Goods and Services Tax

Proceedings under s.73(9) quashed for defective service; statutory hearing under s.75(4) held mandatory, fresh adjudication ordered
Case-Laws
GST
The HC held that the impugned proceedings under s.73(9) were vitiated by defective communication of the show-cause notice and by the Proper Officer's failure to afford the statutory hearing mandated by s.75(4); uploading the notice only under an “additional” tab did not constitute valid service under the WBGST/CGST regime, and the petitioner w

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Section 107(6) inapplicable when not in force; appeal reinstated and remitted for condonation and merits under Section 107
Case-Laws
GST
The HC set aside the Appellate Authority's dismissal of the petitioner's appeal for delay and alleged non-compliance with a statutory pre-deposit, holding that Section 107(6) of the 2017 Act (pre-deposit requirement) did not apply as it was not in force when the appeal was filed or decided; non-existent preconditions cannot be imported to defeat a subs

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Writ petition dismissed as factual disputes suit appeal; petitioner allowed to file appeal with pre-deposit by 30 November 2025
Case-Laws
GST
The HC declined to exercise writ jurisdiction in a challenge to alleged fraudulent availment of Input Tax Credit, holding the dispute raises factual questions (inspection at the petitioner's registered premise found the petitioner non-existent) more appropriately determined on appeal rather than by writ. The petition was therefore dismissed, but t

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Officer must choose between Section 129 or Section 130 CGST proceedings; petitioner allowed to file objections and prompt action
Case-Laws
GST
The HC disposed of the writ petition directing the respondent to permit the petitioner to file objections to the issued show-cause notice and to take expeditious action. The court held that the detaining officer may initiate proceedings under either Section 129 or Section 130 of the CGST Act but cannot proceed with both simultaneously; having com

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Survey-found excess stock must be assessed under s.73/74, not s.130 read with s.122, orders quashed
Case-Laws
GST
The HC quashed proceedings initiated under s.130 read with s.122 of the GST Act against the petitioner, holding that survey-discovered excess stock must be addressed under the statutory machinery of s.73/74 and not by invoking s.130. The court emphasized that the GST Act is a self-contained code prescribing specific procedures where goods are unrecorded in books, obliging th

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Petition allowed; authorities must immediately issue Form GST MOV-09/DRC-07 under Circular No.41/15/2018-GST to enable appeal
Case-Laws
GST
The petition is allowed and the impugned order is set aside. The HC directs the respondents/proper authority to forthwith issue Form GST MOV-09/DRC-07 on the petitioner's GST common portal in accordance with Circular No.41/15/2018-GST. The Court holds that where tax has been deposited under protest (or even if not expressly under protest) the tax au

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Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelines
Case-Laws
GST
The HC remanded the matter for de novo adjudication, directing recalculation of interest only on belated tax payment by comparing the delay against monthly tax payment timelines under s.39 and returns filed in GSTR-3B, and by taking into account the debit entry dated 19.12.2022. The petitioner must, within 30 days of receipt of the order, file documentary c

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Penalty under Section 11AC(1)(c) and Section 122(2)(b) set aside for bona fide late reversal of input tax credit
Case-Laws
GST
The HC allowed the petition, holding that imposition of penalty under Section 11AC(1)(c) of the Central Excise Act read with Section 122(2)(b) of the CGST Act was unjustified. The Court observed that although the petitioner belatedly reversed proportionate input tax credit on obsolete/slow-moving inputs, no undue advantage accrued and the reversal was recorded i

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Demand to recover already-paid tax held unsustainable; bank attachment lifted, only interest recovery permitted and attachment to reflect that.
Case-Laws
GST
The HC held that the demand in DRC-07 dated 31.12.2023, seeking recovery of tax already discharged, was prima facie unsustainable because Revenue's SCN/DRC-01 dated 12.04.2023 addressed only interest. Consequently, the attachment of the petitioner's bank account with the second respondent bank was declared unsustainable and must be

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GST portal uploads authenticated by officer digital key valid without physical signature unless misuse shown; appeal under s.107 CGST permitted
Case-Laws
GST
The HC dismissed the challenge insofar as it sought to impugn the authenticity of the SCN and order on the ground of absence of physical signatures, holding that GST-portal uploads authenticated by the concerned officer's digital key and bearing officer name/designation are valid unless misuse of the digital key is shown. The petit

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Petitioner loses challenge; GST registration cancelled from 30 June 2025, Rs.5 lakh costs for fraudulent input tax credit and misrepresentation
Case-Laws
GST
The HC adjudged that the Petitioner procured Input Tax Credit from fraudulent suppliers and deliberately misrepresented the nature and status of his business to mislead the Court and evade departmental proceedings. The HC upheld cancellation of the Petitioner's GST registration effective 30 June 2025, found the petition unsustainab

