Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on merits

Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on meritsCase-LawsGSTThe HC dismissed the petition without quashing the impugned notices, granting the petitio

Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on merits
Case-Laws
GST
The HC dismissed the petition without quashing the impugned notices, granting the petitioner liberty to furnish full details, including copies of state authority orders for 2017-18 and 2018-19 and particulars of pending appeals, for fresh consideration by the Central authorities; those authorities are directed to consider such submissions on their merits and in accordance with law. With respect to the remaining years (2019-20 to 2022-23), the HC held the asserted jurisdictional bar inapplicable and confirmed that the Central authorities are at liberty to adjudicate the notices for those years on merits. The petition is disposed of, subject to the petitioner's compliance with the directed disclosures.
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Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored

Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restoredCase-LawsGSTThe HC set aside the retrospective cancellation of the Petitioner’s GST registration and quashed the impugned cance

Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored
Case-Laws
GST
The HC set aside the retrospective cancellation of the Petitioner's GST registration and quashed the impugned cancellation order, holding that retrospective cancellation is impermissible where the show cause notice did not contemplate retrospective effect; consequently the Petitioner's registration stands restored. The Court dismissed the ground for amendment rejection without prejudicing the Department's statutory rights, permitting the Revenue to initiate fresh proceedings or issue a fresh show cause notice if material emerges establishing non-existence of the taxable person or other legitimate grounds for cancellation. The petition is disposed of with the above directions and without any order as to costs.
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Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication

Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudicationCase-LawsGSTThe HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation

Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication
Case-Laws
GST
The HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation extension applicable to the statutory window period renders the refund filings within limitation. The petitioner's refund applications are restored to the file of the Proper Officer, who is directed to treat the applications as within limitation and adjudicate them on merits. The Proper Officer must dispose of the restored refund applications in accordance with law expeditiously, and in any event within three months from the date of uploading of this order. The petition is disposed of.
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Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restoration

Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restorationCase-LawsGSTThe HC dismissed the challenge to the cancellation of the applicant’s GST registration for default in filing re

Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restoration
Case-Laws
GST
The HC dismissed the challenge to the cancellation of the applicant's GST registration for default in filing returns and non-response to the show-cause notice, but granted limited relief. The court directed Respondent No. 3 (Superintendent of Taxes) to furnish the applicant with particulars of all outstanding statutory dues attributable to the applicant's trade till the date of cancellation, and to specify any penalty or fine exigible as at the date of any restoration of registration, thereby enabling discharge of liabilities under the CGST regime. The order preserves tax liability despite cancellation and facilitates quantification and payment; the writ petition stands disposed.
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Assessment order quashed for breach of natural justice; petitioner to pre-deposit 25% from ECR and reply show cause notice

Assessment order quashed for breach of natural justice; petitioner to pre-deposit 25% from ECR and reply show cause noticeCase-LawsGSTThe HC quashed the impugned Assessment Order dated 27.08.2024 for breach of natural justice, subject to the petitioner ma

Assessment order quashed for breach of natural justice; petitioner to pre-deposit 25% from ECR and reply show cause notice
Case-Laws
GST
The HC quashed the impugned Assessment Order dated 27.08.2024 for breach of natural justice, subject to the petitioner making a pre-deposit of 25% of the disputed tax in cash from its Electronic Cash Register within 30 days of receipt of the order; this pre-deposit remains liable to final adjustment or further demand. The petitioner must file a reply to the Show Cause Notice dated 31.05.2024, treating the quashed Assessment Order as an addendum, within 30 days. Upon compliance, the respondent shall pass fresh adjudicatory orders on merits and in accordance with law, after affording the petitioner a personal hearing, preferably within three months. Petition disposed.
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7th Board Meeting of the National TradersÂ’ Welfare Board held in New Delhi

