Goods and Services Tax

GST Applies to Transfer of Buildings on Government Land as Service, Not Sale; Taxed at 18% Under Schedule II of CGST Act.
Case-Laws
GST
This case deals with the classification of supply and taxability under GST for the handover of building, civil structures, and railway siding constructed by the applicant on government land to a new lessee (OMCL). The key points are: 1) The transfer of building without ownership rights in the underlying land does not constitute a 'sale' under GST. 2) Th

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New GST guidelines for corporate guarantees between related parties: valuation methods, tax treatment.
Circulars
GST – States
This circular clarifies various issues related to taxability and valuation of supply of services involving corporate guarantees provided between related persons. It covers applicability of Rule 28(2) of CGST Rules retrospectively, valuation methodologies based on amount guaranteed or actual consideration, treatment of partial loan disbursals, takeovers, co-guaran

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Only One Officer Can Initiate Tax Proceedings; No Transfers Allowed; Judicial Powers Under GST Act Confirmed.
Case-Laws
GST
The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana Goods and Services Tax Act, 2017 (HGST Act), no other proper officer can initiate proceedings on the same subject matter. The power exercised by the proper officer u/ss 69, 70, 71, and 72 of the CGST Act is judicial, and every inquiry is deemed a judicial proceeding. Issuance of a show cause notice marks the commencement of legal proceedings. The CGST Act and HGST Act do not provide for transferring proceedings from one proper officer to another.

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Registration Cancellation Conundrum: Lack of Reasons Violates Natural Justice, Impedes Business.
Case-Laws
GST
Doctrine of merger inapplicable. Cancellation of petitioner's registration without assigning reasons violates principles of natural justice. Reasons form heart and soul of judicial and administrative orders, absence renders order unjustified. Despite dismissal of appeal on ground of delay, doctrine of merger has no application considering facts. Rule 23 mandates service of noti

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Tax Liability Cleared: Court Annuls Order, Remands Case for 2017-2018 Reassessment After GST Council Extends Deadline.
Case-Laws
GST
The petitioner challenged the impugned order and recovery notice issued by the respondent, claiming that the entire tax liability had been paid by reversing the wrongly availed Input Tax Credit (ITC). The court held that the petitioner had already paid the entire tax demand and was only seeking an opportunity to file a reply to the show cause notice and pe

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Holding Co's equity capital and ECB not liable for IGST, Show Cause Notice quashed & reconsidered.
Case-Laws
GST
The High Court held that the Show Cause Notice (SCN) demanding Integrated Goods and Services Tax (IGST) on the activity of holding equity capital by the Holding Companies in the Petitioner company and on the External Commercial Borrowing (ECB) received by the Petitioner from AOSH was not properly considered. The court quashed the SCN insofar as it relates to the proposal to l

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GSTR mismatch: Firm allowed to furnish suppliers' self-declarations after ITC claim rejection.
Case-Laws
GST
Petitioner challenged assessment order for discrepancies between ITC claimed in GSTR-3B and GSTR-2A due to lack of time to furnish self-declarations from suppliers, violating natural justice principles. Court set aside impugned order, granting petitioner two weeks to file suppliers' self-declarations for reconsideration by respondent, disposing writ petition.
TMI Updates – Hi

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Trader's GST registration revived after showing bona fide delay in filing returns.
Case-Laws
GST
Petition regarding cancellation of GST registration and seeking restoration. Delay of six months in filing returns. Court found petitioner's reason for non-compliance bona fide. Petitioner directed to file pending returns with tax dues, interest, and late fee within 45 days. Cancellation of registration revoked subject to fulfilling conditions. Petition disposed.
TMI Updates – Highlights

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Court Condones Delay in Appeal, Allows Case to Proceed Despite Initial Dismissal for Wrongful Tax Credit Claim.
Case-Laws
GST
Violation of principles of natural justice by not providing sufficient opportunity to the petitioner to substantiate their claim. The respondent wrongfully availed input tax credit on the purchase of motor vehicles, reflected in GSTR-2A, and the corresponding GSTR-3B, violating Section 17(5) of the TNGST/CGST Acts. The court held that the respondent's order was p

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Accused granted bail in GST evasion case involving TMT bars supply amid lack of evidence.
Case-Laws
GST
The court granted bail to the accused in a case involving clandestine supply of branded TMT bars and evasion of GST. The prosecution's case was based solely on the statement of Rippan Kansal, with no incriminating evidence found during the search and inspection of the applicant's premises. The court considered the reliability of the statement and observed that the alleged offense is p

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Cancellation of GST registration can't be refused due to pending tax dues; court directs approval.
Case-Laws
GST
The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties, and submit details like stock register and bank statements. The court held that these grounds were untenable, as the cancellation of GST registration would not impinge upon the petitioner's liability to pay ou

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Bail Revoked for Fraudulent Tax Credit Claims; Court Finds Evidence Overlooked in Fake Invoice Scam.
Case-Laws
GST
Grant of bail involving wrongful availment of input tax credit by generating fake invoices causing wrongful gain to companies and wrongful loss to the Government. Court analyzed whether evidence available against petitioner regarding committing offense under CGST Act. Held that absence of material indicating accused petitioner as manager of firms not essential for prosecuti