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Writ dismissed; petitioner must pursue statutory appeal under s.107 CGST with requisite pre-deposit by 30 November 2025
Case-Laws
GST
The HC declined to entertain the writ, finding matters of alleged fraudulent availment of input tax credit ordinarily unsuitable for writ jurisdiction where complex factual and evidentiary inquiries and the protection of the public exchequer require exhaustion of statutory remedies. The Court held the Petitioner had received notices and filed responses, r

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Proceedings remanded for fresh hearing after petitioner given extension until 30 November 2025 to file SCN replies
Case-Laws
GST
HC remanded the impugned proceedings to the adjudicating authority, concluding that the Petitioner was denied opportunity to be heard where no reply to the SCNs had been filed. The Court granted the Petitioner an extension until 30 November 2025 to file replies to the SCNs and directed that, upon receipt of such replies, the Adjudicating Authority shall issue

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Assessment orders under ss.73/74 quashed and matter remitted for de novo adjudication; petitioner must deposit 25% tax
Case-Laws
GST
The HC quashed the impugned assessment orders issued under ss.73/74 and remitted the matter to the 2nd respondent for de novo adjudication on merits for the relevant period. The court found the petitioner's replies to the show-cause notices to be skeletal and insufficient to address the allegations, and noted the petitioner's prompt resort to the HC follow

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Petitioner granted refund of Rs.10 crore taken involuntarily during search; payment quashed under Sections 73(5) and 74(5)
Case-Laws
GST
The HC allowed the petition, holding that the respondent authorities' receipt of Rs.10 crores from the petitioner during search/inspection/seizure proceedings was involuntary, without jurisdiction and contrary to the CGST Act. The payment was quashed as illegal, arbitrary and not a voluntary self-ascertainment under Sections 73(5)/74(5). The respondent

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Licence fees from contractors for operating public toilet blocks are services exempt under entry Sl. No. 76 76; no GST
Case-Laws
GST
The AAR held that the grant of licences to third-party contractors for operation and maintenance of public toilet blocks constitutes a supply but falls within the exemption for services by way of public conveniences (entry at Sl. No. 76 of the relevant rate notification) and is therefore not subject to GST. The Authority noted analogous reasoning in the AP

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R&D services funded by grant treated as supply under Section 7 CGST; exemption denied for missing s.35(1) proof
Case-Laws
GST
AAR held that the R&D activity performed by the applicant for a Government research institution under a grant-in-aid arrangement constitutes a “supply” under Section 7 of the CGST Act, notwithstanding absence of IP transfer, because the activity was performed for consideration. Although Notification No. 08/2024 inserts an exemption for R&D services funded by gran

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Ruling finds coir non-woven felt is intermediate industrial input, classifiable under 94049000, attracts 12% GST
Case-Laws
GST
AAR held that the anonymized applicant's product is a non-woven coir felt/sheet predominantly composed of coir and constitutes an intermediate industrial input rather than a finished bedding or furnishing article; consequently it does not fall within the entry for finished bedding articles and is not covered by the provision excluding coir products under the bed

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Mandatory three-month reply period under Section 73(2) read with 73(10) CGST Act invalidates improperly served SCN; orders quashed
Case-Laws
GST
HC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST Act, is mandatory and affords the minimum time for an assessee to reply to a show cause notice. The revenue's plea that a technical glitch caused reissuance of DRC-01 on 12 Aug 2024 does not cure defective service of the SCN dated 31

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Breach of natural justice: SCN issued without effective hearing; proceedings set aside, remanded for fresh adjudication by 30 November 2025
Case-Laws
GST
The HC found breach of natural justice in issuance of the SCN without affording the petitioner an effective opportunity to be heard and remanded the matter to the adjudicating authority. The impugned demand proceedings are set aside insofar as they proceeded without notice; the petitioner is granted until 30 November 2025 to file a rep

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Writ petition dismissed as time-barred for failing to file statutory appeal within Section 107(1); no sufficient cause under Section 107(4).
Case-Laws
GST
The HC dismissed the writ petition under Article 226 as non-maintainable and time-barred. The petitioner challenged an inspection conducted on 24.02.2023 and an Order-in-Original dated 19.11.2024, but failed to prefer the statutory appeal within the three-month period prescribed by Section 107(1) and did not establish sufficient cause

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Rule 9A and 14A enable electronic GST registration within three working days, Aadhaar/PAN checks, and withdrawal form REG-32
Notifications
GST
The Amendment inserts rules enabling electronic grant of GST registration within three working days via the common portal based on data-analysis and risk parameters (new rule 9A), and adds rule 14A allowing taxpayers with monthly output tax liability up to Rs.2,50,000 to opt for expedited electronic registration subject to Aadhaar authentication

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Advisory for Simplified GST Registration Scheme
GST
Dated:- 3-11-2025

Dear Taxpayers,
In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, a Simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers.
As per Rule 14A (Option for taxpayers having a monthly output tax liability below the prescribed threshold limit), any person who, on his own assessment, feels that his total output tax liability on the supply of goods or services, or both, to registered persons will not exceed Rs.2.5 lakh per month (including CGST, SGST/UTGST, IGST, and Compensation Cess) shall be eligible to register under this scheme.

