Goods and Services Tax

Procedural Defects Invalidate Tax Notices: Inadequate Service and Hearing Rights Render Notifications Null and Void
Case-Laws
GST
HC set aside N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax due to procedural irregularities in serving show cause notice. The court found that the notice was uploaded without providing adequate opportunity for personal hearing and reply. Relying on precedent from a similar case, the HC remanded the matter to the Adjudicating Authority, directing proper

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Tax Search Dispute Rejected: Delayed Petition Lacks Urgency, No Interim Relief Granted Until Further Notice
Case-Laws
GST
HC denied interim relief in tax search and seizure matter. The court noted significant procedural delays, with petitioner approaching court 8 months after July 2024 search operations. Only a preliminary DRC 1A notice was issued, with no show cause notice yet served. Given the current stage of proceedings, no interim order was granted. The matter was scheduled for Jun

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Procedural Flaw Invalidates Show Cause Notice: Adjudicating Authority Ordered to Reconsider Case with Proper Service
Case-Laws
GST
HC set aside the impugned order and remanded the matter back to the Adjudicating Authority due to procedural irregularities in serving the Show Cause Notice (SCN). The SCN was uploaded in the 'Additional Notices Tab' prior to 16th January 2024, which was not readily visible to the Petitioner, thus violating principles of natural justice. The Court found that

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Ex-parte demand order upheld as petitioner failed to demonstrate procedural violations, directed to file appeal under Section 107 CGST Act
Case-Laws
GST
HC dismissed the writ petition challenging an ex-parte demand order of Rs. 33,68,140/-. Despite arguments of procedural impropriety and violation of natural justice, the court found that sufficient opportunities were provided to the petitioner. The HC directed the petitioner to file an appeal under Section 107 of CGST Act by 15th July,

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Vehicle Detention Invalid: Section 129 CGST Act Requires Actual Goods Transportation, Not Mere E-Way Bill Possession
Case-Laws
GST
HC ruled that detention of vehicle under Section 129 of CGST Act, 2017 was invalid. The statutory provision requires actual transportation of goods in contravention of law, which was absent in this case. Mere possession of an e-way bill without corresponding goods movement does not justify vehicle impoundment. The court strictly interpreted the penal provisi

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CBI arrests UP CGST superintendent in bribery case
GST
Dated:- 9-6-2025
PTI
New Delhi, Jun 9 (PTI) The CBI has arrested two persons, including a superintendent of Central Goods and Services Tax (CGST) in Uttar Pradesh, while allegedly accepting bribe of Rs 1 lakh for waiving off penalty on a private company, officials said Monday.
The other person arrested by the agency is a tax lawyer who was representing the complainant in the case, they said.
CGST superintendent Nishan Singh M

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Himachal suffered losses after implementation of GST: CM Sukhu
GST
Dated:- 9-6-2025
PTI
Shimla, June 9 (PTI) Himachal Pradesh has suffered losses after the implementation of the Goods and Service tax (GST) as the state with a population of 75 lakh, is not a consumer state, Chief Minister Sukhvinder Singh Sukhu said on Monday.
Talking to PTI Videos here, he said that “there has been no advantage to us after GST as we are not a consumer state and states such as Uttar Pradesh, Bihar and West Bengal have benefitted from the GST.” “Our population is 75 lakh and we have suffered losses following GST's implementation despite being the biggest pharma hub, there has been no benefit as far as industry is concerned. Earlier we used to

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d Chitkul in Kinnaur district, along with selected areas in Lahaul-Spiti.
Access to these areas, which previously required special permissions from the ITBP and Indian Army due to their strategic locations and security, has now been eased under revised protocols and as per the new guidelines, local residents and bona-fide tourists can now visit these locations by presenting valid identity documents.
The ITBP and Army will continue to facilitate smooth and secure movement in alignment with prescribed protocols. The initiative is expected to strengthen local infrastructure, enhance livelihood opportunities through responsible tourism, and foster a deeper sense of National integration for communities residing in remote tribal belts.
“Pun

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Tax Authorities Validated in Search and Attachment Order, Petitioner Granted Opportunity to File Specific Objections Within Two Weeks
Case-Laws
GST
HC upheld the search authorization and attachment orders issued by State Tax authorities. The court found that the Commissioner's delegation of powers to the Assistant Commissioner was valid under the order dated 15.01.2018. While not adjudicating on the merits of the provisional attachment, the HC directed the respondent authorities to expe

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Electricity Transmission Utility Services Deemed Taxable When Modifying Infrastructure at Third-Party Request Under GST Regulations
Case-Laws
GST
The AAR ruled on GST applicability for electricity transmission utility services. The key findings are: shifting/raising transmission towers at third-party request constitutes a taxable supply under service category “agreeing to do an act” (HSN 999792). The services are not transmission-related but infrastructure modification services. The sup

