Goods and Services Tax

Demand of tax on cotton purchase from agriculturist under GST Act confirmed. Penalty sustained. Argument of revenue neutrality rejected.
Case-Laws
GST
The High Court considered the issuance of notice u/s 74(1), 122(2), and 125 of the CGST Act, 2017 u/s Rule 142(1) of the CGST Rules, 2017 for unpaid tax on Reverse Charge Mechanism (RCM) on cotton purchase from agriculturist. The petitioner challenged jurisdiction but was allowed to make submissions on merits. The court found petitioner l

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Petitioner's challenge to GST assessment rejected due to missing documents. Order quashed for re-consideration.
Case-Laws
GST
The High Court addressed a challenge to an assessment order u/s GST ASMT-10 due to non-submission of required documents. The assessing officer rejected the petitioner's reply citing lack of reconciliation statements and incomplete submission of relevant invoices. The Court found the rejection unsustainable as the petitioner's reply in Form ASMT-10 was sufficient.

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Seizing goods before election, dispute on release method. Court says: Bond & Bank Guarantee needed. Complainant must comply.
Case-Laws
GST
The High Court addressed a dispute regarding the release of seized goods before an Assembly Election process. The court held that release is permissible u/s the Central Goods and Services Tax Act, 2017 only if a Bond and Bank Guarantee are provided for the worth of the goods. The complainant's claim of a lower value for the goods was considered, and

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High Court ruled no GST on royalty until Nine Judge Constitution Bench decides. Petitioner has 4 weeks to reply.
Case-Laws
GST
The High Court addressed the issue of GST liability on seigniorage fee and mining lease amounts paid by the petitioner to the Government. Referring to a Division Bench Judgment, it was held that there should be no recovery of GST on royalty until a decision by a Nine Judge Constitution Bench. The petitioner was allowed to submit a reply within four weeks from th

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GTA: Goods Transport Agency can claim Input Tax Credit based on supplier's invoices.
Case-Laws
GST
The Advance Ruling Authority addressed two key issues: 1) Whether a supplier, who is the owner of a vehicle, can charge GST on rental/hiring services under the Forward Charge Mechanism even if the service is exempted. The ruling stated that this question is not maintainable as the applicant did not undertake or propose to undertake any supply of renting/hiring vehicles. 2) Whether a Goods

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Petition dismissed for not using statutory remedy. File appeal within 3 weeks. Court won't review case now.
Case-Laws
GST
The High Court considered the maintainability of a petition u/s 107 of the U.P. Goods and Services Tax Act, 2017, in light of the availability of statutory remedy. Citing the principle of natural justice, the Court referred to a Supreme Court decision emphasizing the discretion of the High Court not to entertain a writ petition when an effective alternate remedy exis

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High Court ruled no GST recovery on royalty until Nine Judge Constitution Bench decision. Petitioner can reply within 4 weeks.
Case-Laws
GST
The High Court addressed GST liability on seigniorage fee and mining lease amounts. Referring to a Division Bench Judgment, it was held that no GST recovery on royalty is allowed until a Nine Judge Constitution Bench decision. The petitioner can respond to the intimation within four weeks from the order date.
TMI Updates – Highlights, quick not

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Delay in filing revocation application for GST registration condoned. Petitioner must pay all dues for consideration.
Case-Laws
GST
The High Court considered a case involving the condonation of delay in filing a revocation application for the cancellation of GST registration. The court held that the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules was condoned. The petitioner was directed to deposit all taxes, interest, late fees, penalties, etc., and

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Violation of natural justice in tax assessment order challenged. Petitioner not given fair chance to contest. Order quashed, remit 10% disputed tax.
Case-Laws
GST
The High Court addressed a challenge to an assessment order, noting a violation of natural justice principles due to lack of communication of show cause notice and order through means other than GST portal upload. Discrepancies between GSTR 3B and GSTR 2A were reconciled in annual return GSTR-9. Petitioner, though not particip

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Court held that end of lease doesn't negate petitioner's claim for GST amounts. Arbitral tribunal to decide. Limited protection granted.
Case-Laws
GST
The High Court addressed the restriction on the petitioner's claim for GST amounts due to the end of the agreement between the respondent and the renter. The court held that the agreement's termination does not negate the petitioner's claim. The court determined that the arbitral tribunal is the appropriate forum to decide the petitioner'

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One-Day Appeal Delay Excused Due to Staffing Issues; Electricity Utility's Appeal to Be Heard.
Case-Laws
GST
The Appellate Authority for Advance Ruling (AAAR) considered the condonation of delay in filing an appeal u/s 100(2) of the CGST/TNGST Act, 2017. The appellant, a Tamilnadu Government-owned Electricity Generation and Distribution Utility, sought condonation of a one-day delay in filing the appeal, citing reasons of staff shortage and administrative issues. The AAAR noted that the

