Goods and Services Tax

Lack of reasoning in court order violates principles of natural justice.
Case-Laws
GST
The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply cannot supplement the main order under challenge by assigning reasons when the main order itself does not contain any reasons. The Supreme Court has emphasized the need for courts, quasi-judicial, or administrative authorities to provide r

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Utility companies' ancillary services under scrutiny for tax exemption eligibility.
Case-Laws
GST
Dispute centered on whether exemption granted for transmission or distribution of electricity extends to ancillary services offered by utility companies. Court ordered stay on penalty proceedings until Supreme Court delivers judgment on exemption applicability to ancillary services. If ruled against assessee, penalty imposition to be independently evaluated based on governing principles. Pe

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Gross and Net GST revenue collections for the month of Oct, 2024
GST
Dated:- 1-11-2024

Please click on the link below to view the gross and net GST revenue collections for the month of October, 2024.
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Document 1
Oct-2023
GST Gross and Net Collections (Amount in crores) October 2024
GST Collections
YTD
Monthly
A
B
Oct-2024 % Growth
C
D = C/B-1
Oct-2023
E
Oct-2024 % Growth
F
G = F/E-1
A.1. Domestic
CGST
30,062
33,821
2,15,846 2,37,373
SGST
38,171
41,864
IGST
49,188
54,878
2,70,777
3,11,091 3,51,963
2,94,365
CESS
11,162
11,688
75,940
Gross Domestic Revenue
1,28,582
1,42,251
10.6%
8,73,654
81,437
9,65,138
10.5%
A.2. Imports
IGST
42,127
44,233
CESS
1,294
862
Gross Import Revenue
43,421
45,096
3.9%
2,83,841
7,017
2,90,857
3,02,524
6,779
3,09,303
6.3%
A.3. Gross GST Revenue (A.1+A.2)
CGST
30,062
33,821
2,15,846
2,37,373
SGST
38,171
41,864
2,70,777 2,94,365
IGST
91,315 99,111
5,94,931
CESS
12,

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,248
8,88,219
10.7%
C.2 Net Revenue Customs (GST) (A.2 – B.2)
IGST
CESS
Net Customs Revenue
33,311
1,127
34,438
35,628
660
36,288
5.4%
2,26,705
5,957
2,32,662
2,33,681
5,693
2,39,374
2.9%
C.3 Net Revenue (C.1+C.2))
CGST
28,292 31,300
1,98,343
2,17,950
SGST
35,935 38,717
2,49,083
2,70,125
IGST
79,297 85,969
5,06,746
5,54,305
CESS
12,143 12,055
80,739
Total Net GST Revenue
1,55,668 1,68,041
7.9% 10,34,911
85,213
11,27,593
9.0%
Table 1: State-wise growth of GST Revenues during October, 2024¹
(Rs. in crore)
State/UT
Oct-23
Oct-24
Growth (%)
Jammu and Kashmir
593
608
2%
Himachal Pradesh
885
867
-2%
Punjab
1,981
2,211
12%
Chandigarh
210
243
16%
Uttarakhand
1,834
1,834
0%
Haryana
8,716 10,045
15%
Delhi
7,754
8,660
12%
Rajasthan
4,046
4,469
10%
Uttar Pradesh
8,964
9,602
7%
Bihar
1,406
1,604
14%
Sikkim
326
333
2%
Arunachal Pradesh
87
58
-33%
Nagaland
49
45
-8%
Manipur
70
67
-5%
Mizoram
39

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23-24 2024-25 Growth
1,762
1,765
0%
4,817
5,143
7%
Himachal Pradesh
Punjab
1,546
1,597
3%
3,302
3,603
9%
4,903
5,342
9%
13,115
13,551
3%
Chandigarh
389
429
10%
1,342
1,346
0%
Uttarakhand
3,139
3,393
8%
4,890
5,349
9%
Haryana
11,637
13,472
16%
20,358
22,973
13%
Delhi
9,064
10,415
15%
18,598
20,902
12%
Rajasthan
9,859
10,418
6%
22,571
24,541
9%
Uttar Pradesh
18,880
20,508
9%
42,482 48,733
15%
Bihar
4,731
5,153
9% 15,173
16,290
7%
Sikkim
297
217
-27%
629
549
-13%
Arunachal Pradesh
378
330
-13%
1,155
1,068
-7%
Nagaland
177
165
-7%
619
611
-1%
Manipur
210
232
10%
659
702
7%
Mizoram
168
170
1%
573
562
-2%
Tripura
299
312
4%
928
1,005
8%
Meghalaya
353
363
3%
988
1,049
6%
Assam
West Bengal
Jharkhand
Odisha
3,428
3,703
8%
8,470
8,985
6%
13,799
14,128
2%
24,607
26,650
8%
5,152
5,075
-1%
7,128
8,188
15%
9,374
10,377
11%
12,723
15,035
18%
Chhattisgarh
4,

