Goods and Services Tax

ED questions Suresh Raina for 8 hours in 'illegal' online betting app case
GST
Dated:- 13-8-2025
PTI
New Delhi, Aug 13 (PTI) The Enforcement Directorate (ED) on Wednesday questioned former India cricketer Suresh Raina for more than eight hours in an alleged money laundering case linked to an illegal online betting app, official sources said.
Raina (38) was seen interacting with CISF personnel and ED staff outside the agency's office in central Delhi before marking his attendance at around 11 am. He left the agency office around 8 pm.
The federal probe agency recorded Raina's statement under the Prevention of Money Laundering Act (PMLA) as part of its investigation linked to a sports betting application named 1xBet, the sources

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ates by market analysis firms and probe agencies, there are about 22 crore Indian users of various such online betting apps, out of which half (about 11 crore) are regular users.
The online betting app market in India is worth over USD 100 billion, which is growing at a rate of 30 per cent, according to experts.
The government last month told Parliament that it has issued 1,524 orders from 2022 till June 2025 to block online betting and gambling platforms.
Minister of State for Electronics and Information Technology, Jitin Prasada, told Lok Sabha in a written reply that the Directorate General of GST Intelligence headquarters is empowered as an appropriate government agency under the Information Technology Act, 2000, and the IGST Act to

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ED questions Suresh Raina in 'illegal' online betting app case
GST
Dated:- 13-8-2025
PTI
New Delhi, Aug 13 (PTI) Former Indian cricketer Suresh Raina was on Wednesday questioned by the Enforcement Directorate in an alleged illegal online betting app-linked money laundering case, official sources said.
Rains (38) was seen interacting with CISF personnel and Enforcement Directorate (ED) staff outside the agency's office in central Delhi before he marked his attendance at around 11 am.
The federal probe agency recorded his statement under the Prevention of Money Laundering Act (PMLA) as part of the investigation linked to a sports betting app (application) named 1xBet, the sources said.
The former Indian cricketer is understood

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t 22 crore Indian users in various such online betting apps out of which half (about 11 crore) are regular users.
The online betting app market in India worth over USD 100 billion which is growing at the rate of 30 per cent, according to experts.
The government last month told Parliament that it has issued 1,524 orders from 2022 till June 2025 to block online betting and gambling platform.
Minister of State for Electronics and Information Technology Jitin Prasada told Lok Sabha in a written reply that the Directorate General of GST Intelligence headquarters is empowered as an appropriate government agency under the Information Technology Act, 2000 ( IT Act ) and the IGST Act to direct intermediaries to block unregistered online money

