Goods and Services Tax

Challenge dismissed; disciplinary authority to complete inquiry and adjudicate misconduct in Assistant Commissioner suspension within three months
Case-Laws
GST
The HC dismissed the writ petition challenging suspension of the Assistant Commissioner of State Tax and declined to adjudicate the merits of alleged negligence in failing to act on an adverse report concerning a fictitious input tax credit claim by a bogus firm. The Court held that disciplinary and fact-finding proceedings fall

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GST registration cancellation set aside; revival allowed conditionally after compliance, payment of fees, and proper notice flaws highlighted
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GST
The HC set aside the impugned cancellation of the petitioner's GST registration dated 26.08.2024, holding that the sole deficiency-non-uploading of bank account details-was not of such gravity as to warrant cancellation, and that the show-cause notice was vague, failed to specify the alleged defaults or afford a cure period, and lack

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File GST exemption and cancellation proof under Chapter 10 HSN within 10 days; bank to decide in one month
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GST
HC directed the petitioner to file, within 10 days, a detailed representation with all requisite documents establishing exemption from GST registration pursuant to Chapter 10 of the HSN and confirming cancellation of the petitioner's GST registration by the Department. Upon receipt, the respondent bank must decide the representation within one month by issuing a reaso

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Order set aside for breach of natural justice; mandatory personal oral hearing under Section 75 required; matter remanded
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GST
HC held that the impugned order dated 6 February 2025 was vitiated by breach of the statutory rules of natural justice, insofar as the petitioner was not afforded an opportunity for personal oral hearing after service of a show-cause notice and filing of a written reply; under Section 75 the rights to submit a written reply and to an oral hearing are di

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Detention and penalty under Sec.129 CGST Act invalid for lack of Sec.129(3) adjudicatory order; full refund with 9% interest
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GST
The HC allowed the petition and directed respondents to refund within two months the full penalty paid by the petitioner, with interest at 9% p.a. from payment date until refund, holding the detention and levy under Sec.129 CGST Act invalid insofar as no adjudicatory order was passed by the competent officer pursuant to Sec.129(3) of the Tripura SGST

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Writ held premature; petitioner directed to pursue statutory remedy under Section 107; Section 67, 69, 73, 74 procedures clarified
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GST
HC dismissed the writ petition and held it premature and not maintainable, directing the petitioner to pursue the statutory remedy under Section 107 rather than relief under Article 226. The court recorded that where a proper officer (not below Joint Commissioner) has reasons to believe under Section 67 of suppression or evasion, he may inspect

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Retrospective GST registration cancellation alone cannot deny Input Tax Credit; Section 16 compliance must be assessed on evidence
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GST
HC set aside the appellate authority's non-speaking order that denied Input Tax Credit claimed by the petitioner on supplies from a supplier whose GST registration was cancelled retrospectively. The HC found the appellate order relied solely on retrospective cancellation without addressing documentary evidence tendered by the petitioner (tax in

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Orders set aside; refund under s.54(3) remitted for fresh adjudication; Rule 90(3) validity and limitation to be reconsidered
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GST
The HC set aside the impugned orders dated 23 June 2020 and 18 August 2021 and remitted the matter for fresh adjudication on the refund application under s.54(3) of the CGST Act, noting that Rule 90(3)'s validity relative to s.54(3) and the limitation computation issue warranted reconsideration. The proper officer is directed to decide the applicati

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Aggrieved party entitled to all material relied upon and chance to rebut; withholding breached natural justice, produce documents promptly
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GST
The HC held that the petitioner, as an aggrieved party, was entitled to service of all material relied upon by the authority and to an opportunity to rebut; withholding of such material by the 1st respondent constituted a breach of the principles of natural justice. The court directed respondents to furnish the impugned material on the

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Notifications charging compensation cess on MRP struck down as ultra vires Sections 8(2) and 15; valuation must use transaction value
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GST
HC allowed writ petitions and quashed the notifications dated 31-03-2023 and 26-07-2023 that directed compensation cess to be levied on MRP rather than transaction value. The Court held the notifications ultra vires Section 8(2) of the Compensation Act and Section 15 of the CGST Act because Section 15 mandates valuation of taxable supply on

