Goods and Services Tax

GST appeal delay condoned due to portal access issues, matter remanded on deposit of Rs 15,000 costs
Case-Laws
GST
HC held that dismissal of the petitioners' appeal as time-barred was unsustainable in view of technical difficulties in accessing adjudication orders on the GST portal, particularly where the order was uploaded under the “View Additional Notices and Orders” tab. Relying on similar precedents, HC directed that the petitioners be accorded identical treatment and that the dela

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Refund of unutilised GST Compensation Cess ITC on coal for zero-rated exports allowed; Section 11(2) proviso inapplicable
Case-Laws
GST
The HC held that unutilised input tax credit of GST Compensation Cess paid on coal, used in manufacture of goods exported on payment of IGST as zero-rated supplies, is refundable. It reiterated that when zero-rated supplies are made with payment of IGST, and no Compensation Cess is leviable on the finished goods, the assessee cannot utilise the input ta

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Supplying fitted assets on hire treated as mixed supply, taxable at 18% GST under serial no.17(viii).
Case-Laws
GST
AAR held that the applicant's activity of supplying fitted assets on hire to occupants of a building constitutes leasing or renting services, as the applicant remains the legal owner and only grants access to utilities without transfer of possession. The installed assets, having become integral to the building, lose their character as movable goods; therefore, the supply i

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AAR: Training services to state-controlled society taxable; Entry 72, Entry 3B exemptions inapplicable; full ITC allowed
Case-Laws
GST
AAR held that services rendered by the applicant to the recipient-society are not exempt under Entry 72 of Notif. No. 12/2017-CT (Rate) because the recipient, though under administrative control and funding of the State, is a separate legal entity registered as a society and cannot be treated as the Central/State Government or a Government Department. It

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GST exemption for solid waste management to Governmental Authority under Entry 3B of Notification 12/2017-CT (Rate)
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GST
AAR held that the applicant's activities of collection, handling, storage, transportation, processing, bundling and final disposal of non-recyclable plastic waste supplied to a State-owned company (CKCL) constitute “solid waste management” services. AAR further held that CKCL, being a public limited company with 100% equity owned and controlled by the State G

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GST AAR: advances not time of supply; single tax invoice, receipt vouchers only under s12(2)(a), s31(3)(d), Rules 46/50
Case-Laws
GST
AAR held that, for supplies of goods, time of supply for a registered person not under composition is mandatorily determined under s.12(2)(a) CGST Act, as modified by Notif. 66/2017, i.e., on the earlier of the date of issue of invoice or the last date on which the invoice is required to be issued, and not on the date of receipt of advance. The applicant

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Educational institution status confirmed; HDC & BM and JDC course fees fully exempt from GST under Entry 66(a).
Case-Laws
GST
AAR held that the applicant qualifies as an “educational institution” under the relevant GST exemption notification, as it imparts structured education through prescribed curriculum, qualified faculty, and formal evaluation leading to diplomas recognized under Kerala Co-operative Law. The services rendered by the applicant to its students enrolled in HDC & BM and

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GST on Joint Development: entry 5(b) Schedule II makes TDR and landowner flat share taxable construction services
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GST
AAR held that the Joint Development Agreement between the developer and landowner constitutes a “supply” of services under the CGST Act, as per entry 5(b) of Schedule II. The developer's construction of residential flats for the landowner, in consideration of transfer of development rights (TDR), is taxable as construction service. As the project is not an affo

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GST payable on recruitment exam fees by governmental authority; application charges treated as taxable recruitment services, registration mandatory
Case-Laws
GST
AAR held that the applicant, a recruitment board constituted under State legislation, qualifies as a “governmental authority” but its activities of conducting recruitment examinations for Devaswom Boards do not relate to functions entrusted to Panchayats or Municipalities under the Constitution and therefore do not fall within

