Goods and Services Tax

Goods Delivered Under Fraudulent Orders Still Constitute “Supply” Under Section 7 of CGST Act Despite Non-Payment
Case-Laws
GST
The AAR ruled that goods supplied by the applicant, despite being a victim of fraud without receiving consideration, still constituted a “supply” under GST law. The authority determined that while fraud may vitiate a contract, it does not negate the statutory definition of “supply” under section 7 of the CGST Act. The facts established that goods were physicall

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Input Tax Credit Available on Employer's Share of Mandatory Canteen Services Under Factories Act
Case-Laws
GST
The AAR ruled that Input Tax Credit (ITC) is available to the applicant for GST charged on food and beverages provided through mandatory canteen facilities under the Factories Act, 1948, read with Gujarat Factories Rules, 1963. This eligibility applies specifically to canteen services for factory employees where such provision is obligatory under law. However, the ITC is limite

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Non-bailable warrants quashed in GST evasion case as accused previously cooperated with investigation and authorities.
Case-Laws
GST
The HC quashed non-bailable warrants issued against the petitioner accused of GST evasion through fake firms. The court held that non-bailable warrants should only be issued when an accused fails to appear after service of summons or bailable warrants. In this case, the petitioner had previously cooperated with the investigation, appeared before authoritie

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GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest and Penalties for Section 73 Notices
Case-Laws
GST
The HC set aside the impugned order and remanded the matter to respondent No.5 for fresh reconsideration in accordance with law. This decision stemmed from the petitioner's intention to avail benefits under the Amnesty Scheme provided in Section 128(A) of the CGST Act, which offers waiver of interest and penalties for notices issued under Section 73. The Court deemed it

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GST Penalties Reversed: Authority Must Compensate Hindu Undivided Family for Wrongful Tax Head Deposit
Case-Laws
GST
The HC issued a writ of mandamus directing NOIDA to compensate the petitioner, head of a Hindu Undivided Family, Rs. 19,22,778/- within 15 days for penalties imposed under the GST Act. NOIDA had acknowledged that the petitioner's GST payment was deposited under the wrong head due to their error, not the petitioner's fault. Following the Supreme Court's principle in Batlib

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GST Assessment Order Challenged as Non-Speaking: Petitioner Granted Liberty to Appeal Under Section 75(6)
Case-Laws
GST
The HC disposed of the petition challenging a GST assessment order characterized as non-speaking and violative of Section 75(6) of the GST Act. Rather than adjudicating on merits, the Court granted the petitioner liberty to approach the appellate Deputy Commissioner (State Tax) within two weeks, directing the appellate authority to entertain the appeal without referenc

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Revenue Department Must Grant Personal Hearing Before Recovery of Excess ITC Under Section 75(4) of CGST Act
Case-Laws
GST
The HC quashed and set aside the impugned order-in-original regarding recovery of alleged excess ITC, finding it was passed in violation of principles of natural justice and Section 75(4) of the CGST Act. The respondent authority failed to grant the petitioners a personal hearing before passing an adverse order. The matter was remanded for fresh de novo proceedings,

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Writ Appeal Partly Allowed: Court Sets Aside Automatic Restoration Clause, Grants Time for Reply with Jurisdictional Defenses
Case-Laws
GST
The HC partly allowed the writ appeal against an impugned order that exceeded the amount specified in the Show Cause Notice (SCN). While the court acknowledged potential violations of natural justice principles regarding jurisdiction and limitation, it determined these issues required factual examination by the respondent authority. The HC set aside

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Limitation Period for Returns After GST Best Judgment Assessment Is Directory, Not Mandatory Under Section 62(2)
Case-Laws
GST
The HC ruled that the 60-day limitation period under Section 62(2) of the GST Act for filing returns after a best judgment assessment is directory rather than mandatory. If an assessee fails to file returns within this period due to reasons beyond their control, authorities may condone the delay upon application with sufficient justification. The taxpayer would

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GST Taxpayer Granted Two Weeks to File Rectification Application Under Section 161 of TN GST Act
Case-Laws
GST
The HC disposed of the writ petitions, granting the petitioner liberty to file a rectification application under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017 before the second respondent within two weeks of receiving the order. The Court determined that statutory remedy was available to the petitioner through the rectification process. If such application is f

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Assessment Order Without Officer's Signature and DIN Ruled Invalid Under GST Act
Case-Laws
GST
The HC invalidated a GST assessment order in Form GST DRC-07 due to two fatal defects: absence of the assessing officer's signature and missing Document Identification Number (DIN). Following precedents established in A.V. Bhanoji Row and M/s. SRK Enterprises, the Court affirmed that an officer's signature cannot be dispensed with, and Sections 160 and 169 of CGST Act, 2017 cannot rectify such

