Goods and Services Tax

Former Shimla DC Amit Kashyap appointed as GST Appellate Tribunal member
GST
Dated:- 27-12-2025
PTI
Shimla, Dec 27 (PTI) Former Shimla Deputy Commissioner Amit Kashyap has been appointed as a Member of Goods and Services Tax (GST) Appellate Tribunal for the State Bench of Himachal Pradesh at Shimla for four years.
The appointment orders were issued on Friday by the central government after the approval of the Appointments Committee of the Cabinet, following an interview held by a selection committee headed by the Chief Justice of the Himachal Pradesh High Court, a statement issued here on Saturday said.
Kashyap, who retired from the Indian Administrative Service (IAS) in December 2023, held several important assignments, inclu

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GST registration cancellation for alleged fraud and suppression-vague SCN and evidence-free, mechanical order quashed for natural justice breach
Case-Laws
GST
Cancellation of GST registration on the ground that it was obtained by fraud, wilful misstatement, or suppression of facts was held unsustainable where the SCN and cancellation order were vague, laconic, and unsupported by any evidence or reasoned discussion on the alleged fraud or suppression. The authority was found to have acte

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GST appeal limitation u/s 107: SCN/adjudication orders count only after provable “communication” u/s 169; portal upload alone insufficient
Case-Laws
GST
Limitation for filing appeal under Section 107 was held to commence only upon “communication” of the SCN/adjudication order, which requires actual or constructive service in strict compliance with Section 169, and not merely the existence of the order on electronic dispatch or upload. Since GSTN/revenue could not ascertain when the taxp

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GST annual return late filing: Section 47 late fee bars Section 125 general penalty; fee recalculated, account defrozen.
Case-Laws
GST
General penalty under the GST law for failure to file annual return was held impermissible where late fee had already been levied for the same default, since Section 125 applies only where no penalty is leviable under Section 47; the general penalty was therefore quashed. The late fee computation under Section 47(2) was found erroneous because the author

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Alleged excess input tax credit claim under GST sent back for fresh decision, 50% cash deposit lifts bank attachment
Case-Laws
GST
Assessment relating to alleged excess/irregular ITC availment and consequential interest and late-fee liabilities was interfered with on the ground that the matter required reconsideration on merits after a proper reply and supporting documents. The impugned order was directed to be treated as an addendum to the show-cause notice, and the authority was manda

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GST goods detention penalty u/s 129(1)(a) miscalculated; penalty order set aside, authorities told to recompute within three weeks.
Case-Laws
GST
Whether the penalty quantified under Section 129(1)(a) of the U.P. GST Act, 2017 was computed erroneously was the dominant issue. Applying the principle in a prior binding decision on similar facts, the Court held that the penalty must be re-determined strictly in accordance with the statutory formula under Section 129(1)(a), and an order refl

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Alleged ₹72-crore GST evasion via clandestine cigarette supplies; bail cancellation sought over incomplete probe, but refused after five-year delay
Case-Laws
GST
Cancellation of bail granted for alleged GST evasion through clandestine cigarette supplies involving approximately Rs.72 crore was sought on the ground that the trial court failed to take a prima facie view of the gravity of economic offences, relied on an insignificant deposit, and granted bail while investigation was i

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Delhi HC asks Centre why GST on air purifiers can’t be lowered
GST
Dated:- 26-12-2025
PTI
New Delhi, Dec 26 (PTI) The Delhi High Court on Friday asked the Centre why it cannot reduce the GST charged on air purifiers to make it affordable for the common man in view of the worsening air quality in the national capital and nearby areas.
The court’s query came after the counsel for the Centre submitted that the GST Council is a constitutional body and it is no longer a unilateral levy of Delhi. It is a federal levy in all over India so all 30 states and union territories have to agree and involves union finance minister as its member.
Additional Solicitor General N Venkataraman, representing the Centre, said voting has to be done physically and it cannot be done through video conferencing and added that the government will file an extremely detailed counter affidavit in the matter.
A vacation bench of Justices Vikas Mahajan and Vinod Kumar granted 10 days' time to the ce

