Goods and Services Tax

Administrative order and demand notice set aside as Finance (No.2) Act 2024 retrospectively enables ITC under amended Sec.16 CGST
Case-Laws
GST
The HC allowed the petition and set aside the impugned administrative order dated 25-12-2023 and the Demand-cum-Show Cause Notice dated 05-12-2022, holding that amendments effected by the Finance (No.2) Act, 2024-given retrospective effect from 01-07-2017-have rendered proceedings against the petitioner redundant. The court applied amended Section 16 of the CGST Act, 2017 (including newly incorporated sub-sec. (5)), observing that notwithstanding sec. 16(4), a registered person may avail Input Tax Credit for invoices/debit notes pertaining to FY 2017-18 through 2020-21 by filing any return under sec. 39 up to 30 Nov 2021. Petition disposed.
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Section 171 CGST and specified Rules raise substantive issues; matter remanded for fact-finding and fresh adjudication on 14.10.2025
Case-Laws
GST
The HC held Section 171 CGST Act, 2017 and the specified Rules raise substantive issues warranting re-examination and remanded the matter for fact-finding by the Principal Bench of the GSTAT as NAPA. Noting a cut-off of 01.04.2025 for acceptance of anti-profiteering requests, the Court found that, given the GST rate increase affecting the Petitioner, the Directorate General's investigation required scrutiny to determine whether findings of profiteering rested on evidence or mere conjecture. The impugned order dated 29.08.2022 was set aside and the petition was disposed of by remand for fresh hearing before the Principal Bench of GSTAT on 14.10.2025.
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Section 3B upheld: Materials transferred between related companies taxed as goods used in works contract
Case-Laws
GST
HC allows the tax revision and restores the AO's assessment under Section 3B of the TNGST Act. The court finds that two separately incorporated companies (hereafter Company A and Company B), although sharing common directors, are distinct legal persons; materials purchased by Company A from other States and used in construction, then transferred to Company B, constitute a transfer of property in goods involved in execution of a works contract and are taxable on the value of goods used. The Appellate Assistant Commissioner and the Tribunal erred in treating the concerns as one and the same merely due to common directorship. The AO's levy under Section 3B is upheld and the revision is allowed.
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Procedural dismissal for failure of 7.5% pre-deposit not a merits decision; appeal restored and remitted for adjudication
Case-Laws
GST
The HC allowed the petition, holding that the earlier dismissal of the Appellant's appeal was purely procedural for failure to make the mandatory 7.5% pre-deposit and not a merits adjudication; consequently the adjudicating Authority was not functus officio upon subsequent deposit. The impugned order of the Commissioner (Appeals), CGST & Central Excise, Ranchi dated 17.01.2024 is set aside, the appeal is restored to its original number and remitted for adjudication on merits. The decision clarifies that procedural non-compliance resulting in non-entertainment does not extinguish the Appellant's substantive right to appellate adjudication once procedural requirements are satisfied.
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Permanent GST registration cancellation set aside for belated returns where taxpayer paid assessed tax, interest and fees
Case-Laws
GST
