Goods and Services Tax

Educational consultant held supplier, not intermediary; services qualify as export under IGST; Section 13(2) governs place of supply
Case-Laws
GST
The HC dismissed the writ petition. The court held that the Respondent, an educational consultant, is a supplier of services – not an “intermediary” – because it provides consultancy directly to students and invoices the foreign educational institutions (FEIs) for services rendered; receipt of payment in foreign exchange does not convert the

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Matter remitted for adjudication; applicant to deposit 40% via ECR and file consolidated GST DRC-01 reply within 30 days
Case-Laws
GST
HC disposed the writ petition and remitted the matter to the Respondent for a de novo adjudication, holding the appeal was filed beyond the condonable limitation and the Applicant failed to file a reply. Conditioned on the Applicant depositing 40% of the disputed tax in cash through the Electronic Cash Register within 30 days of service of this order and

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Assessment order quashed; matter remanded with condition of additional 15% cash pre-deposit to total 25% within 30 days
Case-Laws
GST
The HC quashed the impugned assessment order dated 16.02.2024 and remitted the matter to the 2nd Respondent for fresh adjudication after observing that the Petitioner failed to respond to the SCN dated 30.12.2023 and subsequent notices. Consistent with precedent, remand is conditioned upon the Petitioner's additional pre-deposit of 15% of the disputed tax

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Bank attachment under GST converted to show-cause notice; taxpayer allowed 30 days to file representation, adjudication in two months
Case-Laws
GST
The HC disposed of the writ petition challenging a bank attachment notice issued under the GST enactments and directed the Respondents to treat the impugned notice as a notice to show cause why penalty, tax and interest should not be recovered from the Petitioner. The Petitioner was permitted to file a detailed representation within 30 days

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Regular bail granted to accused in alleged fictitious input tax credit fraud after investigation completes and complaint filed
Case-Laws
GST
The HC allowed the applicant's regular bail application in a prosecution alleging fraudulent procurement of input tax credit via fictitious transactions, noting investigation is complete and a complaint is filed. The offence, punishable by up to five years' imprisonment, led to the applicant's arrest in December 2024 and continued custody; notwiths

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SC upholds tax on ink, chemicals used in printing lottery tickets
GST
Dated:- 7-10-2025
PTI
New Delhi, Oct 7 (PTI) The Supreme Court on Tuesday upheld the levy of trade tax on ink and processing materials used by a firm in printing lottery tickets, while deciding an over 25-year-old matter.
A bench comprising Justices J B Pardiwala and K V Viswanathan held that ink and processing materials used in printing lottery tickets form part of the goods transferred in the execution of a works contract under Section 3F of the Uttar Pradesh Trade Tax Act, 1948.
The verdict came on an appeal of Ghaziabad-based printing company, M/s Aristo Printers Pvt Ltd, against a 2010 verdict of the Allahabad High Court which had allowed the revenue

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ials were not transferred to the clients but only used in the printing process.
The tax on packing material, however, was upheld. Both sides appealed to the Trade Tax Tribunal, Ghaziabad, which ruled in favour of the assessee in 2002, deleting the levy even on packing material and dismissing the Revenue’s appeal.
The Allahabad High Court later overturned the Tribunal’s order in 2010, holding that the diluted ink, comprising ink and chemicals, was indeed transferred to the customers as part of the printed tickets.
Upholding the High Court’s decision, the top court observed that for a tax to be levied under the law, three conditions must be met, including that there must be a works contract and goods must be involved in the execut

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CBIC introduces system-based auto-approval for IFSC code registration to enhance Ease of Doing Business
GST
Dated:- 7-10-2025

In another step towards streamlining Customs procedures and enhancing trade facilitation, the Central Board of Indirect Taxes and Customs (CBIC) has introduced system-based auto-approval for IFSC code registration to enhance Ease of Doing Business.
As per the new initiative, the system will automatically approve requests for registration of the same incentive bank account and IFSC code for a particular Importer Exporter Code (IEC) at multiple Customs locations, provided the same combination has already been approved at any one location. Thus, manual intervention by the Port officer will be eliminated, a

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Appeals dismissed; matter remitted for penalty recalculation and refund under Clause (iv), Paragraph 4 of Circular
Case-Laws
GST
The SC dismissed the appeals and disposed of the proceedings in accordance with the Board circular, remitting the matter for recalculation of penalty and refund insofar as a penalty was levied on the entire consignment. The Court held that the impugned order did not fall within the specific category under Clause (iv) of Paragraph 4 of the Circular because the

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Petitioner's binding undertaking to keep Rs.10,00,000 bank funds intact leads to disposal, preventing disproportionate operational prejudice
Case-Laws
GST
The HC accepted the Petitioner's undertaking that the cumulative funds in the attached bank accounts (approximately Rs. 10,00,000) will not be withdrawn or otherwise dealt with and treated counsel's statement as a binding undertaking to the Court; the undertaking must be strictly complied with. The Court observed that continued attach

