Goods and Services Tax

GST detention penalty over suspect e-way bills and documents; writ challenge refused, taxpayer sent to Section 107 appeal
Case-Laws
GST
Writ jurisdiction against a penalty order under Section 129(1)(b) of the GST law was declined on the ground of efficacious alternative remedy under Section 107, since there was no breach of natural justice, no lack of jurisdiction, no vires challenge, and no established infringement of fundamental rights. The impugned order contained detailed factual fi

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GST demand confirmation dispute: denied Section 75(4) personal hearing and demand beyond notice u/s 75(7), order quashed.
Case-Laws
GST
The dominant issues were whether the adjudication confirming GST demand was vitiated by (i) denial of a statutorily mandated personal hearing under Section 75(4) and (ii) lack of jurisdiction under Section 75(7) in confirming demand beyond the show cause notice. The authority held that once a personal hearing is specifically requested, Section 75(4) imp

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Show cause notice for short GST payment and ITC irregularity u/s74 requires fraud or suppression; notice quashed.
Case-Laws
GST
Validity of a show cause notice issued under s.74 of the CGST Act turned on whether the department established fraud, wilful misstatement, or suppression as the causal basis for short payment/ITC irregularity. The court held that s.74 is jurisdictionally invocable only where such culpable intent is traceable; a notice lacking these foundational allegations and

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Rule 86A electronic credit ledger blocking without hearing or recorded reasons to believe quashed as arbitrary
Case-Laws
GST
Blocking of the electronic credit ledger under Rule 86A was challenged on the ground that the authority neither afforded a pre-decisional hearing nor recorded independent “reasons to believe,” instead relying on enforcement reports amounting to borrowed satisfaction. Applying the binding precedent that Rule 86A can be invoked only upon valid, sufficient material f

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SEZ tax demand for Jul 2017-Mar 2018 challenged over retroactive Rule 30(4) amendment; order quashed as jurisdictionless
Case-Laws
GST
The dominant issue was whether the demand for July 2017 to March 2018 could be confirmed by relying on an amended Rule 30(4) of the SEZ Rules and a subsequent circular. Since both the amendment (effective from 21.09.2018) and the circular (dated 12.09.2019) operated prospectively, their application to the earlier tax period was contrary to the governing

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Statutory tax appeals dismissed for delay despite same-day reply and hearing dates; orders set aside, appeals restored on deposit
Case-Laws
GST
The dominant issue was whether dismissal of the statutory appeals solely for delay was sustainable where the assessee was effectively denied a reasonable opportunity to respond and be heard, since the dates for filing reply and personal hearing were fixed on the same day (or with only a one-day gap), offending principles of natural justice. The

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Input tax credit disallowance for supplier-recipient mismatch: Section 42 notice to suppliers required before Section 73 action; notice quashed.
Case-Laws
GST
Disallowance of input tax credit was challenged on the ground that proceedings under Section 73 were initiated only against the recipient without first following the statutory mechanism under Section 42 against the suppliers. The Court held that Section 42(3) mandates issuance of a discrepancy notice to both supplier and recipient

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GST collections rise 16 pc till Nov; excise revenue surges over 8 pc: Punjab FM
GST
Dated:- 23-12-2025
PTI
Chandigarh, Dec 23 (PTI) Punjab Minister Harpal Singh Cheema on Tuesday said the state's GST collections rose 16.03 per cent to Rs 17,860.09 crore till November this fiscal, and excise revenue mop-up increased 8.64 per cent to Rs 7,401 crore.
Attributing this success to a harmonious framework of innovation and vigilance, the minister highlighted that the Excise and Taxation department has not only surpassed previous benchmarks but also successfully implemented the One-Time Settlement (OTS) Scheme-2025 and advanced data analytics to dismantle tax evasion.
Reviewing the sectoral performance, the finance, planning, excise an