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ollution in Delhi.
During the hearing, the bench told the petitioner that in the last hearing also, the court was with him because the issue raised is such that “everybody is concerned”.
Agreeing to this, the ASG said, “certainly milords our hearts are there, no doubt”.
He said this matter was deliberated at the highest level involving the finance minister and they had an urgent meeting on Thursday but have some concerns with this writ petition.
The law officer said if the petitioner wants this petition to be treated as a representation by the GST Council through the secretariat, the court may pass an order today itself.
If the petitioner wants to contest the petition, we want to file an extremely detailed counter affidavit. It’s a loaded petition and we really want to know who is behind it, he added.
“Two prayers have nothing to do with GST. Health Ministry is not a party to the petition and a prayer is sought regarding it….
“Somebody wants a monopoly in air pur

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, “I have shown an entry which talks about breathing devices. All medical devices are falling in schedule 1″.
The court asked the ASG as to what is the difficulty in conducting the meeting of the GST Council and then they can take a call.
The ASG said, “This will open up a pandora box. The committee has recommended something to us. That’s the process. We are not saying anything at the moment, whether we will reduce or not. I am not giving any commitment…. We are scared from the constitutional perceptive. Let this be converted into representation and sent to the Council.” On December 24, the court had directed the GST Council to meet at the earliest and consider lowering or abolishing GST on air purifiers.
The matter was listed today to inform the court as to when the Council can meet and whether it was possible for the Council to meet virtually, if not physically.
Earlier, the high court had expressed displeasure over the authorities doing nothing to grant exemption from t

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Alleged fake firms used to claim ₹30+ crore input tax credit u/s 132; prolonged custody held disproportionate, bail granted.
Case-Laws
GST
In a prosecution alleging creation and operation of multiple firms to wrongfully avail and pass on input tax credit exceeding Rs.30 crores under Section 132 of the CGST Act, the court assessed whether continued pre-trial custody was warranted. Noting that the maximum punishment is five years, that the allegations remained to be proved, that the

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Refund of unutilised ITC on identical input-output supplies: Section 54(3)(ii) rate comparison rejected; refund allowed (3)
Case-Laws
GST
Refund of accumulated unutilised ITC was denied on the premise that refund under Section 54(3)(ii) of the CGST Act is unavailable where the input and output are the same and the rate comparison should be confined to the principal input vis-à-vis principal output. Relying on binding precedent, it was held that Section 54(3)(ii) does not bar refund m

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Goods moved with e-way bill showing wrong destination address; refund claim rejected as repeated “errors” lacked supporting records
Case-Laws
GST
Refund was denied where goods were moved under an e-way bill containing an incorrect destination address, and the plea of inadvertent error was rejected. The court held that the taxpayer had adequate opportunity to seek correction, and unlike relied-on precedents, the consignor and consignee being the same negated the claim of a bona fide mist

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GST transit detention of perishable goods and penalties under s129: writ rejected; release allowed on payment and bank guarantee.
Case-Laws
GST
A writ petition challenging detention and penalty under s.129(1)(a) and s.129(1)(b) of the GST Act was held not maintainable due to an efficacious statutory appeal under s.107, as the case did not fall within recognised exceptions to the alternate-remedy rule; disputed facts regarding alleged denial of personal hearing could not be satisfactoril

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Student admission facilitation for foreign universities via overseas entity treated as export, not 'intermediary'; GST demand quashed, refund ordered
Case-Laws
GST
Services of facilitating Indian students' admissions to foreign universities through a foreign entity were examined to determine whether they constituted “export of services” and whether the supplier qualified as an “intermediary” under the IGST Act. Relying on bindingly persuasive precedents holding that identical facilitati

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Kerala CM alleges 'financial blockade' by Centre
GST
Dated:- 24-12-2025
PTI
Thiruvananthapuram, Dec 24 (PTI) Kerala Chief Minister Pinarayi Vijayan on Wednesday accused the Union government of imposing what he described as a “financial blockade” on the state, warning that sustained cuts in borrowing limits and central transfers are severely affecting Kerala's public finances and development plans.
Addressing a press conference here, Vijayan said the Centre's actions go against the spirit of federalism and have placed states like Kerala under growing financial stress, despite their efforts to improve revenue collection and manage expenditure responsibly.
“The Centre is speaking about development on one side, while on the other

