Goods and Services Tax

Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored
Case-Laws
GST
The HC set aside the retrospective cancellation of the Petitioner's GST registration and quashed the impugned cancellation order, holding that retrospective cancellation is impermissible where the show cause notice did not contemplate retrospective effect; consequently the Petitioner's registration stands restored. The Court dismissed the ground

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Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication
Case-Laws
GST
The HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation extension applicable to the statutory window period renders the refund filings within limitation. The petitioner's refund applications are restored to the file of the Proper Officer, who is directed to treat the applications as withi

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Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restoration
Case-Laws
GST
The HC dismissed the challenge to the cancellation of the applicant's GST registration for default in filing returns and non-response to the show-cause notice, but granted limited relief. The court directed Respondent No. 3 (Superintendent of Taxes) to furnish the applicant with particulars of all outstanding statutory dues attributable to th

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Assessment order quashed for breach of natural justice; petitioner to pre-deposit 25% from ECR and reply show cause notice
Case-Laws
GST
The HC quashed the impugned Assessment Order dated 27.08.2024 for breach of natural justice, subject to the petitioner making a pre-deposit of 25% of the disputed tax in cash from its Electronic Cash Register within 30 days of receipt of the order; this pre-deposit remains liable to final adjustment or further demand. The petitioner must file a reply t

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7th Board Meeting of the National Traders’ Welfare Board held in New Delhi
GST
Dated:- 10-10-2025

'Vocal for Local' Initiative Highlighted at NTWB Meeting; Poster 'Garv Se Kaho, Ye Swadeshi Hai' Released to Promote Indian-Made Products
The 7th meeting of the National Traders' Welfare Board (NTWB) was convened at Vanijya Bhawan, New Delhi,  under the chairmanship of Chairman, NTWB, Shri Sunil J. Singhi.
In his welcome address, Joint Secretary, Department for Promotion of Industry and Internal Trade (DPIIT), Shri Sanjiv, extended greetings to Chairman, NTWB, Shri Sunil J. Singhi, on assuming his second term as Chairman of the Board. He also congratulated the Board members and appreciated their continued commitment toward

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s of the campaign to ensure its wider outreach across the country.
In his address, Chairman, NTWB, Shri Sunil J. Singhi, appreciated the recently implemented Next-Gen GST Reforms, which came into effect on 22nd September 2025. He highlighted that the nationwide traders-led campaign, celebrated as the 'GST Bachat Utsav', reflects the gratitude of the trading community towards Prime Minister, Shri Narendra Modi, for the transformative GST reforms that have generated substantial benefits and savings for both consumers and traders.
The Chairman noted that the new GST reforms will make a wide range of essential and consumer items more affordable. Small car buyers could save around Rs.70,000, while reductions in GST on stationery, clothing, foo

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Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires
Case-Laws
GST
The HC held that Rule 86-A of the CGST Rules cannot be construed to effectuate “negative blocking” of Input Tax Credit by precluding credits that were not present in the petitioner's Electronic Credit Ledger on the date the satisfaction and blocking order were recorded. Applying a literal construction of the taxing statute, the court found no ambiguity permitting the blocki

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Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative
Case-Laws
GST
The HC held that a demand and determination under Section 93 of the CGST Act cannot validly be made against a deceased person; the provision contemplates liability of a legal representative where the business continues or is discontinued, and mandates issuance of notice and opportunity to the legal representative before determination and recover

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Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawful
Case-Laws
GST
The HC dismissed the petition at the motion stage, holding that under Section 79(1)(a) of the CGST Act the revenue was entitled to recover tax dues from amounts owing to the taxpayer; an assessment dated 25.02.2025 fixed a demand of Rs. 10,32,672, for which 30 days' payment was granted but unpaid, and Rs. 2,87,914 was lawfully debited from the petitioner's Electro