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Rule 96(10) CGST Rules repeal lapses pending proceedings except past closed transactions, alternate remedies need not be exhausted
Case-Laws
GST
The HC held the petition maintainable and allowed relief, ruling that Rule 96(10) of the CGST Rules, having been repealed by notification dated 8 October 2024 and lacking a savings clause, caused all pending proceedings based on that Rule to lapse insofar as they do not pertain to past and closed transactions. Although alternate statutory remed

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Quash of Recovery Notice dated 15.09.2025 under s.79(1)(c)(i): arrears largely paid, fresh notice permitted if bona fide dues remain
Case-Laws
GST
The HC quashed the impugned Recovery Notice dated 15.09.2025 issued by the 1st Respondent under s.79(1)(c)(i) of the respective GST enactments, holding that the alleged arrears had been largely discharged by the Petitioner through payments between 21.10.2023 and 11.03.2024 (and subsequently), leaving no subsisting liability as asserted in the

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Show cause notice under Form GST REG-17 u/r 22(1) quashed for lacking date and time and violating natural justice
Case-Laws
GST
The HC held that the impugned show cause notice for cancellation of registration lacked the requisite ingredients of a proper SCN as mandated by Form GST REG-17 u/r 22(1), resulting in a serious violation of the principles of natural justice since no definite date or time was specified, preventing the petitioner from making an effective defence. Consequently, t

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From Oct 1, 2025, GST refund processing uses system risk scores; low-risk claims get 90% provisional sanction
Circulars
GST
From 01.10.2025, refund claims for zero-rated supplies-and provisionally for inverted duty structure claims as an interim measure-will be processed using system risk scores: “low-risk” claims will receive 90% provisional sanction, while non-low-risk claims undergo detailed scrutiny. A proper officer may, with reasons recorded, refuse provisional sanction and inspec

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GST 2.0: 0% GST on Term Insurance: What the Latest Reforms Mean for You
GST
Dated:- 6-10-2025
PTI
For years, term insurance premiums were taxed at 18% GST. Due to this, the premiums were costly, and a lot of people in India avoided term insurance plans due to the tax. However, after the GST 2.0 (w.e.f 22 September 2025, there will be 0% GST charged on term insurance. This makes term insurance premiums much more affordable than ever. However, how does this benefit you, and what should you do?
In this post, we'll discuss everything you need to know about this change, why it matters, and how it will affect you.
What is Term Insurance?
Term insurance is one of the most basic forms of life insurance. You pay a fixed premium fo

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as tax.
Under GST 2.0, this 18% GST has been removed by the government. Now, you only have to pay the premium amount mentioned by the insurer. No extra GST. So a plan that previously cost you ?11,800 now costs you only ?10,000.
Why is This Important?
For Indian families, even minor costs can mean a lot. The GST previously had rendered term insurance plans much less attractive than other financial instruments. However, the GST 2.0 has lowered the price of term insurance, and now it is more attractive and cheaper.
Here's why it counts:
• Lower premium cost: With no GST, premiums are cheaper and more affordable.
• Much more accessible for people: More individuals can purchase term insurance as there is less entry cost.
• P

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long-term planning
Now that your policy is less expensive, you can use the amount saved to invest in other objectives such as retirement, education, or medical expenses.
3. More coverage for the same budget
Now you have the option to choose a greater sum assured at the same price. Rather than paying tax, you can invest the money in increasing your cover.
What Should You Do Now?
If you have not purchased a term insurance plan till now, now is the best time to do so. The policies are more affordable, and the sooner you get them, the lower your premium will be.
However, if you already have a term plan, you will automatically get lower premiums when the time comes for your next premium. Individuals can also opt to boost their cover

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Set aside order rejecting appeal as time-barred for 23 days; remit for fresh adjudication under Rule 108(3)
Case-Laws
GST
The HC set aside the impugned order rejecting the appeal as time-barred by 23 days and remitted the matter to the appellate authority for fresh adjudication within a reasonable time. The court found the appellate authority erred in adopting a hyper-technical approach where the appellant, owing to bona fide confusion and portal/upload irregularities (including non-upl

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Petitioner allowed to file appeal within 30 days on condition of 50% tax pre-deposit; appeal to be heard on merits
Case-Laws
GST
The HC granted the petitioner liberty to file an appeal before the Additional Commissioner (Appeals II), Chennai, within 30 days of receipt of this order on the condition that the petitioner deposits 50% of the disputed tax in cash as a pre-deposit. Upon such filing and pre-deposit, the Additional Commissioner (Appeals II) is directed to admit and dispose of t