The HC set aside the permanent cancellation of the petitioner's GST registration arising solely from belated filing of returns and non-payment, finding that such extreme sanction is not warranted where the petitioner can continue business and discharge statutory liabilities; the court noted the petitioner had, prima facie, remediated the default by paying assessed tax, interest and late fees. The respondents are directed to furnish written intimation within 15 days of upload of the order specifying any further penalty or dues payable by the petitioner; the petitioner shall remit any such demanded amounts within 15 days of receipt of that intimation. The petition is disposed.
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Petitioner may seek GST registration restoration under s.29(2)(c) by complying with proviso to Rule 22(4) within two months
Case-Laws
GST
HC disposed the writ directing that the petitioner, whose GST registration was cancelled under s.29(2)(c) for failure to file returns for six months, may seek restoration by approaching the concerned empowered officer within two months. If the petitioner submits an application complying with the proviso to sub-rule (4) of Rule 22 of the CGST Rules and furnishes all pending returns and pays outstanding tax with applicable interest and late fees, the empowered officer has jurisdiction to drop proceedings and pass an appropriate order in the prescribed form restoring registration. The petition is disposed of on these terms, leaving the decision to the statutory authority acting in accordance with law.
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Petition dismissed; taxpayer allowed two weeks to file substantive reply to DRC-01; department must issue reasoned order within four weeks
Case-Laws
GST
The HC dismissed the writ petition filed by the petitioner challenging issuance of DRC-01, holding that the department did not accept the petitioner's initial reply and issued DRC-01; once the petitioner files a substantive reply to DRC-01 the department must pass a detailed, speaking order explaining reasons for any rejection. The court declined to adjudicate the underlying tax adjustment dispute at this interim stage and refused relief, but granted the petitioner liberty to file a reply to DRC-01 within two weeks of receipt of the order. On receipt, respondents must consider and decide the matter by a reasoned order within four weeks. Petition dismissed.
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Petition allowed: Appellate orders quashed, original refund order restored; Rule 89(2)(c) compliance proved with BRCs
Case-Laws
GST
The HC allows the petition, quashes and sets aside the impugned appellate orders dated 29 Sept 2023, and restores the order dated 22 Sept 2022 issued by respondent No.3, thereby directing sanction of the refund claim. The court finds that the Appellate Authority erred by disregarding that the petitioner had furnished Bank Realisation Certificates and corroborating documents evidencing foreign remittance and invoice particulars as required under Rule 89(2)(c) of the GST Rules. The HC holds the findings of the Appellate Authority are contrary to the record, noting respondent No.3's verification recorded in Form GST RFD-06, and concludes the petitioner complied with statutory documentary requirements for zero-rated supplies.
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Even after reducing GST rates, govt has no vision to revive MSMEs: Rahul
GST
Dated:- 25-9-2025
PTI
New Delhi, Sep 25 (PTI) Congress leader Rahul Gandhi on Thursday said even after reducing the GST rates, the BJP-led Centre has no vision to revive the MSME sector, while asserting that “PR and headline management” will no longer work.
Gandhi also said India needs a new approach to boost productivity policies that create jobs for youngsters, provide equal opportunities to all and respect the skills of the people of the country.
“If anything has truly been made under 'Make in India' in the last 11 years, it is the 'crony capitalists'. The truth is that (Prime Minister Narendra) Modi's policies are only benefitting billionaires li