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Petitioner didn't appeal tax order in time. Court says no merit in Writ Petition. Can file appeal within 30 days.
Case-Laws
GST
The High Court held that the petitioner's failure to file an appeal u/s 107 of the GST enactment against an impugned tax payment order rendered the Writ Petition without merit. The Court noted the expiry of the appeal filing deadline and the recovery of the tax amount from the petitioner. The petitioner was granted 30 days to file a statutory appeal in complian

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Petition challenging delay in filing appeal & non-deposit under WBGST Act allowed. Order set aside, matter remanded for appeal hearing.
Case-Laws
GST
The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided relevant documents supporting the case. The impugned order was set aside, and the matter was remanded to the appellate authority for a merit-based appeal hearing. The petitioner w

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Court Rules Cash Not “Things” Under CGST Act; Seizure Order Invalid Due to Lack of Justification and Delays.
Case-Laws
GST
The High Court addressed the validity of a seizure order u/s 67(2) of the CGST Act, focusing on whether the term “things” includes cash/currency seized during search and seizure. The Court considered conflicting interpretations from different High Courts. It held that cash/currency is not encompassed within the term “things” in the provision. The Court emphasized th

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Mismatch between the GSTR 3B return and the GSTR 1 statement: Court finds lack of fair chance to contest. Order set aside for reevaluation.
Case-Laws
GST
The High Court found a violation of natural justice as the petitioner was not given a fair chance to contest a tax demand due to a mismatch between GSTR 3B return and GSTR 1 statement. The tax liability arose from this discrepancy. The petitioner's counsel provided evidence of GST computation errors. The court noted the tax proposal wa

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Violation of fairness: Petitioner's explanations ignored. Discrepancies unaddressed. Order set aside for review.
Case-Laws
GST
The High Court found a violation of natural justice as the petitioner's reply to the show cause notice was not considered. Discrepancies in GSTR returns were explained by the petitioner, including credit notes and missing supplier invoices. The court noted that the explanation provided was not rejected with reasons, leading to the order being set aside. The case

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Extension of time for tax assessment or notice issuance. Order passed during ongoing case. No enforcement until next court date.
Case-Laws
GST
The High Court addressed the issue of extension of limitation for assessment u/s 74 or issuing Show Cause Notice (SCN) as per Notification No. 09/2023 by CGST authorities. During the writ petition, interim orders were issued. Respondent authorities issued an order u/s 73(9) of CGST Act, 2017/Assam GST Act, 2017. The Court directed respondents to

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High Court ruled against alleged excess input tax credit claim due to violation of natural justice principles. Stay on demand order till next hearing.
Case-Laws
GST
HC addressed alleged excess input tax credit claim u/s 73 SGST/CGST Act, 2017. No SCN issued, only summary, violating Section 73 and Rule 142. Violation of natural justice. Notice issued, returnable in 4 weeks. Counsels for respondents accepted notice. Waiver of Notices due to representation. Extra copies of petition to be s

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Filing of information by manufacturers of Pan Masala and Tobacco taxpayers
GST
Dated:- 7-6-2024

Please refer to the notification Notification No. 04/2024 – Central Tax dated 05-01-2024 to seek information from taxpayers dealing in the goods mentioned therein. Two forms have been notified vide this notification namely GST SRM-I and GST SRM-II. The former pertains to the registration and disposal of machines while the latter asks for information on inputs and outputs during a month.

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CBIC Chairperson inaugurates GST Bhawan at Rohtak, Haryana
GST
Dated:- 5-6-2024

GST Bhawan is located at the hub of connectivity to major districts of Haryana and has easy and quick access to facilitate GST Taxpayers
Shri Sanjay Kumar Agarwal, Chairman, Central Board of Indirect Taxes and Customs (CBIC), inaugurated the GST Bhawan, an official complex of CGST Rohtak Commissionerate at Rohtak, Haryana. Shri Shashank Priya, Member, CBIC (GST, Legal, CX & ST); Shri Manoj Kumar Shrivastava, Chief Commissioner CGST Panchkula Zone, senior officers from CBIC and officers & staff from CGST Rohtak Commissionerate, Panchkula Zone, were also present.
Located at one of the most preferred locations in Rohtak, the project sits at the hub