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advised to take note of the following conditions, in case they intend to withdraw from the Scheme at a later stage:
* All returns due from the effective date of registration up to the date of filing the withdrawal application must be filed.
* The taxpayer must have filed:
(a) Returns for a period of minimum three months, if applying for withdrawal before 1st April 2026, or
(b) Returns for a period of minimum one tax period, if applying for withdrawal on or after 1st April 2026.
*  No amendment or cancellation application for registration availed under rule 14A should be pending.
*  No proceedings under Section 29 (cancellation of registration) for registration availed under rule 14A should be initiated or pending.
Th

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NEWS HIGHLIGHTS
GST
Dated:- 3-11-2025
PTI
Mumbai, Nov 3 (PTI) Following are the top stories from the Western Region at 1700 HRS.
BOM13 MH-VOTERS LIST-UDDHAV
Local body polls post-voters list clean-up, says Uddhav; refutes appeasement politics charge Mumbai: Shiv Sena (UBT) chief Uddhav Thackeray on Monday said local body polls in Maharashtra must be held only after the electoral rolls are cleaned up.
BOM10 MH-PIGEONS-MONK-LD PROTEST
Jain monk stages protest against closure of Dadar Kabutarkhana in Mumbai Mumbai: Jain monk Nileshchandra Vijay began a protest at Mumbai's Azad Maidan on Monday, opposing the civic body's decision to shut down the Dadar Kabutarkhana, a site where the community members have traditionally fe

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esheet filed in first drug case registered in Maharashtra under amended MCOCA Mumbai: The Anti-Narcotics Cell of Mumbai police has filed a chargesheet in the first case it had registered against a drug syndicate under the amended Maharashtra Control of Organised Crime Act (MCOCA), an official said on Monday.
BOM14 MH-DOCTOR-SUICIDE-SULE
Supriya Sule meets kin of doctor who died by suicide, assures support Beed (Maharashtra): NCP (SP) Lok Sabha member Supriya Sule on Monday met the family members of a woman doctor who allegedly died by suicide in Maharashtra's Satara district, assuring them of full support in their fight for justice.
BOM6 MH-OPPN-MINISTER
Thackerays indulging in appeasement, conspiring to pressure election staff:

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Gross and Net GST revenue collections for the month of Oct, 2025
GST
Dated:- 3-11-2025

The gross and net GST revenue collections for the month of Oct, 2025.
 
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Document 1
GST Gross and Net Collections as on 31/10/2025 (Amount in crores)
MonthlyYearly
GST CollectionsOct-24Oct-25% GrowthOct-24Oct-25% Growth
ABCD= C/B-1EFG = F/E-1
A.1. Domestic
CGST33,82136,5472,37,3732,58,364
SGST41,86445,1342,94,3653,20,425
IGST54,87855,6473,51,9633,83,000
CESS11,6887,72481,43778,266
Gross Domestic Revenue1,42,2511,45,0522.0%9,65,13810,40,0557.8%
A.2. Imports
IGST44,23350,7963,02,5243,43,423
CESS863886,7795,889
Gross Import Revenue45,09650,88412.84%3,09,3033,49,31212.9%
A.3. Gross GST Revenue(A.1+A.2)12.9%
CGST33,82136,5472,37,3732,58,364
SGST41,86445,1342,94,3653,20,425
IGST99,1111,06,4436,54,4887,26,423
CESS12,5507,81288,21684,154
Total Gross GST Revenue1,87,3461,95,9364.6%12,74,44213,89,3679.0%
B.1. Domestic Refunds
CGST2,5162,97319,41822,925
SGST3,1414,29024,23529,

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0020.6%11,27,60612,07,4877.1%
Note :
The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during October, 20251
State/UTOct-24Oct-25Growth (%)
Jammu and Kashmir60551-9%
Himachal Pradesh867722-17%
Punjab2,2112,3114%
Chandigarh243233-4%
Uttarakhand1,8341,604-13%
Haryana10,04510,0570%
Delhi8,6608,538-1%
Rajasthan4,4694,330-3%
Uttar Pradesh9,6029,8062%
Bihar1,6041,6523%
Sikkim333308-8%
Arunachal Pradesh588444%
Nagaland456646%
Manipur6765-3%
Mizoram4140-3%
Tripura10599-6%
Meghalaya164161-2%
Assam1,4781,440-3%
West Bengal5,5975,556-1%
Jharkhand2,9742,518-15%
Odisha4,5924,8245%
Chhattisgarh2,6562,598-2%
Madhya Pradesh3,6493,449-5%
Gujarat11,40712,1136%
Dadra and Nagar Haveli and Daman & ]36940510%
Maharashtra31,03032,0253%
Karnataka13,08114,39510%
Goa559545-3%
Lakshadweep1239%
Kerala2,8962,833-2%
Tamil Nadu11,18811,5884%
Puducherry252192-24%
Andaman and Nicobar Islands283630%
Telangana5,2115,72610%
Andhr

