Goods and Services Tax

Improper Service of GST Demand Notice on Portal Under “Additional Notices” Section Invalidated as Inaccessible to Taxpayer
Case-Laws
GST
The HC quashed the impugned order where a demand notice was challenged for improper service. Following Anhad Impex precedent, the Court found that notices uploaded under “additional notices and orders” on the GST portal were not easily accessible and thus escaped the petitioner's attention. While Section 169 permits service via the common portal, the Court emphasized that the purpose of service is to make assessees aware of communications. The Court directed respondents to allow the petitioner to file a response within 30 days and for the notice to be properly adjudicated. The HC left open the question of whether email notifications should accompany portal uploads to ensure effective service.
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GST Authority's Order Quashed for Failing to Provide Hearing Under Section 75(4) Despite Taxpayer's Reconciliation Explanation
Case-Laws
GST
The HC held that the tax authorities violated principles of natural justice by failing to consider the petitioner's explanation regarding duplication of taxable supply amounts in Form GSTR-1. The petitioner had demonstrated in Form GST ASMT-11 that there was no actual discrepancy between GSTR-3B and GSTR-9 returns, as the data had been reconciled. Despite this, authorities proceeded to issue notice under section 73 and passed an order-in-original without providing the mandatory hearing opportunity required by section 75(4) of the GST Act. The Court allowed the petition, remanding the matter to respondent no.3 for a fresh de novo order after providing the petitioner proper hearing opportunity.
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GST Adjudication Challenge Dismissed: Writ Petition Rejected as Statutory Appeal Remedy Available Under Section 107A
Case-Laws
GST
The HC dismissed a petition challenging a GST adjudication order on grounds of natural justice violations, specifically denial of cross-examination opportunity. The Court held that orders under Section 74 of the GST Act are appealable under Section 107A, providing an adequate statutory remedy for the aggrieved party. Following established legal principle, the HC's writ jurisdiction cannot be invoked when specific statutory remedies exist, absent exceptional circumstances. The petitioner failed to demonstrate such exceptional circumstances warranting judicial intervention through writ jurisdiction. The Court determined that adequate opportunities had been provided to the petitioner to present their case, and the denial of cross-examination did not constitute a breach of natural justice principles.
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Appeal Under GST Section 107 Deemed Timely Based on Three-Month Limitation Period Calculation Method
Case-Laws
GST
The HC allowed the petition challenging the rejection of an appeal against Ext.P1 order under Section 107 of CGST/SGST Acts, 2017. The respondent had dismissed the appeal as time-barred, but the Court relied on Supreme Court precedent in Himachal Techno Engineers, which established that a three-month limitation period expires in the third month on the date corresponding to the commencement date, regardless of the actual number of days. Consequently, the Court held that the petitioner's appeal filed on 06-11-2023 was within the condonable period stipulated in Section 107 of the CGST/SGST Acts, and accordingly allowed the petition.
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GST Deputy Commissioner jumps to death from 15th floor of his apartment building in Noida
GST
Dated:- 10-3-2025
PTI
Noida, Mar 10 (PTI) A GST deputy commissioner allegedly jumped to death on Monday from the 15th floor of his apartment building in Noida Sector 75, with his family claiming that he was in depression, police said.
The incident took place in Apex Athena Society when Sanjay Singh, who worked in the Goods and Services Tax (GST) Department in Ghaziabad, jumped from the buil

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Gujarat: Over 17,000 cases of GST evasion detected in last two years
GST
Dated:- 10-3-2025
PTI
Gandhinagar, Mar 10 (PTI) More than 17,000 cases of Goods and Services Tax (GST) evasion have been detected during the last two years in Gujarat, the legislative assembly was told on Monday.
State finance minister Kanubhai Desai said Rs 2,043.59 crore were evaded in 17,191 cases in the last two years as of January 2025.
He was responding to a query raised by Congress MLA Imran Khedawala o

