Goods and Services Tax

High Court quashed seizure order as E-way bill produced before order; no contravention occurred. Authorities didn't verify transaction.
Case-Laws
GST
The High Court quashed the seizure order and allowed the petition, holding that once the E-way bill was produced before the seizure order could be passed, it could not be said that any contravention of the Act's provisions had occurred. The court observed that although the goods were initially detained due to the absence of an E-way bill,

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Illness grounds for quashing assessment orders. Remanded for fresh orders considering petitioner's reply & medical condition within 30 days.
Case-Laws
GST
Assessment orders quashed due to petitioner's illness, remanded for fresh orders. Petitioner directed to file consolidated reply within 30 days. Cases remitted to respondent to pass fresh orders on merits and in accordance with law after considering petitioner's reply and medical condition. Petitioner had not replied to show cause not

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GST Registration cancellation: violating natural justice. Registration restored but ITC utilization barred until fresh proceedings.
Case-Laws
GST
The show cause notice for cancellation of registration u/s 29(2)(e) was invalid as it lacked specific factual details and reasons for alleging fraud, misstatement, or suppression of facts. The subsequent orders cancelling registration were quashed due to the defective notice violating principles of natural justice. While the registration was r

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State GST officer suspended for issuing refund to fake exporter challenged. Lack of evidence and proper verification cited. Suspension quashed.
Case-Laws
GST
Challenge to suspension order of State GST officer for issuing refund to a fake exporter without proper verification. Petitioner contests suspension citing lack of strong prima facie evidence and non-application of mind by respondents. High Court notes quasi-judicial nature of refund process, requiring timely processing and balanci

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Court allowed fresh chance to petitioner due to discrepancies in turnover. Responding to notices could have changed the outcome.
Case-Laws
GST
The High Court addressed a challenge to an assessment order due to discrepancies in turnover between GSTR-7 and GSTR-3B. The petitioner failed to respond to notices preceding the order. The court noted that had the petitioner responded, the outcome may have been different. The petitioner is granted a fresh chance to present their case. The impugn

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Petitioner challenged GST Assessment Orders, lacked info, charges may be taxable. Court quashed orders, remitted for fresh assessment.
Case-Laws
GST
The case involves a challenge to Assessment Orders for multiple Assessment Years u/s 74 of the respective GST enactments, 2017. The petitioner failed to provide proper information to the department, leading to shortcomings in the assessment process. The Court noted that certain charges collected by the petitioner may be taxable under GST la

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Goods Transfer from FTWZ to DTA Confirmed as Bonded Transactions under CGST Act; IGST and Input Tax Credit Rules Clarified.
Case-Laws
GST
The case involves the transfer of title of goods from a Free Trade Warehousing Zone (FTWZ) unit to customers in the Domestic Tariff Area (DTA), or multiple transfers within the FTWZ followed by removal from the FTWZ unit. It examines whether this constitutes a bonded warehouse transaction under the CGST Act. The ruling confirms that such transfers fal

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Writ petition maintainability depends on statutory redressal mechanism availability, not purely legal issues. High Court discretion upheld.
Case-Laws
GST
Petition maintainability hinges on alternative remedy availability. Excess tax refund due to ignorance and legal ambiguity. Supreme Court ruled that purely legal controversies without factual disputes should be decided by High Court, not dismissed for alternative remedy availability. However, where statute provides grievance redressal

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Bio-fertilizers classified under different chapters leading to disparate GST rates. Order quashed, remanded for fresh hearing.
Case-Laws
GST
Contradictory findings by Appellate Authority regarding classification of bio-fertilizers produced by petitioner and another manufacturer under different chapters leading to disparate GST rates of 12% and 5% respectively. Impugned order classifying petitioner's bio-fertilizers under Chapter 3002 quashed and matter remanded to Appellate Authority fo

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Validity of GST demand notice challenged for licensing services on minerals from 1/7/17 to 31/12/18. HC issued notice, no coercive recovery.
Case-Laws
GST
Validity of SCN issued u/s 73 of CGST Act challenged – recovery of demand of differential tax for tax period from 1-7-2017 to 31-12-2018 – transactions related to licensing services for right to use minerals including exploration and evaluation under Service Code 9973 37 – retrospective operation of CBIC circular dated 6-10-2021 – Hig

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AAR denied error rectification. Queries not ruled. No error found. Differential IGST ineligible for ITC. Application rejected.
Case-Laws
GST
Rectification of certain errors apparent on face of order denied in AAR ruling. AR contended AAR should have ruled on all queries. Held: No error apparent on record noticed, so no rectification required. As Customs Act provisions not attracted, differential IGST paid by applicant ineligible for ITC u/s of CGST Act, 2017. No apparent error or mistak

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Plastic parts like rope handle & vent plug for lead acid batteries fall under heading 8507, not plastic chapters.
Case-Laws
GST
Plastic articles rope handle, vent plug, and split top/bottom support, used as parts/accessories for lead acid batteries, are classifiable under heading 8507 (electric accumulators) and not under headings 3901 to 3914 or 3926 (plastic articles). Though made of plastic, they are excluded from Chapter 39 by Note 2(s). They attract 14% CGST and SGST under Sl. No.

