Goods and Services Tax

Uttarakhand Peyjal Nigam Not a Local Authority Under GST; Exempt from Tax for Water Tank Construction, No ITC Claim.
Case-Laws
GST
In this case, the Advance Ruling Authority (AAR) addressed the issue of whether Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam (UK Peyjal Nigam) qualifies as a Local Authority u/s 2(69) of the GST Act. The AAR determined that UK Peyjal Nigam does not meet the criteria of a Local Authority as it does not have control over a municipal or local fund entru

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Petitioner's appeal accepted despite delay in filing. Court orders remittance to Appellate Commissioner.
Case-Laws
GST
The High Court restored the petitioner's appeal due to a delay in filing. The appeal was filed before the second respondent, 14 days after the limitation expired. The court held that despite the marginal delay, the impugned order was set aside. The matter was remitted back to the Appellate Commissioner for disposal on merits and in accordance with the law, with the cond

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Petitioner's refund claim rejected due to discrepancies in filings. Court seeks reasons for denial. Case sent for re-consideration.
Case-Laws
GST
The High Court dealt with a case involving the rejection of a refund claim due to discrepancies between the petitioner's GSTR 1 statement and GSTR 3B return. The Court found that no reasons were given for determining that the claim did not meet the requirements of u/s 77. Additionally, the Court noted that although it was concluded that there

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High Court allows trust to appeal under GST Act Section 107 within 30 days with 10% tax deposit requirement.
Case-Laws
GST
In a case before the High Court, the issue was the correctness of an order that was issued in the wrong name but with the correct GSTIN of the petitioner, Srinivasan Charitable and Educational Trust. The Court held that the petitioner can file a statutory appeal u/s 107 of the GST Act within 30 days, upon depositing 10% of the disputed tax. The Appellate Commissione

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Petitioner gets another chance to challenge tax demands. Must pay 10% of disputed tax within 2 weeks. Notification No.11/2027 relied on.
Case-Laws
GST
The High Court addressed a challenge to assessment orders where the petitioner lacked a reasonable opportunity to contest tax demands due to discrepancies in returns. The petitioner did not respond to a show cause notice. The court found that the petitioner relied on a notification for GST exemption. The impugned orders were set aside wit

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Petitioner unable to participate in proceedings due to cancer. Order set aside for reconsideration with condition to remit 10% of disputed tax demand.
Case-Laws
GST
In a High Court case, the petitioner challenged an order due to inability to respond to show cause notice or participate in proceedings because of cancer diagnosis. Discrepancy in GSTR 3B returns and auto-populated GSTR 2A noted. Court found tax proposal confirmed as petitioner didn't respond or attend hearing. Court held ju

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Advance Ruling Authority says UKPSVEN is not 'local authority' but 'governmental authority'. Construction service for water supply is tax exempt.
Case-Laws
GST
The case concerned the classification of UKPSVEN as a local authority u/s CGST Act. The AAR ruled that UKPSVEN does not qualify as a local authority as it lacks control over a municipal fund. It was established as a governmental authority u/s UPWSS Act, making it eligible for exemption u/s Notification No. 12/2017-Central Tax. UK

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Principles of natural justice: Court says assessee deserve a fair hearing. Order set aside for fresh consideration.
Case-Laws
GST
The High Court considered the liability of the petitioner u/s 73 (9) of the Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017. It was found that the petitioner was not provided with an opportunity of hearing, violating principles of natural justice. The court held that the order for the financial years 2017-18 and 2018-19 should be s

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Penalty imposed for wrongly availing Input Tax Credit but not utilized is unsustainable. Unjustified penalty waived, token penalty of Rs. 10,000 imposed.
Case-Laws
GST
The High Court examined the legality of penalty imposition u/s 74(1) and 74(5) of the CGST Act, 2017 for wrongly availed but unutilized Input Tax Credit. The petitioner reversed the amount post show cause notice issuance. Relying on a similar case, it was held that penalties u/s 73(1) and 74(1) apply only if the credit is

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Challenge to denial of input tax credit rejected. Appellant must prove movement of goods to establish genuineness. Opportunity granted for verification.
Case-Laws
GST
HC rejected challenge to adjudication order denying ITC. Appellant, purchaser, argued valid tax invoice and taxes paid; if supplier's registration cancelled, ITC denial unfair. Appellant must prove goods movement for transaction genuineness. If proven, authority to verify supplier. Without proof, liability remains. Appella

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Violation of privacy & human rights – guidelines for issuing summons clarified. Proceeding closed with direction to follow guidelines
Case-Laws
GST
The High Court addressed the issue of violation of Right to Privacy and Human Rights in the context of guidelines for issuing summons. It emphasized the need for precautions when issuing summons. The Court directed GST officers to adhere to guidelines from the Commissioner (GST-Investigation) and CBIC when summoning individuals u/s 70 of the

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Customs must refund IGST for goods exported. Failure to process claim is unjust. Respondents must act promptly. Petition granted.
Case-Laws
GST
HC held that u/s 54 of CGST Act, 2017, failure to process IGST refund claim for goods exported is impermissible. Shipping Bill serves as refund application. Proper officer must issue order within 60 days of complete application. Circulars fix responsibility on officers and agents, not exporters. Refund must be allowed or rejected with reasons. R