7th Board Meeting of the National Traders’ Welfare Board held in New DelhiGSTDated:- 10-10-2025’Vocal for Local’ Initiative Highlighted at NTWB Meeting; Poster ‘Garv Se Kaho, Ye Swadeshi Hai’ Released to Promote Indian-Made Products
The 7th meeting of th

7th Board Meeting of the National TradersÂ’ Welfare Board held in New Delhi
GST
Dated:- 10-10-2025

'Vocal for Local' Initiative Highlighted at NTWB Meeting; Poster 'Garv Se Kaho, Ye Swadeshi Hai' Released to Promote Indian-Made Products
The 7th meeting of the National Traders' Welfare Board (NTWB) was convened at Vanijya Bhawan, New Delhi,  under the chairmanship of Chairman, NTWB, Shri Sunil J. Singhi.
In his welcome address, Joint Secretary, Department for Promotion of Industry and Internal Trade (DPIIT), Shri Sanjiv, extended greetings to Chairman, NTWB, Shri Sunil J. Singhi, on assuming his second term as Chairman of the Board. He also congratulated the Board members and appreciated their continued commitment towards

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of the campaign to ensure its wider outreach across the country.
In his address, Chairman, NTWB, Shri Sunil J. Singhi, appreciated the recently implemented Next-Gen GST Reforms, which came into effect on 22nd September 2025. He highlighted that the nationwide traders-led campaign, celebrated as the 'GST Bachat Utsav', reflects the gratitude of the trading community towards Prime Minister, Shri Narendra Modi, for the transformative GST reforms that have generated substantial benefits and savings for both consumers and traders.
The Chairman noted that the new GST reforms will make a wide range of essential and consumer items more affordable. Small car buyers could save around Rs.70,000, while reductions in GST on stationery, clothing, footw

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Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires

Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra viresCase-LawsGSTThe HC held that Rule 86-A of the CGST Rules cannot be construed to effectuate “negative blocking” of Input Tax Credit by precluding credits th

Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires
Case-Laws
GST
The HC held that Rule 86-A of the CGST Rules cannot be construed to effectuate “negative blocking” of Input Tax Credit by precluding credits that were not present in the petitioner's Electronic Credit Ledger on the date the satisfaction and blocking order were recorded. Applying a literal construction of the taxing statute, the court found no ambiguity permitting the blocking of prospective or subsequently accruing ITC and concluded such an interpretation would exceed the rule-making power and contradict the rule framers' intent. The impugned blocking notice was quashed and set aside; the petition succeeded and the application was disposed of.
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Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative

Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representativeCase-LawsGSTThe HC held that a demand and determination under Section 93 of the CGST Act cannot validly be made against a dece

Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative
Case-Laws
GST
The HC held that a demand and determination under Section 93 of the CGST Act cannot validly be made against a deceased person; the provision contemplates liability of a legal representative where the business continues or is discontinued, and mandates issuance of notice and opportunity to the legal representative before determination and recovery. The impugned show-cause and assessment issued solely against the deceased, without serving or seeking responses from the legal representative, is procedurally and legally invalid. Consequently the HC quashed and set aside the determination and recovery orders and allowed the petition against the respondent.
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Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawful

Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawfulCase-LawsGSTThe HC dismissed the petition at the motion stage, holding that under Section 79(1)(a) of the CGST Act the revenue was entitled to re

Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawful
Case-Laws
GST
The HC dismissed the petition at the motion stage, holding that under Section 79(1)(a) of the CGST Act the revenue was entitled to recover tax dues from amounts owing to the taxpayer; an assessment dated 25.02.2025 fixed a demand of Rs. 10,32,672, for which 30 days' payment was granted but unpaid, and Rs. 2,87,914 was lawfully debited from the petitioner's Electronic Credit Ledger on 19.06.2025. The petitioner's rectification application was rejected and the appeal instituted thereafter did not attract any stay; in the absence of any interlocutory relief the post-assessment recovery was held neither perverse nor illegal.
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