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam
GST
Dated:- 2-4-2025

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 has been devel

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n 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 being enabled for the applicants of Assam and the applicants can book slots from 1st April, 2025..
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) o

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GST Orders Uploaded Without Proper Service Violate Natural Justice, Court Remands Case Under Section 73
Case-Laws
GST
The HC set aside orders passed under section 73 of the Act that were merely uploaded to the GST Portal without proper service to the petitioner. The court found these ex parte orders violated principles of natural justice as the petitioner had no opportunity to view the notices on the portal, file replies, or appear for personal hearings. While noting that no deposit con

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GST Time Extension During COVID-19: Court Defers Ruling on Section 168A Constitutionality Pending Supreme Court Decision
Case-Laws
GST
HC refrained from ruling on the constitutionality of Section 168A of the CGST Act and related notifications extending compliance timelines under Section 73(10) during COVID-19. The court noted that the Supreme Court had issued notice in SLP-4240-2025 (HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax) on similar issues. The HC directed that all

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Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud through 12 fake firms and fraudulent ITC claims.
Case-Laws
GST
DSC dismissed the bail application of the accused in a GST fraud case involving creation and operation of 12 fake firms for fraudulent Input Tax Credit (ITC) claims. The accused was identified as the mastermind who defrauded the government exchequer of approximately Rs. 53.03 Crores through fake billing without actual supply of goods. The court determined this c

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GST kitty grows 10 pc in March to Rs 1.96 lakh cr, second-highest ever
GST
Dated:- 1-4-2025
PTI
New Delhi, Apr 1 (PTI) Gross GST collection grew 9.9 per cent in March to over Rs 1.96 lakh crore – the second-highest mop-up ever, government data showed on Tuesday.
GST revenue from domestic transactions rose 8.8 per cent to Rs 1.49 lakh crore, while revenue from imported goods was higher 13.56 per cent to Rs 46,919 crore.
The gross collection includes Central GST mop-up of Rs 38,145 crore, State GST collection of Rs 49,891 crore and Integrated GST (IGST) of Rs 95,853 crore. Cess collection during March stood at Rs 12,253 crore.
Total refunds during March rose 41 per cent to Rs 19,615 crore.
After adjusting refunds, net GST

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nufacturing and consuming states . While states like Maharashtra, Haryana, UP, Rajasthan have shown a growth exceeding 10 per cent, other states like Gujarat, Karnataka, Telengana, AP, Tamil Nadu have been in the range of -1 per cent to 7 per cent, which is very unusual for the month of March. There is a need to understand the reasons for the same by evaluating the sectoral growth and compliance rates in these states,” Mani said.
KPMG in India, Partner and Head, Indirect Tax, Abhishek Jain said, a nearly 10 per cent growth in collections compared to last year reflects economic stability and strong tax compliance by companies.
“With fiscal year-end adjustments and reconciliations underway, we can expect a further surge in month-on-month

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Gross and Net GST revenue collections for the month of Mar, 2025
GST
Dated:- 1-4-2025

The gross and net GST revenue collections for the month of March, 2025.
=============
Document 1
GST Gross and Net Collections as on 31/03/2025 (Amount in crores)
MonthlyYearly
GST CollectionsMar 24Mar-25% GrowthMar-25Mar-25% Growth
ABCD= C/B-1EFG = F/E-1
A.1. Domestic
CGST34,53238,1453,75,7104,13,776
SGST43,74649,8914,71,1955,16,448
IGST47,62550,0715,43,7046,03,582
CESS11,26311,1161,32,6391,41,892
Gross Domestic Revenue1,37,1661,49,2228.8%15,23,24816,75,69710.0%
A.2. Imports
IGST40,32245,7824,83,0865,21,754
CESS9961,13711,91511,411
Gross Import Revenue41,31846,9194,95,0015,33,164
A.3. Gross GST Revenue(A.1+A.2)
CGST34,53238,1453,75,7104,13,776
SGST43,74649,8914,71,1955,16,448
IGST87,94795,85310,26,79011,25,335
CESS12,25912,2531,44,5541,53,303
Total Gross GST Revenue1,78,4841,96,1419.9%20,18,24922,08,8619.4%
B.1. Domestic Refunds
CGST2,9152,62130,30733,493
SGST3,5433,66137,54242,637
IG

