Goods and Services Tax

Supreme Court Clarifies Limitation Act's Application to Tax Laws, Excludes Section 5 for Delays Beyond 30 Days.
Case-Laws
GST
Section 29(2) of the Limitation Act, 1963 is applicable in relation to the period of limitation under tax laws like the Central Excise Act and the APGST Act. The Supreme Court has held that where the special law restricts the additional period for condonation of delay, it effectively excludes Section 5 of the Limitation Act by necessary implication. Section 107 o

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Bank account freeze challenged; refund process clarified. Seized laptops stolen, FIR lodged.
Case-Laws
GST
The High Court adjudicated a matter concerning refund of an amount deposited under compulsion and provisional attachment of bank accounts. The court refrained from issuing directions for refund, clarifying that the petitioners could apply for refund in accordance with law without awaiting adjudication of the show cause notice. Regarding seized articles and documents, the respondent

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Bail Granted: Accused Released Due to Delayed Trial, Uncertain Involvement, and Controlled Evidence; Personal Bonds Required.
Case-Laws
GST
The court granted bail to the accused applicant, considering the following factors: the trial has not yet commenced, the applicant's complicity is yet to be determined, relevant evidence is under the department's control, and there is no indication that the applicant's release would adversely affect the trial. Additionally, the alleged offense carri

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Petitioner seeks release of provisionally attached bank accounts, return of seized electronic devices & refund of Rs. 22 lakh after search & seizure raid.
Case-Laws
GST
Petitioner sought release of provisionally attached bank accounts, return of seized laptops, CPUs, mobile phones and documents, and refund of Rs. 22 lakh allegedly deposited during search and seizure raid. Commissioner justified freezing bank accounts through speaking order. Regarding seized devices, Commissioner directe

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Seized gold ornaments to be released upon payment of fine, as stock-in-trade exemption applies.
Case-Laws
GST
Petitioner sought implementation of Appellate Authority's order to release seized gold ornaments due to discrepancy between delivery challan quantity and actual quantity. Court held that although goods are liable for confiscation, they can be released upon payment of fine considering they are petitioner's stock-in-trade. Petitions disposed, directing release of entire 1647.970 g

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Court Upholds ITC Block; Confirms Deputy Commissioner's Jurisdiction, Dismisses Natural Justice Violation Claims.
Case-Laws
GST
The High Court dismissed the petition seeking a declaration that the blocking of Input Tax Credit (ITC) was unlawful due to lack of jurisdiction and violation of principles of natural justice. The court held that u/r 86A(1) of the OGST Rules, 2017, the Deputy Commissioner of State Taxes, being higher in rank than an Assistant Commissioner, had jurisdiction to p

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Dealer's registration cancelled for non-payment; failed to revive under amnesty by clearing dues & filing returns. Delay proves fatal for petition.
Case-Laws
GST
Appeal dismissed due to filing beyond statutory limitation period. Petitioner's registration cancelled earlier, failed to avail amnesty scheme allowing restoration upon clearing dues. Petitioner not registered dealer during intervening period, activities unmonitored, transactions unascertainable. Petitioner did not controvert a

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Tax credit availed through bogus invoices; Court upholds statutory remedy over judicial interference.
Case-Laws
GST
The High Court dismissed the appeal, upholding the Single Judge's decision to relegate the appellant to the alternative remedy of replying to the show cause notices and adjudication by the statutory authority. The Department suspected availing of input tax credit on bogus invoices, prompting the issuance of an intimation u/r 86A to prevent irregular availment. Although the

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GST Exemption Changes for Maharashtra Jeevan Pradhikaran: Pre-2022 Services Exempt, Post-2022 Services at 18% Rate.
Case-Laws
GST
The key aspects covered are the applicable GST rates for services provided by the applicant to Maharashtra Jeevan Pradhikaran (MJP) as part of the Jal Jeevan Mission, based on the time of supply. Services provided before 01.01.2022 are exempt under Entry 3 of Notification 12/2017-Central Tax (Rate), while those after 01.01.2022 are taxable at 18% GST. The aut

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Land lease not exempt, commercial office complex setup faces GST.
Case-Laws
GST
The services provided by SMPK by way of granting a long-term lease of land at Taratala Road for a period of thirty years for setting up a commercial office complex to the applicant do not satisfy all the conditions specified in entry number 41 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended. The services by way of granting a long-term lease of land by SMPK to the applicant for the

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Exemption for RWAs on reimbursement up to Rs. 7,500/month per member, not collective limit.
Case-Laws
GST
The Advance Ruling Authority held that the exemption under Serial No. 77 of Notification No. 12/2017 – Central Tax (Rate) is member-specific for Resident Welfare Associations (RWAs). If an RWA collects up to Rs. 7,500 per month from a member as reimbursement of charges or contribution share, it shall not be liable to pay GST on such amount, irrespective of whether the contribution f

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Engineering consultancy for urban drinking water supply projects qualifies for tax exemption.
Case-Laws
GST
Pure services provided by the applicant for survey, design, drawing, estimates, and comprehensive plan preparation related to water supply schemes qualify as services supplied to the State Government under the Atal Mission for Rejuvenation and Urban Transformation (AMRUT) project. These services relate to functions entrusted to Panchayats under Article 243G or Municipalities under