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consistently supporting and encouraging to develop infrastructure which is visible by the fact that the Ministry of Finance has sanctioned residential as well as office building projects of CBIC for about Rs. 4,600 crore in last 10 financial years (i.e., 2014-24),” he added.
Shri Shashank Priya, Member, CBIC, shared his experience and said when he joined the department 34 years ago, there were not many facilities available and the office was run from a rented premises. “This new building will definitely facilitate the officers and staff which will in turn boost and enhance the output. As number of taxpayers are increasing, we need more tools and modern facilities to facilitate them towards easy compliance.”
Addressing the gathering, Shri

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Gross GST revenue collection in May 2024 stands at 1.73 lakh crore; Records 10% y-o-y growth
GST
Dated:- 3-6-2024

₹3.83 lakh crore gross GST revenue collection in FY2024-25 (till May 2024) records 11.3% y-o-y growth
Net Revenue (after refunds) grows 11.6% in FY 2024-25 (till May 2024)
Domestic Gross GST Revenue grows 15.3% in May, 2024
The gross Goods and Services Tax (GST) revenue for the month of May 2024 stood at ₹1.73 lakh crore. This represents a 10% year-on-year growth, driven by a strong increase in domestic transactions (up 15.3%) and slowing of imports (down 4.3%). After accounting for refunds, the net GST revenue for May 2024 stands at ₹1.44 lakh crore, reflecting a growth of 6.9% compared to the same period last year.
Breakdown of May 2024 Collections:
* Central Goods and Services Tax (CGST): ₹32,409 crore;
State Goods and Services Tax (SGST): ₹40,265 crore;
Integrated Goods and Services Tax (IGST): ₹87,781 crore, i

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ter-Governmental Settlement:
In the month of May, 2024, the Central Government settled ₹38,519 crore to CGST and ₹32,733 crore to SGST from the net IGST collected of ₹67,204 crore. This translates to a total revenue of ₹70,928 crore for CGST and ₹72,999 crore for SGST in May, 2024, after regular settlement.
Similarly, in the FY 2024-25 till May 2024 the Central Government settled ₹88,827 crore to CGST and ₹74,333 crore to SGST from the net IGST collected of ₹154,671 crore. This translates to a total revenue of ₹1,65,081 crore for CGST and ₹1,68,137 crore for SGST in FY 2024-25 till May 2024 after regular settlement.
The chart below shows trends in monthly gross GST revenues during the current year. Table-1 shows the state-wise figures of GST collected in each State during the month of May, 2024 as compared to May, 2023. Table-2 shows the state-wise figures of post settlement GST revenue of each State for the month of May, 2

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p
2
1
-39%
Kerala
2,297
2,594
13%
Tamil Nadu
8,953
9,768
9%
Puducherry
202
239
18%
Andaman and Nicobar Islands
31
37
18%
Telangana
4,507
4,986
11%
Andhra Pradesh
3,373
3,890
15%
Ladakh
26
15
-41%
Other Territory
201
207
3%
Center Jurisdiction
187
245
30%
Grand Total
1,14,261
1,31,783
15%
Table-2: SGST & SGST portion of IGST settled to States/UTs in May (Rs. in crore)
Pre-Settlement SGST
Post-Settlement SGST[2]
State/UT
May-23
May-24
Growth
May-23
May-24
Growth
Jammu and Kashmir
178
225
26%
561
659
17%
Himachal Pradesh
189
187
-1%
435
436
0%
Punjab
638
724
14%
1,604
1,740
8%
Chandigarh
48
54
12%
168
178
6%
Uttarakhand
411
476
16%
666
714
7%
Haryana
1,544
1,950
26%
2,568
3,025
18%
Delhi
1,295
1,477
14%
2,539
2,630
4%
Rajasthan
1,386
1,506
9%
3,020
3,315
10%
Uttar Pradesh
2,384
2,736
15%
5,687
6,848
20%
Bihar
623
695
11%
2,058
2,298

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Advisory on launch of E-Way Bill 2 Portal
GST
Dated:- 28-5-2024

GSTN is pleased to inform that NIC is releasing the E-Way Bill 2 Portal (https://ewaybill2.gst.gov.in) on 1st June 2024. This portal ensures high availability and runs in parallel to the e-way Bill main portal (https://ewaybillgst.gov.in). The e-way bill 2 portal synchronises the e-way bill details with main portal within a few seconds. The highlights of the portal are as follows:
* Presently, E-Way Bill 2 Portal provides the critical services of E-Way Bill system, and gradually it will be extended with other services of e-way bill system.
* E-Way Bills can be generated and updated on the E-Way Bill 2 Portal independently.
* E-Way Bill 2 portal provides the

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Information from manufacturers of Pan Masal and Tobacco taxpayers
GST
Dated:- 16-5-2024