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Jharkhand5,0755,5539%8,1888,5735%
Odisha10,37710,7684%15,03514,310-5%
Chhattisgarh4,9635,2947%8,5938,393-2%
Madhya Pradesh7,8208,58110%20,38520,3000%
Gujarat25,89828,69011%41,43945,57410%
Dadra and Nagar Haveli and4344483%726649-10%
Maharashtra64,32470,77510%96,7241,10,91015%
Karnataka25,82229,02512%47,53849,6564%
Goa1,4511,4933%2,4792,5252%
Lakshadweep4518%5856-4%
Kerala8,5299,1647%19,04619,3952%
Tamil Nadu26,35928,4018%44,74445,0141%
Puducherry3163377%902813-10%
Andaman and Nicobar Island1231316%33744131%
Telangana12,08912,7986%25,30626,3344%
Andhra Pradesh8,4169,0498%19,17119,6963%
Ladakh14216818%4424471%
Other Territory11220785%50389578%
Grand Total2,94,3653,20,4259%5,55,2275,91,3537%
2 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs
Table 3 : State Wise/ Approving Authority wise Domestic
Period Apr-25 to Oct-25
(Rs. In Crores)
state_CdStateCollection by Central FormationsCollection by State Fo

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26,45825517,8568,76611,23212,18794433,1297.3%7.7%7.5%
9Uttar Pradesh9,44,4937,3459,85111,4595,87734,52811,14,2518,81111,42010,5234,31035,07016,15621,27221,98210,18769,5985.4%5.3%5.4%
10Bihar3,06,4861,4512,4321,2611,1166,2593,74,2562,0333,566869756,5453,4845,9982,1311,19112,80412.2%16.5%14.3%
11Sikkim4,928931181,28301,4956,701150195978111,3232433122,26112,81712.8%30.4%20.4%
12Arunachal Pradesh8,80712114940031112,4822503075561337245695192426.0%37.0%33.1%
13Nagaland4,601821022042086,736110138578313191240771252134.4%42.8%39.3%
14Manipur6,10146601611239,12813416841134418022952467-0.6%4.7%3.2%
15Mizoram3,82136553001215,408548012014690134421267-14.4%-19.9%-17.5%
16Tripura14,14310913738028520,08515520164142126433810217055.2%11.4%8.8%
7Meghalaya13,140123143402567319,31320625732812804329400730171.47741.4%11.1%23.1%
18Assam1,04,5481,3231.7211,0874244,5551,28,6291.8082,3221,8553966,3813,1304,0432,94282110,9366.9%10.1%8.7%
19West Bengal3,36,0614,8206,0886,05088517,8444,79,3517,4718,7696,2312,35124,

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.2%
30Goa19,254427551722191,71828,77776994272142,4351,1961,4931,443224.1531.9%3.8%3.0%
31Lakshadweep249127010240233-7351001771.0%130.9%91.8%
32Kerala1,72,0364,2265,1382,5432211,9292,61,6383,1744,0261,635288,8637,4009,1644,1785120,79211.9%5.5%9.1%
33Tamil Nadu4,94,1319,42011,69813,1204,40438,6437,01,91012,53616,70313,89631343,44721,95528,40127,0164,71782,0907.0%11.5%9.3%
34Puducherry10,19490137351157815,46414320177931.1262333371.13041,70414.5%-2.9%2.4%
35Islands Andaman and Nicobar2,79763756902073,485435617111610513186132328.8%22.6%26.5%
36Telangana2,36,1444,6555,8335,6602,79718,9463,15,2545,4546,9656,34693819,70210,10912,79812,0063,73538,6486.9%8.3%7.6%
7Andhra Pradesh1,84,4433,4854,5185,4091,42614,8392,51,9253,5414,5314,02312612,2217.0269,0499,4321.55227,059-1.0%7.4%2.7%
38Ladakh3,7154357701076,6468211128022112416835032814.0%19.7%17.8%
97Other Territory1071542071,20501.56601542071,20501.5666.4%0.0%6.4%
99OIDAR7902,405-2,4050-2,405-2,40536.1%0.0%36.1%
GRAND TOTAL65,89,9041,15,5581,43,8

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