Goods and Services Tax

Tapioca Flour Waste Classified as Livestock Feed Residue, Attracts 5% GST Under Chapter 23031000
Case-Laws
GST
The AAR determined that tapioca flour derived from dried tapioca root remnants is classified under Chapter heading 23031000, attracting 5% GST. The product, deemed unfit for human consumption and primarily used as livestock feed, was correctly categorized as “Residues of starch manufacture and similar residues”. The ruling, based on the applicant's submitted facts, rejected the

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Legal Appeal Reinstated: Signature Validation and Natural Justice Principles Protect Procedural Fairness
Case-Laws
GST
HC allowed the petition challenging dismissal of appeal, finding substantial procedural irregularity. The court determined that the authorized signatory's signature was valid, and the original dismissal violated principles of natural justice. The impugned order was set aside, with the appeal restored to the original file for fresh merits-based consideration, ensuring pr

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Taxpayers Can Rectify Technical Errors in GST TRAN-1, Ensuring Legitimate Input Tax Credit Entitlements Without Penalty
Case-Laws
GST
HC held that a registered assessee who committed a technical error in filing GST TRAN-1 cannot be denied transitional tax credit. The court emphasized that procedural technicalities should not deprive an eligible taxpayer of legitimate tax benefits. Relying on SC precedents, the court directed the tax authorities to facilitate revision of the GST TRAN-1 f

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PWD Wins Partial Relief: GST Refund, Service Tax Payment Directed with Penalty Exemption Under Multiple Statutory Provisions
Case-Laws
GST
HC dismissed the writ petition while directing PWD authorities to refund Rs. 65.28 lakhs of GST to appellant's cash/credit ledger and pay Rs. 84,84,035/- towards service tax within a stipulated timeframe. The appellant must remit the service tax amount to authorities within three days of receipt. The court set aside penalties imposed under Sections 7

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Bengal's GST collection in FY 2024-25 higher than national-level: Mamata
GST
Dated:- 6-4-2025
PTI
Kolkata, Apr 6 (PTI) West Bengal Chief Minister Mamata Banerjee on Sunday said the state is steadily progressing in its own resource mobilisation efforts and has achieved 11.43 per cent growth in GST collection in 2024-25 financial year, which is two per cent more than the national level.
Banerjee said West Bengal in the 2024-25 financial year recorded a GST collection of Rs 4,808 crore more than the preceding year.
“Glad to share that West Bengal is steadily progressing in its own resource mobilisation efforts, which is evident from the fiscal results compiled at the end of the FY 2024-25. In GST in 24-25, we have collected Rs 4,

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Taxpayers Can Leverage Section 128A Benefits for Tax Payments Made Before 1st November 2024 with Specific Compliance
Circulars
GST – States
The circular addresses two key issues regarding Section 128A of the CGST Act, 2017. First, taxpayers who made tax payments through GSTR-3B before 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification. Second, for notices/orders spanning periods partially covered and outside Section 128A, taxpayers

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Pharmaceutical Exporter Wins IGST Refund Claim, Court Orders Immediate Manual Processing Despite Technical Challenges
Case-Laws
GST
HC upheld Petitioner's entitlement to IGST refund for pharmaceutical product exports from July 2017 to April 2018. Despite technical processing challenges acknowledged by Respondents, the court mandated manual refund processing within two weeks, consistent with the earlier Refund Sanctioning Order. The technical impediment was deemed insufficient to obstruc

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Legal Challenge Upheld: Statutory Non-Compliance Invalidates Order When Demand Exceeds Show-Cause Notice Amount Under Section 75(7)
Case-Laws
GST
HC found a violation of Section 75(7) where the demand amount (Rs. 59,27,500/-) exceeded the show-cause notice amount (Rs. 28,15,200/-). Despite procedural irregularities in hearing scheduling, the court primarily focused on the statutory non-compliance. The impugned order was set aside, and the matter was remanded to the respondent to provide