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Motor Vehicle Exhaust After-Treatment System Classified as Automotive Part Under Tariff Heading 8708 for Emission Compliance
Case-Laws
GST
AAR ruled that the Exhaust After-Treatment System (ATS) is classifiable under tariff heading 8708 for motor vehicle parts. The system is specifically designed for particular motor vehicles, cannot function independently, and is manufactured per original equipment manufacturers' specifications. The ATS is tailor-made to fit precisely within a vehicle'

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Developer's Services to Housing Society Trigger GST Liability Based on Market Value of Comparable Property Transactions
Case-Laws
GST
AAR held that construction services rendered by developer to society members in exchange for development rights constitute a taxable supply under GST. The taxable value shall be determined by the market value of similar flats sold to independent buyers. GST liability is payable by the promoter on unsold flats at the time of completion certificate, with ta

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Infosys gets huge relief on GST as DGGI closes Rs 32,400 cr pre-show cause notice
GST
Dated:- 7-6-2025
PTI
New Delhi, Jun 7 (PTI) In a major relief for Infosys, the Director General of GST Intelligence has closed pre-show cause notice proceedings against the company for financial years 2018-19 to 2021-22 involving a staggering Rs 32,403 crore in GST dues.
The latest move effectively ends nearly a year-long GST saga for India's second-largest IT services firm.
Mid-last year, the goods and services tax (GST) authorities had slapped Rs 32,403 crore notice on Infosys for services availed by the company from its overseas branches for five years starting 2017.
The GST demand, in fact, exceeds Infosys's annual profits (net profit

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ved and responded to a pre-show cause notice issued by DGGI for the period July 2017 to March 2022 on the issue of non-payment of IGST under Reverse Charge Mechanism.
“The GST amount as per the pre-show cause notice for this period was Rs 32,403 crore. The company had on August 3, 2024 received a communication from DGGI closing the pre-show cause notice proceedings for the financial year 2017-2018. With the receipt of today's communication from DGGI, this matter stands closed,” Infosys said.
In July last year, Infosys had informed that Karnataka State GST authorities issued a pre-show cause notice for payment of GST of Rs 32,403 crores for the period July 2017 to March 2022 towards the expenses incurred by overseas branch offices of Inf

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nfosys has paid all its GST dues and is fully in compliance with the central and state regulations on this matter,” the company had contended.
The document sent to Infosys by GST authorities at that point had reportedly said, “In lieu of receipt of supplies from overseas branch offices, the company has paid consideration to the branch offices in the form of overseas branch expense. Hence, M/s Infosys Ltd, Bengaluru is liable to pay IGST under reverse charge mechanism on supplies received from branches located outside India to the tune of Rs 32,403.46 crores for the period 2017-18 (July 2017 onwards) to 2021-22.” The Directorate General of GST Intelligence in Bengaluru had been of the opinion that Infosys did not pay the Integrated-GST (

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Citing CAG data, Jagan claims Andhra's fiscal performance indicates 'distress'
GST
Dated:- 7-6-2025
PTI
Amaravati, June 7 (PTI) YSRCP chief YS Jagan Mohan Reddy on Saturday cited the CAG's data for the month of April and claimed Andhra Pradesh's fiscal performance indicates 'distress'.
The former chief minister noted that the figures released by CAG for the month of the April 2025 convey the 'real picture'.
“The State GST revenues for the first month of this financial year (April 2025) demonstrated contraction to the tune of 24.20 percent, when compared to the April 2024,” he said in a post on 'X'.
Though the TDP-led NDA government on May 1 proclaimed that net GST collection of the state government for the month of April 2025

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said this is a regular process and net GST revenues would be arrived at after accounting for all these adjustments, and added that it was the case in the previous years as well.
“The May 1 press release says that net GST collection is Rs 3,354 crore for April 2025. Now, they (govt) say that Rs 796 crore is adjusted. One can clearly understand that this is nothing but a cover up after truth about the GST revenue is brought to light by the CAG,” said Reddy.
Further, the opposition leader observed that quite contrary to what the NDA alliance government had suggested, the figures released by CAG indicate that the 'trend of economic sluggishness' is more pronounced in April with the tax revenues dropping by 12.21 percent and non-tax revenues

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Barring of GST Return on expiry of three years
GST
Dated:- 7-6-2025

As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (T

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Advisory regarding non-editable of auto-populated liability in GSTR-3B
GST
Dated:- 7-6-2025

1. GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/ GSTR-1A/ IFF. As of now taxpayers can edit such auto populated values in form GSTR 3B itself.
2. With introduction of form GSTR 1A, taxpayer now has a facility to amend their incorrectly declared outward supplies in GSTR-1/IFF through GSTR-1A, allowing th

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GST Notification Limits Preferential Tax Rate to Select Towers A, B, C in Residential Project Under Specific Conditions
Case-Laws
GST
The AAR determined that the applicant's residential project did not fully qualify as an “ongoing project” under the GST notification. Only towers A, B, and C were eligible for the 12% GST rate (net 8% after land deduction) with input tax credit, subject to specified conditions. Projects initiated after 01.04.2019 were ineligible for the previous tax struc

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Tamil Nadu Housing Board Cannot Retroactively Charge Additional GST After Advertising Inclusive Prices in Property Sales
Case-Laws
GST
HC ruled that TNHB cannot claim additional GST from petitioners after advertising and executing agreements with an inclusive price. The court held that TNHB, being in a dominant drafting position, cannot retroactively demand extra payment. Petitioners who paid the full advertised price are entitled to sale deeds without further GST charges. Those who pai

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Fraudulent ITC Claim Rejected: Petitioner Directed to Pursue Appellate Remedy with Mandatory Pre-Deposit Under Section 107
Case-Laws
GST
HC dismissed the writ petition involving fraudulent Input Tax Credit (ITC) availment. The Court held that adequate notice was provided to the Petitioner and, given the fraudulent nature of the case and potential impact on the GST regime, writ jurisdiction would not be exercised. The Petitioner was granted permission to file an appellate remedy by 15th

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Fraudulent ITC Claim Rejected: Petitioner Directed to Pursue Appellate Remedies Under Section 107 of CGST Act
Case-Laws
GST
HC dismissed the writ petition involving fraudulent Input Tax Credit (ITC) availment, declining to exercise judicial review. The court emphasized the significant impact on GST regime and exchequer, directing the petitioner to pursue appellate remedies under Section 107 of CGST Act, 2017. The petitioner was granted liberty to file an appeal by 15th July, 2025, with

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GST Proceedings Quashed: Procedural Lapses and Failure to Communicate Order Invalidate Administrative Action
Case-Laws
GST
HC quashed GST proceedings initiated against petitioner due to procedural irregularities in order issuance. The court found a violation of natural justice principles as the respondents failed to upload the GST DRC-07 order on the portal or communicate it to the petitioner on the date of its passing. The absence of proper communication and upload of the order rendere

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Jurisdictional Defect Invalidates Tax Notice: Procedural Fairness Mandates Fresh Examination of ITC Reversal
Case-Laws
GST
HC held that the impugned notice and order were quashed due to lack of jurisdictional propriety. The respondent-Authority failed to provide adequate intimation regarding ITC reversal, and the petitioner demonstrated genuine unawareness of procedural requirements. The Court remanded the matter back to the Adjudicating Authority to conduct a de novo examination of ITC

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Manual CGST Rule 97A Refund Applications Valid Despite Electronic Filing Requirement
Case-Laws
GST
HC held that manual refund applications under CGST Rules are maintainable. The court invalidated the tax authority's rejection of a 100% EOU's input tax credit refund application solely on grounds of manual filing. Relying on Rule 97A's non-obstante clause, the court determined that manual applications are valid, and electronic filing is not the exclusive method. The impugned order dated 1

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Tax Proceedings Require Separate Annual Orders, Court Mandates Individual Determinations for Each Financial Year from 2017 to 2024
Case-Laws
GST
HC directs second respondent to issue separate orders for each financial year in tax proceedings. The court mandates individual determinations for FY 2017-2018 through 2023-2024, finding composite orders legally improper. Petitioner is granted one month to file reply for FY 2022-2023 and 2023-2024. The court references precedent establishing re

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Logistics Services Classified as Rental Without Ownership Transfer Under GST Notification 11/2017 at 18% Rate
Case-Laws
GST
AAR determined that the applicant's Vehicle Leasing and Logistics Management Services do not involve transfer of vehicle ownership. The services encompass comprehensive logistics support including vehicle management, maintenance, replacement, loading/unloading, and transportation. The services are classified under HSN/SAC 997319 as residual entry for leasing or ren

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Labor Contract for Housing Project Fails GST Exemption Test, Triggering 18% Tax Rate Under Notification 12/2017
Case-Laws
GST
The AAR determined that the taxpayer's labor contract service for constructing 380 flats does not qualify as a pure labor service under Pradhan Mantri Awas Yojana. Despite being a sub-contract with a builder, the agreement involves supplying machines and materials beyond labor, rendering it ineligible for GST exemption under Notification No. 12/2017. Consequently

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