Goods and Services Tax

GST Exemption Changes for Maharashtra Jeevan Pradhikaran: Pre-2022 Services Exempt, Post-2022 Services at 18% Rate.
Case-Laws
GST
The key aspects covered are the applicable GST rates for services provided by the applicant to Maharashtra Jeevan Pradhikaran (MJP) as part of the Jal Jeevan Mission, based on the time of supply. Services provided before 01.01.2022 are exempt under Entry 3 of Notification 12/2017-Central Tax (Rate), while those after 01.01.2022 are taxable at 18% GST. The aut

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Land lease not exempt, commercial office complex setup faces GST.
Case-Laws
GST
The services provided by SMPK by way of granting a long-term lease of land at Taratala Road for a period of thirty years for setting up a commercial office complex to the applicant do not satisfy all the conditions specified in entry number 41 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended. The services by way of granting a long-term lease of land by SMPK to the applicant for the

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Exemption for RWAs on reimbursement up to Rs. 7,500/month per member, not collective limit.
Case-Laws
GST
The Advance Ruling Authority held that the exemption under Serial No. 77 of Notification No. 12/2017 – Central Tax (Rate) is member-specific for Resident Welfare Associations (RWAs). If an RWA collects up to Rs. 7,500 per month from a member as reimbursement of charges or contribution share, it shall not be liable to pay GST on such amount, irrespective of whether the contribution f

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Engineering consultancy for urban drinking water supply projects qualifies for tax exemption.
Case-Laws
GST
Pure services provided by the applicant for survey, design, drawing, estimates, and comprehensive plan preparation related to water supply schemes qualify as services supplied to the State Government under the Atal Mission for Rejuvenation and Urban Transformation (AMRUT) project. These services relate to functions entrusted to Panchayats under Article 243G or Municipalities under

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Businessman Wins Reinstatement of GST Registration After Pandemic Struggles; Portal to Reopen for Filing and Payment.
Case-Laws
GST
The petitioner's registration under the WBGST/CGST Act, 2017 was cancelled due to non-filing of returns for a continuous period of six months. Although the petitioner filed an appeal, it was dismissed on the ground of limitation without adjudication on merits. The petitioner, a small businessman, claimed to have suffered losses during the pandemic. The resp

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GST registration cancelled without reasons cited, flouting natural justice.
Case-Laws
GST
The SCN and order for cancellation of GST registration did not contain any reasons, violating principles of natural justice. The respondents' contention regarding restrictions on document content cannot justify such orders. The allegation about signatures not being denied by respondents is sufficient to hold it correct. The entire process of issuing SCN and cancellation order without assigning reas

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Continuous supply tax confusion: When to raise invoices for refund claims?
Case-Laws
GST
Time of supply for continuous supply of goods under the CGST Act. Section 12(2) provides for fixing the time of supply as either the date of invoice or the date of payment, whichever is earlier. However, for continuous supply, the relevant period is the period for which the invoice is raised, rather than the point when the invoice is raised. In the present case, the petitioner was required to raise

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Petitioner's rights violated due to lack of proper notice, court remands case for fresh adjudication with opportunity for defense.
Case-Laws
GST
Court found violation of principles of natural justice as petitioner did not receive notices for proceedings leading to impugned orders. Though e-mail service cannot be ruled out, cancellation of registration could have resulted in petitioner not checking that e-mail ID. Court treated present proceedings as notice, granted three weeks to file r

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Unfair show-cause notice under GST Act; opportunity for hearing denied, violating natural justice.
Case-Laws
GST
Violation of principles of natural justice in issuance of show cause notice u/s 73(1) of the Central Goods and Services Act, 2017. Petitioner received the notice only on the date fixed for personal hearing, rendering the opportunity illusory. Despite petitioner's prompt communication informing receipt of notice on hearing date and requesting another opportunity, respondents p

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Court Affirms 18% Tax on Business Activities of Government Entity Developing Industrial Parks.
Case-Laws
GST
The petitioner's tax liability for the period 01.04.2021 to 01.01.2022 was in question. The court examined whether the respondent entity qualified as a government entity and whether the works executed by the petitioner met any of the conditions for concessional tax rate under N/N. 24/2017. The court held that the works aimed to create infrastructure for entrepreneurs and manufact

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Dismissal of challenge against GST show cause notice proceedings & cash seizure.
Case-Laws
GST
The High Court dismissed the writ petition challenging the jurisdiction of carrying out show cause notice proceedings and the scope for seizure or confiscation of cash. The court held that the petitioner cannot scuttle the show cause proceedings initiated under the GST enactments, despite a favorable order from the Tribunal in another case. The impugned show cause notice sought to appropriate

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Accused Granted Bail in Illegal Mining Case; Court Cites No Prior Record, Extended Custody, and Statutory Rights.
Case-Laws
GST
The court granted custodial bail to the accused, who had no criminal antecedents, in a case involving illegal mining and revenue loss. The accused filed a petition directly before the High Court, which has concurrent jurisdiction u/s 439 CrPC. The court observed that dismissing the petition solely on the ground of bypassing the Sessions Court would deprive the

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Excess stock triggers wrong proceedings under GST Act; Court quashes order and directs initiating proper proceedings.
Case-Laws
GST
Excess stock found during inspection triggered proceedings u/s 130 read with Section 122 of UP GST Act. Court held that if excess stock is found, proceedings u/ss 73/74 of GST Act should be initiated, not Section 130 read with Rule 120. Impugned order passed u/s 130 read with Section 122 for excess stock cannot be sustained and is quashed. Petition allowed.