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Tax board says customs eOffice issue number now accepted as Document Identification Number; metadata must be accurately completed
Circulars
GST
The tax board notifies that communications sent via the customs department's eOffice public option bearing an automatically generated verifiable “Issue number” will be treated as the Document Identification Number (DIN), since a new online verification utility confirms issue number, file number, date, document type and masked recipient details; officers must accurately populate metadata when creating documents. DIN remains mandatory for communications not sent via eOffice public option or lacking a verifiable reference number on the GST portal. Earlier circulars requiring separate DINs are modified to this extent.
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People paying less for toothpastes to tractors, Congress spreading lies on GST: PM Modi
GST
Dated:- 25-9-2025
PTI
Greater Noida, Sep 25 (PTI) Prime Minister Narendra Modi on Thursday lashed out at the Congress and other Opposition parties for misleading people on GST rate cuts, and countered their narrative by citing examples of reduced prices of items ranging from toothpaste to tractors.
Modi also asserted that during Congress-led governments, there was “tax loot” and people were burdened with heavy taxes.
Addressing a gathering after inaugurating UP International Trade Show (UPITS) here, the Prime Minister said just three days ago (September 22), next-generation goods and services tax (GST) reforms were implemented.
Desc

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cantly reduced taxes, curbed inflation, and increased both income and savings for people.
He said by making income up to Rs 12 lakh tax-free and implementing new GST reforms, citizens are set to save Rs 2.5 lakh crore this year alone.
The nation is celebrating the GST Bachat Utsav (Savings Festival), Modi added.
The Prime Minister further said stakeholders have experienced three distinct phases pre-GST, post-GST, and now the next-generation GST reforms and emphasised the significant difference these have made.
Before 2014, Modi said the multitude of taxes made it difficult to manage both business costs and household budgets.
A shirt priced at Rs 1,000 attracted nearly Rs 170 in taxes before 2014. After the introduction of GST in

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cessities in 2014 would have incurred Rs 20,000-25,000 in taxes.
Today, under the new GST regime, the same family pays only Rs 5,000-6,000 annually, as most essential items now attract just 5 per cent GST, he said.
Emphasising the importance of tractors in rural economy, he said that prior to 2014, purchasing a tractor incurred over Rs 70,000 in taxes. Now, the same tractor attracts only Rs 30,000 in tax, resulting in a direct saving of more than Rs 40,000 for farmers, the Prime Minister said.
Also, three-wheelers, a major source of employment for the poor, previously attracted Rs 55,000 in tax, which has reduced to Rs 35,000, leaving a Rs 20,000 saving in the hands of buyers.
He also cited the example of reduction of taxes on two-w

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GST reforms will continue, tax burden to ease further as economy gains more strength: PM Modi
GST
Dated:- 25-9-2025
PTI
Greater Noida, Sep 25 (PTI) Prime Minister Narendra Modi on Thursday said the reforms in GST will continue and the tax burden on citizens will further ease as the economy gains more strength.
Modi emphasised that the nation currently possesses strong willpower for reforms, backed by democratic and political stability, along with policy predictability.
Earlier this month, India effected next-generation reforms in GST.
Modi said the structural reforms in Goods and Services Tax (GST) are set to give new wings to country's growth story.
Addressing the gathering after inaugurating the Uttar Pradesh International Trade Show 2025 here, Modi said his government has significantly reduced taxes, curbed inflation, and increased both income and savings for the people.
He said that by making income up to Rs 12 lakh tax-free and implementing new GST reforms, c

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s). Despite this, some political parties are trying to confuse people. Congress and its allies are lying to the people to hide the failures of their own governments prior to 2014.
“The truth is that there was 'Tax Loot' during Congress-led governments. The common citizens of the country were suffering due to the heavy taxes. Our government has reduced the burden of taxes in a big way and lowered inflation,” Modi said.
He also emphasised that India is advancing toward its goal of becoming a developed nation by 2047. “Despite global disruptions and uncertainty, India's growth remains attractive,” he said, and added that disruptions do not divert India they reveal new directions.
Amidst these challenges, he said, India is laying a strong foundation for the coming decades.
He reiterated that the nation's resolve and guiding mantra is Aatmanirbhar Bharat (self-reliant India).
Stressing that there is no greater helplessness than dependence on others, Modi said in a changing world,

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o adopt this mantra and prioritise products that are made in India, he said.
In his address, Modi also discussed the progress being made by Uttar Pradesh in various sectors. He said the state is brimming with extraordinary investment potential.
He informed that Uttar Pradesh now has the highest number of expressways in the country, leads in the number of international airports, and accounts for nearly 55 per cent of all mobile phones manufactured in the country.
He added that UP will also strengthen IndiaÂ’s self-reliance in the semiconductor sector, with a major semiconductor facility set to begin operations.
The Prime Minister further said India's armed forces seek indigenous solutions and aim to reduce external dependence.
“In India, we are developing a vibrant defence sector, creating an ecosystem where every component bears the mark of 'Made in India',” he said while highlighting Uttar PradeshÂ’s significant role in this transformation.
He said production of AK-203 rifle

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Goa assembly congratulates PM Modi on Next-Gen GST Reforms
GST
Dated:- 25-9-2025
PTI
Panaji, Sep 25 (PTI) The Goa assembly on Thursday congratulated Prime Minister Narendra Modi for the introduction of the next generation GST reforms, saying they will benefit lakhs of small traders and entrepreneurs, especially in the tourism and shipping sectors.
Newly elected Speaker Ganesh Gaonkar moved the congratulatory motion which was passed with a voice vote in the House.
The House placed on record its deep sense of appreciation and heartfelt congratulations to PM Modi for the historic introduction of the Next Generation GST Reforms with effect from September 22.
“This House also acknowledges that the Next Gen GST reforms will direc