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Order freezing electronic credit ledger under Rule 86A quashed for lack of reasons; deposit required for unblocking
Case-Laws
GST
The HC quashed the impugned order freezing the electronic credit ledger under Rule 86A of the GST enactments due to the absence of reasons, constituting a breach of natural justice. Considering the petitioner's initial admission and subsequent retractions, the Court directed the petitioner to deposit Rs. 5,00,000 in cash expeditiously. Upon such deposit, the blocked electronic credit ledger shall be immediately unblocked. The writ petition was accordingly disposed of.
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HC upholds GST levy on services to foreign universities under Section 74(9) of CGST Act, affirming independent adjudication
Case-Laws
GST
The HC dismissed the writ petition challenging the levy of GST on services rendered to foreign universities, holding that the petitioner's apprehension regarding prior findings by the Investigating Authority would not prejudice the Adjudicating Authority's independent adjudication under Section 74(9) of the CGST Act. The court emphasized the distinct roles of the Investigating Authority and the Quasi-Judicial Adjudicating Authority, noting that the latter must decide the show-cause notice based solely on material on record, unaffected by the former's opinions. The respondents confirmed that adjudication would be conducted by a Proper Officer of appropriate rank, with a corrigendum issued upon written request by the petitioner for adjudication by an Additional or Joint Commissioner. Consequently, no grounds for interference were found, and the petition was dismissed.
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Cancellation of GST Registration for Six Months Non-Filing Valid Under Section 29(2)(c) and Rule 22
Case-Laws
GST
The HC held that cancellation of GST registration under Section 29(2)(c) of the CGST Act, 2017, for non-filing of returns for six continuous months is valid and governed by Rule 22 of the CGST Rules, 2017. However, pursuant to the proviso to sub-rule (4) of Rule 22, if the petitioner is willing to furnish all pending returns and pay the due tax along with interest and late fees, the empowered officer may drop the cancellation proceedings and restore registration by issuing Form GST REG-20. Considering the serious civil consequences of cancellation, the HC directed the petitioner to approach the concerned authority within two months to comply with these conditions for restoration of GST registration. The writ petition was disposed accordingly.
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Petition Dismissed Under Section 61 WBGST/CGST Act for Delay and Non-Payment of Demand
Case-Laws
GST
The HC dismissed the petition filed under section 61 of the WBGST/CGST Act, 2017, due to the petitioner's unexplained delay in filing the appeal and failure to pay a substantial outstanding demand. Despite being notified of discrepancies, the petitioner neither complied with the payment requirements nor responded to the Court's offer to secure Rs. 1 crore as security. The Court held that the petitioner is not entitled to any relief without securing at least part of the demand. The petitioner was directed to deposit the balance amount, after adjusting the pre-deposit, within four weeks. Upon such payment, the appellate authority is mandated to hear and decide the appeal on its merits. The petition was accordingly disposed of.
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Petition Maintainable Despite Pre-Deposit Rule as Entire Tax Recovered Prematurely Under Section 73
Case-Laws
GST
The HC held that the petition was maintainable despite the availability of alternative remedies and the requirement of pre-deposit, as the entire tax was recovered prematurely before the expiry of the statutory period for appeal under Section 73. Although statutory appeals require a 10% pre-deposit, the appellate tribunal is yet to be constituted, and the respondents improperly retained 20% of the tax in dispute without refunding the balance. The court directed respondent No. 1 to refund the excess amount to the petitioner's electronic credit ledger within one week, recognizing that the respondents were only entitled to retain 20% under Sections 107(6) and 112(8). The petition was disposed of accordingly.
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Order set aside to prevent double taxation due to mismatch in input tax credit and GSTR-2B statement under GST rules
Case-Laws
GST
The HC set aside the impugned order dated 11th April 2025, holding that sustaining it would result in double taxation due to the mismatch between the input tax credit claimed and the inward supply statement in GSTR-2B. The Court found the order untenable in law and allowed the petition. The matter is remanded to the Additional State Tax Officer, Ganjam-I Circle, Ganjam, who is directed to issue intimation to the petitioner within one week of receiving the Court's order.
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Service of GST Show Cause Notice Only via Portal Insufficient Under Section 169(1), Alternative Methods Required for Fair Hearing
Case-Laws
GST
The HC set aside the impugned assessment order dated 25.04.2024, holding that service of the show cause notice (SCN) solely via the GST portal was insufficient given the petitioner's lack of awareness and absence of personal hearing. The court emphasized that where no response is received through one mode, the officer must explore alternative service methods under Section 169(1) of the GST Act, such as RPAD, to ensure effective service. The matter was remanded to the respondent for fresh consideration, conditional upon the petitioner paying 25% of the disputed tax within four weeks of receiving the order. The setting aside of the original order will take effect only upon such payment. The petition was disposed of by way of remand to safeguard procedural fairness and prevent multiplicity of litigation.