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GST payable on skill training fees; no exemption under Entries 66, 69 of Notification 12/2017, ITC allowed per Section 16
Case-Laws
GST
AAR held that the applicant's share of fees received from skill training partners and fees collected from its own training institutes are liable to GST. The receipts do not qualify for exemption under Entry 69 or Entry 66 of Notif. No. 12/2017-CT(R), as the outsourced training partners are not shown to be NSDC/SSC approved, the courses are not NSQF/NCVE

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Self-drive car rentals held leasing under Heading 9973, Entry 17(viia); not transfer of right to use
Case-Laws
GST
AAR held that the applicant's activity of providing self-drive passenger vehicles (without driver) on rent is classifiable under Heading 9973 as “leasing or rental services without operator,” specifically under residual Service Code 997329 concerning other goods. It does not qualify as “transfer of the right to use goods” under Entry 17(iii) of Notif. No. 11/2017-CT (Rate)

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GST AAR: Reverse charge on residential rent to registered employer, no ITC due to exempt employee housing under s17(2)/2(47)
Case-Laws
GST
AAR held that renting of residential dwellings by unregistered landlords to the applicant, a registered entity, constitutes a taxable supply of services to the applicant under GST. The employer-employee relationship applies only between the applicant and its employees, not between the landlords and the applicant; therefore, the exemption for resident

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S tax cuts, lower interest rates to drive consumption
GST
Dated:- 24-11-2025
PTI
New Delhi, Nov 24 (PTI) S&P Global Ratings on Monday projected India's economy to grow 6.5 per cent in the current fiscal year and 6.7 per cent in the next, saying tax cuts and monetary policy easing will give a boost to consumption-driven growth.
India's real gross domestic product (GDP) is estimated to have grown at the fastest pace in five quarters at 7.8 per cent in the April to June period of current fiscal year. The official data for Q2 (July-September) GDP growth estimates is scheduled to be released on November 28.
“We anticipate that India's GDP will grow by 6.5 per cent in fiscal year 2026 (ending March 2026) and 6.7 per cent in fiscal

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tment, in this fiscal year, and the next,” S&P added.
The Government in Budget for 2025-26 fiscal year has hiked I-T rebate to Rs 12 lakh, from Rs 7 lakh, which gave tax relief of Rs 1 lakh crore to the middle class.
Besides, the RBI in June had cut key policy rates by 50 basis points to a 3-year low of 5.5 per cent.
Further, effective September 22 the GST rates on about 375 items were slashed making mass consumption items cheaper.
S&P further said the spike in the effective US tariff on India is weighing on the expansion of export-oriented manufacturing in the country.
But there are signs the US may lower tariffs on Indian products.
“The US's new approach to trade policy is causing governments and firms to spend time and money

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Penalty under s.74 CGST reduced where tax and interest pre-paid; proceedings end on 15% penalty payment
Case-Laws
GST
HC examined levy of penalty under s.74 CGST Act where tax with interest was paid prior to issuance of SCN. HC noted the distinction between s.74(5) and s.74(8), holding that on payment of tax, interest and 15% penalty after notice under s.74(1) read with s.74(3), further proceedings stand terminated. In this case, the petitioner had already discharged tax and interest pu

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Writ challenging DGGI bank account attachment dismissed for concealment; petitioner directed to pursue Rule 159(5) remedy.
Case-Laws
GST
HC dismissed the writ petition challenging attachment of the petitioner's bank account by DGGI, holding that the plea of violation of principles of natural justice was untenable. The HC observed that the petitioner had deliberately concealed material facts, including the ongoing DGGI investigation and details of fraudulently availed ITC, despite having

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Prior GST deposits overlooked; penalty under S.73 CGST Act to be reconsidered, appeal allowed without further pre-deposit
Case-Laws
GST
HC noted that the Petitioner had deposited over Rs. 2.01 crores prior to issuance of the SCN for GST registration cancellation, and that this crucial aspect was not properly considered by the adjudicating or appellate authority, indicating a lapse in adjudication. HC observed that, in terms of S.73 CGST Act, penalties on the Petitioner's directors may n