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limit has been reduced by Rs 14,358 crore. This includes deductions linked to KIIFB borrowings and pension-related agencies.
“These unilateral decisions have sharply restricted our ability to raise funds for development,” he said.
The CM also pointed to additional reductions imposed under the Guarantee Redemption Fund (GRF), despite Kerala having already set up the fund and deposited Rs 250 crore. He said irrational conditions were imposed, leading to a further cut of Rs 3,323 crore from the borrowing limit.
Vijayan said Kerala's fiscal position has been further weakened by reductions in central transfers. He noted that the state's share of divisible central taxes has steadily declined from 3.05 per cent during the Eleventh Finance Com

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e. He pointed to losses arising from changes in Goods and Services Tax (GST) rates, which he said could cost Kerala around Rs 8,000 crore in the coming financial year, with no compensation mechanism in place.
The chief minister also referred to cuts made under the Integrated GST (IGST) settlement. In April 2025, the Centre adjusted Rs 965.16 crore citing technical reasons, a move Vijayan said hit Kerala particularly hard as a consumer state dependent on IGST transfers.
“These sudden recoveries disrupt our budget planning and push the state into uncertainty,” he said.
Vijayan further said Kerala's export sectors including marine products, spices, cashew and textiles have suffered due to global trade challenges, including import restrict

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Kerala FM meets Sitharaman; apprises about state's fiscal challenges
GST
Dated:- 24-12-2025
PTI
New Delhi, Dec 24 (PTI) Kerala Finance Minister KN Balagopal on Wednesday apprised Union Finance Minister Nirmala Sitharaman about the state's fiscal challenges and urged her to restore the borrowing limits that have been cut.
The Left Democratic Front (LDF)-ruled Kerala has been constantly flagging issues related to lower borrowing limits and overall fiscal approach of the BJP-led Centre towards the state.
During a meeting with Sitharaman, Balagopal raised various issues, including that the state is currently experiencing serious fiscal challenges, arising from multiple simultaneous shocks to state revenues and constraints on borro

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tude and timing of the deduction have resulted in severe fiscal stress for the state.
“The combined impact of GST rate rationalisation, adverse trade developments has created an unprecedented fiscal squeeze that threatens the state's ability to maintain essential services and honour pre-committed liabilities,” the minister said.
The recent GST (Goods and Services Tax) rate rationalisation has resulted in revenue losses for Kerala.
“The state, being heavily dependent on GST revenues, faces an annual shortfall of approximately Rs 8,000 crore during the financial year 2025-26. This reduction substantially narrows Kerala's fiscal space to sustain essential public services, welfare schemes and committed developmental expenditure,” as per the

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HIGHLIGHTS
GST
Dated:- 24-12-2025
PTI
New Delhi, Dec 24 (PTI) Following are the top stories at 9 PM: NATION DEL34 UP-UNNAO RAPE-2NDLD SURVIVOR (6.34 PM)
'Kaal' for my family: Unnao rape survivor on suspension of Sengar's jail term; to move SC Unnao/Ballia (UP): The 2017 Unnao rape survivor on Wednesday termed the Delhi High Court's decision to suspend the jail term of the accused, expelled BJP leader Kuldeep Singh Sengar, “kaal” (death) for her family and said she would move the Supreme Court against it.
MDS16 ISRO-LDALL SATELLITE (6.04 PM)
ISRO''s ''Bahubali'' rocket places 6000 kg US communication sat into orbit, the heaviest from country Sriharikota (Andhra Pradesh): In a historic Christmas eve mission, ISRO's “Bahubali” rocket on Wednesday successfully launched a 6,100 kg US communication satellite the heaviest by and Indian launcher, into the desired orbit, a feat described by the space agency as the season's gift to the country.
DEL53 RAHUL-2NDLD