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Adjudication order set aside for natural justice failures; deposit Rs. 8,17,000 within one month for fresh adjudication with personal hearing
Case-Laws
GST
The HC set aside the impugned adjudication order for violation of principles of natural justice, holding that the adjudicating authority failed to fix a personal hearing date, did not consider the noticee's furnished reply, and omitted to issue a fresh hearing notice for the subsequently appointed date. The petition is disposed of su

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Order set aside; respondents must refund contested amount with 6% statutory interest from operative date due to unlawful rejection
Case-Laws
GST
The HC allowed the petition, setting aside the impugned order dated 09.09.2024, and directed respondents to refund the contested amount with statutory interest at 6% per annum from the date the order of the First Authority became operative, on the ground that the refund was not made within 60 days of that order. The court rejected respondents'

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Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costs
Case-Laws
GST
HC allowed the petition, set aside the cancellation order and the appellate dismissal, and directed the petitioner to comply with Rule 10A by adding bank details on the GST portal. Upon such compliance the revenue authority is to consider revocation of registration. The court held that an opportunity of hearing was afforded and that the cancellation resulted from a

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Appeals dismissed; matters remitted to post show-cause stage for fresh administrative adjudication, petitioners allowed to file replies
Case-Laws
GST
The HC dismissed the writ appeals and upheld the learned Single Judge's disposition allowing the writ petitions to the extent of relegating the petitioners to the post show-cause notice stage. The Court declined to adjudicate merits on liability or exemption under service tax, deeming such issues premature and fact-intensive, and found no

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Revenue directed to process taxpayer's refund of adjusted balance with statutory interest within two months after prior appropriation reversed
Case-Laws
GST
HC ordered that the petitioner's refund application be processed and the refundable balance paid with statutory interest within two months. The court noted that an initial refund of Rs.7,71,000 had previously been appropriated/adjusted against outstanding liabilities of Rs.10,71,941 pursuant to an earlier order dated 18 Sept 2023, a

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Institutional deliveries rose to 89% due to efforts of ASHA, frontline health workers: Nadda
GST
Dated:- 9-10-2025
PTI
New Delhi, Oct 9 (PTI) Union Health Minister J P Nadda on Thursday highlighted that institutional deliveries, or childbirths at a health facility, in India have risen to 89 per cent, up from 79 per cent, owing to the dedicated efforts of ASHA workers and frontline health personnel.
He was addressing the 19th edition of FICCI HEAL 2025 at the FICCI Federation House here.
The two-day conference, organised by the Federation of Indian Chambers of Commerce and Industry (FICCI) in collaboration with the Ministry of Health and Family Welfare and NITI Aayog, is being held under the theme 'Care@25 Defining Moments in

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expanding the base of healthcare delivery.” Referring to the National Family Health Survey data, the Union health minister highlighted that institutional deliveries in India have risen to 89 per cent, up from 79 per cent, owing to the dedicated efforts of ASHA workers and frontline health personnel.
Highlighting India's progress across key health indicators, Nadda said that as per the Sample Registration System, the Maternal Mortality Ratio has declined from 130 to 88 per lakh live births, while the Infant Mortality Rate has reduced from 39 to 27 per thousand live births, reflecting steady progress in maternal and child health.
The Under-Five Mortality Rate has shown a 42 per cent decline, outpacing the global average decline of 14 per

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Attention : Important Advisory on IMS
GST
Dated:- 9-10-2025

It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify the following:
I. No Change in Auto-Population of ITC: Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B without any manual intervention. The mechanism of auto-population remains unchanged due to the implementation of the Invoice Manage

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Demand confirmed – no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed
Case-Laws
GST
HC held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected the rectification application under Section 161 as time-barred and meritless, finding no procedural infirmity in the assessment order. The writ petition was dismissed as filed long after the statutory period for appeal had lapsed. Th