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Ex parte CGST order set aside; matter remanded on costs to ensure fresh adjudication on merits
Case-Laws
GST
HC addressed a challenge to an ex parte Order-in-Original passed pursuant to show cause notices under the CGST regime, where the petitioner neither replied nor attended the personal hearing, citing serious medical condition of the proprietor. While noting that the petitioner was duly served and granted repeated opportunities, HC accepted that the matter warranted adjudication on

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GST demand enhanced beyond SCN set aside for violating Sections 73 and 75(7); fresh action permitted
Case-Laws
GST
HC held that the tax and penalty demand under s.73 of the GST Act was illegally enhanced from Rs. 5,11,145.80 in the SCN to Rs. 38,60,604/- in the impugned order, in contravention of s.75(7), which bars adjudication beyond the scope and quantum specified in the SCN. Relying on a prior Division Bench ruling on identical facts, the HC reiterated that absence of proper opportu

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GST on manpower supply includes lockdown wage reimbursements; no exemption from labour memo under CGST Act
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GST
The AAR held that the applicant's supply of manpower to a Govt. space research centre constitutes “manpower recruitment and supply services” and is a taxable supply under the CGST Act. Interim payments made by the recipient to outsourced workers during the COVID-19 lockdown, pursuant to contractual arrangements, form part of the consideration for such taxable services

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SCN under GST Notifications 9/2023 and 56/2023 quashed due to internal lapse, matter remanded for hearing
Case-Laws
GST
HC, dealing with a challenge to extension of limitation for issuance of SCN and vires of N/N. 9/2023-Central Tax and N/N. 56/2023-Central Tax, noted that the issue of validity of the notifications is pending before SC in a related batch. In the present matter, the Petitioner, a stock broker, asserted that the SCN dated 30.05.2024 never came to its knowledge due to an i

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ITC allowed only on June 2022 rent under S.16(4); invoices breaching R.47 invalid, S.97(2) limits scope
Case-Laws
GST
AAR held that the applicant is entitled to avail ITC only on GST paid on rent for June 2022, subject to compliance with the time limit prescribed under S.16(4) CGST Act. It was determined that invoices pertaining to periods when the landlord was unregistered do not constitute valid tax invoices for ITC, as the supplier lacked registration and such invoices were also issu

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Seizure of Transporter's Vehicle for E-Way Bill Mismatch Quashed; No Evidence of Tax Evasion Under Section 129 GST
Case-Laws
GST
HC examined the seizure of a vehicle and goods due to a mismatch between the consignment and the e-way bill, where the petitioner acted solely as a transporter. HC noted that authorities had already held the goods to belong to the consignor and released them, and no finding existed that the petitioner was engaged in purchase or sale of goods or had any intent

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Penalty for e-way bill lapse restricted to s.129(1)(a) U.P. GST; wrong s.129(1)(b) order quashed and recomputation directed
Case-Laws
GST
HC held that, in a case of goods transported without an accompanying e-way bill, only penalty under s.129(1)(a) of the U.P. GST Act, 2017 was legally permissible. The Adjudicating Authority had erroneously imposed penalty under s.129(1)(b). Relying on its earlier precedent in a similar matter, HC found no other factual dispute warranting further plead

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Search and seizure SCNs upheld; Section 61 objections and procedural defects to be raised before adjudicating authority
Case-Laws
GST
HC upheld the validity of the impugned SCNs issued pursuant to search and seizure conducted at the premises of the petitioner, despite allegations of irregular seizure without a proper panchanama and inadequate documentation. The HC held that objections regarding non-compliance with statutory provisions, including Section 61, procedural infirmities in sea

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Section 54 CGST and Rule 89(1A) timelines directory; Centre cannot retain IGST wrongly paid under bona fide mistake
Case-Laws
GST
HC held that Section 54 CGST Act and Rule 89(1A) CGST Rules are directory, not mandatory, for refund of tax wrongly paid under a bona fide mistake regarding the nature of supply. Since payment of IGST to Central authorities and subsequent correct payment to State authorities were undisputed, retention of IGST by the Centre would offend Article 265 and princip

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