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ed three new Metro corridors, including a 9.91-km stretch from the RK Ashram Marg to Indraprastha, which will connect all Kartavya Bhavans, India Gate, Bharat Mandapam, the National War Memorial and other important installations in Lutyens' Delhi.
BOM20 MH-2NDLD UDDHAV-RAJ (6.06 PM)
Shiv Sena (UBT), MNS announce alliance ahead of Mumbai civic polls Mumbai: Ending a 20-year political feud, Shiv Sena (UBT) chief Uddhav Thackeray and MNS president Raj Thackeray forged an alliance on Wednesday for the elections to the cash-rich Brihanmumbai Municipal Corporation to be held on January 15.
DEL52 ENV-ARAVALLIS (7.54 PM)
Centre imposes ban on new mining leases in Aravallis; protected zone to be expanded New Delhi, Dec 24 (PTI) The Centre on Wednesday issued directions to states for a complete ban on granting new mining leases in the Aravallis, officials said.
DEL57 ENV-CAQM-GRAP (8.20 PM)
GRAP 4 curbs revoked in Delhi-NCR as air quality improves New Delhi: The Commissi

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st Hindus in Bangladesh Kolkata: Members of a pro-Hindu organisation held demonstrations at several land ports along the India-Bangladesh border in West Bengal on Wednesday over the killing of a man belonging to the minority community in the neighbouring country.
CAL18 OD-GIRL-2NDLD-MURDER (5.09 PM)
Girl raped, murdered in Odisha, 1 arrested, mob demolishes accused's house; Oppn calls bandh Bhubaneswar/Bhadrak (Odisha): A 10-year-old girl was allegedly raped and murdered in Odisha's Bhadrak district, triggering a massive outrage with locals demolishing the accused's house, police said on Wednesday.
LEGAL LGD13 DL-HC-2NDLD AIR PURIFIERS (5.29 PM)
Delhi HC directs GST Council to meet at earliest, consider lowering GST on air purifiers New Delhi: The Delhi High Court on Wednesday directed the GST Council to meet at the earliest and consider lowering or abolishing goods and services tax on air purifiers in view of worsening air quality in the national capital.
LGD10

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lating tensions along Line of Actual Control with India: US report New York/Washington: China probably seeks to capitalise from deescalating tensions along the Line of Actual Control with India to stabilise bilateral relations and prevent the deepening of US-India ties, according to a report by the US Department of War.
FGN54 BANGLA-BNP-LD RAHMAN (7.43 PM)
BNP's acting chief Tarique Rahman set to return Bangladesh on Thursday Dhaka: Tarique Rahman, the Acting Chairman of the Bangladesh Nationalist Party and heir to the influential Zia family, is set to return home on Thursday, ending his nearly 17 years in exile in London, his party said on Wednesday.
FGN59 BANGLA-EXPLOSION (8.58 PM)
1 killed in crude bomb explosion in Bangladesh Dhaka: One person was killed in a crude bomb explosion in the Bangladeshi capital on Wednesday, police said.
FGN57 US-CHINA-PAK (8.19 PM)
Pentagon report highlights cooperation between China and Pakistan in defence, space New York/Wash

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Govt has given free hand to monopolies, shackled small businesses: Rahul Gandhi
GST
Dated:- 24-12-2025
PTI
New Delhi, Dec 24 (PTI) Congress leader Rahul Gandhi on Wednesday alleged that the government has given a free hand to monopolies and shackled the small and medium businesses with chains of bureaucracy and flawed policies like wrong GST.
In a post on X, Gandhi shared his conversation with representatives of the Vaish community who are primarily engaged in business and have traditionally been job and wealth creators in the country.
The representatives of the Vaishya community held an extensive business dialogue with the Leader of Opposition, and placed before him the serious challenges currently facing trade and business

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backbone of the country's trade,” Gandhi said.
The business persons who met Gandhi came from a wide range of industries, including footwear manufacturing, agricultural products, industrial electricals, paper and stationery, travel, stone cutting, chemicals and hardware.
Expressing deep concern over the economic policies of the Modi government, the representatives alleged that the policies constitute a direct attack on small traders, MSMEs and India's production-based economy. They asserted that this is not a policy failure but a deliberately designed conspiracy aimed at benefiting a handful of corporate houses while pushing crores of businesses to the brink of ruin.
Rahul Gandhi has warned that a monopoly and duopoly-driven governanc

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CBI Arrests CGST Superintendent in Mumbai while accepting Rs. Five Lakh Bribe
GST
Dated:- 24-12-2025

