Goods and Services Tax

High Court: Certified Copy Not Needed for Appeals if Order Available Online; Quashes Rejection of Appeal, Orders Rehearing.
Case-Laws
GST
In light of the amended Rules 108 and 109 of the GST Rules effective from 26th December 2022, the High Court held that when an appealed order is issued or uploaded on the common portal and can be viewed by the appellate authority, submitting a certified copy of such uploaded order for authenticity becomes insignificant. Therefore, the appellate author

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Refund of IGST from e-cash register allowed despite non-compliance with Section 49(6); appellate order binding.
Case-Laws
GST
Rejection of refund of IGST lying in electronic cash register on grounds of non-compliance with Section 49(6) of CGST Act, 2017 was held untenable. The appellate authority's order directing refund issuance cannot be withheld by respondents without challenging it in higher forum. Respondents directed to process refund claim per appellate order along with applicabl

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Apex court strikes down GST circular on ITC refund for inverted tax structure, orders fresh adjudication.
Case-Laws
GST
The High Court held that Circular No. 135/15/2020-GST, which dealt with the refund of Input Tax Credit (ITC) accumulated due to the Inverted Tax Structure, was in conflict with Section 54(3)(ii) of the Act. The Appellate Authority had allowed the appeal solely relying on this Circular, which did not withstand judicial scrutiny. Consequently, the impugned order was set

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Tax laws upheld: Delayed challenge of GST cancellation dismissed due to non-compliance with statutory provisions.
Case-Laws
GST
The petitioner failed to challenge the matter within statutory provisions and raised the constitutional validity of Section 29(2) under CGST and BGST Acts. The court found the decision in Rohit Enterprises persuasive but not binding. While the facts differed, the hardship was similar to a previous case where the constitutional guarantee to carry out trade and c

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Petition review dismissed – no error evident; order passed sans objection.
Case-Laws
GST
The review petition filed u/s 114 read with Order XLVII Rule 1 of the Code of Civil Procedure, 1908 was dismissed as the petitioner failed to establish any mistake or error apparent on the face of the record. The impugned order was passed in the presence of the learned counsels without objection, and being an appealable order, the High Court did not find any grounds for review. The review petition l

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Clarification Sought on GST Rate for Ship Supplies; Classification Consistent with Customs Bill of Entry.
Case-Laws
GST
The applicant sought clarification on the applicability of GST rate under notification No. 1/2017-Central Tax (Rate) for imported goods/spares supplied on ships. The applicant claimed these goods are essential parts of the ship to make it seaworthy. However, the HSN explanatory notes of Chapter 89, under which the applicant wants the goods classified after import, excl

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Violation of natural justice: Bail cancellation without appellant's counsel.
Case-Laws
GST
Violation of principles of natural justice due to absence of appellant's counsel during proceedings. High Court noted counsel's absence on certain dates, but matter reserved on 29.04.2024 without hearing. Unexpectedly relisted on 18.07.2024 without counsel's presence. Impugned order cancelling bail passed on 25.07.2024 without hearing appellant's counsel who had obtained bail from trial court. Imp

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Court Affirms State Authority's Lead in Investigations, Prevents Central Intervention u/s 6(2)(b) of the Act.
Case-Laws
GST
The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for transfer of investigation from State authority to Central authority or vice-versa. The object of Section 6(2)(b) is to avoid multiple proceedings on the same subject matter. Once the State authority initia

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Delay in GST appeal beyond limitation period uncondoned despite 2023 notification.
Case-Laws
GST
Original order confirming GST demand was passed without opportunity of hearing. Appeal dismissed on limitation ground. Notification dated 02.11.2023 allows condonation of delay for appeals filed before 31.01.2024 against orders passed before 31.03.2023 u/ss 73/74 of GST Act. Impugned order passed on 20.07.2023, after 31.03.2023 cutoff date, hence notification inapplicable. Cited judgement de

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Tax law amendment restricting input tax credit availability challenged; court seeks reconsideration.
Case-Laws
GST
The imposition of a time limit for availing Input Tax Credit (ITC) is violative of Articles 14, 19(1)(g), and 300A of the Constitution of India. The insertion of sub-section (5) u/s 16 of the CGST Act, effective from July 1, 2017, provided that for invoices or debit notes pertaining to Financial Years 2017-18 to 2020-21, the registered person could take ITC in any return fi

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Bail Denied in GST Fraud Case: Applicants Linked to Fake Firms and Unexplained Deposits; Court Stresses Economic Crime Severity.
Case-Laws
GST
In the present case involving economic offenses related to GST fraud, the court denied bail to the applicants. The applicants were found to be connected with Sanjay Dhingra in transactions involving fake GST firms registered using stolen PAN and Aadhaar details. The money trail and financial transactions revealed unexplained huge amounts being de

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Penalty for tax evasion & undervaluation during goods detention; pay tax+penalty on market value to release goods.
Case-Laws
GST
Writ petition concerning levy of penalty u/s 129 of CGST Act for alleged tax evasion and undervaluation during detention of goods. Court permitted petitioners to pay tax and penalty calculated on market value determined by authorities within one week. Upon receipt of payment, authorities directed to release detained vehicle and goods within seven days thereaft

