Goods and Services Tax

GST returns pending for 3 years to get time-barred from November tax period: GSTN
GST
Dated:- 31-10-2025
PTI
New Delhi, Oct 31 (PTI) Businesses will not be able to file GST returns which are due for three years or more beginning the November tax period, GST Network (GSTN) has said.
In an advisory, GSTN, which handles the technology backbone, said monthly, quarterly and annual returns for all GST-registered businesses will be barred from filing after the expiry of three years from t

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Audit under Section 65 CGST Act held timely; pre-SCN reply period breached, SCN quashed and matter remitted
Case-Laws
GST
HC held that the audit under Section 65 CGST Act was not time-barred: the audit commencement date was fixed as the day after the Petitioner's final submission, mandating conclusion within three months, and the audit report dated 11 Feb 2025 and communicated 13 Feb 2025 was within limitation. Conversely, the show-cause notice issued on 27 Nov 2024 was quashed for brea

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Bail granted for accused in alleged fraudulent Input Tax Credit case; offences compoundable, documentary evidence reduces need for custody
Case-Laws
GST
The HC allowed the petitioner's regular bail application, observing that alleged offences of fraudulent availment/utilization of Input Tax Credit involve statutory punishments attracting imprisonment up to five years but are compoundable; liability for exact tax evasion remains to be determined by assessment/adjudication. The court foun

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Statutory and pre-approval claims extinguished on approval under Section 31; post-approval notices and recovery barred
Case-Laws
GST
The HC allowed the petition, quashing and setting aside the impugned order dated 25 February 2025, holding that statutory and other pre-approval claims not incorporated in an approved resolution plan stand extinguished on the date of approval under Section 31, IBC. The court found respondents' issuance and disposal of a show-cause notice post-approval to b

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Rule 86A powers limited to credit shown in Electronic Credit Ledger on date of blocking order; excess credits restored
Case-Laws
GST
The HC held that the powers under Rule 86A of the CGST Rules may be exercised only in respect of input tax credit reflected in the Electronic Credit Ledger on the date of making and serving the impugned blocking order. Applying precedent, the court quashed and set aside the impugned order insofar as it exceeded that scope and directed the Respondents to re

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Quashed adjudication for lack of natural justice: no show-cause notice, reply deadline, or personal hearing; order vacated with conditions
Case-Laws
GST
The HC quashed and set aside the impugned adjudication order and allowed the writ petition filed by the anonymized petitioner, holding that principles of natural justice were violated because no show-cause notice, filing date for reply, or opportunity for personal hearing was communicated prior to the order; the court noted systemic def

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Assessment order quashed for violating Rule 142(1A) CGST Rules 2017; notice required before assessment, remanded for fresh assessment after notice
Case-Laws
GST
The HC allowed the writ petition, holding that the impugned assessment order violated Rule 142(1A) of the CGST Rules, 2017 and principles of natural justice by failing to serve a prior show-cause notice; the Court adhered to its consistent jurisprudence that non-issuance of the requisite notice vitiates the assessment process. T

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Interest under s.50 on GST stops once tax deposited into government account; no interest accrues until return filed
Case-Laws
GST
HC held that under s.50, interest on GST accrues only until the liability crystallises on filing of the return in Form GSTR-3B or upon debit in the electronic cash ledger; however, where an assessee had deposited tax and interest which was immediately credited to the Government account and subsequently debited from the electronic cash ledger on filing the ret

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Petition dismissed; file fresh representation on alleged illegal deductions and GST-inclusive rate recomputation – authorities must decide within three months
Case-Laws
GST
HC disposed the writ petition, directing that if the Petitioner files a fresh representation regarding alleged illegal deductions and recomputation of normative rates to include the GST component, the Respondents shall adjudicate the representation in accordance with law within three months from filing. The petition

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Planning, estimates and DTP services for public building works not GST-exempt under Article 243G/243W absent direct municipal function link
Case-Laws
GST
The AAR held that the applicant's supply of planning, estimates and DTP services for building works to a state R&B department do not attract GST exemption under the entries linked to Article 243G/243W unless the services bear a direct and proximate relationship to a function entrusted to a Panchayat or Municipality. Exemption notificat

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Advisory : Introduction of Import of Goods details in IMS
GST
Dated:- 30-10-2025

The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period. It enables recipient taxpayers to accept, reject, or keep pending their individual records uploaded by their suppliers through GSTR-1/1A/IFF. To further enhance the taxpayer convenience, a new section for “Import of Goods” has been introduced in IMS wherein the Bill of Entry (BoE) filed by the taxpayer

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Advisory to file pending returns before expiry of three years
GST
Dated:- 30-10-2025

As per the Finance Act, 2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.
Hence, above mentioned returns will be barred for filing after the expiry of three years from

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Adjudication orders quashed for denying personal hearing under Section 73 GST; orders invalid, remand for fresh proceedings
Case-Laws
GST
The HC held that the impugned adjudication orders dated 31.12.2023 and 23.09.2025 are unsustainable for having been passed without affording personal hearing, thereby violating principles of natural justice under Section 73 of the GST Act. Observing that personal hearing must ordinarily be offered before any adverse adjudicatory order and that waiver

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Order nullified; refund of Rs. 2,58,700 ordered after GST exemption under Entry No.12, Central Tax Notification No.12/2017
Case-Laws
GST
The HC quashed the impugned order directing the petitioner to pay alleged deficit stamp duty and penalty, finding the respondent's determination misconceived insofar as renting/leasing of a residential dwelling is exempt from GST under Entry No. 12 of Central Tax Notification No. 12/2017. The court held the petitioner's challenge meritorious, declared

