Goods and Services Tax

Cancellation order sans reasons, violating natural justice. SCN lacked specifics on alleged fraud/misstatement. Order lacks grounds.
Case-Laws
GST
The proper officer's order cancelling GST registration ab initio (from the initial date) is bereft of reasons and does not spell out grounds, violating principles of natural justice. The show cause notice (SCN) merely reproduces statutory provision u/s 29(2)(e) of CGST Act regarding cancellation on grounds of fraud, wilful misstatement, or su

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Electricity services exemption challenged. Distribution licensee entitled to exemption notification. Circular ultra vires. Interim protection granted.
Case-Laws
GST
Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 – respondent invoked Section 74 of CGST Act, 2017 based on circular dated 1st March, 2018 – petitioner, a distribution licensee under Electricity Act, 2003, entitled to exemption notification – clarification in circula

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Notice uploaded, though under wrong tab. Adequacy not decided. Avail appeal remedy within 30 days. Petition disposed.
Case-Laws
GST
Violation of principles of natural justice alleged due to notice being served under incorrect tab on online portal. Court found notice was uploaded, though under “additional notices” tab instead of “view notices and orders” tab. Controversy regarding adequacy of service by uploading under “additional notices” tab not decided. Petitioner directed to avail al

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Petitioner sought Writ to unfreeze company accounts. Court ordered respondent to decide appeal after pre-deposit within 2 weeks.
Case-Laws
GST
Petitioner sought issuance of Writ of Mandamus to withdraw respondent's orders freezing company's accounts. Court directed respondent to dispose petitioner's representation within two weeks after pre-deposit of Rs. 4,43,078/- and filing statutory appeal before Appellate Authority, considering merits and law. Writ Petition disposed of.
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GST registration cancellation order & SCN set aside due to vague allegations violating natural justice. Cryptic notice can't be basis for cancellation.
Case-Laws
GST
The impugned show cause notice (SCN) did not contain any specific allegations against the petitioner regarding issuance of invoices without supply of goods, merely referring to Rule 21(g) and stating violation of Rule 86B. The SCN lacked details of invoices allegedly not covered by supply of goods, violating principles of n

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GST registration cancelled retrospectively without valid SCN, violating natural justice. Order lacked reasons & wrongly backdated.
Case-Laws
GST
Cancellation of GST registration ab initio with retrospective effect from 01.07.2017 violated principles of natural justice as Show Cause Notice (SCN) did not specify any reason or provision allegedly violated by petitioner. SCN failed to propose cancellation with retrospective effect. SCN bereft of reasons, failing to meet standards required f

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Authorities' portal redesign addressed issue of improper notice service under GST Act. Court set aside order, remanded for fresh adjudication.
Case-Laws
GST
Violation of principles of natural justice occurred as the impugned SCN was uploaded under 'View Additional Notices & Orders' category, claimed to be inaccessible by petitioner. Court held that issue was covered by earlier decisions rejecting contention that uploading notices under 'Additional Notices' constituted sufficient service

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Tax demand set aside due to GSTR mismatch. 10% tax payable in 2 weeks, reply to show cause allowed.
Case-Laws
GST
Petitioner did not have reasonable opportunity to contest tax demand due to mismatch between turnover in GSTR 3B and GSTR 1. Impugned order set aside on condition petitioner remits 10% of disputed tax demand within two weeks and permitted to submit reply to show cause notice within said period. Petition disposed.
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Excess stock found during survey can't trigger proceedings u/s 130 of GST Act. Court ruled it should be u/ss 73/74, quashed orders against petitioner.
Case-Laws
GST
Excess stock found during survey at petitioner's business premises triggered initiation of proceedings u/s 130 of GST Act. Court held if excess stock is found, proceedings u/ss 73/74 of GST Act should be initiated, not Section 130. Citing precedent, Court ruled proceedings u/s 130 cannot be initiated for excess stock found d

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Garnishee order upheld; refund contingent on appeal outcome. Court directs swift disposal within 2 months for justice.
Case-Laws
GST
Petition challenging garnishee order seeking refund of appropriated amounts dismissed as entitlement contingent on pending appeal's outcome. However, appellate authority directed to expeditiously dispose appeal within two months considering tax liability discharged and penalty recovered to ensure justice.
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Delayed GST appeal maintainable; revocation possible after paying dues. Time spent in wrong forum excluded.
Case-Laws
GST
Maintainability of appeal u/s 107 against cancellation of GST registration due to non-filing of returns discussed. Delay in filing appeal could have been condoned under sub-sections (3) and (4) as appeal filed within seven months from cancellation order. Appellate authority could alternatively grant opportunity to approach u/s 30 for revocation after paying applicabl

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Appellate order in Andhra Pradesh under CGST Act must be in Hindi & English. Rules require both languages.
Case-Laws
GST
The appellate order u/s 107 of the CGST Act, 2017 in the State of Andhra Pradesh must be issued in both Hindi and English. Central Government Rules mandate the use of both languages for official documents. Communications from Central Government to region “C,” where Andhra Pradesh is, should be in English. The Commissioner (Appeals) must provide orders in English to th

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Refund denied for late ITC claim. Court says strict time limit not a must. No flaws in orders. Petition rejected.
Case-Laws
GST
Rejection of refund of unutilized Input Tax Credit (ITC) due to delay of 2 days beyond the 60-day statutory limit u/s 54(7) of the Act. Court held that the term “shall” in the section is directory, not mandatory, considering the availability of interest on delayed refunds u/s 56. Rigid adherence to the time limit would not serve the legislative intent. The impu

