Goods and Services Tax

Petition to Amend GST Number in GSTR-1 Post-Limitation Period Dismissed; Highlights Cascading Effects of Late Corrections.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner seeking permission to rectify/amend the GST number of the purchaser in GSTR-1 return after the expiration of the limitation period u/s 37(3) of the Central Goods and Services Tax Act, 2017. The Court held that if a person submits an erroneous GSTR-1 and does not correct it within the ti

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Court Grants Anticipatory Bail in Fraud Case Involving Fake Forms and Fictitious Transactions Under GST Law.
Case-Laws
GST
The High Court granted anticipatory bail to the petitioners who were accused of fraudulently claiming Input Tax Credit (ITC) by creating fake forms, forging bills, and showing fictitious transactions through dummy firms. The court held that the allegations prima facie attract offenses under the Indian Penal Code (IPC) for availing ITC fraudulently based on false doc

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Revenue authorities' order challenged, statutory appeal remedy available: High Court.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner challenging the Order-in-Original and held that the petitioner has an adequate and efficacious statutory remedy of appeal u/s 107 of the CGST/AGST Act, 2017 against the Order-in-Original. The Court observed that it does not generally entertain writ petitions in revenue matters where the petitioner has a statutory remedy av

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Taxpayer's writ petition against ITC denial dismissed; asked to file statutory appeal.
Case-Laws
GST
The High Court dismissed the writ petition filed by the petitioner challenging the Order-in-Original issued under the CGST/AGST Act, 2017, denying input tax credit (ITC) and refund of ITC on zero-rated supplies. The Court held that the petitioner was provided an adequate opportunity to respond to the Demand-cum-Show Cause Notice but failed to submit an effective reply or avail personal h

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Petition Dismissed: Court Upholds GST Registration Cancellation Due to Late Appeal Filing Beyond Legal Time Limit.
Case-Laws
GST
The High Court dismissed the petition challenging the cancellation of the petitioner's GST registration. The appeal against the cancellation order was filed beyond the prescribed limitation period. The Court held that it cannot condone the delay in filing the appeal under its extraordinary jurisdiction, as the Supreme Court has ruled that there is no power to

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Govt entity directed to pay GST difference at enhanced rate + interest for delay.
Case-Laws
GST
The High Court allowed the petition and directed the respondent No. 2, a government entity, to pay the petitioner the difference in GST amount at the enhanced rate of 18% instead of 12% for the period from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to interest at 6% per annum from the date of entitlement. The Court rejected the objections rais

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GST Registration Cancellation Upheld Due to Late Appeal Filing Beyond 3-Month Limit; No Natural Justice Violation Found.
Case-Laws
GST
Cancellation of GST registration without providing opportunity to be heard violated principles of natural justice. Appeal filed by petitioner rejected due to expiry of limitation period u/s 107 of CGST Act, 2017. Show cause notice issued to petitioner for failure to furnish returns for six consecutive months. Petitioner claimed no reply filed within stip

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Error in GST return; rectification plea rejected without reasons.
Case-Laws
GST
Writ petition challenging order of assessment and DRC-07 notice issued without opportunity to petitioner, violating principles of natural justice. Held that no reasons assigned for rejecting rectification application u/s 161 of TNGST Act, except stating no satisfactory reasons attached. Petitioner pointed out error in return seeking revised assessment order. Impugned order rejecting rectification set aside,

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Demo vehicles used by authorized dealers qualify for Input Tax Credit (ITC.
Case-Laws
GST
The summary focuses on the availability of Input Tax Credit (ITC) for demo vehicles used by authorized dealers. The Haryana Government issued a circular clarifying that ITC is available for demo vehicles, which are motor vehicles for passenger transportation with a seating capacity of up to 13 persons, as per Section 17(5) of the Haryana Goods and Services Tax Act, 2017. The circular addresses the

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Unreasoned tax order set aside, petitioner gets chance to submit documents.
Case-Laws
GST
The High Court found merit in the petitioner's submission that the impugned order rejecting the claim for Input Tax Credit did not consider the documents submitted, such as E-way bills, tax invoices, lorry receipts, and weighbridge slips. The court held that the order was passed without applying mind to the objections and evidence. Consequently, the impugned order was set aside, and the petitioner

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Court Rules Provisional Tax Attachments Lapse After One Year; No Extensions Allowed Under CGST/SGST Acts.
Case-Laws
GST
The High Court's decision centers around the interpretation of Section 83 of the CGST/SGST Acts, which deals with provisional attachment orders. The key points are: Section 83(2) clearly states that a provisional attachment order will cease to have effect after one year from its issuance. Unlike the Income Tax Act, the GST Acts do not provide for extending this one-yea

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Taxpayer wins case on violation of natural justice for non-service of show cause notices.
Case-Laws
GST
Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without affording opportunity of personal hearing, violating natural justice principles. Court set aside impugned orders and consequential provisional attachment order on condition of depositing 10% of disputed tax amount withi

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Advisory: E-Invoice Glossary and Steps
GST
Dated:- 29-11-2024

Dear Taxpayers,
GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.
You can access and download the PDF document by clicking on the link below:
1. E-Invoice Glossary:https://tutorial.gst.gov.in/downloads/news/glossary_on_e_invoicing_v1_1.pdf
2. Step by Step Guide:https://tutorial.gst.gov.in/downloads/news/e_invoice_overview.pdf
Thanking You,
Te