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GST registration cancelled retrospectively without valid reasons; authority overstepped, order modified for prospective effect.
Case-Laws
GST
The petitioner's GST registration was cancelled retrospectively without indicating specific reasons, violating principles of natural justice. While the authority can cancel registration retrospectively u/s 29(2) of the CGST/DGST Act, the decision cannot be arbitrary. The show cause notice did not propose retrospective cancellation. The impugned or

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Search & seizure of sales records from sister company, unable to reply notice.
Case-Laws
GST
Search and seizure operations conducted by respondent No. 3 on petitioner-Company's sister entity premises, seizing material like sales registers, accounts books, and data. Petitioner unable to file detailed reply to Show Cause Notice due to seized documents. Court accepted petitioner's explanation, set aside impugned orders, and remanded matter to respondent No. 2 for reconsideration of reply s

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Refund of input tax credits & 'intermediary' status u/s 2(13) IGST Act remanded for fresh consideration by Appellate Authority.
Case-Laws
GST
Appellate Authority's orders regarding refund of accumulated input tax credit with interest and determination of petitioner's status as an 'intermediary' u/s 2(13) of IGST Act set aside. Matters remanded for reconsideration by Appellate Authority to provide opportunity to both parties to present claims and contentions afresh within stipulated time

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Goods transit sans docs: No penalty if invoices/e-way bills exist.
Case-Laws
GST
This case pertains to the refund of penal amounts or taxes paid for goods seized due to lack of proper documentation during transit. The court held that the movement of goods accompanied by e-way bills, tax invoices, or delivery challans from the originating state shall be treated as bona fide and not attract any penalty or tax under the GST regime. The court agreed with the precedent set by the Andhra Prad

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Assessee's reply to pre-notice communication not mandatory; dismissing writ plea against pending GST proceedings.
Case-Laws
GST
Non-consideration of reply given pursuant to GST DRC-01A notice violates principles of natural justice. Rule 142(1A) merely allows proper officer discretion to issue communication, not adjudicate submissions. Right of assessee arises only after show cause notice u/r 142(1)(a) with hearing opportunity. Affording hearing at different stages not contemplated by le

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Delayed appeal rejected despite justification; partial fee paid; no ill-intent; tardy filing not beneficial: Appeal restored.
Case-Laws
GST
Appeal dismissed on ground of limitation despite ex

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Taxpayer wins right to rectify adverse tax order; Authority directed to consider application fairly.
Case-Laws
GST
Section 161 allows an affected person to apply for rectification of an order. The authority had previously passed an order and decided no rectification was necessary, which the assessee felt adversely affected them. The High Court set aside that order, directing the authority to deal with the rectification application in accordance with law. The rectification process is sep

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Order canceling registration quashed; non-application of mind, lack of reasoning, violation of natural justice.
Case-Laws
GST
Cancellation of registration order quashed due to non-application of mind, absence of reasons, and violation of principles of natural justice. Court followed precedent where non-reasoned order was set aside, allowing petitioner to file reply to show cause notice. Impugned orders liable to be set aside, original order dated February 22, 2023 quashed and set aside,

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Petition Dismissed: Failure to Appeal Assessment Order Renders Writ Petition on Tax Dispute Unmaintainable.
Case-Laws
GST
The petitioner challenged the assessment order solely on the ground of not availing the statutory remedy of appeal. The court held that the petitioner did not file an appeal and allowed the assessment order to become final, subsequently approaching the court through a writ petition to challenge the tax, interest, and penalty determination. The petitioner was given an

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Nonwoven fabrics with PVC coating can't be classified under HSN 56031400 or Chapter 50; PVC being the major constituent.
Case-Laws
GST
Nonwoven coated fabrics laminated or impregnated with PVC cannot be classified under HSN 56031400 or Chapter 50. As the major constituent is PVC sheet (120 GSM out of 240 GSM), the goods would be classified under Chapter 39, based on the material or component that gives the essential character, as per the Explanatory Notes. A conjoint reading of manufact

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Petition Dismissed: Court Awaits Appellate Decision; IGST Payment Already Made, Recovery Actions Halted Pending Appeal.
Case-Laws
GST
The High Court dismissed the petition, holding that it would not be appropriate to interfere in the matter during the pendency of the appeal before the appellate authority. The petitioner was granted the liberty to raise all submissions before the appellate authority, which would undoubtedly consider and pass appropriate orders. The Division Bench had pro

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Father's nil returns for 2017-18 led to GST tax demand on purchases assuming sales within 18 months. Court set aside order, remanded for reconsideration.
Case-Laws
GST
Petitioner challenged assessment order u/s 74 of GST enactments. Father had filed nil returns for outward supply in 2017-18. Show cause notice treated total purchase value as suppressed sales. Impugned order assumed processed turmeric must be sold within 18 months, deeming sale in February 2019 to compute tax liability. N

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Firm lost case for late bond&tax payment for seized goods; buyer non-existent. Court declined writ over factual disputes.
Case-Laws
GST
Writ petition dismissed due to petitioner-Firm's failure to avail interim order for release of confiscated goods by furnishing bond and taxes within reasonable time. Disputed questions of fact regarding purchase and sale of goods, and finding of statutory authority about recipient being non-existent firm. High Court exercised discretionary powers under

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