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Petition Dismissed Upholding Constitutional Validity of Section 16(2)(c) and Rule 36(4) of GST Act
Case-Laws
GST
The HC dismissed the petition challenging the constitutional validity of Section 16(2)(c) and Rule 36(4) of the GST Act and Rules, 2017. The court relied on prior Division Bench decisions of the Kerala HC and Madras HC, which upheld these provisions. The Kerala HC held that the conditions imposed on purchasing dealers to avail benefits are not discriminatory under Article 14 but are legitimate regulatory requirements. Similarly, the Madras HC upheld Rule 36(4) as constitutionally valid. Given these authoritative precedents, the court found no grounds to interfere and dismissed the petition, affirming the validity of the contested statutory provisions.
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HC orders disposal of pending GST rectification petition under Section 161 with hearing in four weeks
Case-Laws
GST
The HC addressed the petitioner's grievance regarding the pending petition for rectification filed under Section 161 of the GST Act. The court acknowledged that the petition had not been disposed of and held that directing the concerned CT & GST Officer to dispose of the petition would serve the ends of justice. The HC therefore ordered the officer to provide the petitioner an opportunity of hearing and to dispose of the rectification petition within four weeks from the date of receipt of the order. The petition before the HC was disposed of accordingly.
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HC rejects HSN code correction in GSTR-9 due to data mismatch but orders fresh review under Section 161
Case-Laws
GST
The HC dismissed the application for rectification of an erroneous HSN code in the petitioner's GSTR-9 return, noting discrepancies between the petitioner's statutory returns and ITC data from the seller's GSTR-1 and GSTR-2A. Although the rejection under Section 161 of the TNGST/CGST Act, 2017, was legally sound, the court acknowledged the petitioner's mistake as genuine. The petitioner failed to submit supporting documents before the assessment order. Given the petitioner's status as an authorized dealer engaged in cement trading, the HC set aside the impugned orders and remitted the matter to the respondents for fresh adjudication on merits, thereby disposing of the petition by way of remand.
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Order on tax liability set aside for lack of hearing under TN GST Act 2017 and CGST Act 2017; case remanded for fresh hearing
Case-Laws
GST
The HC set aside the impugned order determining the petitioner's liability to pay tax and interest under the TN GST Act 2017/CGST Act 2017, holding that the order was passed without affording the petitioner an opportunity of hearing, thereby violating principles of natural justice. Consequently, no deposit condition was imposed. However, as the petitioner voluntarily deposited 25% of the disputed tax, which the respondent did not oppose, the matter was remanded to the respondent for fresh adjudication after providing an opportunity of hearing. The petition was disposed of accordingly.
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ITC Claims Allowed Despite GSTR 2A and 3B Mismatch; Compliance with Section 16(2)(aa) Required
Case-Laws
GST
The HC set aside the impugned assessment orders reversing ITC claims based on discrepancies between Form GSTR 2A and GSTR 3B, recognizing that Form GSTR-3B was initially a provisional return and later regularized, with the automated reconciliation system envisaged under Sections 37 to 39 being discontinued. The Court held that non-operability of statutory forms GSTR 2 and 3 does not preclude ITC claims, referencing the apex court's ruling affirming the integrity of the electronic credit ledger. It was noted that ITC entitlement is contingent upon compliance with the amended Section 16(2)(aa) provisions. The HC disposed of the writ petitions, directing the tax authority to reconsider ITC claims per relevant circulars and statutory amendments, granting petitioners a reasonable hearing opportunity within four months from web copy upload, without awaiting certified copies.
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Impugned GST cancellation order quashed for violating natural justice under Section 16(2); case remanded for fresh hearing
Case-Laws
GST
The HC quashed and set aside the impugned order dated 23.12.2024, which retrospectively cancelled the GST registration of the petitioner's vendors for alleged ineligible ITC availment under Section 16(2) of the GST Act. The order was held untenable due to non-consideration of the petitioner's replies and supporting documents, constituting a breach of natural justice. The matter was remanded to respondent No. 2 for a fresh de novo adjudication, mandating consideration of the petitioner's submissions dated 8.8.2024 and affording an opportunity for hearing if requested. The fresh order is to be passed within 12 weeks from receipt of the judgment. The petition was allowed solely on grounds of procedural infirmity without adjudicating the substantive GST issues.
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High GST on scrap, e-waste hurting India's circular economy: CSE study
GST
Dated:- 12-8-2025
PTI
New Delhi, Aug 12 (PTI) The steep GST of 18 per cent levied on several crucial waste categories has become an obstacle in the sustainable management of solid waste in India and is also leading to revenue losses of around Rs 65,000 crore, according to a new study published on Tuesday.
The study by think tank Centre for Science and Environment (CSE) finds that small dealers who collect scrap cannot afford an 18-per cent GST, so they keep their transactions cash-based and untaxed.
This not only deprives the government of revenue but also distorts the market, as compliant businesses struggle to compete with tax-evading informal operato