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ive federalism and further accelerate the nation's growth trajectory towards becoming a USD 10 trillion economy, it said.
“This House, therefore, places on record its profound gratitude and congratulates Prime Minister Narendra Modi for his bold and reform-oriented leadership, and assures him of Goa's full support in realizing the vision of a 'Viksit Bharat @ 2047',” the resolution added.
The special session of the assembly was called on Thursday to elect the new speaker. Gaonkar was elected to the post, defeating the Opposition's candidate Altone D'Costa of the Congress.
During the session, the House also congratulated C P Radhakrishnan for being sworn in as the 15th Vice President of India and Chairman of Rajya Sabha on September 12

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Tax burden to ease further as economy gains more strength: PM Modi
GST
Dated:- 25-9-2025
PTI
Greater Noida, Sep 25 (PTI) Prime Minister Narendra Modi on Thursday said tax burden on people will ease further as India's economy gains more strength and asserted that reforms in GST are an ongoing process.
Addressing the gathering after inaugurating the UP International Trade Show (UPITS) here, Modi said that recent structural reforms in GST are set to give new wings to India's growth story and lead to greater savings for the people.
He stated that the government introduced reforms in the indirect tax regime by implementing GST in 2017, a significant step towards strengthening the economy, followed by further reforms in September

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FAQs regarding GST Grievance Redressal on National Consumer Helpline
GST
Dated:- 25-9-2025

Q. Whom do I contact to raise queries/complaints regarding not receiving benefits of GST ra

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Union Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman launches Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi
GST
Dated:- 25-9-2025

GSTAT is result of our determination to continue improving, reforming, and adapting for the future: Union Finance Minister
GSTAT must focus on jargon-free decisions in plain language; simplified formats and checklists; digital-by-default filings and virtual hearings; and time standards for listing, hearing and pronouncement, says FM Smt. Sitharaman.
Outcome of GSTAT must be straightforward with reduced legal frictions, greater simplicity, and proactively addressing delays in litigation to ensure cash flows move faster and MSMEs and exporters invest with confidence and citizens feel benefits of the system: FM Smt. Nirmala Sitharaman
Inspired by the Prime Minister's 'Minimum Government, Maximum Governance,' India had moved towards clarity with targeted initiatives, and technology is at centre of I

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es Tax Appellate Tribunal (GSTAT) in New Delhi.
The launch of GSTAT marks a major milestone in the evolution of the Goods and Services Tax regime and strengthens the institutional framework for indirect tax dispute resolution in the country.
The launch was also attended by Union Minister of State for Finance Shri Pankaj Chaudhary; President of GSTAT, Justice Shri Sanjaya Kumar Mishra: Minister from the State of Haryana Shri Rao Narbir Singh, senior officers from the Department of Revenue, officers from State and Central GST formations, eminent members of the legal fraternity, and representatives from trade and industry.
In her address, the Union Finance Minister called the launch of Goods and Services Tax Appellate Tribunal (GSTAT) not just an institutional milestone – it is a symbol of how far GST has come in the last eight years, and it is also a powerful reminder of our determination to continue improving, reforming, and adapting it for the future.
The guiding idea behind introd

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eryday life, She added.
In the spirit of 'Nagarik Devo Bhava', Smt. Sitharaman said that our focus for GSTAT must be clear:
* Jargon-free decisions in plain language, simplified formats and checklists, digital-by-default filings and virtual hearings, and time standards for listing, hearing and pronouncement.
* The outcome we seek is straightforward: reduced legal frictions, greater simplicity, and delays in litigation addressed proactively, so cash flows move faster, MSMEs and exporters invest with confidence and citizens feel the benefits of the system.
The Union Finance Minister said that ease of living for taxpayers extends beyond filing and refunds – it includes fair, efficient dispute resolution.
Smt. Sitharaman stated that GSTAT is a natural extension of the reform arc – an important advance for ease of doing business and a vital forum for justice; and in simple terms: when a taxpayer has a dispute, the first appeal lies within the tax administration. At the s