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High Court Questions CBIC Notification Validity Under CGST Act Section 168(A) Due to Lack of GST Council Input.
Case-Laws
GST
The High Court examined a challenge against a notification issued by the Central Board of Indirect Taxes and Customs, questioning its validity u/s 168(A) of the CGST Act, 2017 due to lack of GST Council recommendation. The court found the notification prima facie inconsistent with the law, indicating potential failure of actions based on it. An assessment of forc

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Bank accounts can be provisionally attached under CGST Act. Commissioner must decide on objections within 3 weeks.
Case-Laws
GST
Provisional attachment of Bank Accounts upheld u/s 83(1) of CGST Act. Objection filed u/r 159(5) CGST Rules. Only Commissioner can order provisional attachment. Impugned order by Additional Director General deemed valid. Court directs Commissioner to decide objections within three weeks. Petition disposed by High Court.
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Goods detained for incomplete E-way bill. No intent to evade tax. No penalty under sec 129(3) for technical error. HC quashed orders.
Case-Laws
GST
Detention of goods due to incomplete Part B of E-way bill. No dispute on documents/goods. Part B filled before notice/seizure order. No mens rea found to evade tax. Citing M/S ROLI ENTERPRISES case, technical error without tax evasion intent warrants no penalty u/s 129(3). Similar ruling in PRECISION TOOLS INDIA case. Orders dated April 22,

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Court rules penalty under GST Act invalid without proof of tax evasion intent. Vehicle and goods to be released within two weeks.
Case-Laws
GST
The case involved a challenge to a penalty imposed u/s 129 of the Goods and Service Tax Acts. The court held that without proof of intent to evade tax, such penalties lack legal basis. The petitioner had presented all documents during seizure, except one, which was later provided. The court found no factual support for the alleged tax evasion in

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Petition challenges CGST inclusion in turnover, citing Act definition. Lack of hearing violates justice. Appeal can't be avoided. Appellate Authority to assess.
Case-Laws
GST
The petition challenges the inclusion of CGST amount in petitioner's turnover, contrary to CGST Act definition. Lack of proper personal hearing violates natural justice principles. HC holds statutory appeal remedy cannot be avoided despite 10% payment requirement. Appellate Authority can consider filed documents, a

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Challenge to show-cause notice dismissed due to lack of immediate rights impact. Respond to notice and raise concerns.
Case-Laws
GST
Challenge to demand-cum-show-cause – no opportunity for written explanation – violation of natural justice. Writ Court typically doesn't entertain challenges to show-cause notices as they don't affect parties' rights immediately. Show-cause notices can be challenged if issuing authority lacks jurisdiction. Supreme Court in SPECIAL DIRECTOR VERSUS MOHD. GHU

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High Court overturns cancellation of GST registration due to lack of fair process. Authorities failed to justify decision or allow sufficient time for response.
Case-Laws
GST
The High Court quashed the impugned order canceling the petitioner's GST registration, citing violation of natural justice principles. The order and subsequent show cause notice failed to provide adequate justification for dropping the proceedings. The petitioner was given less than 24 hours to appear before author

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Flying Training Services by Approved Institutes Exempt from GST, AAR Confirms Alignment with Maritime Training Standards.
Case-Laws
GST
The case involves the taxability of supply of flying training services by an Approved Flying Training Institute. The institute fulfills conditions as an Educational institute under GST regime. The Curriculum and training program are approved by the Director General of Civil Aviation (DGCA). The institute issues Course completion Certificates recognized

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Key GST amendments from Finance Act, 2024 now in effect! Section 13 from Oct 1, 2024; Sections 11 & 12 from Apr 1, 2025.
Notifications
GST
Notification issued by Ministry of Finance, Department of Revenue, brings into effect Sections 11, 12, and 13 of the Finance Act, 2024. Effective dates for amendments to the Central Goods and Services Tax Act, 2017 are specified: Section 13 to be enforced from October 1, 2024, while Sections 11 and 12 to be enforced from April 1, 2025. The notificati

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High Court Overturns Denial of Input Tax Credit, Remits Cases for Fresh Decision Under GST Section 16(4.
Case-Laws
GST
The petitioners' belated input tax credit denial u/s 16(4) of GST Acts overturned by High Court. Orders set aside, cases remitted to Assessing Officer for fresh decision as per Finance Act, 2024. If proposals in Finance Bill, 2024 are enacted, petitioners may benefit. Petitioners to deposit 25% disputed tax, excluding input tax credit denial, for orders on merits. Petit

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Writ of Prohibition Denied: Court Rules on Jurisdictional Limits and Petitioner's Failure to Contest Orders.
Case-Laws
GST
The High Court considered the maintainability of a writ petition seeking a writ of prohibition despite the petitioner not challenging the allegedly erroneous orders. The Court clarified that a writ of prohibition is typically used to supervise and restrict courts or tribunals from acting beyond their jurisdiction. Reference was made to a Supreme Court case emphasizi

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Ruling: No GST on electricity delivery charges! Inward supplies not eligible for CGST and SGST credit.
Case-Laws
GST
Liability to pay Goods and Services Tax (GST) for intra-state and interstate delivery of electrical energy. The applicant questioned if they could claim CGST and SGST paid during the procurement of a solar power plant as input tax credit towards their GST liability. The ruling found that since the applicant invoiced only for the supply of electricity without including del

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