Goods and Services Tax

Taxpayer contests excess ITC claim, GSTR mismatch; seeks natural justice opportunity.
Case-Laws
GST
ITC availed in excess of credit reflected in GSTR-2A, mismatch between GSTR-3B and GSTR-2A, ITC not reversed based on GSTR-2A debit, non-generation of e-way bill. Petitioner seeks opportunity to explain discrepancies, invoking principles of natural justice. High Court set aside impugned order, directed petitioner to deposit 25% of disputed tax after adjusting Rs. 1,00,000 already paid wit

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Judicial review of tax authority's order for procedural flaws & lack of due process. Partial deposit ordered, fresh hearing granted.
Case-Laws
GST
Impugned proceedings challenged for exceeding scope of show cause notice, non-consideration of submissions during investigation and payments made, gross non-application of mind to material facts, and violation of natural justice principles. Impugned order set aside, petitioner directed to deposit 25% of disputed tax within two weeks, tax alre

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Court overrules tax authority's order for denying Input Tax Credit without hearing petitioner's objections.
Case-Laws
GST
Impugned order set aside due to violation of principles of natural justice. Input Tax Credit disallowed without considering petitioner's objection. Petitioner granted final opportunity to appear before respondent authorities with supporting materials on specified date and time to present case. If opportunity not availed, impugned order revived. Petition disposed.

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High Court Overturns Dismissal; Firm to Get Reconsideration Due to Hearing Breach Under CGST Act.
Case-Laws
GST
The High Court quashed the orders dismissing the appeal filed by the petitioner firm on grounds of limitation and the order passed u/s 73(9) of the Central Goods and Services Tax Act, 2017. The managing partner of the petitioner firm was critically ill with cancer from March to August 2022, and the firm had uploaded returns for March, April, and May 2022. However, the responde

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Fly Ash Blocks attract 5% GST rate regardless of fly ash content percentage. Clarified by Circular 179/11/2022-GST.
Case-Laws
GST
Fly Ash Blocks are classifiable under Entry No. 225B of Schedule-I, attracting a GST rate of 5%, as per the clarification issued by Circular No. 179/11/2022-GST dated 03.08.2022. The condition of 90% or more fly ash content applies only to Fly Ash Aggregate and not to Fly Ash Bricks or Fly Ash Blocks. Consequently, the orders passed by the Advance Ruling Auth

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Cancellation order quashed for lack of hearing & reasons; remanded for fresh decision after due process.
Case-Laws
GST
Order of cancellation of registration passed by Assessing Officer upheld by dismissing appeal on limitation ground challenged for not providing opportunity of hearing and without assigning reasons for cancellation, violating principles of natural justice. Court quashed orders and remanded matter to Assessing Officer at show cause notice stage, directing registration to

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IGST on Ocean Freight in FOB Transactions Invalidated; Notification Challenged and Annulled as Unconstitutional.
Case-Laws
Customs
Entry No. 10 of Notification No. 10/2017- Integrated Tax (Rate) dated 28.6.2017 was challenged as ultra-vires the IGST Act and Articles 14 and 265 of the Constitution, even for imports on FOB basis. The court held that IGST u/s 5(1) is leviable on the value determined u/s 3 of the Customs Tariff Act, 1975, at the point when customs duties are levied u/s 12 o

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Revenue Authorities Violated Natural Justice by Blocking Credit Ledger Without Hearing, Lacking Independent Verification.
Case-Laws
GST
The High Court held that the revenue authorities committed grave illegality by not granting pre-decisional hearing to the appellants before blocking their Electronic Credit Ledger u/r 86A of CGST Rules, violating principles of natural justice. The Court observed that although Rule 86A doesn't expressly provide for pre-decisional hearing, it has to be re

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Renting non-residential property by unregistered to registered attracts reverse charge IGST from Oct 2024.
Notifications
GST
The notification seeks to amend Notification No. 10/2017-Integrated Tax (Rate) under the IGST Act to include service by way of renting any property other than residential dwelling by an unregistered person to a registered person under reverse charge mechanism. This amendment will come into force from 10th October, 2024. The notification inserts a new serial number