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secondary steel and aluminum production, faces this high tax rate, making formal transactions economically unviable for small dealers,” said Subhrajit Goswami, programme manager at CSE.
This flies in the face of the National Steel Policy, which aims for 40 per cent of India's steel production to come from scrap by 2030. The 18-per cent GST on ferrous scrap makes it economically unviable for small dealers to operate formally. A reduced rate would align the fiscal policy with the country's circular economy objectives, says Goswami.
Similarly, plastic waste, electronic waste and various industrial by-products are subjected to an 18-per cent GST, creating a significant cost burden that pushes operators toward informal, cash-based transaction

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aste but the remaining major chunk of waste (70 per cent) is handled by the informal sector,” Sandip Chatterjee of the Sustainable Electronics Recycling International (SERI) said.
Millions of informal workers handle hazardous waste like batteries and e-waste without safety gear or fair wages. The CSE said formalising their work with social security, better pricing and access to healthcare is not just an economic necessity, it is a moral obligation.
The study recommends lowering the GST rates on critical waste streams, such as metal scrap, plastics and e-waste, from 18 per cent to 12 per cent in the short term, with a further reduction to 5 per cent. This would encourage and incentivise compliance while maintaining revenue neutrality.
Eve

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Petitions dismissed for maintainability; appeals allowed under rule of alternate remedies and no natural justice breach found
Case-Laws
GST
The HC dismissed the petitions on maintainability grounds, emphasizing the availability of an alternate and efficacious remedy by way of appeal. The court held that no patent breach of natural justice occurred, as the petitioners were served with show-cause notices and participated in the proceedings without raising the denial of hearing issue earlier. The refusal of adjournment did not amount to prejudice or a violation warranting departure from the rule of exhausting alternate remedies. The petitioners were granted liberty to file appeals against the impugned orders within six weeks, with a directive that the appellate authority consider the appeals on merits without raising limitation objections, given the bona fide prosecution of the petitions within limitation. The petitions were accordingly disposed of.
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Telecommunication Towers Classified as Movable Equipment, Eligible for Input Tax Credit Under Section 17(5)(d) CGST Act
Case-Laws
GST
The SC upheld the High Court's determination that telecommunication towers do not constitute immovable property under Section 17(5)(d) of the CGST Act and are therefore eligible for input tax credit. The petitioners' contention that the towers are movable equipment was accepted, rejecting the Revenue's denial of credit. The SC declined to exercise its discretionary jurisdiction under Article 136, finding no merit in the Revenue's challenge. Consequently, the petition was dismissed, affirming the availability of input tax credit on telecommunication towers.
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Bail granted in ITC fraud case under investigation, considering cooperation and paid tax liability
Case-Laws
GST
The HC granted bail to the accused in a case involving fraudulent availment of ITC relating to transactions from 2018-2019. The court emphasized factors such as the nature of the accusation, evidence, and risk of evidence tampering or witness intimidation. The accused has cooperated with the investigation, and documentary and electronic evidence have been secured. The accused has also paid the assessed tax liability of Rs. 1,66,89,405/-. There are no criminal antecedents, and the offense is triable by the HC. The court found no necessity for the accused's physical presence for further investigation and noted that the accused can cooperate by attending the respondent's office as required. Considering the investigation stage, the court held that continued detention served no purpose and allowed bail on execution of a PR bond of Rs. 2,00,000/- with sureties.
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Leave granted to serve notice on State counsel in CGST exemption case under June 2017 notification, return in four weeks
Case-Laws
GST
The SC granted leave to serve notice on the State's standing counsel and directed a four-week return date for consideration of whether a contractor providing conservancy services to a Notified Area Authority qualifies as a governmental authority exempt from CGST under the relevant notification dated 28.06.2017. The Court did not render a final decision on the exemption but acknowledged the necessity for further examination of the matter.
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Section 16(5) CGST Act allows Input Tax Credit claims for specified years up to Nov 30, 2021; case remanded for fresh hearing
Case-Laws
GST
The HC set aside the impugned order dated 26-04-2024 and the Demand-cum-Show Cause Notice dated 27-12-2023, in light of the amended Section 16 of the CGST Act, 2017, particularly sub-Section 5, which allows the registered person to claim Input Tax Credit for specified financial years up to 30 November 2021. The Court held that the challenge to the rejection of the claim filed after the original due date was rendered infructuous by the legislative amendment. The matter was remanded to the Assistant Commissioner, CGST, Dibrugarh Division, for issuance of a fresh Show Cause Notice and to proceed further after affording the petitioner a proper opportunity of hearing. The petition was disposed of by remand.
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Validity of Composite Notices Under Section 74 GST Confirmed with Extended Limitation Periods
Case-Laws
GST
The HC examined the validity of composite notices and orders under section 74 of the GST enactment, affirming their foundation in prior Central Excise, Finance Act, and Customs Act provisions. The court acknowledged the self-contained nature of the GST provisions and upheld the established jurisprudence on extended limitation periods. It was noted that the limitation period for filing an appeal had not expired as the summary was issued after the critical date, allowing the petitioner additional time to file. The petitioner was granted liberty to file an appeal within 30 days, which the appellate authority must entertain and dispose of on merits, given the petitioner's partial payment of tax, interest, and penalty. The petition was accordingly disposed of with directions to consider the appeal substantively.
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Interest on delayed tax refunds starts from fresh refund application date under Sections 54 and 56
Case-Laws
GST
The HC held that interest on delayed tax refunds is to be calculated from the date of receipt of the fresh refund application, not from the date of approval. Under Sections 54 and 56, interest at 6% accrues if the refund is not paid within 60 days from the original order by the proper officer, and at 9% if the refund is delayed beyond 60 days following a fresh application after an appellate order. The appellate order is accorded the status of an original order for interest purposes. The writ petition was allowed by quashing the impugned appellate order and directing the respondents to pay the petitioner interest amounts of Rs. 2,18,44,148/- from 14.06.2022 and Rs. 4,10,94,646/- from 12.10.2022 on the respective delayed refunds. The petition was disposed accordingly.
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Rajya Sabha returns Manipur budget, GST bill
GST
Dated:- 11-8-2025
PTI
New Delhi, Aug 11 (PTI) The Rajya Sabha on Monday returned the Manipur Appropriation Bill, 2025, and The Manipur Goods and Services Tax (Amendment) Bill, 2025 amid opposition protests over the Special Intensive Revision (SIR) issue.
A brief debate on the Bills was also held.
The Manipur Appropriation Bill authorises payment and appropriation of certain sums out of the Consolidated Fund of the State of Manipur for services of the financial year 2025-26.
The Manipur Goods and Services Tax (Amendment) Bill, 2025, which seeks to implement the decisions approved by the GST Council, would replace the Manipur Goods and Services Tax (Amendment) Ordinance, 2025.

