Goods and Services Tax

Appellate authority's inconsistent approach in accepting/rejecting contentions sans evidence rejected. Order quashed, remanded for judicial consideration.
Case-Laws
GST
Appellate Authority affirmed impugned order without evidence regarding petitioner's intention to evade tax. Inconsistent approach rejecting petitioner's contention for lack of evidence while accepting department's contention despite absence of evidence. Appellate Authority must act judicially, adopting same approach towa

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E-way bills & GSTR 3B disparity for 2018-21. Non-taxable supplies caused mismatch. Remit ₹3.5cr, submit docs for reconsideration.
Case-Laws
GST
Demand regarding disparity between e-way bills and GSTR 3B returns for 2018-19 to 2020-21 assessment periods. Petitioner stated disparity due to non-taxable supplies in e-way bills portal. Supporting documents not annexed to reply. Respondent did not refer to ITC-04 returns. Petitioner could have provided comprehensive explanation. Order s

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Appellant's Challenge Dismissed: Failure to File Returns Timely u/s 62 CGST/SGST Act Upholds Registration Cancellation.
Case-Laws
GST
Failure to file returns within thirty days after receiving best judgment assessment order u/s 62 of CGST/SGST Act proved fatal for appellant's challenge against cancellation of registration. Despite opportunity to nullify assessment by filing returns, appellant did not avail it. Statutory provisions grant sufficient opportunities to ensure assessment base

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GST on mineral mining royalty in limbo. Petitioner to reply in 4 weeks. Respondent to keep order on hold pending SC verdict as per Division Bench.
Case-Laws
GST
GST levy on royalty payable for mining minerals – Reliance placed on Division Bench decision holding no GST recovery on royalty until Constitution Bench decision. Petitioner directed to file reply within 4 weeks, respondent to adjudicate but keep order implementation in abeyance pending Supreme Court orders as per Division Bench

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Non-service of show cause notice led to unawareness. Tax demand quashed if 15% remitted within 15 days. 10% already paid for appeal.
Case-Laws
GST
Non-compliance with principles of natural justice due to non-service of show cause notice. Consultant unaware of proceedings as notices uploaded on GST portal's “View Additional Notices and Orders” tab. Tax demand confirmed for non-response to show cause notice. Considering unawareness, petitioner granted opportunity to contest tax demand by

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GST Appeal delay condoned; registration suspended due to lapse; re-hearing ordered with conditions for lapses; Covid-19 infection caused delay.
Case-Laws
GST
Jurisdiction to condone delay in filing GST Appeal. Suspension of registration. Petitioner's lapse in not submitting tax returns for six consecutive months. Impugned order would prevent Petitioner from conducting business, necessitating fresh registration. Allowing re-hearing before State Tax Officer, subject to conditions for laps

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Challenge assessment order time limit. GST taxability from 01.07.2017 irrelevant. Fresh order after 10% tax deposit in 30 days.
Case-Laws
GST
Challenge to assessment order – time limitation. It is not required to dilate on taxability under GST regime from 01.07.2017. Matter requires consideration on merits. Prayer for quashing cannot be considered. However, balancing interests, impugned orders set aside by remitting cases to pass fresh orders, subject to depositing 10% of disputed tax w

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Order quashed for lack of natural justice. Fresh orders within 60 days on Rs. 38L recovery treating impugned order as show cause addendum.
Case-Laws
GST
Impugned order quashed due to violation of principles of natural justice as second notice failed to mention time or date for personal hearing. Case remitted to pass fresh orders on merits and in accordance with law within 60 days, treating impugned order as addendum to preceding show cause notice, considering recovery of Rs. 38 lakhs fr

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Respondent didn't pass GST rate cut benefit, profiteered Rs. 54L+ on cinema tickets. Directed to reduce prices, deposit profiteered amount.
Case-Laws
GST
Respondent resorted to profiteering by not passing on benefit of GST rate reduction from 28% to 18% on cinema ticket prices above Rs. 100 during 01.01.2019 to 30.04.2019, profiteering Rs. 54,44,642 including GST. Directed to reduce prices commensurately, deposit profiteered amount of Rs. 54,44,642 with 18% interest equally in Central a

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Profiteering by cinema on GST rate cut, not passing benefit to customers. Directed to reduce prices. Violated law, but penalty can't be retrospective.
Case-Laws
GST
Respondent resorted to profiteering by not reducing selling price commensurately despite GST rate reduction from 28% to 18% on cinema tickets above Rs. 100, from 01.01.2019 to 05.02.2019, profiteering Rs. 13,99,061 including GST. Respondent directed to reduce prices keeping rate reduction in view, having revised ticket price

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Central Govt exempts Unit Run Canteen supply of goods under 2202 heading to authorized customers from GST Compensation Cess, effective 15/07/2024.
Notifications
GST
Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation Cess leviable u/s 8 of Goods and Services Tax (Compensation to States) Act, 2017, exercising powers under Central Goods and Services Tax Act, 2017, Goods and

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GST Exemption for Railway Services: Platform Tickets, Rooms, and Student Accommodations Now Tax-Free Under Amended Notification No. 12/2017. /2017.
Notifications
GST
Amends Notification No. 12/2017-Central Tax (Rate) to exempt supply of services by Ministry of Railways to individuals for sale of platform tickets, retiring/waiting rooms, cloak rooms, battery car services; services between zones/divisions of Railways; services by SPVs to Railways allowing use of infrastructure and mainten