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ise/ Approving Authority wise Domestic Collection
Period Apr-24 to Oct-24
Collection by Central Formations
Collection by State Formations
TOTAL
(Rs. In Crores)
Growth in
2024-25 (upto Oct-24)
on 2023-24 (upto Oct-23)
State Code
State
No.of GSTINS
as on 31st
No.of GSTINS as
CGST
SGST
IGST
CESS
TOTAL
on 31st Oct
CGST
SGST
IGST
CESS TOTAL
CGST
SGST
IGST
CESS
TOTAL
CENTER STATE TOTAL
Oct 2024
2024
1 Jammu and Kashmir
2 Himachal Pradesh
3 Punjab
4 Chandigarh
57,514
48,990
1,71,797
446
673
667
29
501
692
1,448
1,608
2,419
2,557
162
182
1,814
2,649
6,746
91,696
80,165
2,34,797
810
646
2,121
1,092
905
503
55
2,460
1,255
1,765
1,170
1,937
7
3,495
1,147
1,597
3,385
83
15
2,923
3,523
128
8,696
3,729
5,342
13,489
151
5 Uttarakhand
6 Haryana
Delhi
88,791
1,033
196
1,577
421
4
773
2,819
16
2,34,019
4,371
5,714
21,208
415
65
5,445
18,418
1,17,699
172
232
501
12
918
323
429
31,707
3,17,436

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.9%
6.6% -5.9% 0.8%
12 Arunachal Pradesh
7,978
94
113
40
40
13 Nagaland
4,439
56
72
20
14 Manipur
5,957
45
62
17
15 Mizoram
16 Tripura
3,578
53
71
17
13,456
105
130
36
06000
247
11,422
176
217
53
1
448
270
330
93
1
694
-19.1% -4.3%
-10.2%
154
6,535
74
92
44
9
219
130
165
64
15
374
3.6% -17.3% -9.8%
124
9,260
120
170
39
0
328
165
232
56
0
452
-11.4% 26.6% 13.3%
141
5,214
71
100
11
1
182
124
170
28
1
323
28.5% -5.3% 7.0%
271
19,531
144
182
50
2
378
248
312
86
2
648
17 Meghalaya
12,574
96
118
261
1
476
18,928
203
245
270
6
724
299
363
531
7
1,200
18 Assam
1,01,957
1,206
1,558
908
589
4,262
1,28,390
1,737
2,144
1,633
283
5,798
19 West Bengal
3,10,389
4,637
5,906
4,831
898
20 Jharkhand
90,266
1,499
1,977
4,773
228
16,274
8,477
4,56,340
6,863
8,221
5,379 2,305
21 Odisha
1,49,579
4,135
4,744
5,870
302
15,051
22 Chattisgarh
77,340
2,099
2,496

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,478 3,844 5,075 7,512 4,523
19,857 8,611 10,377 10,178 5,743
4,204 4,963 7,697 4,359
7,820 7,098 4,461
25,898
3,703
2,541
873
10,059
8.8% 6.3% 7.3%
-9.9% -8.5%
17.4% 13.0%
-9.0%
14.8%
39,041
20,955
34,908
21,223
25,626
6.6% 7.8%
7.3%
434
64,324
25,822 34,047 10,454
1,451
26,251 4,840
1,772
71,228 14,555
1
1,408
25
4
3
0
2,941
3,831
1,609
20
8,401
6,745
11,439
5,096
36,115
6,89,266
11,051
15,402
12,077
433
38,962
19,673
34 Puducherry
9,626
81
126
295
2
505
15,051
126
190
839
4
1,160
207
8,529
26,359
316
3,748
37
23,516
5,529
78,645
2,550
2,06,141
91,348
4,032
9
19,059
75,078
1,134
6
35 Andaman and Nicobar Islands
2,616
66
78
16
0
161
3,265
32
45
17
0
94
99
123
33
0
36 Telangana
2,23,832
4,571
5,599
4,896
2,662
17,729
3,09,097
5,010
6,490
5,743
952
18,195
9,581
12,089
10,639
3,615
1,664
255
35,924
37 Andhra Pradesh
1,76,254
3,478
4,449
5,421
1,631
14,980
2,44,326