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Kerala urges Centre to permit Rs 7,900 cr addl borrowing this fiscal; cites expenses ahead of Onam
GST
Dated:- 11-8-2025
PTI
New Delhi, Aug 11 (PTI) Kerala on Monday urged the Centre to allow the state to borrow an additional Rs 7,900 crore as well as restore around Rs 4,300 crore that has been deducted in relation to certain adjustments.
The state, which saw its debt-GSDP (Gross State Domestic Product) ratio decline to 34.13 per cent in 2024-25 from 38.47 per cent in 2020-21, has sought the amounts citing the significant impact of the deductions on its fiscal health and its ability to meet essential expenditures especially in view of huge cash outflow in connection with the upcoming Onam festival.
Kerala Finance Minister K

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hways.
“We request to allow the state to borrow Rs 6,000 crore in the current financial year without any conditions, over and above the Net Borrowing Ceiling fixed by the Government of India for 2025-26,” the memorandum said.
Further, Balagopal has sought permission for raising Rs 1,877.57 crore through Open Market Borrowing (OMB) and cited the amount pertained to variation in the GSDP.
Among other demands, the state has requested the Union government to urgently restore Rs 3,323 crore which was deducted in connection with non-contribution to the Guarantee Redemption Fund (GRF).
States are required to make contributions to the GRF which is also a parameter for determining states' borrowing ceilings. As per the memorandum, Rs 965.16

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