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Court Invalidates GST Cancellation Due to Vague Notice, Orders Restoration and Permits Fresh Proceedings.
Case-Laws
GST
The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated principles of natural justice. The SCN did not specify the date or time for personal hearing, nor did it provide proper reasons for the proposed cancellation, such as details of the alleged fraud, willful miss

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Court Overturns Ex-Parte Tax Orders, Grants Petitioner Right to Reply and Personal Hearing on Bank Account Attachment.
Case-Laws
GST
The petitioner challenged the differential tax liability demand for the financial years 2017-18 to 2021-22 and the attachment of the bank account. The court observed that although the respondent issued Form DRC-01A, and the petitioner replied, the subsequent Form DRC-01 was uploaded on the portal without the petitioner's knowledge. The petitioner blamed th

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High Court Allows Appeal After Delay Due to Medical Condition, Citing Limitation Act for Delay Condonation.
Case-Laws
GST
The High Court set aside the order of the appellate authority rejecting the appeal on the ground of delay beyond the prescribed period. Despite the petitioner's representative's medical condition and reasons preventing timely filing, the appellate authority dismissed the appeal citing no scope for admission beyond four months from the order date. However, the court h

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Taxpayer gets final chance to present objections on GST mismatch before 30.08.2024, order set aside.
Case-Laws
GST
The court held that considering the petitioner has remitted the entire taxes and penalty, and was unable to present objections, the petitioner should be granted one final opportunity to appear before the respondent on 30.08.2024 along with objections and relevant documents. The impugned order dated 05.06.2023 passed by the respondent u/s 74 of the TNGST Act, 2017 regarding

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Central Excise non-payment appeal revived after quashing dismissal order on deposit undertaking.
Case-Laws
GST
The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a previous judgment where it was held that there was no intent to avoid payment of the pre-deposit, and the Revenue Board had provided a facility for making such pre-deposits. Consequently, the court quashed the appel

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Taxpayer wins remand on assessment case over lack of due process, gets chance for fresh hearing.
Case-Laws
GST
Petitioner challenged the impugned order alleging violation of principles of natural justice, being unaware of the order and preceding notices, and discrepancy between GSTR 1 and GSTR 3B filings. The High Court found the petitioner may have a case on merits, set aside the impugned order, and remitted the case to the respondent for fresh orders on merits and in accordance with l

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Faulty orders over Input Tax Credit carry forward without fair hearing quashed; re-adjudication ordered.
Case-Laws
GST
Non-application of mind in passing orders regarding carry forward of Input Tax Credit, resulting in violation of principles of natural justice. Orders quashed due to contradictory statements about personal hearing granted or not. Proper Officer directed to re-adjudicate Show Cause Notices after considering petitioner's reply and contentions that input tax credit was car

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Lack of natural justice led to faulty tax computation, corporate unawareness unacceptable but relief granted.
Case-Laws
GST
Principles of natural justice violated due to errors apparent on record. Petitioner claimed inability to respond or participate due to unawareness of proceedings. Court held that tax computation erred by considering total turnover instead of turnover difference between profit and loss account and GSTR 9. Petitioner's explanation of unawareness unacceptable for a la

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GST reversal of ITC due to GSTR mismatch set aside; reconsideration ordered after 10% tax deposit.
Case-Laws
GST
The court held that the reversal of Input Tax Credit (ITC) by the department due to discrepancy between GSTR 3B and auto-populated GSTR 2A violated principles of natural justice as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The court set aside the impugned order and remanded the matter for reconsideration, subject to the cond

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Dadra and Nagar Haveli and Daman and Diu AND Chandigarh
GST
Dated:- 27-8-2024

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 t

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based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application 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 Dadra and Nagar Haveli, Daman and Diu AND Chandigarh.
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 r

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Hasty order against GST registration cancellation overturned for lack of fair opportunity.
Case-Laws
GST
Impugned order passed on 24.01.2024, prior to expiration of 30-day response period granted in show cause notice issued on 26.12.2023, violating principles of natural justice. Petitioner entitled to adequate time to gather defense materials like e-way bills, e-invoices after registration restoration on 22.01.2024. Failure to provide such opportunity renders impugned order invalid. Pet

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Vague Show Cause Notice Violates Natural Justice by Lacking Details and Hearing Date for Input Tax Credit Dispute.
Case-Laws
GST
The impugned show cause notice (SCN) was cryptic and lacked specific details of allegations, merely referring to a statutory provision without providing any clue regarding transactions resulting in wrongful availment of Input Tax Credit (ITC). The SCN failed to satisfy the requisite standard, violating principles of natural justice by not enabling the petition

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