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Respondent acknowledged and remitted Rs.3,55,198 ITC benefit, complying with Section 171(1) CGST Act; investigation closed
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GST
AT held that the Respondent acknowledged and did not challenge the DGAP's quantified differential ITC benefit of Rs. 3,55,198/-, voluntarily remitted the same to the recipient and thereby complied with the obligation under Section 171(1) CGST Act, 2017 to pass on ITC benefits by commensurate price reduction. The Tribunal affirmed the DGAP's computation

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Authority can condone delay under s.107(4) GST Act; remand for fresh hearing with evidence opportunity
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GST
The HC set aside the Appellate Authority's impugned order and remitted the matter for fresh consideration of the applicant's prayer for condonation of delay under s.107(4) of the GST Act, 2017. The Court held that the Appellate Authority possesses jurisdiction to condone delay beyond the statutory period, subject to the presentation of a satisfactory explanation and oppor

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Adjudication under s. 168A set aside; petitioner given until 30 November 2025 to file replies and be heard
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GST
The HC set aside the impugned adjudication orders issued under s. 168A, remanding the matter to the adjudicating authority for fresh proceedings, holding that the Petitioner was deprived of a proper opportunity to be heard and had not filed replies to the show cause notices; consequently the HC directed that the Petitioner be afforded the opportunity to file replies a

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Rule 86A(1) requires written, record-based reasons to block Electronic Credit Ledger ITC; email suspension quashed, petition allowed
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GST
HC held that the respondent's action blocking the petitioner's Electronic Credit Ledger ITC was invalid and set aside; the petition allowed. The Court ruled that Rule 86A(1) U.P.G.S.T. Rules 2017 mandates that any “reasons to believe” for blocking ITC must be recorded in writing and must arise from material on record demonstrating a nexus to

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Protested deposit must count as mandatory pre-deposit under Section 107(6) of GST Act; appeal to be decided on merits
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GST
The HC allowed the petition and remanded the matter to the first appellate authority with directions to treat the amount deposited by the petitioner under protest as the mandatory pre-deposit under Section 107(6) of the GST Act. The court held that, absent evidence that the protested deposit had been quantified or adjusted against other liabilities, the pro

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Portal must accept s.107 UPGST appeals despite filing lacuna; GSTN to modify software and appeals to be registered
Case-Laws
GST
HC directed removal of a filing lacuna in the online portal and ordered acceptance of the anonymized petitioner's statutory appeal under s.107 UPGST, holding that procedural mechanisms must not preclude access to the appellate forum. The court mandated GSTN to modify its software to permit online filing where digital records show a 'Nil' disputed liability, wh

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DRC-01 demand notices set aside for insufficient reasoning; respondent must prove turnover suppression before issuing demand, remand ordered
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GST
The HC set aside the impugned demand notices under DRC-01 and held the reasoning insufficient to sustain a tax demand based solely on alleged suppression in GSTR-1, GSTR-3B and GSTR-9C; the respondents must first adduce cogent evidence of turnover suppression before issuing demand. The Court recognised that disproportionate inward ver

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Petition partly dismissed under Section 161; limited liberty to appeal against penalty under Section 74(9) subject to deposit.
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GST
HC partially dismissed the petition under Section 161 of the respective GST enactments challenging levy of penalty under Section 74(9) for belated payment of admitted SGST/CGST. The petitioner, having discharged the tax on specified dates, was granted limited liberty to file a statutory appeal against the impugned order dated 14.08.2023 within 30 d

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Partial stay allows debit of 50% of assessed GST liability from blocked electronic credit; negative block reduced under Rule 86(2)/86A
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GST
The HC granted a partial stay of the impugned order blocking electronic credit ledger, limiting relief to 50% of the petitioner's assessed tax liability of Rs. 23,75,480 (i.e., Rs. 11,87,740). The negative blocking of Rs. 48,93,551 remains but is reduced effectively to Rs. 37,05,811 pending further consideration; the petitioner is authorize

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Impugned notice quashed; matter remanded for fresh CGST/SGST assessment under Section 73 after GSTR-3B discharge
Case-Laws
GST
The HC allowed the petition and quashed the impugned notice, impugned order and subsequent communication, holding that the petitioner's shortfall in tax for March-April 2020 had been discharged in the GSTR-3B filed and verified by the revenue authority. The court set aside the impugned proceedings and remanded the matter to the concerned authority for fresh cons

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Quashed orders; matter remanded for fresh adjudication after authority failed to address denial of GSTR discrepancy
Case-Laws
GST
The HC quashed and set aside the impugned orders and allowed the petition by way of remand. The court held that the petitioner had specifically denied any discrepancy between Form GSTR-3B and Form GSTR-2A and that the adjudicating authority failed to address that contention and breached the audi alteram partem principle by not affording an effective hearing.