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m Governance,' we have moved towards clarity with targeted initiatives. Technology has been at the centre of this journey. Digital systems like return filing, e-invoicing, and online refunds have not only reduced the burden on taxpayers but have also strengthened trust between the government and the public.
The launch of the GST Appellate Tribunal is a significant step in this journey so that the resolution of disputes can be simple and accessible. It will provide a uniform, transparent, and reliable platform for the resolution of disputes. It will reduce ambiguity, bring uniformity across the country, and ensure that both large and small taxpayers do not have to wait long for justice. More importantly, this improvement is not just related to numbers or processes. It concerns the public. For the common citizen, GST means easy taxation and reasonable prices. For small businesses, it means less paperwork and more time to focus on growth. For startups and entrepreneurs, it signifies

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also a fair and trustworthy tax system for the new India. The role of the GST Council and its honourable members have been extremely important in shaping these reforms and providing guidance for them. The Council has worked with the spirit of cooperative federalism so that GST can emerge as a system that balances national priorities and the needs of states and citizens, the Union Minister of State said.
The operation of the GST Appellate Tribunal is another step in this direction, and Shri Chaudhary wished all stakeholders his best wishes and commended everyone working hard to realise this institution. On reaching this milestone, it is necessary that the team continues this institution in the spirit of cooperation, Shri Chaudhary added.
In his address on the occasion, Justice Sanjaya Kumar Mishra underlined the pivotal role the Tribunal will play in clearing the significant backlog of appeals under GST while also laying down jurisprudence for future disputes. He also underscored that

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ical expertise to deliver balanced decisions. Its scale, with state benches and the possibility of single-member benches for simpler matters, ensures reach and efficiency. And its synergy – between technology, process, and human expertise – will allow it to deliver justice with both speed and depth.
Concluding his remarks, Shri Shrivastava said that the Department of Revenue, in partnership with GSTN and NIC, has developed a digital platform that will anchor the work of GSTAT from the very start. e-Filing, case management tools, and electronic court modules will make proceedings smoother and more transparent, setting new benchmarks for the functioning of a Tribunal in our country.
A vote of thanks on the occasion was given by Shri Balasubramanian Krishnamurthy, Joint Secretary, Department of Revenue, Ministry of Finance.
A key feature unveiled during the launch was the GSTAT e-Courts Portal, developed by Goods and Services Tax Network (GSTN) in collaboration with National Informatic

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at ensuring that all stakeholders, including MSMEs and individual taxpayers, can easily access and benefit from the Tribunal's services.
The launch of GSTAT is a significant step in the continuing evolution of India's indirect tax system. It will provide taxpayers with a specialized forum to seek justice and will bring greater orderliness, predictability, and credibility to the GST regime. The Tribunal is envisaged as a cornerstone institution in ensuring that India's tax administration remains responsive, transparent, and aligned with the principles of ease of doing business.
About GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT) is a statutory appellate body established under the Goods and Services Tax laws. It has been constituted to hear appeals against orders passed by the GST Appellate Authorities and to provide taxpayers with an independent forum for justice. The Tribunal will function through a Principal Bench in New Delhi and 31 State Benches across 45 locations

