28 per cent.
“This Diwali, I am going to make it a double Diwali for you,” M

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ne tax, has led to indirect tax base doubling to 1.52 crore but tax rate cuts and the pandemic slowdown have meant net revenue collected has only recently converged to pre-GST level. It has also seen alleged evasion cases and litigation swell.
To address this, the finance ministry has in a proposal to a group of ministers from states and Centre, constituted by the all powerful GST Council, called for “reduction of taxes on common man items and aspirational goods” to enhance affordability, boost consumption, and make essential and aspirational goods more accessible to a wider population.
Significantly, it proposed moving to a “simple tax with two slabs – standard and merit. Special rates only for a select few items”.
Compensation cess which was levied on luxury and sin goods to make up for the shortfall in tax revenues that states may face because of GST regime, has ended, creating fiscal space and “providing greater flexibility to rationalise and align tax rates within the GST fr

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processing of refunds is needed for exporters and those with inverted duty structure.
“The Centre's proposal, anchored on the above three foundational pillars, has been shared with the GoM for further deliberations within the GoM. The Centre has taken this initiative with the aim of building a constructive, inclusive, and consensus-based dialogue among all stakeholders,” the ministry said.
“In the true spirit of cooperative federalism, the Centre remains committed to working closely with the states. It will be building a broad-based consensus with the states in the coming weeks, to implement the next generation of reforms as envisioned by the prime minister,” it said.
The GST Council, when it meets next, will deliberate on the recommendations of GoM, and every effort will be made to facilitate early implementation so that the intended benefits are substantially realised within the current financial year.
“The government reaffirms its commitment to evolving the GST into a simple

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Modi announces task force to consider next generation reforms
GST
Dated:- 15-8-2025
PTI
New Delhi, Aug 15 (PTI) Prime Minister Narendra Modi on Friday announced formation of a task force for 'next-generation reforms' and revision of GST laws, as he devoted a major part of his 103 minute Independence Day speech on making India self-reliant in host of sectors ranging from semiconductors to fertilzers.
The announcements assumes significance in the wake of current geopolitical scenario and high tariffs imposed on Indian goods by the US.
After assuming charge for the first time in May 2024, the Modi-led government has brought in a series economic reforms, including introduction of Goods and Services Tax (GST), further liberalisat

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reforms are aimed at creating a supportive ecosystem for innovation, entrepreneurship, and economic growth.
In another major announcement, the prime minister said the next-generation GST reforms by Diwali is aimed at reducing taxes on daily-use items.
“The government will bring Next Generation GST reforms, which will bring down tax burden on the common man. It will be a Diwali gift for you,” he said, ensuring that these reforms directly benefit citizens and stimulate economic activity.
Modi underscored that India is committed to structural, regulatory, policy, process, and procedural reforms, building a nation where governance works for the people, not the other way around.
Referring to reforms on the direct taxes front, he talked

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judiciously, which will not only protect soil health but also curtail our domestic requirements.
India import urea as well as phosphatic and potassic (P&K) fertilisers to meet its domestic requirements.
He also highlighted about replacement of outdated criminal laws with the Indian Justice Code, simplifying justice and legal procedures.
These reforms signal a modern, citizen-centric government where ordinary people can experience ease, fairness, and empowerment, he added.
Modi said that over the past years, the government has undertaken a historic wave of reforms, abolishing over 40,000 unnecessary compliances and repealing more than 1,500 outdated laws. Dozens of other laws were simplified in Parliament, always keeping citizens' i

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Desi semiconductors, jet engines among Modi's bold announcement for New India
GST
Dated:- 15-8-2025
PTI
New Delhi, Aug 15 (PTI) From making India's first semiconductor chip to building jet engines and a 10-fold nuclear power expansion, Prime Minister Narendra Modi's bold announcements on the 79th Independence Day aim to put the country on the path of becoming a developed nation by 2047.
Addressing the nation from the ramparts of the Red Fort here, Modi recalled how attempts to set up semiconductor factories 50-60 years ago were “killed at birth” while other nations prospered.
“India is now on mission mode. By the end of this year, the country will roll out its first Made in India chip,” the prime minister said.
He said India'