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921,76,5267.3%18,01,07519,56,0348.6%
Note :
The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during March, 20251
State/UTMar-24Mar-25Growth (%)
Jammu and Kashmir601595-1%
Himachal Pradesh852829-3%
Punjab2,0902,1724%
Chandigarh2382411%
Uttarakhand1,7301,7421%
Haryana9,54510,64812%
Delhi5,8206,1395%
Rajasthan4,7985,49815%
Uttar Pradesh9,0879,95610%
Bihar1,9912,59930%
Sikkim30334915%
Arunachal Pradesh1681744%
Nagaland83852%
Manipur6957-18%
Mizoram5046-8%
Tripura12116032%
Meghalaya21326826%
Assam1,5431,70811%
West Bengal5,4735,8276%
Jharkhand3,2433,3092%
Odisha5,1095,80914%
Chhattisgarh3,1433,72118%
Madhya Pradesh3,9744,1735%
Gujarat11,39212,0956%
Dadra and Nagar Haveli and Daman & Diu452386-15%
Maharashtra27,68831,53414%
Karnataka13,01413,4974%
Goa56568020%
Lakshadweep2327%
Kerala2,5982,8299%
Tamil Nadu11,01711,7957%
Puducherry22125114%
Andaman and Nicobar Islands325160%
Telangana5,3995,4010%
And

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646,78311%
Jharkhand8,8408,9231%12,45614,17414%
Odisha16,45518,10810%24,94226,1425%
Chhattisgarh8,1759,34414%13,89516,39018%
Madhya Pradesh13,07214,0317%33,80036,4888%
Gujarat42,37145,5407%64,00273,20014%
Dadra and Nagar Haveli and Daman and Diu66173812%1,0831,23314%
Maharashtra1,00,8431,13,76913%1,49,1151,72,37916%
Karnataka40,96945,31411%75,18782,80810%
Goa2,3522,60911%4,1204,51510%
Lakshadweep199-53%8211540%
Kerala13,96714,8857%30,87332,7736%
Tamil Nadu41,08246,31813%65,83475,85615%
Puducherry5095539%1,3661,50911%
Andaman and Nicobar Islan20622811%52859613%
Telangana20,01221,2926%40,65044,0258%
Andhra Pradesh14,00814,4883%31,60633,3015%
Ladakh25027610%65374013%
Other Territory231208-10%1,123935-17%
Grand Total4,71,1955,16,44810%8,74,2239,73,85311%
2 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs.
Table 3 : State Wise/ Approving Authority wise Domestic Collection
Period Apr-24 to Mar-25
(Rs. In Cr

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1,35277,00214.3%16.9%15.9%
8Rajasthan3,35,5246,3388,2339,5051,60025,6765,75,9468,30010,5039,87243229,10914,63918,73619,3772,03254,78511.6%7.1%9.2%
Uttar Pradesh9,12,59111,99916,11717,8749,93455,91710,83,10814,32918,72816,5886,64356,29526,32834,84534,46216,5771,12,21210.8%9.9%10.3%
10Bihar2,89,6742,3163,9841,5071,9569,7623,63,6693,1155,9411,26712210,4455,4319,9242,7742,07820,2088.9%15.4%12.1%
11Sikkim4,8791111432,04412.2996,6441962561,31111,7643073993,35624,06315.2%3.0%9.6%
12Arunachal Pradesh8,20115018374140711,65331538493279446556716721,201-15.7%-3.7%-8.2%
13Nagaland4,403971243992706,5781411728514412238296124246829.7%-11.5%-4.2%
14Manipur5,842781033312148,8871702457004852483481031699-10.7%12.8%4.4%
15Mizoram3,539841093502285,11010915519128419326453151215.3%-5.9%2.5%
16Tripura13,68818723559048119,647264343103371345057816231,19312.0%14.2%13.3%
17Meghalaya12,486182221513391918,699347425490101,2735296461,003142,192-2.5%3.4%-3.0%
18Assam1,01,5642,0872,7211,4848677,1571,29,7973,0313,8122,86