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Ladakh
GST
Dated:- 30-10-2024

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The above-said functionality

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on as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail.
6. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Ladakh.
7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
8. At the time of the visit of GSK, the applicant is required to carry the following details/documents
(a) a copy (hard/soft) of the appointment confirmation e-mail
(b) the details of jurisd

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Bail Granted to Accused in GST Evasion Case for Rs. 8.90 Crore; Court Considers Partial Payment and Personal Liberty.
Case-Laws
GST
The court granted regular bail to the accused in a case involving evasion of GST u/ss 132(1)(d) etc. of the Central Goods and Services Tax Act, 2017. The allegations were that the accused caused a loss of Rs. 8.90 crore, collected as GST from various firms but not deposited with the government. The accused had already deposited Rs. 60 lakh and expressed wil

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Tax evasion allegations: GST fraud probe, parallel proceedings allowed.
Case-Laws
GST
Validity of show cause notice u/s 74(1) of CGST Act, 2017 and Section 20 of IGST Act, 2017 for tax evasion and concealment. Parallel proceedings by DGGI, Haryana GST Intelligence Unit, and Assistant Commissioner, CGST. Petitioner alleged excess ITC availed but not reflected in GSTR-2A, indicating wrongful availment. Court held issuance of notice u/s 73 and dropping it does not prevent proceedings u/s 7

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Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessments for 2017-18 to 2020-21 for reconsideration on 10% payment.
Case-Laws
GST
Petitioner challenged impugned orders, recovery notices and bank attachment notice due to mismatch between GSTR-3B and GSTR-2A. Court accepted petitioner's contention of error in filing GSTR-3B, supported by certificate. Considering respondent's submission, Court set aside four assessment orders for 2017-18 to 2020-21, remanding matters to S

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High Court validates using Electronic Credit Ledger for pre-deposit payment under GST appeals.
Case-Laws
GST
The High Court quashed the impugned letter directing payment of pre-deposit through Electronic Cash Ledger, holding that utilizing the Electronic Credit Ledger for pre-deposit payment u/s 107(6)(b) of the CGST Act is valid. The court ordered the petitioner's appeal to be heard on merits, considering the pre-deposit payment from the Electronic Credit Ledger as sufficient complianc

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Improper tax demand without fair hearing opportunity. Petitioner rectified excess input tax credit claimed.
Case-Laws
GST
Non-application of mind by respondent and violation of principles of natural justice. Petitioner unable to file immediate reply due to authorized person's illness. Excess ITC availed rectified/reversed in subsequent monthly returns and GSTR-3B filed. Respondent passed impugned orders for tax liability, penalty, and interest without considering rectification. Petition

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Petitioner's right to reply and hearing denied, violating natural justice; court sets aside order, demands fair reconsideration.
Case-Laws
GST
Violation of principles of natural justice occurred as the valuable right of the petitioner to defend through a reply and right to personal hearing was denied. The finding that the petitioner failed to submit a reply is factually incorrect as the reply was received by the respondents, evident from the portal recording “Reply furnished, pending fo

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Court Orders Refund of Pre-Deposit for Input Tax Credit in Tamil Nadu VAT Case; Freight Charges Excluded from Taxable Value.
Case-Laws
GST
The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges collected by the petitioner from customers into the taxable value of Ready Mix Concrete (RMC) supplied cannot be grounds for denying refund. The pre-deposit amount debited in returns for t

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Clerical error in GSTR-1 filing, rectification ordered; authorities to consider revised representation expeditiously.
Case-Laws
GST
The petitioner was directed to resubmit the representation to rectify the clerical mistake of wrongly filing details under Column B2C instead of Column B2B in the GSTR-1. The respondents were instructed to consider the revised representation and pass appropriate orders on merits expeditiously, preferably within three months, strictly following Circular No.