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Assessment order quashed for breach of natural justice; assessing officer must consider adjournment request before final assessment
Case-Laws
GST
The HC quashed the impugned assessment order dated 21.02.2025 and remanded the matter to the respondent for fresh consideration, finding multiple infirmities including breach of natural justice. The court held that the assessing officer failed to consider the petitioner's request for extension/adjournment before passing the assessment, thereby

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Appellate order set aside for breach of natural justice; matter remanded for de novo hearing and fresh adjudication
Case-Laws
GST
The HC set aside an impugned appellate order dated 28 September 2024 for breach of natural justice, holding that the appellant was not afforded an opportunity to be heard and was unable to adduce documents or have pleaded grounds of appeal considered. The HC remanded the matter to the State-Tax Additional Commissioner (Appeal), Santhal Pargana Division, Dumka

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Appellate Authority to decide factual GST exemption status; petitioner allowed to file appeal under Section 107 CGST Act
Case-Laws
GST
The HC held that the question whether the recipients of the petitioner's manpower services fall within the exemptions under the impugned notifications must be determined on facts and by reference to the status of each recipient, and is for the Appellate Authority to decide. Noting that the petitioner has not collected GST from its clients and given the f

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Appellant cannot avoid reversal of input tax credit on mutual fund subscriptions and redemptions under section 17(3) deeming provision
Case-Laws
GST
AAAR affirmed that the appellant is not entitled to avoid reversal of input tax credit (ITC) on common inputs and input services relating to mutual fund subscription and redemption, holding that the deeming provision in section 17(3) incorporates “transactions in securities” into the value of exempt supplies for ITC reversal. The authority

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AAAR upholds ITC on wires, cables and electrical equipment deemed plant and machinery; rejects challenge under sections 17(5) and 18(6)
Case-Laws
GST
AAAR affirmed the appellate authority's determination and dismissed the departmental appeal, holding that input tax credit (ITC) on capital goods comprising wires, cables and electrical equipment used to connect the DISCOM power supply to the respondent's factory is admissible. The Authority found no legally tenable ground in the Revenue's

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Amit Shah pitches for swadeshi goods during Diwali, says collective effort can make India ‘mahan’
GST
Dated:- 4-10-2025
PTI
Panaji, Oct 4 (PTI) Union Home Minister Amit Shah on Saturday urged people to celebrate Diwali with swadeshi spirit by promoting Indian products and shunning foreign goods, asserting that such a collective resolve by 140 crore citizens would make India “mahan” (supreme).
He was addressing a public meeting near Panaji after inaugurating various development projects, including the ambitious ‘Mhaje Ghar’ scheme of the Goa government to give ownership rights to people.
Chief Minister Pramod Sawant, Union minister and North Goa MP Shripad Naik and Rajya Sabha member Sadanand Shet Tanavade also atte

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Haryana CM urges traders to pass GST benefits to consumers and promote indigenous products
GST
Dated:- 4-10-2025
PTI
Chandigarh, Oct 4 (PTI) Haryana Chief Minister Nayab Singh Saini on Saturday urged traders across the state to ensure that full benefits of the reduced GST rates are passed on to consumers.
He said that under the leadership of Prime Minister Narendra Modi, GST reforms have provided significant benefits to the people of India.
Saini called upon traders to actively participate in promoting the 'GST Bachat Utsav'.
He highlighted that this initiative will not only boost trade but also enable consumers to purchase essential items at lower prices.
Affordable prices, growing trade, and a strong economy are the co

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Saini urged traders to focus on the production and promotion of indigenous products.
He said that the prime minister is advancing the vision of a self-reliant India and emphasising the use of domestic products. GST reforms will play a crucial role in realising this vision.
By prioritising local goods, businesses can strengthen both the domestic industry and the state and nation's economy, he said.
Highlighting Haryana's consistent performance in GST collection, Saini said that the state's net SGST collection increased from Rs 18,910 crore in 2018-19 to Rs 39,743 crore in 2024-25.
This remarkable achievement reflects Haryana's strong economy and the support of its traders, he said.
Haryana has consistently remained the leading sta

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Section 6(1) CGST deems State/UT GST officers proper officers unless notification imposes conditions and permits intelligence-based Central action below Rs1cr
Case-Laws
GST
The HC dismissed the petitions and upheld the impugned proceedings. It held that Section 6(1) CGST creates automatic cross-empowerment: officers appointed under State/UT GST Acts are deemed proper officers for CGST unless the Government, on Council recommendation, issues a notification imposing conditions. No separat

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Seizure of crane quashed; interstate movement for contract work not supply, no IGST; Section 24 seizure invalid
Case-Laws
GST
HC quashed the seizure and ancillary orders and allowed the writ petition, holding that the interstate movement of the crane for execution of a works contract did not constitute a supply of goods or services and thus attracted no IGST. The court held Board circulars to be binding on authorities and, in absence of intent to evade tax, Section 24 principles did not

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