Government had issued a notification to seek information from taxpayers dealing in the goods mentioned therein vide Notification No. 04/2024 – Central Tax dated 05-01-2024. Two forms have been notified vide this notification namely GST SRM-I and GST SRM-II. The former pertains to registration and disposal of machines while the later asks information on inputs and outputs during a month.
To begi

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Union Finance Minister Smt. Nirmala Sitharaman administers Oath of Office to Justice (Retd.) Sanjaya Kumar Mishra as the first President of GST Appellate Tribunal in New Delhi
GST
Dated:- 6-5-2024

Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman administered the oath of integrity and secrecy to Justice (Retd.) Sanjaya Kumar Mishra as the President of the GST Appellate Tribunal (GSTAT), in New Delhi, today. Justice (Retd.) Mishra's appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.
The GSTAT is the Appellate Authority established under the Central Goods and Services Tax Act, 2017, to hear various appeals under the said Act and the r

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GST revenue collection for April 2024 highest ever at Rs 2.10 lakh crore
GST
Dated:- 1-5-2024

GST collections breach landmark milestone of ₹2 lakh crore
Gross Revenue Records 12.4% y-o-y growth
Net Revenue (after refunds) stood at ₹1.92 lakh crore; 17.1% y-o-y growth
The Gross Goods and Services Tax (GST) collections hit a record high in April 2024 at ₹2.10 lakh crore. This represents a significant 12.4% year-on-year growth, driven by a strong increase in domestic transactions (up 13.4%) and imports (up 8.3%). After accounting for refunds, the net GST revenue for April 2024 stands at ₹1.92 lakh crore, reflecting an impressive 17.1% growth compared to the same period last year.
Positive Performance Across Components:
Breakdown of April 2024 Collections:
* Central Goods and Services Tax (CGST): ₹43,846 crore;
State Goods and Services Tax (SGST): ₹53,538 crore;
Integrated Goods and Services Tax (IGST): ₹99,623 crore, incl

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2,316
2,796
21%
Chandigarh
255
313
23%
Uttarakhand
2,148
2,239
4%
Haryana
10,035
12,168
21%
Delhi
6,320
7,772
23%
Rajasthan
4,785
5,558
16%
Uttar Pradesh
10,320
12,290
19%
Bihar
1,625
1,992
23%
Sikkim
426
403
-5%
Arunachal Pradesh
238
200
-16%
Nagaland
88
86
-3%
Manipur
91
104
15%
Mizoram
71
108
52%
Tripura
133
161
20%
Meghalaya
239
234
-2%
Assam
1,513
1,895
25%
West Bengal
6,447
7,293
13%
Jharkhand
3,701
3,829
3%
Odisha
5,036
5,902
17%
Chhattisgarh
3,508
4,001
14%
Madhya Pradesh
4,267
4,728
11%
Gujarat
11,721
13,301
13%
Dadra and Nagar Haveli and
Daman & Diu
399
447
12%
Maharashtra
33,196
37,671
13%
Karnataka
14,593
15,978
9%
Goa
620
765
23%
Lakshadweep
3
1
-57%
Kerala
3,010
3,272
9%
Tamil Nadu
11,559
12,210
6%
Puducherry
218
247
13%
Andaman and Nicobar
Islands
92
65
-30%
Telangana
5,622
6,236
11%
Andhra Pradesh
4,329
4,850
12%
Ladakh

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ura
70
80
14%
164
198
21%
Meghalaya
69
76
9%
162
190
17%
Assam
608
735
21%
1,421
1,570
10%
West Bengal
2,416
2,640
9%
3,987
4,434
11%
Jharkhand
952
934
-2%
1,202
1,386
15%
Odisha
1,660
2,082
25%
2,359
2,996
27%
Chhattisgarh
880
929
6%
1,372
1,491
9%
Madhya Pradesh
1,287
1,520
18%
2,865
3,713
30%
Gujarat
4,065
4,538
12%
6,499
7,077
9%
Dadra and Nagar
Haveli and Daman
and Diu
62
75
22%
122
102
-16%
Maharashtra
10,392
11,729
13%
15,298
16,959
11%
Karnataka
4,298
4,715
10%
7,391
8,077
9%
Goa
237
283
19%
401
445
11%
Lakshadweep
1
0
-79%
18
5
-73%
Kerala
1,366
1,456
7%
2,986
3,050
2%
Tamil Nadu
3,682
4,066
10%
5,878
6,660
13%
Puducherry
42
54
28%
108
129
19%
Andaman and
Nicobar
Islands
46
32
-32%
78
88
13%
Telangana
1,823
2,063
13%
3,714
4,036
9%
Andhra Pradesh
1,348
1,621
20%
3,093
3,552
15%
Ladakh
3

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