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be unveiled on Diwali, reducing taxes on essential goods and providing relief to MSMEs, local vendors and consumers,” he said.
Modi also announced the creation of a dedicated Reform Task Force to drive next-generation reforms to accelerate economic growth, cut red-tapism, modernise governance and prepare India for the demands of a USD 10 trillion economy by 2047.
He also launched an employment scheme worth Rs 1 lakh crore, under which newly-employed youngsters will receive Rs 15,000 per month.
The scheme aims to benefit three crore young Indians, strengthening the bridge from Swatantra Bharat to Samriddha Bharat.
Modi also highlighted the dangers of a demographic imbalance due to infiltration and illegal migration in border areas.
He a

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FinMin proposes 2-slab GST rate structure, special rates on select goods
GST
Dated:- 15-8-2025
PTI
New Delhi, Aug 15 (PTI) The finance ministry on Friday said it has proposed a two-slab GST rate structure to the Group of Ministers (GoM), along with special rates for select items.
Prime Minister Narendra Modi in his 79th Independence Day has announced that GST reforms which will lower tax burden substantially and benefit small industries will be implemented by Diwali.
Soon after t

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GST rates to 'substantially' reduce by Diwali: Modi
GST
Dated:- 15-8-2025
PTI
New Delhi, Aug 15 (PTI) Prime Minister Narendra Modi on Friday said the next generation reforms in Goods and Services Tax (GST) will be unveiled by Diwali, which will provide 'substantial' tax relief to common man and benefit small and medium enterprises.
Addressing the nation on 79th Independence Day, Modi said the time has come to undertake reforms in GST as the indirect tax regime has completed 8 years

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Karnataka assembly passes bill to track, trace tobacco and arecanut to plug GST leakage
GST
Dated:- 14-8-2025
PTI
Bengaluru, Aug 14 (PTI) The Karnataka Legislative Assembly on Thursday passed a bill to implement a track-and-trace mechanism to plug GST leakage in tobacco and arecanut products.
Piloting the Karnataka Goods and Services Tax (Amendment) Bill for the consideration of the House, state Revenue Minister Krishna Byre Gowda said there is a huge difference between sales and w