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Refund claim denied for GST assessment at 18% instead of 5% by KG Foundation. Recipient not paid the GST, petition dismissed.
Case-Laws
GST
The High Court dismissed a petition regarding a refund claim made by the recipient of services supplied by KG Foundation. The court held that GST is imposed on construction services on a forward charge basis on the service provider, in this case, KG Foundation. The court accepted the contention that the services were provided by KG Foundation and no

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HC: Levy of tax, interest, and penalty on CMWSSB for supplying purified water. Order remanded for reconsideration.
Case-Laws
GST
HC considered levy of tax, interest, and penalty on CMWSSB for supplying purified water. HC found issues with adjudication: 1) Misinterpretation of purified water supply, not exempt; 2) Lack of details on supply values through different means. HC remanded the matter for reconsideration, requiring petitioner to remit Rs. 3 crores within six weeks. Petition disp

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Argument that respondent failed to provide hearing opportunity due to portal issues rejected. Petitioner's tax credit shortfall upheld. Petition dismissed.
Case-Laws
GST
The High Court addressed the issue of violation of natural justice due to the respondent's failure to provide a personal hearing opportunity. The petitioner faced difficulties with the online portal, resulting in the inability to upload eligible input tax credit. The court noted a shortfall in maintaining books of accou

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Violation of natural justice, lack of reasoning in orders, fraud by tax consultant. Orders set aside for re-adjudication.
Case-Laws
GST
The High Court found a violation of natural justice principles due to lack of reasoning in orders of Assistant Commissioner and GST officer. The orders did not address the petitioner's claim of fraud by tax consultant, lacked essential details, and showed non-application of mind. The orders were set aside and remitted for re-adjudication of the Show Cau

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Validity of order u/s 73(9) regarding Input Tax Credit error on import of goods. Petitioners get another chance to explain.
Case-Laws
GST
The High Court addressed an issue u/s 73 (9) of the WBGST & CGST Act, 2017 regarding an error in reporting Input Tax Credit on Import of Goods. The court found a bonafide error by the petitioners and noted the consultant's departure without informing them. The court set aside the order issued on 29th August 2023 and remanded the matter to the proper o

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Petitioner's GST registration cancelled for not filing returns. Court sets aside cancellation, with conditions.
Case-Laws
GST
The High Court addressed the cancellation of the petitioner's GST registration due to non-filing of returns for 6 months. The court noted no tax evasion but dismissal of appeal on limitation grounds. Recognizing the adverse impact on revenue, the court set aside the registration cancellation order from May 27, 2020. The petitioner must file all pending returns, p

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Taxpayer's delay in filing GST registration revocation application condoned. If all requirements met, revocation will be considered.
Case-Laws
GST
The High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The Petitioner fulfilled all requirements by paying taxes, interest, late fees, and penalties. The

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Taxpayer entitled to refund of Input Tax Credit. Portal issue prevented timely filing. Allowed to submit manual application within 2 weeks.
Case-Laws
GST
The High Court considered a case regarding refund of Input Tax Credit. The petitioner's refund application was rejected due to lack of supporting documents. The petitioner argued that due to portal closure, they couldn't rectify the deficiencies or file a fresh application. The court emphasized that procedural rules should facilitate j

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Violation of natural justice challenged in assessment orders due to discrepancies in tax returns. Orders quashed, case remitted for fresh assessment.
Case-Laws
GST
The High Court addressed a challenge to assessment orders due to a mismatch in returns filed by the petitioner in GSTR 01 and GSTR 3B. The court found a violation of natural justice principles. The petitioner's attempt to absolve liability incurred by their deceased mother was rejected u/s 93 of the TNGST Act, 2017. The court

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Appeal dismissed due to 53-day delay, not 152 days as stated. Appellate authority can condone delay beyond 120 days.
Case-Laws
GST
The High Court considered the maintainability of an appeal u/s the GST Act. The appeal was dismissed due to a 152-day delay in filing. The court clarified that the appellate authority can condone delays beyond 120 days. The original order was dated 08.02.2022, and the appeal was filed on 21.07.2022, resulting in a 53-day delay after deducting the statutory 9

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Writ-petition challenging GST circulars remanded back to court of single bench for decision.
Case-Laws
GST
The High Court considered the maintainability of a writ petition u/s Article 226 challenging a circular under the Central Goods & Services Tax Act. It held that the appellate authority lacks jurisdiction to declare a provision ultravires, a power reserved for Constitutional Courts. The impugned order was set aside, and the writ petition remanded to the Single Bench for deciding the

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Petitioner challenged assessment orders, citing breach of natural justice. Court found discrepancies addressed, quashed order, directed fresh assessment.
Case-Laws
GST
The High Court addressed a challenge to three separate orders, alleging a breach of natural justice principles. The petitioner responded to discrepancies during inspection by providing necessary documents. The assessment orders were deemed questionable, and the petitioner was directed to pay specified amounts within a tim

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Challenge to Show Cause Notice in GST DRC-01 dated 25.09.2023 upheld. No restriction on officer issuing SCN or adjudicating. Petition disposed.
Case-Laws
GST
The High Court addressed a challenge to a Show Cause Notice (SCN) in Form GST DRC-01 issued based on inspection and obtained statement. Court held no restriction on inspecting officer to issue SCN u/s GST enactments. Directed State Tax Officer to transmit Notice to proper officer for adjudication as per Circular No. 13/2022-TNGST.

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