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Accused Granted Bail in GST Evasion Case After Careful Review of Investigation Status and Potential Flight Risk
Case-Laws
GST
HC granted regular bail to the accused in GST evasion case, finding no immediate risk of witness tampering or flight. Despite documentary evidence of alleged offenses and ongoing investigation, the court noted the trial has not commenced, co-accused has been released, and maximum punishment is five years. Bail was sanctioned subject to furnishing bail bonds and s

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Legal Challenge to CGST Act Section 16(2)(c) Succeeds: Procedural Delay Condoned, Appeal Merits to Be Evaluated Fairly
Case-Laws
GST
HC adjudicated constitutional challenge to Section 16(2)(c) of CGST Act, determining procedural validity regarding time limitation. The court directed the Appellate Authority to consider the petitioner's time spent before the court as bona fide and condone delay in appeal filing. The impugned Order-in-Appeal was quashed and set aside, with the matter reman

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Tax Order Quashed: Procedural Defects Invalidate Summary Dismissal of Petitioner's Challenge Under Section 73(9)
Case-Laws
GST
HC allowed the petition challenging a tax order under Section 73(9) of CGST Act, 2017. The court found the original order non-speaking and procedurally defective, as the tax officer summarily dismissed the petitioner's reply without substantive reasoning. The order was set aside, directing the tax authority to reconsider the matter and provide a proper hearing t

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Legal Relief Granted: GST Registration Restored After Director's Death and Incorrect Professional Guidance
Case-Laws
GST
HC held that petitioner's GST registration cancellation was amenable to relief based on genuine circumstances of director's demise and consultant's incorrect advice. The court directed petitioner to file all pending GST returns within 4 weeks of registration restoration, accompanied by complete tax dues, applicable interest, and belated filing fees. The judicial inter

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HC grants interim stay on Rs 2,500 crore GST demand against Hindustan Coco-Cola Beverages
GST
Dated:- 4-4-2025
PTI
Mumbai, Apr 4 (PTI) The Bombay High Court has granted an interim stay on a GST demand of approximately Rs 2,500 crore against Hindustan Coca-Cola Beverages Private Limited noting the revenue department's interpretation of the provisions appeared “prima facie incorrect”.
The show cause notice was issued in January based on findings that the company undervalued goods over seven assessment years by offering retrospective discounts to distributors.
As per the authorities, the discounts were structured in a way that reduced the taxable value of the supplies.
Distributors first extended discounts to retailers, and Coca

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Advisory on Case Sensitivity in IRN Generation
GST
Dated:- 4-4-2025

Dear Taxpayer,
1. This is to inform you that, effective 1st June 2025, the IRP (Invoice Reporting Portal) would treat invoice/document numbers as case-insensitive for the purpose of IRN generation.
2. To ensure consistency and avoid duplication, invoice numbers reported in any format (e.g., “abc”, “ABC”, or “Abc”) would be automatically converted to uppercase before IRN generation. This change aligns with the trea

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Input Tax Credit Not Available for Share Buyback Expenditure Under GST as Securities Fall Outside Supply Definition
Case-Laws
GST
The AAR ruled that a listed entity is not eligible to avail Input Tax Credit (ITC) on expenditure incurred for buyback of its shares. The authority determined that buyback of shares is neither a supply of goods nor services, as “securities” are explicitly excluded from both definitions under CGST Act. Since section 16(1) permits ITC only on supply of goods or

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Gujarat Maritime Board Dredging Services Not Eligible for Exemption Under N/N 9/2017-IT (Rate) as Amended
Case-Laws
GST
The applicant sought ruling on eligibility for exemption under serial No. 3A of N/N. 9/2017-IT (Rate) as amended by N/N. 2/2018-IT (Rate) regarding dredging services supplied to Gujarat Maritime Board. The AAR determined that while Gujarat Maritime Board is a body corporate, the term “government entity” has been omitted from the exemption notification. The AAR ruled th