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GST registration cancellation effective only from SCN dated 9 October 2024; cannot operate retrospectively where no reply filed
Case-Laws
GST
The HC held that, where the show-cause notice did not seek retrospective cancellation and the Petitioner failed to file any reply, the impugned order cannot operate retrospectively. Consequently, the cancellation of the Petitioner's GST registration is declared effective only from the date of issuance of the SCN dated 9 October 2024. The CGST Department is granted liberty to initiate or continue proceedings in accordance with law, including seeking retrospective cancellation, if subsequent proceedings and materials justify such relief. The petition is disposed of accordingly, with no retrospective invalidation of the registration upheld on the present record.
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Two provisional s.83 CGST attachments quashed; bank accounts released in 48hrs; revenue to hear reply and pass s.74 order
Case-Laws
GST
The HC quashed two provisional attachment orders issued under s.83 CGST against the petitioner for lack of a reasoned opinion and absence of proceedings under s.74, holding the attachment notices arbitrary and without legal basis. The court directed immediate release of the attached bank accounts within 48 hours. As to the blocked electronic credit ledger, the HC ordered the revenue to consider the petitioner's reply, afford a personal hearing and pass a reasoned order in accordance with law within two weeks. The writ petition was disposed of on these terms.
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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
Case-Laws
GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
Case-Laws
GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
Case-Laws
GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
Case-Laws
GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Assessment order quashed and remitted for fresh adjudication subject to 25% cash deposit from ECR within thirty days
Case-Laws
GST
The HC quashed the impugned Assessment Order dated 12.02.2025 and remitted the matter to the 2nd Respondent for fresh adjudication. The remittal is conditional: the Petitioner must deposit 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within thirty days of receipt of the order. The HC observed that similar relief had been granted previously under analogous circumstances and found no reason for a different approach. The petition is disposed of by way of remand, subject to compliance with the deposit condition, failing which the Respondent may proceed in accordance with law.
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Detained goods and vehicle to be released on invoice value under Section 129(1)(a) of CGST/IGST Act
Case-Laws
GST
The HC allowed the petition and quashed the impugned order of the respondent authorities dated 9 August 2025, holding that the detained goods and vehicle must be released under Section 129(1)(a) of the CGST Act read with the IGST Act, on the invoice value of the goods. The court found no basis to disturb the petitioner's entitlement to release and directed the respondent authorities to undertake the valuation and release exercise in accordance with Section 129(1)(a) within three weeks. The writ petition challenging detention was accordingly allowed, and the administrative detention order set aside.
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Punjab cabinet gives nod to OTS scheme to recover pre-GST arrears
GST
Dated:- 24-9-2025
PTI
Chandigarh, Sep 24 (PTI) The Punjab Cabinet on Wednesday approved a One-Time Settlement (OTS) scheme, aimed at resolving tax arrears amounting to Rs 11,968 crore pending under different laws before the implementation of the Goods and Services Tax in the state.
The cabinet also gave prosecution sanction against former Punjab minister Sadhu Singh Dharamsot in a corruption case registered by vigilance bureau in 2022.
The cabinet, in a meeting here headed by Chief Minister Bhagwant Mann, also gave approval to set up a special court in Mohali to deal with cases of the National Investigation Agency.
One post of district and sessions judge

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54, and Punjab Entertainment Duty Act 1955, he explained.
“We will bring a one-time settlement under all these cases,” Cheema said.
“There are 20,039 cases. We have decided to dispose of them under the OTS scheme. Interest and penalty will be waived,” he said, adding that the move will benefit more than 20,000 traders.
Cheema said the scheme, which will be effective from October 1 to December 31, aims to resolve approximately 20,039 pending cases involving outstanding dues amounting to Rs 11,968.88 crore across various pre-GST laws, providing substantial relief to the state's trade and industry.
It will be the final opportunity for taxpayers to settle their outstanding dues, he said, adding that after January 1, 2026, recovery proce

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cided to claim charges for the government land meant for common roads and water channels which have been illegally occupied by people or colonisers.
A price fixation committee headed by deputy commissioners will decide about the charges for such land and half of which will be given to municipal committees.
In another decision, the cabinet gave approval for an OTS scheme for rice mills.
“There are 1,688 default cases involving rice mills. Interest and penalty will be waived in these cases as well but they will have to pay 50 percent over and above the principal amount, Cheema said.
Some rice mills over the years have not deposited their outstanding dues due to which these millers have been declared defaulter and legal or arbitration

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