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Petitioner allowed to file appeal under s.107 against January 26, 2025 order despite payment under s.74(9); limitation not barred
Case-Laws
GST
HC dismissed the writ by permitting the Petitioner, who had already paid the penalty levied under s.74(9) of the respective GST enactments, to challenge the impugned order dated 26.01.2025 before the Appellate Authority under s.107 within thirty days from receipt of this judgment. The Appellate Authority is directed to admit and decide the appea

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Provisional bank attachment lifted when petitioner offers immovable property security worth at least Rs.2.07 crore; DRC-23 release required
Case-Laws
GST
HC ordered that the provisional attachment of the Petitioner's bank accounts be lifted upon the Petitioner furnishing immovable property as security valued at or above Rs.2.07 crores, the quantum being sufficient to protect the revenue's interest given the demand. Upon such offer of security, the Respondents must release the attachment

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No GST benefit or rate reduction found for three projects; Section 171 CGST not attracted after DGAP report verification
Case-Laws
GST
The AT held that, following consideration of the DGAP report and documentary verification, the DGAP's methodology for apportioning ITC to project costs was appropriate and captured the economic effect of GST implementation. The Tribunal found that no reduction in GST rate nor incremental benefit of Input Tax Credit accrued to the Respondent in respect of

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Advance ruling allows input tax credit on capital goods and services for transmission works, subject to s.18(6) reversal
Case-Laws
GST
AAR holds that the applicant is entitled to claim input tax credit on capital goods and related services comprising underground cables, electrical equipment, supervision and installation services procured for transmission of electricity from a distribution utility's power station to the factory premises located outside the factory. The AAR accepted that

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Transfer of specific construction unit as going concern (SAC 997119) attracts 18% GST but exempt under Notification No.12/2017-CT (Entry No.2)
Case-Laws
GST
The AAR concluded that the proposed transfer of the specific construction-unit by the Applicant to the Transferee constitutes a transfer of a business/going concern rather than addressing the undefined concept of “slump sale.” The supply, when characterized as a going concern, falls under SAC 997119 and ordinarily attracts GST at 18

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Assam govt to donate GST from Zubeen Garg's last film to his foundation
GST
Dated:- 29-10-2025
PTI
Guwahati, Oct 29 (PTI) The Assam government will hand over the state’s share of Goods and Services Tax (GST) from the upcoming Assamese film 'Roi Roi Binale', the last movie of Zubeen Garg, to a foundation set up by the singer for the welfare of the underprivileged.
Addressing a press conference after the cabinet meeting, Chief Minister Himanta Biswa Sarma said there is no entertainment tax on films screened in the state and so there is no question of waiving it as requested by a section of society.
“The state government will exclusively handover its share of the GST realised from the movie to the Kalaguru Artiste Foundation to

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utra Integrated Flood and Riverbank Erosion Risk Management Project'.
It will be executed through Flood and River Erosion Management Agency of Assam as the project management unit and Water Resources Department and Assam Agroforestry Development Board (AADB) as project implementation units.
“The project will cover 76 km of anti-erosion works, 33 km of embankment work and 17.72 km of pro-siltation works covering around 13 districts. Together both the phases include around 250 km of intervention on Brahmaputra river banks, covering almost 20 per cent of riverbank reach within Assam,” he added.
Sarma said in order to ensure legal recognition and protection of the rights of Moran and Matak communities, the state cabinet has approved the sett

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Tax authority fixes officer designations and monetary limits for issuing show-cause notices/orders under Sections 74A, 75(2), 122; Rule 142(1A).
Circulars
GST
The tax authority assigns specific officer designations as proper officers for Sections 74A, 75(2), 122 of the CGST Act and Rule 142(1A), setting hierarchical monetary limits for issuance of show-cause notices and orders (Superintendent, Deputy/Assistant Commissioner, Additional/Joint Commissioner) and clarifies aggregation rules

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Provisional bank account attachment under Section 83 CGST upheld; officer's authority validated, fresh objections allowed with reasons in two weeks
Case-Laws
GST
HC held that the impugned provisional attachment of the Petitioner's bank accounts was valid insofar as the exercising officer is concerned: Notification No. 14/2017 dated 1 July 2017 accords the rank of Principal Commissioner, GST to the Principal Additional Director General, DGGI, thereby conferring competence under section 8

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The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continue
Case-Laws
GST
The HC refused bail to the accused, holding that prima facie evidence indicates misuse of the complainant's GST credentials to effect fraudulent transactions totalling Rs. 1,09,11,404 via multiple proprietorships, and that multiple persons appear implicated, necessitating further investigation. The court found the arrest an

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Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to pause coercive action
Case-Laws
GST
HC directed petitioners to appear before investigating officers of the O/o. Director General, GST Intelligence, Raipur on 28 Oct 2025 and thereafter as required for inquiry into alleged fraudulent Input Tax Credit claims based on suspected fake invoices. The court ordered that, subject to petitioners' cooperation in the investigation, the Centr

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Order quashed and case remanded for fresh GST adjudication after failure to consider no-consideration defense and circulars
Case-Laws
GST
The HC set aside the impugned order assessing GST on the supply of a corporate guarantee furnished by the petitioner to a related entity, finding the assessing officer failed to consider the petitioner's contention that no consideration was received and that applicable circulars applied. The court held non-consideration of a defense renders an adminis

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