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ambitious annual collection target of Rs 11,020 crore.
“By November 2025, the department has already registered an 8.64 per cent increase in excise revenue over the same period last year,” the minister said, adding that this follows the record-breaking performance of the previous financial year 2024-25, where revenue grew by 16.36 per cent to reach Rs 10,723 crore.
He also emphasised that enforcement remains a priority, with 3,860 FIRs lodged and 3,795 arrests made this year to curb liquor smuggling and illicit distillation.
Cheema further added that another major highlight of the year was the success of the One-Time Settlement (OTS) Scheme-2025, which has disposed of 3,574 cases as of December 18, 2025, yielding Rs 52 crore in total re

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CBI arrests CGST official for accepting Rs 5 lakh bribe
GST
Dated:- 23-12-2025
PTI
New Delhi, Dec 23 (PTI) The CBI has arrested a Central Goods and Services Tax (CGST) superintendent in Mumbai for allegedly accepting a bribe of Rs 5 lakh from a private company after threatening the firm with a tax demand of Rs 98 lakh, officials said Tuesday.
Ankit Aggarwal, posted as Superintendent in CGST-1, Mumbai made a demand of Rs 20 lakh from the company but during negotiations he dropped it to Rs 17 lakh and sought immediate part payment of Rs 5 lakh to be delivered on Monday, they said.
The director of the company approached the CBI with a complaint on Monday following which the agency registered a case and planned a trap operation

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GST portal show-cause notice hidden under “Additional Notices” tab, denying hearing; proceedings set aside and remanded.
Case-Laws
GST
The dominant issue was violation of principles of natural justice where the show cause notice was uploaded only in the “Additional Notices” tab on the GST portal and was not effectively brought to the taxpayer's knowledge, resulting in no reply being filed. Applying prior precedent in similar portal-notice situations, the Court held that absence of a rea

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GST registration cancellation for non-filed returns challenged; revocation allowed after tax, interest, late fees paid and returns filed.
Case-Laws
GST
Cancellation of GST registration for non-filing of returns was challenged. Since the petitioner had already deposited the outstanding tax along with interest and late payment charges as if the returns had been duly filed, the Court held that justice warranted permitting filing of the pending GST returns. It further held that if the retur

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Delay in statutory appeal filing blamed on counsel's wife's hospitalization; no medical proof, so condonation denied and writ dismissed
Case-Laws
GST
Challenge to dismissal of the statutory appeal as time-barred beyond four months turned on whether sufficient cause was shown for condonation. The petitioner relied on alleged hospitalization of counsel's wife but produced no supporting medical documents or counsel declaration either before the appellate authority or with the writ, despite

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IGST refund for exported goods denied for missing Rule 96A LUT/bond; rejection set aside, claim remanded for reconsideration.
Case-Laws
GST
Rejection of IGST refund for exported goods solely on the ground that the exporter had not furnished bond/LUT prior to export under Rule 96A of the CGST Rules was held unsustainable because the governing circular clarifies that non-furnishing of LUT/bond is not an incurable or strictly mandatory defect and may be accepted ex post facto depending on

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Excess input tax credit claim decided ex parte while key notifications under challenge; orders set aside, matter remanded
Case-Laws
GST
Ex parte adjudication and appellate orders denying the taxpayer's claim of excess input tax credit were challenged for breach of natural justice and for proceeding despite the governing notifications being under consideration before the apex forum. Since the validity of the relevant notifications was sub judice and likely to affect the impugned proceedi

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GST registration cancellation against deceased sole proprietor: notices to dead person held void; orders quashed, fresh action allowed
Case-Laws
GST
Proceedings for cancellation of GST registration initiated and concluded against the deceased ex-proprietor were void ab initio, as notices and orders must be issued to the legal representative and not to a dead person; such actions are a nullity and non est in law. Applying this principle, the impugned cancellation orders were quashed, wit

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Refund claim for GST paid on transfer of assignment rights-Form GST RFD-03 deficiency memo quashed; application revived for processing.
Case-Laws
GST
A deficiency memo issued in Form GST RFD-03 under Rule 90(3) rejecting a refund claim on the ground that no GST Council notification/circular existed on refund relating to GST paid on transfer of assignment rights was challenged. The Court held that such a ground could not sustain rejection at the deficiency memo stage and the refund appli