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GST Demand Against Deceased Invalid Without Show Cause Notice to Legal Representative Under Section 93
Case-Laws
GST
The HC ruled that a GST demand against a deceased individual without issuing a show cause notice to their legal representative is invalid. While Section 93 of the GST Act addresses the liability of legal representatives to pay tax, interest, or penalties after a proprietor's death, it does not authorize determinations against deceased persons. The court held that issuing

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Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under Section 62(2) Granted While Preserving Late Fees
Case-Laws
GST
HC condoned the delay in filing GST returns beyond the 30-day period specified in Section 62(2) of the GST Act, 2017, following the precedent established in Comfort Shoe Components case. While granting relief, the Court preserved the respondent's authority to impose applicable late fees for the delayed period. The petitioner was directed to file a formal a

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No GST Payable on Gas Lost During Transit, But Input Tax Credit Must Be Reversed Under Section 16(1)
Case-Laws
GST
The AAR ruled that no GST is payable on goods (gas) lost during transit as no supply occurred, since the loss happened before delivery to the customer and prior to the place and time of supply being established. However, the applicant must reverse Input Tax Credit (ITC) on inputs used in manufacturing the goods subsequently lost in transit. The authority determined that suc

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Investment Firm Cannot Claim Input Tax Credit on Mutual Fund Transactions Under Section 17(2)
Case-Laws
GST
The AAR ruled that the applicant is not eligible to avail Input Tax Credit (ITC) on tax paid for inputs and input services related to mutual fund subscription and redemption activities. The Authority rejected the applicant's contention that redemption of mutual funds differs from sale of securities, clarifying that redemption constitutes a sale transaction regardless of nomenclatu

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Free Scraping Tool with Apsara Oil Pastels Constitutes Mixed Supply Under Section 2(74), Taxable at 18% GST (74)
Case-Laws
GST
The AAR determined that the inclusion of a free scraping tool with Apsara Oil Pastels constitutes a “mixed supply” under section 2(74) of the CGST Act, 2017, rather than a composite supply. The authority rejected the applicant's contention that the scraping tool was merely an accessory, finding that the two products were not integral to each other's function. Si

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GST Officer Appointed Under Karnataka GST Act Qualifies as Proper Officer Under IGST Act Through Cross-Empowerment Provisions
Case-Laws
GST
The HC held that an officer appointed under Section 6 of the Karnataka GST Act qualifies as a proper officer under Section 4 of the IGST Act through cross-empowerment provisions. The court determined that challenges to confiscation orders passed under Section 130 must proceed through statutory appeal mechanisms under Section 107 of KGST rather than

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Input Tax Credit Denied for Concrete Tower Construction Supporting Manufacturing Lines Under Section 17(5)(d) of CGST Act
Case-Laws
GST
The AAR ruled that the applicant cannot avail Input Tax Credit (ITC) on inputs and services used for constructing a concrete tower to support VCV lines for manufacturing EHV cables. Applying the Supreme Court's functionality test from Safari Retreats, the AAR determined that while a building may qualify as “plant” under Section 17(5)(d) of CGST Act, ITC

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Businesses Can Apply Margin Scheme for Second-Hand Goods While Maintaining Regular GST Procedures for Other Operations Under Rule 32(5)
Case-Laws
GST
AAR ruled that businesses can utilize Rule 32(5) valuation (margin scheme) for second-hand goods while maintaining regular valuation for existing operations. Taxpayers may selectively apply this scheme to purchases from unregistered dealers while using standard GST procedures for registered dealer purchases. Under the margin scheme, the ta

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Rice Husk Board with PVC Resin Cannot Be Classified Under Chapter 44 of GST Tariff
Case-Laws
GST
The AAR dismissed an application seeking classification of rice husk board (containing rice husk powder, calcium carbonate, recycled waste, processing aids, and PVC resin as a bonding agent) under Chapter 44 of the GST tariff. The authority found the application unmaintainable for several reasons: the submission appeared to be an exact reproduction of a previous ruling (M/s. Papaka Herbs & S

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