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Summary order quashed, bank accounts unattached due to lack of order. Lift attachment directed.
Case-Laws
GST
Summary order quashed due to absence of underlying order – Annexure-A summary dated 13.08.2019 in Form GST DRC-07 set aside as no order passed under Act – consequent recovery action including attachment of bank accounts quashed – respondents directed to lift attachment of petitioner's bank accounts forthwith – petition disposed of.
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Extension of time for tax recovery order contested. Affidavits required. Jurisdictional issue raised. Interim stay till Dec 2024.
Case-Laws
GST
Extension of time for issuance of order u/s 73(9) for recovery of unpaid/short-paid tax or wrongly availed/utilized input tax credit. State GST authorities contend affidavits required. Jurisdictional issue raised, writ petition to be heard. Affidavit-in-opposition within 4 weeks, reply within 3 weeks thereafter. Prima facie case made out, interi

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Appeal rejected wrongly. Explanation overlooked. Hear appeal on merits soon per HC order.
Case-Laws
GST
Appeal rejected on limitation grounds but petitioners' explanation ignored; appellate a

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Cancellation order sans reasons, violating natural justice. SCN lacked specifics on alleged fraud/misstatement. Order lacks grounds.
Case-Laws
GST
The proper officer's order cancelling GST registration ab initio (from the initial date) is bereft of reasons and does not spell out grounds, violating principles of natural justice. The show cause notice (SCN) merely reproduces statutory provision u/s 29(2)(e) of CGST Act regarding cancellation on grounds of fraud, wilful misstatement, or su

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Electricity services exemption challenged. Distribution licensee entitled to exemption notification. Circular ultra vires. Interim protection granted.
Case-Laws
GST
Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 – respondent invoked Section 74 of CGST Act, 2017 based on circular dated 1st March, 2018 – petitioner, a distribution licensee under Electricity Act, 2003, entitled to exemption notification – clarification in circula

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Notice uploaded, though under wrong tab. Adequacy not decided. Avail appeal remedy within 30 days. Petition disposed.
Case-Laws
GST
Violation of principles of natural justice alleged due to notice being served under incorrect tab on online portal. Court found notice was uploaded, though under “additional notices” tab instead of “view notices and orders” tab. Controversy regarding adequacy of service by uploading under “additional notices” tab not decided. Petitioner directed to avail al

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Petitioner sought Writ to unfreeze company accounts. Court ordered respondent to decide appeal after pre-deposit within 2 weeks.
Case-Laws
GST
Petitioner sought issuance of Writ of Mandamus to withdraw respondent's orders freezing company's accounts. Court directed respondent to dispose petitioner's representation within two weeks after pre-deposit of Rs. 4,43,078/- and filing statutory appeal before Appellate Authority, considering merits and law. Writ Petition disposed of.
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GST registration cancellation order & SCN set aside due to vague allegations violating natural justice. Cryptic notice can't be basis for cancellation.
Case-Laws
GST
The impugned show cause notice (SCN) did not contain any specific allegations against the petitioner regarding issuance of invoices without supply of goods, merely referring to Rule 21(g) and stating violation of Rule 86B. The SCN lacked details of invoices allegedly not covered by supply of goods, violating principles of n

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GST registration cancelled retrospectively without valid SCN, violating natural justice. Order lacked reasons & wrongly backdated.
Case-Laws
GST
Cancellation of GST registration ab initio with retrospective effect from 01.07.2017 violated principles of natural justice as Show Cause Notice (SCN) did not specify any reason or provision allegedly violated by petitioner. SCN failed to propose cancellation with retrospective effect. SCN bereft of reasons, failing to meet standards required f

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Authorities' portal redesign addressed issue of improper notice service under GST Act. Court set aside order, remanded for fresh adjudication.
Case-Laws
GST
Violation of principles of natural justice occurred as the impugned SCN was uploaded under 'View Additional Notices & Orders' category, claimed to be inaccessible by petitioner. Court held that issue was covered by earlier decisions rejecting contention that uploading notices under 'Additional Notices' constituted sufficient service

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Tax demand set aside due to GSTR mismatch. 10% tax payable in 2 weeks, reply to show cause allowed.
Case-Laws
GST
Petitioner did not have reasonable opportunity to contest tax demand due to mismatch between turnover in GSTR 3B and GSTR 1. Impugned order set aside on condition petitioner remits 10% of disputed tax demand within two weeks and permitted to submit reply to show cause notice within said period. Petition disposed.
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Excess stock found during survey can't trigger proceedings u/s 130 of GST Act. Court ruled it should be u/ss 73/74, quashed orders against petitioner.
Case-Laws
GST
Excess stock found during survey at petitioner's business premises triggered initiation of proceedings u/s 130 of GST Act. Court held if excess stock is found, proceedings u/ss 73/74 of GST Act should be initiated, not Section 130. Citing precedent, Court ruled proceedings u/s 130 cannot be initiated for excess stock found d

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Garnishee order upheld; refund contingent on appeal outcome. Court directs swift disposal within 2 months for justice.
Case-Laws
GST
Petition challenging garnishee order seeking refund of appropriated amounts dismissed as entitlement contingent on pending appeal's outcome. However, appellate authority directed to expeditiously dispose appeal within two months considering tax liability discharged and penalty recovered to ensure justice.
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