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GST appeal delayed due to non-functional Tribunal; liberty to file appeal on operationalisation, s.112(9) stay continues meanwhile
Case-Laws
GST
Given the non-functional status of the GST Appellate Tribunal, the writ petitioner sought liberty to pursue the statutory appellate remedy once the Tribunal becomes operational. Relying on relevant executive notifications and circulars evidencing constitution/operationalization of the Tribunal, the Court directed that upon the President/State P

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Motor vehicle chassis transport seized over e-way bill expiry from wrong auto-filled Part-B distance; penalty quashed
Case-Laws
GST
Seizure of goods and levy of penalty were challenged on the ground that the e-way bill validity allegedly expired due to an auto-generated Part-B showing an incorrect distance. The goods were motor vehicle chassis duly accompanied by tax invoice, e-way bill, sale certificate, and temporary registration, and the delivery location was specifically reflected i

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GST s.73 recovery proceedings challenged over no hearing and non-application of mind; recovery orders quashed as arbitrary
Case-Laws
GST
Recovery proceedings under s.73 of the GST Act were challenged on the ground that no opportunity of hearing was afforded and the impugned orders reflected non-application of mind. Applying the principle that an order passed without due application of mind is arbitrary and fails the Article 14 test, and noting the breach of natural justice, the Court he

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GST summons over alleged s.132 tax evasion by client firms: chartered accountant's limited role leads to anticipatory bail
Case-Laws
GST
Anticipatory bail was sought apprehending arrest for alleged offences under s.132 of the Central/Gujarat GST Acts pursuant to summons under s.70. The court held that the core allegation of tax evasion pertained to the applicant's client firms, whereas the applicant, being only a chartered accountant maintaining/auditing accounts, was not engaged in sup

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Alleged goods-less invoicing and ineligible CENVAT credit claim challenged for missing documents; writ dismissed for non-participation, appeal available
Case-Laws
GST
Challenge to adjudication alleging fraudulent availment of ineligible CENVAT credit on the ground that relied-upon documents were not supplied was rejected because the noticee was fully aware of the show-cause notice yet neither filed any substantive reply nor effectively participated in adjudication, leaving the allegatio

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SVLDR Scheme eligibility for second show-cause notice after cut-off date: rejection upheld, but late appeal permitted
Case-Laws
GST
Eligibility to avail the SVLDR Scheme for a second show cause notice issued after the Scheme's prescribed cut-off date was the dominant issue. The Court held that mere cross-reference to an earlier notice, or reliance on documents from it, does not render the later notice a continuation of the earlier proceedings; the later notice was an independent demand

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GST fraud: Four booked for setting up fake firms, claiming Rs 22.06 crore ITC
GST
Dated:- 21-12-2025
PTI
Thane, Dec 21 (PTI) A case has been registered against four persons in Maharashtra's Thane district for allegedly creating fake GST-registered firms and claiming input tax credit of more than Rs 22.06 crore, police said on Sunday.
Based on a complaint lodged by an official from the State Goods and Services Tax (SGST) department, the police in Kalyan on Thursday registered a case

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Post-sale discounts via financial credit notes and GST input tax credit reversal-when ITC stands, and valuation shifts
Circulars
GST – States
Input tax credit under the WBGST Act need not be reversed by a recipient where payment is reduced due to financial/commercial credit notes issued for secondary/post-sale discounts, because such credit notes do not reduce the original transaction value or the supplier's tax liability and therefore do not reduce tax charged. A manufacturer's post-sa

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Goods detained over wrong “ship to” PIN code on e-way bill; Section 129 detention and penalty orders quashed.
Case-Laws
GST
Proceedings under Section 129 of the CGST Act were initiated solely because the e-way bill reflected an incorrect PIN code for the “ship to” location, though the consignee details and destination (Samastipur, Bihar) were otherwise correctly stated and the goods were accompanied by requisite documents including tax invoice, e-way bill and GR. Applying the legal posi

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