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41525,9423,59,85513.0%11.9%12.4%
29Karnataka4,14,63717,11421,23433,2839,23880,8736,30,58919,79124,08026,2678,55778,69136,90545,31459,55017,7941,59,5649.8%9.8%9.8%
30Goa18,1647501,0061.197382,99228,2091,3241,6031,22074.1542,0732,6092.417467,1469.3%11.1%10.4%
31Lakshadweep230353011236443010795021-73.9%108.8%54.2%
32Kerala1,67,1656,6288,1493,5963318,4062,58,6085,1356,7352,7795314,70211,76314,8856,3758533,1093.7%13.8%7.9%
33Tamil Nadu4,73,94215,02719,07919,8778,52162,5056,89,63919,25727,23921,36774868,61134,28346,31841,2449,2691,31,1159.3%7.0%8.1%
34Puducherry9,757142219508487415,1332213341,42791,9913645531,935132,8654.4%10.7%8.7%
35Islands Andaman and Nicobar2,6991141394512993,35666902711831802287224827.8%21.7%12.7%
36Telangana2,30,0537,9719,8148,4574,78031,0213,11,3308,92211,4789,9971,56831,96516,89321,29218,4546,34962,9876.6%3.7%5.1%
37Andhra Pradesh1,79,0535,8277,5259,2032,63525,1902,48,0715,3736,9637,09020819,63411,20114,48816,2932,84344,8251.3%1.0%1.2%
38Ladakh3,37270891301726,247141

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GST collection grows 9.9 pc to over Rs 1.96 lakh cr in March
GST
Dated:- 1-4-2025
PTI
New Delhi, Apr 1 (PTI) Gross GST collection in March grew 9.9 per cent to over Rs 1.96 lakh crore, government data showed on Tuesday.
GST revenue from domestic transactions rose 8.8 per cent to Rs 1.49 lakh crore, while revenue from imported goods was higher 13.56 per cent to Rs 46,919 crore.
Total refunds during March rose 41 per cent to Rs 19,615 crore.
After adjusting refunds, net GST reven

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SCN Issued Two Days Beyond Section 73(2) Deadline Deemed Invalid as Time Limits Are Mandatory, Not Directory
Case-Laws
GST
The HC granted ad-interim relief to the petitioner in a case concerning a show cause notice (SCN) issued two days beyond the statutory deadline under Section 73(2). The court held prima facie that the time limits for issuing SCNs are mandatory, not directory, rendering the late notice legally invalid. Relying on precedent from the AP HC in Cotton Corporation, which

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Applicant Granted Bail in GST Case on Parity Grounds with Co-accused Under Sections 132(1)(b), 132(1)(c), and 132(1)(i)
Case-Laws
GST
The HC granted bail to the applicant charged under Sections 132(1)(b), 132(1)(c), and 132(1)(i) of the Central Goods and Services Tax Act, 2017, primarily on grounds of parity with co-accused Vikrant Singhal and Sachin Singhal. Without expressing any opinion on the merits, the court allowed the application on identical terms as previously granted to the c

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Bail Granted Under Section 439 CrPC to Young Accused in GST Act Case with 1 Lakh Bond Requirement
Case-Laws
GST
The SC allowed the bail application under Section 439 CrPC for the accused charged under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017. The Court granted bail to the applicant upon submission of a personal bond of 1 lakh along with two satisfactory sureties of 50,000 each before the trial court. The bail was granted subject to fulfillment of additional cond

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Service Tax Recovery Limited to Three Years as Fraud Not Proven Under Section 73(1) of Finance Act, 1994
Case-Laws
GST
HC dismissed the appeal, finding no substantial question of law regarding invocation of the extended five-year limitation period under Section 73(1) of Finance Act, 1994. The court upheld CESTAT's determination that the respondent's actions were based on bona fide belief rather than wilful misstatement or fraud. Though the Commissioner issued a composite show cause noti

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Expired E-way Bill and Wrong Route Direction Lead to Valid Detention of Goods Under GST Rules
Case-Laws
GST
The HC dismissed a petition challenging detention of goods and vehicle due to an expired E-way bill. The Court found that natural justice principles were satisfied as a show-cause notice was issued and hearing opportunity provided to petitioners after the detention order. Authorities had valid jurisdiction as the vehicle was intercepted at Dharsiva heading toward Bilaspur-the oppo

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GST Assessment Order Set Aside for Lacking Document Identification Number as Required by CBIC Circular
Case-Laws
GST
The HC set aside the GST assessment order that lacked a Document Identification Number (DIN). Following precedent established in Pradeep Goyal v. Union of India (SC) and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner (ST)-2, Kadapa, the court determined that absence of a DIN renders the order non-est and invalid. The judgment relied on CBIC Circular No.128/

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Refund of Unutilised Input Credit Allowed After Shipping Bills Properly Certified by Customs Superintendent
Case-Laws
GST
The HC set aside the appellate authority's order dated February 28, 2023, to the extent it pertained to three shipping bills (nos. 607682 and 607685 dated October 1, 2020, and 607467 dated October 22, 2020). The court ruled that petitioner should be permitted to rely on shipping bills now properly certified by the Superintendent of Customs, rejecting the administrati

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