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Exempts supply of farm produce > 25kg/25L from pre-packaged labelling norms under Legal Metrology Act from 15/7/24.
Notifications
GST
Notification amends Notification No. 2/2017-Central Tax (Rate) dated 28th June, 2017 by inserting proviso to Explanation clause (ii) exempting supply of agricultural farm produce in packages containing quantity exceeding 25 kilograms or 25 litres from being considered as pre-packaged and labelled under Legal Metrology Act, 2009 and rules thereunder. Amend

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GST Rate Changes: 6% on Paper Cartons, 9% on Non-Paper Cartons; Effective July 15, 2024.
Notifications
GST
Notification amends Schedule II (6% GST rate) by inserting cartons, boxes, cases of corrugated/non-corrugated paper or paperboard, milk cans made of iron, steel or aluminium, and solar cookers. In Schedule III (9% GST rate), cartons etc. other than those of corrugated/non-corrugated paper or paperboard are substituted, milk cans of iron/steel excluded, solar cookers included in woo

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HC quashed order for violating natural justice. Case remanded for fresh order after petitioner deposits 10% tax & files reply in 30 days.
Case-Laws
GST
The HC quashed the impugned order for violating principles of natural justice, as the petitioner's explanation during personal hearing was not discussed. It remanded the case to the respondent to pass a fresh order on merits after the petitioner deposits 10% of disputed tax and files a consolidated reply within 30 days, treating the quas

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Natural justice breached as SCN u/s 73 not uploaded; petitioner can appeal with condonation within 30 days.
Case-Laws
GST
Principles of natural justice violated due to non-uploading of show cause notice (SCN) u/s 73 on portal's “view notices and orders” section. Despite email communications informing petitioner about SCN's location, confusion persisted due to portal redesign. Petitioner permitted to challenge adjudication order before appellate authority within 30 days by filing appeal

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Order upheld, pay tax demand & interest. Fresh orders on penalty in 6 months, Penalty may drop if 53rd GST Council norms applied.
Case-Laws
GST
Impugned order partially upheld, petitioner directed to pay balance tax demand without prejudice to rights under remand order; petitioner also required to pay interest amount; respondents directed to pass fresh orders on merits regarding penalty u/s 122 of GST Act within six months, penalty may be dropped if 53rd GST Council recommendations impl

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Order u/s 107 set aside. Remanded to treat deposit as per notification. Hear appeal within 8 weeks, allow personal hearing.
Case-Laws
GST
The appellate authority's order passed u/s 107 of the CGST Act, 2017/WBGST Act, 2017 is set aside. The matter is remanded back to the appellate authority with a direction to treat the deposit made by the petitioner in Form GST DRC-03 dated 30th January, 2024, as a deposit within the meaning of the notification dated 2nd November, 2023. The appellate a

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Tax demand set aside for lack of proper notice. Petitioner gets chance to contest after remitting 10% disputed amount.
Case-Laws
GST
Show cause notice served on petitioner by uploading in GST portal tab without other communication mode; petitioner unaware of proceedings; tax demand confirmed due to non-reply; considering facts, interest of justice warrants opportunity to contest demand; impugned order set aside; matter remanded for reconsideration subject to condition of remitting 10% d

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Amended notification reduces TCS rate from 1% to 0.5% for e-commerce operators on inter-state supplies & where consideration is collected.
Notifications
GST
Notification seeks to amend Notification No. 02/2018-Integrated Tax, dated 20th September, 2018 regarding rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies and other suppliers where consideration is collected by said operator. The amendment substitutes words

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Rate of TCS by e-commerce operators for intra-State supplies reduced to 0.25% from 0.5% of net taxable value.
Notifications
GST
Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies reduced from 0.5 per cent to 0.25 per cent of net value of intra-State taxable supplies. Notification amends earlier notification No. 52/2018-Central Tax. Effective from date of publication in official gazette.
TMI Updates – Highligh

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MSME taxpayers with turnover upto Rs. 2Cr exempted from filing annual GST return for FY24. Easing compliance burden.
Notifications
GST
This notification exempts registered persons with aggregate turnover up to Rs. 2 crores in FY 2023-24 from filing annual return for said financial year. Issued by Central Board of Indirect Taxes and Customs, Ministry of Finance, under powers conferred by section 44 of Central Goods and Services Tax Act, 2017, on recommendations of GST Council.
TMI Up

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Aadhaar exemption for GST revoked. Biometric authentication mandatory. Effective from gazette publication date.
Notifications
GST
This notification rescinds a previous notification (No. 27/2022-Central Tax dated 26th December 2022) which provided exemption from biometric-based Aadhaar authentication u/r 8(4A) of Central Goods and Services Tax Rules, 2017. The rescission is effective from the date of publication in the Official Gazette, except for actions taken or omitted before such res

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Revised Process for CSD Electronic Refunds: File Quarterly for 50% Tax Refund on Supplies via FORM GST RFD-10A, Rule 89 Applies.
Circulars
GST
Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can electronically file refund application in FORM GST RFD-10A on common portal for 50% refund of central, state, UT and integrated tax paid on inward supplies for subsequent supply to Unit Run

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Exporters Guide: Claim Refunds on IGST for Price Revisions Post-Export Using FORM GST RFD-01.
Circulars
GST
Circular prescribes mechanism for refund of additional IGST paid on upward revision in price of exported goods subsequent to exports. Exporter to file refund claim in FORM GST RFD-01 electronically on common portal under “Any other” category until separate category developed. Claim processed by jurisdictional GST officer based on documents establishing admissibility. Details of sh

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