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Businessman Wins Reinstatement of GST Registration After Pandemic Struggles; Portal to Reopen for Filing and Payment.
Case-Laws
GST
The petitioner's registration under the WBGST/CGST Act, 2017 was cancelled due to non-filing of returns for a continuous period of six months. Although the petitioner filed an appeal, it was dismissed on the ground of limitation without adjudication on merits. The petitioner, a small businessman, claimed to have suffered losses during the pandemic. The resp

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GST registration cancelled without reasons cited, flouting natural justice.
Case-Laws
GST
The SCN and order for cancellation of GST registration did not contain any reasons, violating principles of natural justice. The respondents' contention regarding restrictions on document content cannot justify such orders. The allegation about signatures not being denied by respondents is sufficient to hold it correct. The entire process of issuing SCN and cancellation order without assigning reas

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Continuous supply tax confusion: When to raise invoices for refund claims?
Case-Laws
GST
Time of supply for continuous supply of goods under the CGST Act. Section 12(2) provides for fixing the time of supply as either the date of invoice or the date of payment, whichever is earlier. However, for continuous supply, the relevant period is the period for which the invoice is raised, rather than the point when the invoice is raised. In the present case, the petitioner was required to raise

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Petitioner's rights violated due to lack of proper notice, court remands case for fresh adjudication with opportunity for defense.
Case-Laws
GST
Court found violation of principles of natural justice as petitioner did not receive notices for proceedings leading to impugned orders. Though e-mail service cannot be ruled out, cancellation of registration could have resulted in petitioner not checking that e-mail ID. Court treated present proceedings as notice, granted three weeks to file r

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Unfair show-cause notice under GST Act; opportunity for hearing denied, violating natural justice.
Case-Laws
GST
Violation of principles of natural justice in issuance of show cause notice u/s 73(1) of the Central Goods and Services Act, 2017. Petitioner received the notice only on the date fixed for personal hearing, rendering the opportunity illusory. Despite petitioner's prompt communication informing receipt of notice on hearing date and requesting another opportunity, respondents p

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Court Affirms 18% Tax on Business Activities of Government Entity Developing Industrial Parks.
Case-Laws
GST
The petitioner's tax liability for the period 01.04.2021 to 01.01.2022 was in question. The court examined whether the respondent entity qualified as a government entity and whether the works executed by the petitioner met any of the conditions for concessional tax rate under N/N. 24/2017. The court held that the works aimed to create infrastructure for entrepreneurs and manufact

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Dismissal of challenge against GST show cause notice proceedings & cash seizure.
Case-Laws
GST
The High Court dismissed the writ petition challenging the jurisdiction of carrying out show cause notice proceedings and the scope for seizure or confiscation of cash. The court held that the petitioner cannot scuttle the show cause proceedings initiated under the GST enactments, despite a favorable order from the Tribunal in another case. The impugned show cause notice sought to appropriate

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Accused Granted Bail in Illegal Mining Case; Court Cites No Prior Record, Extended Custody, and Statutory Rights.
Case-Laws
GST
The court granted custodial bail to the accused, who had no criminal antecedents, in a case involving illegal mining and revenue loss. The accused filed a petition directly before the High Court, which has concurrent jurisdiction u/s 439 CrPC. The court observed that dismissing the petition solely on the ground of bypassing the Sessions Court would deprive the

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Excess stock triggers wrong proceedings under GST Act; Court quashes order and directs initiating proper proceedings.
Case-Laws
GST
Excess stock found during inspection triggered proceedings u/s 130 read with Section 122 of UP GST Act. Court held that if excess stock is found, proceedings u/ss 73/74 of GST Act should be initiated, not Section 130 read with Rule 120. Impugned order passed u/s 130 read with Section 122 for excess stock cannot be sustained and is quashed. Petition allowed.

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Court Invalidates GST Cancellation Due to Vague Notice, Orders Restoration and Permits Fresh Proceedings.
Case-Laws
GST
The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated principles of natural justice. The SCN did not specify the date or time for personal hearing, nor did it provide proper reasons for the proposed cancellation, such as details of the alleged fraud, willful miss

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Court Overturns Ex-Parte Tax Orders, Grants Petitioner Right to Reply and Personal Hearing on Bank Account Attachment.
Case-Laws
GST
The petitioner challenged the differential tax liability demand for the financial years 2017-18 to 2021-22 and the attachment of the bank account. The court observed that although the respondent issued Form DRC-01A, and the petitioner replied, the subsequent Form DRC-01 was uploaded on the portal without the petitioner's knowledge. The petitioner blamed th

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High Court Allows Appeal After Delay Due to Medical Condition, Citing Limitation Act for Delay Condonation.
Case-Laws
GST
The High Court set aside the order of the appellate authority rejecting the appeal on the ground of delay beyond the prescribed period. Despite the petitioner's representative's medical condition and reasons preventing timely filing, the appellate authority dismissed the appeal citing no scope for admission beyond four months from the order date. However, the court h

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Taxpayer gets final chance to present objections on GST mismatch before 30.08.2024, order set aside.
Case-Laws
GST
The court held that considering the petitioner has remitted the entire taxes and penalty, and was unable to present objections, the petitioner should be granted one final opportunity to appear before the respondent on 30.08.2024 along with objections and relevant documents. The impugned order dated 05.06.2023 passed by the respondent u/s 74 of the TNGST Act, 2017 regarding

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