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Tax on rental income from commercial properties to be paid by tenant under reverse charge.
Notifications
GST
This notification amends the Notification No. 13/2017-Central Tax (Rate) to bring the service of renting any property other than residential dwellings under the reverse charge mechanism (RCM) for Goods and Services Tax (GST). Any registered person receiving such rental services from an unregistered person will be liable to pay GST under RCM. The amendment comes into effect from 1

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IGST Amendment: Exemptions for Airline Services, Electricity Utilities, R&D, and Vocational Training Effective 2024.
Notifications
GST
This notification seeks to amend the Integrated Goods and Services Tax (IGST) rate notification to exempt certain services from IGST. It inserts new entries exempting import of services by an airline company's Indian establishment from its related entities abroad without consideration, subject to conditions. Services incidental to electricity transmissio

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GST Exemption Updates: Electricity, R&D, Education, and Skill Development Services Now Tax-Free.
Notifications
GST
This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are: exempting services related to providing metering equipment, testing, releasing electricity connections, shifting meters, issuing duplicate bills by electricity transmission and distribution utilities; exempting re

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5% IGST on Helicopter Seat Sharing Flights, No Input Tax Credit.
Notifications
GST
The notification amends serial number 8 of the Integrated Goods and Services Tax (IGST) rate notification. It inserts a new item (ivb) under column (3) for “Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis” with a rate of 5% under column (4). However, input tax credit on goods used for providing this service cannot be availed as per the conditi

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Helicopter Passenger Transport Gets 2.5% CGST subject to no ITC.
Notifications
GST
This notification amends Serial No. 8 of Notification No. 11/2017-Central Tax (Rate). It inserts a new item (ivb) under Serial No. 8, levying 2.5% CGST on “Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis”, with the condition that input tax credit on goods used for supplying this service is not availed. Item (vii) under Serial No. 8 is also ame

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Reverse charge GST on metal scrap purchases from unregistered suppliers from Oct 2024 under tariff heads 72-81.
Notifications
GST
This notification to introduce reverse charge mechanism (RCM) on supplies of metal scrap under specified tariff headings. Any registered person procuring metal scrap from unregistered suppliers will be liable to pay GST under reverse charge. The amendment inserts a new entry in the notification specifying tariff headings 72 to 81 covering metal scrap, with re

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Revised CGST Rates: Medicines@2.5%, Snacks@6%, Seats@9%/14%, Effective 10/10/24.
Notifications
GST
This notification amends the CGST Rate Schedule u/s 9(1) of the Central Goods and Services Tax Act, 2017. It inserts three new items (Trastuzumab Deruxtecan, Osimertinib, Durvalumab) under the 2.5% tax rate schedule. It adds extruded or expanded savoury/salted products under the 6% tax rate. It modifies the 9% rate schedule by substituting the entry for un-fried/un-cooked snack pellets and

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Late fee waiver for delayed filing of TDS returns under GST.
Notifications
GST
This notification supersedes an earlier notification No. 22/2021-Central Tax, except for actions taken before supersession. It waives the late fee payable u/s 47 of the Central Goods and Services Tax Act, 2017 by registered persons required to deduct tax at source u/s 51, for failure to file FORM GSTR-7 from June 2021 onwards. The late fee exceeding Rs. 25 per day of delay is waived, subject to a maximum of R

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New Procedure for Correcting Denied Input Tax Credit Orders; Applications Open for Six Months, Officer Decision in Three.
Notifications
GST
Central Government notifies special procedure for rectification of orders issued u/ss 73, 74, 107, 108 confirming demand for wrong availment of input tax credit. Registered persons against whom such orders have been issued can file application electronically within six months for rectification if input tax credit is now available u/s 16(5) or 16(6),

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Amnesty for interest & penalty on CGST dues: Pay by 31.03.2025 for notices u/s 128A, 6 months for Sec 74 orders.
Notifications
GST
This notification specifies the respective dates by which registered persons must make payment for tax payable as per notice, statement or order to qualify for waiver of interest and penalties u/s 128A of the CGST Act. For registered persons issued notice/statement/order u/s 128A clauses (a), (b) or (c), the date is 31.03.2025. For those issued notice u/s 74