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Former Cricketer Questioned Under PMLA in Illegal Online Betting Money Laundering Probe
News
GST
The Enforcement Directorate questioned a former professional cricketer for over eight hours regarding an alleged money laundering case linked to an illegal online betting application. The investigation, conducted under the Prevention of Money Laundering Act, seeks to clarify the individual's connections with the app, including endorsement fees and communication methods. The agency is probing multiple illegal betting apps that reportedly defrauded numerous users and evaded taxes. Authorities have also questioned representatives of major tech companies and conducted multi-state searches related to similar cases. The online betting market in the country is substantial and rapidly growing, with millions of users. The government has issued numerous orders to block unregistered betting platforms and regulates online money gaming under tax and information technology laws. While betting and gambling fall under state jurisdiction, the central government supports states through advisories and funding to combat illegal betting activities.
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Order under Section 74 GST quashed for lack of personal hearing, violating Section 75(4) and natural justice principles
Case-Laws
GST
The HC held that the impugned order and show cause notice issued under Section 74 of the Gujarat GST Act were without jurisdiction and violated principles of natural justice, as no personal hearing was granted before raising the demand. The court found failure to consider the petitioner's reply and absence of opportunity for hearing contravened Section 75(4) of the GST Act. Relying on precedent affirming the necessity of a proper personal hearing, the HC quashed and set aside the original order. The matter was remanded to the respondent authority for issuance of a fresh de novo order after affording the petitioner a valid personal hearing in compliance with statutory requirements. The petition was allowed by way of remand.
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Cancellation of GST Registration under Section 29(2)(c) Requires Following Rule 22 Procedures and Natural Justice
Case-Laws
GST
The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous months must adhere to the procedural safeguards under Rule 22 of the CGST Rules, 2017. The petitioner's registration was cancelled without reasons, violating natural justice. The Court observed that if the petitioner, upon receiving a show cause notice, is willing to submit all pending returns and pay tax dues with interest and late fees, the empowered officer may drop cancellation proceedings and restore registration by issuing Form GST REG-20. The writ petition was disposed of with a direction that the petitioner approach the appropriate authority within two months to seek restoration of GST registration by fulfilling these conditions.
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Petition dismissed under Article 227; remedy available under Section 107 of GST Act for input tax credit disputes
Case-Laws
GST
The HC declined to entertain the petition under Article 227, holding that the petitioner has an alternative efficacious remedy under Section 107 of the GST Act. The challenge concerned disallowance of input tax credit due to alleged non-application of mind and violation of natural justice principles. The court noted the petitioner failed to request copies of documents referenced in the show-cause notice and impugned order. The respondent's order considered the non-existence of suppliers and non-payment of tax by them, concluding the petitioner did not substantiate the movement of goods. Given the fraudulent GST numbers used by suppliers, the petitioner was directed to raise all grievances before the designated Appellate Authority. Consequently, the petition was dismissed for lack of maintainability, with the petitioner relegated to the statutory remedy under Section 107.
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Writ Petition Dismissed for Rs. 8.83 Crore Fraudulent ITC Claims; Statutory Appeal Required Under GST Rules
Case-Laws
GST
The HC dismissed the writ petition challenging the demand and penalties totaling Rs. 8.83 crores for fraudulent ITC claims involving multiple non-existent firms and numerous noticees for FY 2017-18. The Court held that the petitioner must pursue the statutory appellate remedy rather than seek relief via writ jurisdiction, given the complexity and multiplicity of transactions underlying the ITC claims. The non-consideration of the petitioner's reply does not preclude filing an appeal with supporting documents. The Court noted that consolidated show cause notices were impracticable due to distinct transaction networks. Consequently, the HC declined to adjudicate on the merits under writ jurisdiction and disposed of the petition accordingly.
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Petition Dismissed Over Fraudulent Input Tax Credit Claim and Delay Objection Under ITC Rules
Case-Laws
GST
The HC dismissed the writ petition filed by the Petitioner challenging the demand raised for fraudulent availment and utilization of inadmissible Input Tax Credit (ITC). The Court noted that the Petitioner was duly aware of the ongoing investigation and failed to participate in the proceedings, which precludes condonation of such negligence. The contention regarding the delay in passing the impugned order was rejected, as the order was duly signed and dated within the limitation period despite a later upload date. Consequently, the HC upheld the impugned order confirming the demand and declined to interfere, dismissing the petition.
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Petitioner's contract classified under GST category B, not D; respondent must follow category A procedure and refund 2% GST
Case-Laws
GST
The HC held that the petitioner's contract falls under category B, not category D, for GST purposes, as it pertains to works sanctioned post 01.07.2017 under PMGSY phases without GST accounted in the original sanction. The respondent authority failed to follow the prescribed procedure under category A, which is applicable to category B cases, including the reverse charge mechanism for GST on running bills paid from 01.07.2017. The Court directed the respondent to strictly adhere to the procedure outlined in the communication dated 06.06.2018 and to refund the 2% GST amount previously deducted from the petitioner. The respondent must complete these steps within three months from receipt of the certified order. The writ petition was allowed accordingly.
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Section 62(2) timeline for late returns is directory; Notices under Section 46 for monthly returns are valid
Case-Laws
GST
The HC held that the 30-day period prescribed under Section 62(2) for belated filing of returns is directory, not mandatory. Notices under Section 46 issued for defaults in filing monthly returns under Section 39 were valid, requiring the assessee to file within 15 days or face assessment to the best of the officer's judgment. Under Section 62(1), the assessing officer may pass assessment orders within five years from the date specified under Section 44 for annual returns, with no prohibition on early assessment. Notices under Section 46 for default in filing annual returns can only be issued after December 31 following the financial year's end, making Section 62 procedures inapplicable to annual return defaults. The appeal was accordingly disposed of.
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Writ Petition Allowed: Retrospective Notification Under Section 168A Tamil Nadu GST Act Quashed, Assessment Remanded for Fresh Order
Case-Laws
GST
The HC allowed the writ petition challenging the impugned assessment order dated 28.12.2023 under the Tamil Nadu GST Act, 2017, holding that the retrospective effect of the notification under section 168A is not justified. Relying on the Principal Bench decision in a related batch of cases, the Court quashed the assessment order for the year 2017-18 and remitted the matter to the assessing authority for reconsideration on merits. The authority was directed to pass a fresh order in accordance with the legal principles laid down in the precedent within three months from receipt of the judgment. The petition was allowed, setting aside the earlier assessment and mandating a fresh determination consistent with established legal standards.
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