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Tax Waiver Available for 2017-20: Pay Full Amount by Due Date, Excluding Retrospective Amendments; Appeals Allowed.
Circulars
GST – States
Applicability: The waiver provisions u/s 128A apply to cases involving tax demands u/s 73 for financial years 2017-18, 2018-19, and 2019-20, and cases involving erroneous refunds. To avail the waiver, the full tax amount demanded must be paid by the notified date, excluding amounts no longer payable due to retrospective amendments to Section 16(5) and 16(6). Procedure: Applications for waiver must be filed in prescribed forms, and proper officers will examine eligibility. Notices may be issued, and applicants can file replies. Orders approving or rejecting waiver applications will be issued, wit

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Guidance on Retrospective Input Tax Credit Adjustments Under CGST Act for Claims Since July 2017.
Circulars
GST – States
This trade circular clarifies issues regarding implementation of provisions related to input tax credit in sub-sections (5) and (6) of Section 16 of the CGST Act, 2017, inserted retrospectively from July 1, 2017. It provides guidance on various scenarios where demands were raised for wrong availment of input tax credit due to contravention of sub-section (4), but such

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Tax Relief Opportunity: Erroneous Refunds, Transitional Credits & Past Dues.
Circulars
GST – States
Taxpayers can file applications for waiver of interest or penalty u/s 128A of CGST Act for demands related to erroneous refunds, transitional credits, and tax periods from 2017-18 to 2019-20. Applications must be filed after full payment of tax demanded, excluding amounts not payable due to retrospective amendments. Proper officers will examine applications, issue notices for rejection wi

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Kerala GST Act 2017: Streamlined Adjudication for SCNs by Common Authority Across State to Enhance Taxpayer Services.
Circulars
GST – States
The circular provides instructions for adjudication of show cause notices (SCNs) issued by various verticals under the Kerala State Goods and Services Tax Act, 2017. To ensure uniformity and consistency, a common adjudicating authority is designated for cases involving multiple taxpayers across the state interconnected in a single issue. Joint Comm

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Court Allows GST Appeals with 10% Pre-Deposit Using Electronic Credit Ledger, Clarifying Input Tax Credit Use.
Case-Laws
GST
The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the Electronic Credit Ledger. Section 49 of the TNGST Act allows the use of Electronic Credit Ledger for making any payment towards output tax. The word 'may' in the provision indicates it is not mandat

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Proposed Amendment to CGST Act Section 16(4) May Ease Restrictions on Input Tax Credit Claims for Taxpayers.
Case-Laws
GST
Section 16(4) of the CGST Act imposes a time limit for claiming input tax credit (ITC), restricting it to the due date of filing the return for September following the relevant financial year or the annual return, whichever is earlier. This provision violates Article 14 of the Constitution by arbitrarily depriving taxpayers of their right to claim ITC despite having

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Validity of notices against non-existent entities post-amalgamation under CGST Act.
Case-Laws
GST
The High Court addressed the validity of a show cause notice (SCN) and final order issued against a non-existent entity, the rectification of procedural defects, and the applicability of Sections 160 and 87 of the CGST Act, 2017, concerning amalgamated companies. Section 87 seeks to preserve and identify transactions between companies that ultimately amalgamate, fixing liabilities under the

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GST Registration Cancelled for Fake Invoices and False Business Claims; Court Dismisses Appeal, Suggests Fresh Application.
Case-Laws
GST
Petitioner's GST registration was cancelled as petitioner had stopped business at registered premises and issued fake invoices without actual supply of goods. Original authority found petitioner not conducting business at registered premises based on landlord's statement that premises were leased out to petitioner for iron and steel business from 2012

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Catering Services to Hospital Inpatients Taxed Under GST as Standalone Food Supply, Not Exempt Healthcare Service.
Case-Laws
GST
The applicant entered into an agreement with the Central Hospital, South Eastern Railway to provide catering services by running the in-house kitchen, for which the hospital is liable to pay consideration. The issue pertains to whether the supply of food to inpatients by the applicant is exempt from GST as a composite supply of healthcare services or is taxabl

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Dredging and Rejuvenation of Lamphelpat Waterbody in Manipur Exempt from Tax to Support Eco-Tourism and Water Management.
Case-Laws
GST
The supply of works contract services for dredging and rejuvenating Lamphelpat waterbody, a natural water body, to alleviate urban flooding, provide sustainable water source, and promote eco-tourism to the State Government of Manipur is exempted from tax under Serial Number 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 [correspondin

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Extension of GSTR-3B filing deadline till 30th Nov 2024 for Manipur taxpayers due to exceptional circumstances.
Notifications
GST
The Central Board of Indirect Taxes and Customs has extended the due date for filing GSTR-3B returns for October 2024 till 30th November 2024 for registered persons having principal place of business in Manipur. This notification is effective from 20th November 2024 and issued u/s 39(6) of the Central Goods and Services Tax Act, 2017 on the recommendation of

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Rules on administrative setup of GST appellate tribunals across India.
Notifications
GST
Notification amends earlier notification regarding constitution of Principal and State Benches of Goods and Services Tax Appellate Tribunal (GSTAT). Changes location of certain State Benches and notifies districts under their jurisdiction. Also notifies sitting/circuit locations for some State Benches along with districts under their jurisdiction. Covers all states/union territories, providing distr

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