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Union Minister of State for Finance Shri Pankaj Chaudhary inaugurates GST Bhawan at Nangal Raya, Janakpuri, Delhi
GST
Dated:- 9-10-2024

Shri Chaudhary asks CBIC to showcase how the Government is helping taxpayers by simplifying tax compliance
CBIC's large-scale expansion in office and residential infrastructure reflects growth of the department over the years: CBIC Chairman
Union Minister of State for Finance Shri Pankaj Chaudhary inaugurated the state-of-the-art Goods and Services Tax (GST) office building in Nangal Raya, Delhi. Representing a significant milestone in the government's commitment to improve tax administration and enhance public service, this new facility will serve as the official complex for various CGST De

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broadened the tax base; on the other, it highlighted the urgent need to enhance the operational capacity of central GST structures.
Shri Chaudhary further elaborated that as a significant contributor to the national exchequer, the effectiveness of GST in Delhi has a direct impact on overall tax revenue and the economic vitality of the country and advised officers to specially ensure in their interactions with MSMEs, that they not only remind them of their obligations but also showcase how the Government is helping them by simplifying tax compliance. The Union Minister of State also advised officers to use simple & clear communication with the taxpayers.
While delineating the modern and advanced facilities installed in the building, the Un

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years (2014-24), approvals have been received for infrastructure projects costing over ₹4,000 crore. Not only have approvals been secured, but the pace of construction on the ground has been unprecedented. He mentioned projects such as NACIN Palasamduram; Office and residential complex at Wadala, Mumbai, and Hyderabad. Shri Aggarwal said that all projects are being closely monitored by the CBIC.
While discussing the GST Bhawan at Nangal Raya, Shri Aggarwal emphasised that with its advanced facilities, including air-conditioned offices, modern workspaces and 24×7 security arrangements, it will streamline the work of our officers while offering greater convenience to taxpayers. One of the building's key advantages is its proximity

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Tax dept adjudication order quashed for violating natural justice, non-application of mind.
Case-Laws
GST
Writ petition challenging adjudication order for recovery of inadmissible income tax return with interest and penalty. Court found non-application of mind and violation of principles of natural justice in the adjudication order as it failed to consider relevant documents. Writ petition dismissed solely on grounds of availability of alternate remedy, without examining merits. Court h

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High Court quashes order blocking taxpayer's credit ledger for lack of reasons and natural justice.
Case-Laws
GST
The High Court quashed the order invoking Rule 86A for blocking the Electronic Credit Ledger (ECL) of the petitioner under the CGST/SGST Rules, 2017. The impugned order lacked independent or cogent reasons and relied on reports of enforcement authorities, which is impermissible. Crucially, no pre-decisional hearing was granted, violating principles of natural justice. The or

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Free Diesel Excluded from GST Taxable Value for Goods Transport Services, Aligns with Supreme Court Rulings.
Case-Laws
GST
The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the taxable value for calculating GST. This is based on Supreme Court judgments which consistently ruled that where the service recipient provides free supplies like diesel or explosives, their value cannot be

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High Court Allows Refund of Input Tax Credit Despite Technical Objections on Bank Account Details Under CGST Act.
Case-Laws
GST
The High Court addressed the issue of refund of unutilized Input Tax Credit where remittances were received in a different branch's bank account. The Court held that establishments should be treated as distinct persons under the CGST Act, even if they are part of the same entity. The petitioner had initially not provided bank account details for its Delhi branc

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Notices and orders against deceased assessee void, violating natural justice.
Case-Laws
GST
Notices issued to a deceased person and subsequent assessment orders passed based on such notices are void ab initio, violating principles of natural justice. The High Court held that issuing notices and passing orders against a deceased assessee, without knowledge of their demise, renders the proceedings ex parte and suffers from violation of natural justice. Consequently, the impugned orders an

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