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Petitioner Denied Hearing: Court Remands for Proper Tax Determination under RGST/CGST Act Due to Breach of Justice.
Case-Laws
GST
The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to an opportunity for personal hearing, as provided under the law, was violated. The court held that Section 75 of the RGST Act/CGST Act contains provisions related to tax determination. Sub-section (2) states that if an Appellate Authority, Tribunal, or Cour

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Aluminium foil containers classified under 7615 with 12% GST, refund ordered after legal battle.
Case-Laws
GST
The petitioner's products were previously classified under heading 7615 of the Customs Tariff Act, 1975, but the Department contended that some products should be classified under heading 7607. The High Court had earlier allowed the petitioner's writ petitions challenging a similar order, following the Supreme Court's order in Commissioner of Central Excise vs. Hindalco Industr

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Revocation of GST registration for non-filing returns contested; Court restores registration following precedent.
Case-Laws
GST
The case pertains to revocation of cancelled GST registration due to non-filing of returns for a continuous period exceeding twelve months. The petitioner cited the resurgence of the COVID-19 pandemic as the reason for not conducting business during that period. The High Court referred to the Suguna Cutpiece case, where GST registration was restored subject to

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Offline Bridge Tournaments Exempt from GST: AAR Rules Skill-Based Game Not a 'Specified Actionable Claim'.
Case-Laws
GST
The AAR ruled that organizing physical/offline games or tournaments of contract bridge played for money does not constitute supply of 'specified actionable claims' u/s 2(102A) of the GST Act, 2017. Contract bridge is predominantly a game of skill, not chance. The organizer neither provides an online platform nor retains any platform fee from players' contributions. Th

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Petitioner's contradictory statements on address & business led court to conclude fraud, dismissing plea against bank account attachment.
Case-Laws
GST
Petitioner challenged the provisional attachment of his bank account u/s 83 of the CGST Act by invoking the jurisdiction of the High Court under Article 226 of the Constitution. However, the Court found contradictions in the petitioner's statements regarding his permanent address and business location. Combined with the respondents' asse

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Supreme Court Clarifies Limitation Act's Application to Tax Laws, Excludes Section 5 for Delays Beyond 30 Days.
Case-Laws
GST
Section 29(2) of the Limitation Act, 1963 is applicable in relation to the period of limitation under tax laws like the Central Excise Act and the APGST Act. The Supreme Court has held that where the special law restricts the additional period for condonation of delay, it effectively excludes Section 5 of the Limitation Act by necessary implication. Section 107 o

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Bank account freeze challenged; refund process clarified. Seized laptops stolen, FIR lodged.
Case-Laws
GST
The High Court adjudicated a matter concerning refund of an amount deposited under compulsion and provisional attachment of bank accounts. The court refrained from issuing directions for refund, clarifying that the petitioners could apply for refund in accordance with law without awaiting adjudication of the show cause notice. Regarding seized articles and documents, the respondent

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Bail Granted: Accused Released Due to Delayed Trial, Uncertain Involvement, and Controlled Evidence; Personal Bonds Required.
Case-Laws
GST
The court granted bail to the accused applicant, considering the following factors: the trial has not yet commenced, the applicant's complicity is yet to be determined, relevant evidence is under the department's control, and there is no indication that the applicant's release would adversely affect the trial. Additionally, the alleged offense carri

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Petitioner seeks release of provisionally attached bank accounts, return of seized electronic devices & refund of Rs. 22 lakh after search & seizure raid.
Case-Laws
GST
Petitioner sought release of provisionally attached bank accounts, return of seized laptops, CPUs, mobile phones and documents, and refund of Rs. 22 lakh allegedly deposited during search and seizure raid. Commissioner justified freezing bank accounts through speaking order. Regarding seized devices, Commissioner directe

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Seized gold ornaments to be released upon payment of fine, as stock-in-trade exemption applies.
Case-Laws
GST
Petitioner sought implementation of Appellate Authority's order to release seized gold ornaments due to discrepancy between delivery challan quantity and actual quantity. Court held that although goods are liable for confiscation, they can be released upon payment of fine considering they are petitioner's stock-in-trade. Petitions disposed, directing release of entire 1647.970 g

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Court Upholds ITC Block; Confirms Deputy Commissioner's Jurisdiction, Dismisses Natural Justice Violation Claims.
Case-Laws
GST
The High Court dismissed the petition seeking a declaration that the blocking of Input Tax Credit (ITC) was unlawful due to lack of jurisdiction and violation of principles of natural justice. The court held that u/r 86A(1) of the OGST Rules, 2017, the Deputy Commissioner of State Taxes, being higher in rank than an Assistant Commissioner, had jurisdiction to p

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Dealer's registration cancelled for non-payment; failed to revive under amnesty by clearing dues & filing returns. Delay proves fatal for petition.
Case-Laws
GST
Appeal dismissed due to filing beyond statutory limitation period. Petitioner's registration cancelled earlier, failed to avail amnesty scheme allowing restoration upon clearing dues. Petitioner not registered dealer during intervening period, activities unmonitored, transactions unascertainable. Petitioner did not controvert a

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Tax credit availed through bogus invoices; Court upholds statutory remedy over judicial interference.
Case-Laws
GST
The High Court dismissed the appeal, upholding the Single Judge's decision to relegate the appellant to the alternative remedy of replying to the show cause notices and adjudication by the statutory authority. The Department suspected availing of input tax credit on bogus invoices, prompting the issuance of an intimation u/r 86A to prevent irregular availment. Although the

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