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ITC on HVO/renewable diesel allowed only if Sections 16, 17 and 164 CGST conditions and rules are satisfied
Case-Laws
GST
AAR holds that input tax charged on Hydrotreated Vegetable Oil (HVO)/renewable diesel may be claimed as input tax credit by the applicant only if all statutory conditions and restrictions under Section 16 read with Section 17 of the CGST Act, 2017 are satisfied; availability is case-specific and subject to applicable rules framed under Section 164. The Authority affi

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Relief denied; petitioner must file appeal under Section 112 within Tribunal's specified window and deposit 10% penalty
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GST
The HC refused relief and dismissed the writ by declining to interfere with the appellate authority's order, relegating the anonymized petitioner to avail the statutory remedy of appeal under Section 112 before the Appellate Tribunal within the window specified by the Tribunal's order (appeals from orders dated 26.08.2025 to be filed on or after 01.02.202

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LIC Q2 net profit surges 32 pc to Rs 10,053 crore
GST
Dated:- 6-11-2025
PTI
New Delhi, Nov 6 (PTI) State-owned insurer LIC on Thursday reported a 32 per cent jump in net profit to Rs 10,053 crore for the second quarter ended September 30, aided by a lower commission outgo.
The country's biggest insurer had reported a net profit of Rs 7,621 crore in the year-ago period.
The total income improved to Rs 2,39,614 crore in the latest September quarter compared to Rs 2,29,620 crore in the year-ago period, LIC said in a regulatory filing.
Its net premium income increased to Rs 1,26,479 crore in the second quarter of the current fiscal from Rs 1,19,901 crore in the same period a year ago.
During the quarter, renewal premium moved up

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O and MD R Doraiswamy said.
LIC has ensured that all intended benefits of GST changes are passed onto the customers, he said.
During the quarter, overall market share of LIC slipped below 60 per cent to 59.41 per cent for half year ended September 30, 2025 as compared to 61.07 per cent of first half of last financial year. Asked about the decline in market share, Doraiswamy said the focus of LIC would be on profitability and margin growth.
As far as commission outgo is concerned, it moderated to Rs 5,772 crore in the second quarter from Rs 6,542 crore in the same period a year ago.
The total expenses rose to Rs 2,30,160 crore in the quarter against Rs 2,22,366 crore in the same period a year ago..
The solvency ratio increased to 213 pe

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H1 FY26 was 36.31 per cent as compared to 26.31 per cent for the similar period of previous year.
Total premium during the first half rose to Rs 1,50,715 crore from Rs 1,44,696 crore in the same period a year ago.
“While we expand our overall profitability through diversified product mix and channel mix, we are also working towards optimising costs, and for H1 FY26 our overall expense ratio has decreased by 146 bps to 11.28 per cent,” he said.
As the leader of the life insurance industry in India, he said, “We are aware of our responsibility to enhance both insurance penetration and density and continue to focus our efforts and channel our energies into achieving Insurance for All by 2047,” he said. PTI DP DP MR
News – Press release

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India's service sector growth falls to 5-month low in Oct on competitive pressures, heavy rains: PMI
GST
Dated:- 6-11-2025
PTI
New Delhi, Nov 6 (PTI) India's services sector growth witnessed the slowest pace of expansion in five months in October, as competitive pressures and heavy rains in parts of the country led to a slower increase in output, according to a monthly survey released on Thursday.
The seasonally adjusted HSBC India Services PMI Business Activity Index fell from 60.9 in September to 58.9 in October, indicating the slowest pace of expansion since May.
Notwithstanding the moderation, the October Services PMI index was comfortably above both the neutral mark of 50 and its long-run average of 54.3.
In the Purch

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n services improved further, as signalled by another increase in external sales. The rate of expansion was solid, though the weakest since March, as per the survey.
Meanwhile, monitored firms suggested that the GST reform curbed price pressures. Input costs and output charges rose at the slowest rates in 14 and seven months, respectively.
Going forward, companies were strongly confident of a rise in business activity over the next 12 months.
Amid reports of efforts to support rising new-business intake, meet delivery deadlines, and maintain reliable services, companies recruited additional staff in October.
Meanwhile, the combined output of India's manufacturing and service sectors continued to expand sharply in October, but growth

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