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Non-speaking order on ITC mismatch and GST return discrepancies set aside, remanded for fresh hearing.
Case-Laws
GST
The High Court found the order passed by the authority to be violative of principles of natural justice as it was a non-speaking order that failed to address the objections raised by the petitioner. The issues involved input tax credit mismatch between GSTR-3B and GSTR-2A/GSTR-5, and discrepancies between GSTR-1 and e-way bill outward supplies. The impugned order was set

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Unblocking ITC & revocation of GST registration suspension: Taxpayer's relief through legal remedy.
Case-Laws
GST
In this legal case, the court addressed the issue of unblocking Input Tax Credit (ITC) and revocation of suspension of registration. The court granted liberty to the petitioner to make a representation to the concerned authority regarding the Input Tax Credit that was blocked due to suspension of registration. If such a representation is filed, the authority must pass an app

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Barring of GST Return on expiry of three years
GST
Dated:- 29-10-2024

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 5

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Secondment of employees and expats: No invoicing, no tax liability – Circular prevails.
Case-Laws
GST
In cases involving secondment of employees and placement of foreign expatriates to assist functions, the value ascribed to supply of goods and services is regulated by Rule 28 of Central Goods and Services Tax Rules, 2017. Despite payments made, no invoices were raised by entities for services provided by related foreign entities. The Circular's stance treating value as 'Nil' in such ca

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Bail Denied in Fraud Case Involving Fake GST Firms and Unauthorized Use of PAN, Aadhaar; Economic Impact Cited.
Case-Laws
GST
Economic offenses involving large-scale fraud, money laundering, and corruption are viewed seriously as they affect the economic fabric of society. The present case relates to registration of fake GST firms using the informant's PAN and Aadhaar cards without consent, resulting in illegal profits through fund transfers to other accounts, creating a money trail of

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Bail Denied in Major Economic Crime Case Involving Fraud, Money Laundering, and Fake Firm Registrations.
Case-Laws
GST
Economic offences involving large-scale fraud, money laundering, and corruption are viewed seriously as they impact the economic fabric of society. Bail may be denied in such cases, especially if the accused holds a position of influence or power. This case involves a money trail of crores resulting from the registration of fake firms using Aadhaar and PAN cards, affect

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Failed prosecution against company MD for alleged tax evasion; no active role found. Court allows probe sans coercive steps for 6 weeks.
Case-Laws
GST
Petition challenging initiation of criminal proceedings against petitioner, Managing Director of a company, for alleged tax evasion by misrepresenting vehicle ownership to evade motor vehicle tax. Court observed petitioner not directly involved in alleged forgery or alteration of documents by educational society. Petitioner having fixed a

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Vouchers as Movable Property: GST Applied to Trading and Facilitation of Vouchers as Goods and Services.
Case-Laws
GST
Vouchers are instruments representing value that facilitate supply of goods or services. They qualify as movable property and constitute 'goods' under GST laws. Trading in vouchers for consideration amounts to supply of goods u/s 7(1)(a) of CGST Act. When vouchers represent right to receive goods/services at future date without physical exchange, trading activity involv

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Appellate authority denied fair hearing by dismissing appeal for signatory defect without allowing rectification.
Case-Laws
GST
Appellate authority erred in dismissing appeal solely on ground of lack of authorisation of signatory, without affording opportunity to establish authorisation or provide resolution conferring necessary powers. Such denial violates principles of natural justice, fair play, and unduly burdens court's docket. Impugned order set aside, appeal restored for fresh co

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Penalty quashed for GST violation due to denial of natural justice by ignoring hearing request.
Case-Laws
GST
Order quashing penalty levied u/s 130 of GST Act due to violation of principles of natural justice. Authority failed to address petitioner's request for personal hearing beyond specified date, thereby passing order without considering petitioner's prayer. Once a request for alternate hearing date was made, authority was obligated to either grant or decline it explicitly. Failure

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High Court dismisses writ against tax order due to failure to file appeal within time limit.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner challenging the validity of the order determining the amount of tax u/s 74 of the U.P. G.S.T. Act, 2016. The court observed that a coordinate bench had previously directed the petitioner to avail the remedy of appeal within the limitation period from the date of the order. However, the petitioner failed to file the

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Tax evasion suspected due to excess stock found in survey, proceedings initiated under GST Act sections 73/74.
Case-Laws
GST
Excess stock found during survey triggers proceedings u/ss 73/74 of the GST Act, not Section 130. The authority noted excess stock by eye estimation without physical verification or video recording. The High Court held that if excess stock is found, proceedings u/ss 73/74 should be initiated, not Section 130 read with Rule 120. The impugned orders initiating proce

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Uttar Pradesh GST order quashed for denying personal hearing, violating natural justice.
Case-Laws
GST
Order challenged u/s 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 quashed due to denial of opportunity for personal hearing, violating principles of natural justice. Relying on coordinate Bench judgment in Mahaveer Trading Company case, where impugned order was held unsustainable for being passed in gross violation of fundamental principles of natural justice. Factual ma

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