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Order quashed for being non-speaking; treated as show cause notice – respondent to reissue notice and redo assessment
Case-Laws
GST
The HC set aside the impugned order dated 30.06.2025, holding it to be a non-speaking order that violated principles of natural justice by failing to address the petitioner's explanations and objections. The impugned order is to be treated as a show cause notice; the petitioner may file objections with supporting documents within four weeks of receipt of th

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Appellate Authority lacks power to remit under s.107(11); original authority to reassess inverted-supply GST declaration with tendered documents
Case-Laws
GST
The HC allowed the writ petition in part and remitted the matter to the original authority (respondent No.2) for fresh adjudication. The court held that the Appellate Authority, under s.107(11), lacked jurisdiction to remit proceedings and could only allow or dismiss the appeal; accordingly the petitioner's production of documents

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Petitioner must deposit 25%; OIO quashed on IGST, GSTR-3B and GSTR-1 discrepancies, ITC issues, Rules 42/43, Sections 50 and 17(5)
Case-Laws
GST
The HC allowed the petition in part and directed the petitioner to deposit 25% of the disputed tax within four weeks from the date of uploading of the web copy of the order; the court quashed the impugned Order-in-Original concerning short payment of IGST, discrepancies between GSTR-3B and GSTR-1 for April 2020-March 2021, alleged excess availm

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GST rate cut fully passed on Jawa, Yezdi motorbikes: Classic Legends
GST
Dated:- 8-10-2025
PTI
Kolkata, Oct 8 (PTI) Classic Legends, which relaunched the iconic motorbike brands Jawa and Yezdi in the country almost four years ago, on Wednesday said the benefits of GST rate cuts from 28 per cent to 18 per cent have been fully passed on to the customers.
The company said in a statement that as the GST rate rationalisation took effect on September 22, the benefits have been passed on t

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Adjudication quashed for exceeding Section 75(7) limits; demand capped to Rs. 2,10,04,200, enhanced demand set aside
Case-Laws
GST
The HC allowed the petition and held that the impugned adjudication violated Section 75(7) of the GST Act by confirming a demand exceeding the amount and grounds specified in the show-cause notice. The court quashed the order insofar as it purported to levy tax, interest and penalty beyond the Rs. 2,10,04,200 specified in the notice, and declared the enhance

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Writ petition dismissed; Sections 69 and 132 of the Goods and Services Tax Act, 2017 upheld against vires challenge
Case-Laws
GST
The HC dismissed the writ petition and upheld the validity of Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017, holding that the challenge to vires of those provisions-alleging lack of legislative competence and contravention of Article 13-does not survive in the present factual matrix, particularly because the contested provisions are anal

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Writ not maintainable where appealable order exists; file appeal under Section 107 CGST with pre-deposit by 15 Nov 2025
Case-Laws
GST
The HC held the writ petition not maintainable insofar as it challenges an appealable order and where an alternative remedy is available; factual determinations concerning classification of supplies (composite v. mixed supply and applicable tax rate for reagent with equipment) must be determined by the Appellate Authority. The petitioner is relegated to p

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Section 73 order for April 2020-March 2021 quashed for lack of reasons and denial of fair hearing; matter remanded
Case-Laws
GST
The HC quashed the impugned order dated 14.08.2025, issued under section 73 for the tax period April 2020-March 2021, holding it arbitrary and in manifest violation of the principles of natural justice. The court observed the order followed a SCN in GST DRC-01 but lacked reasons and denied fair hearing. The matter is remitted to the respondent for de novo adju

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Petitioner granted retrospective relief; orders set aside to apply Circular No. 228/22/2024-GST for reinsurance GST benefit
Case-Laws
GST
The HC allowed the petition and granted retrospective relief: the O-in-O dated 29 Dec 2023 and the O-in-A dated 11 Jul 2024 are set aside insofar as they denied the petitioner the benefit of Circular No. 228/22/2024-GST dated 15 Jul 2024. The court held that, although those orders were rendered before issuance of the circular, the petitioner cannot be

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