The Central Bureau of Investigation (CBI) has arrested Superintendent, CGST Audit-I, Mumbai while accepting Bribe of Rs. Five Lakh from the complainant on 22.12.2025.
CBI registered the case on 22nd December, 2025, on a written complaint from Director of a Private Company, alleging demand of illegal gratification by the accused Superintendent, CGST, Mumbai. The accused Superintendent CGST carried out an audit of the complainant's company on 26.11.2025. It was alleged by the complainant that the accused had threatened to fabricate a tax demand of Rs. 98 Lakh against the private company and demanded Rs. 20 Lakh as bribe

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Delhi HC expresses displeasure over no tax exemption on air purifiers in 'emergency situation'
GST
Dated:- 24-12-2025
PTI
New Delhi, Dec 24 (PTI) The Delhi High Court on Wednesday expressed displeasure over the authorities doing nothing to grant exemption from taxes on air purifiers in this “emergency situation” when the air quality index (AQI) is ‘very poor’.
A bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela asked the authorities’ counsel to take instructions on the issue and inform it at 2:30 pm.
The court was hearing a public interest litigation (PIL) seeking directions to the central government to classify air purifiers as “medical devices” and reduce the goods and services tax (

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r lungs just by breathing 21,000 times a day, and that’s involuntary,” the bench said.
The petition by advocate Kapil Madan said that purifiers cannot be treated as luxury items in view of the “extreme emergency crisis” caused by severe air pollution in Delhi.
It contended that access to clean indoor air has become indispensable for health and survival.
“Imposition of GST at the highest slab upon air-purifiers, a device that has become indispensable for securing minimally safe indoor air, renders such equipment financially inaccessible to large segments of the population and thereby inflicts an arbitrary, unreasonable, and constitutionally impermissible burden,” the plea said. PTI SKV SKV MNK MNK
News – Press release – PI

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GST fake registration and invoice scheme to claim ineligible ITC, arrest timing flaw under s. 35(3) BNSS leads to bail
Case-Laws
GST
In a second bail application arising from alleged GST fraud involving fake registrations and invoices to pass on ineligible ITC, the court examined the legality of arrest under s. 35(3) BNSS. The notice directed the accused to appear at 4:15 PM on a specified date, but the arrest memo recorded arrest at 11:45 AM on the same day; the investigating officer a

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Section 73 tax notice and registration cancellation issued to deceased person held void; fresh proceedings allowed against legal heirs
Case-Laws
GST
Proceedings under Section 73 were challenged on the ground that the show cause notice and consequential order were issued against a deceased person, leading to cancellation of registration. The court held that initiation of statutory proceedings against a deceased person is inherently void and cannot be continued against the legal heirs or

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GST transit goods detention u/s129(1)(a), invoice doubts and driver notice challenged; writ refused, appeal remedy urged
Case-Laws
GST
Writ jurisdiction was invoked to challenge detention/seizure proceedings on the plea that the goods were released on lesser security under s.129(1)(a) of the U.P. GST Act, that invoices could not be doubted without any survey, and that the show cause notice having been issued in the driver's name could not prejudice the supplier. The Court held that reli

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Alleged fake GST invoices and wrongful input tax credit claims u/s 132 CGST; bail granted with conditions
Case-Laws
GST
Bail was sought in prosecution for alleged wrongful availment of input tax credit through bogus invoices from non-existent suppliers under Section 132 CGST Act. Applying settled principles that arrest must rest on recorded “reasons to believe” based on material satisfying statutory thresholds, and that bail is the rule with incarceration an exception, the Court noted t

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Unblocking blocked electronic credit ledger u/r 86A after taxpayer request; authority told to issue reasoned order in two weeks
Case-Laws
GST
Rule 86A(2) empowers the Commissioner or authorised officer to permit debit of the electronic credit ledger once satisfied that the conditions justifying blockage under Rule 86A(1) no longer exist. Since the taxpayer had submitted a representation seeking unblocking and the authority had not taken any decision as mandated by Rule 86A(2), the court

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GST registration restoration after missed show-cause reply: s.161 rectification dismissal set aside; one more hearing granted
Case-Laws
GST
Suomotu rectification under s.161 of the CGST/KGST Act was invoked to dismiss the anonymized petitioner's appeal and deny restoration of GST registration on the premise that there was no error apparent on the face of the record. The Court held that, given the petitioner's bona fide and sufficient cause for not replying to the show-cause notice, a ju

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