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GST evasion of Rs 1.95 lakh crore detected by CGST officers during April-January
GST
Dated:- 10-3-2025
PTI
New Delhi, Mar 10 (PTI) Central GST officers have detected tax evasion of Rs 1.95 lakh crore in 25,397 cases in the April-January period of the current fiscal, Parliament was informed on Monday.
As per the data shared in the Lok Sabha, the total number of GST evasion cases detected by central government officers in the last five years was 86,711 and the total detection was over Rs 6.79 lakh crore.
In the current fiscal (up to January 2025), the total number of evasion cases detected stood at 25,397, with a total detection amount of Rs 1,94,938 crore.
During the period, a voluntary deposit of Rs 21,520 crore was made i

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Thane ACB nabs senior GST official's aide for taking Rs 15 lakh bribe on his behalf
GST
Dated:- 10-3-2025
PTI
Thane, Mar 10 (PTI) The Anti-Corruption Bureau (ACB) caught a private tax consultant while allegedly accepting a bribe of Rs 15 lakh on behalf of a senior official of the Goods and Services Tax department in Maharashtra's Thane district, an official said on Monday.
The Thane unit of the ACB laid a trap at a hotel in the Andheri area of neighbouring Mumbai on Sunday and caugh

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GST Proceedings Quashed: Section 73 Show Cause Notice Time-Barred Despite Being Within Extended Deadline
Case-Laws
GST
The HC examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. Proceedings commenced on 02.03.2023 via show cause notice with final order passed on 06.12.2023. The Court determined that even with the extension of time limit, such an order could only have been passed until 31.12.2023. Since these facts were undisputed and clearly evident from the impugned order and records, the Court concluded that the proceedings culminating in the impugned order were time-barred. The Court found no reason to call for a counter affidavit and allowed the petition, effectively invalidating the proceedings due to their time-barred nature.
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Goods Must Be Released When Seizure Period Expires Without Extension Notice Under Section 67(7) CGST Act
Case-Laws
GST
The HC ruled in favor of the petitioner, ordering the release of seized goods upon deposit of the valuation amount. The court found that the respondent failed to provide notice of extension before the six-month seizure period expired, violating Section 67(7) of the CGST Act. The court rejected the respondent's claim of “sufficient cause” based on documents not in the public domain, which denied the petitioner opportunity to respond. The HC emphasized that delayed valuation despite the assessee's cooperation cannot constitute “sufficient cause” for extending seizure. The court clarified that confiscation under Section 130 cannot be equated with seizure powers under Section 67, and that affected parties must be shown “sufficient cause” with proper notice and hearing rights.
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Taxpayer Wins Right to Transitional Input Tax Credit on Computers Used for Services Under Section 140(3) of KSGST Act
Case-Laws
GST
The HC allowed the petition, finding the applicant entitled to transitional input tax credit under Section 140(3) of the KSGST Act for computers and laptops used in providing services. Though these items were used for rendering services and thus excluded from the definition of “capital goods” under Section 2(x) of the KVAT Act, they still qualified for transitional credit under Chapter XX of the KSGST Act. The Court determined that despite the petitioner not being registered under the existing KVAT law, they satisfied the first limb of Section 140(3), making them eligible for input tax credit on these items that were used in their service operations.
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Title: Royalty Payment Withholding Conditional; Petitioner Given Two Months to Submit Complete Claim Under Clause 35
Case-Laws
GST
The HC determined that the Corporation's withholding of royalty payment from the petitioner's work bill was conditional. The petitioner was granted liberty to submit a complete claim with all information requested in Annexure 'R/B' within two months. Upon receipt of the complete claim, the Corporation must consider it in accordance with law and Standard Bidding Document Clause 35. The Court clarified that the prima-facie opinion expressed in paragraph 4 of the Letter (Annexure 'R/B') should not impede fair consideration of the claim. The Corporation agreed to consider the petitioner's GST claim amount subject to submission of complete documentation. Application disposed of.
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Appeal Dismissed: AAAR Cannot Condone Delays Beyond 30 Days Under Section 100(2) of CGST Act
Case-Laws
GST
The AAAR dismissed the appeal due to late filing beyond the statutorily prescribed time limits under Section 100(2) of CGST Act, 2017. The Authority clarified that while it has discretionary power to condone delays, this power is strictly limited to an additional 30 days beyond the initial 30-day filing period. The appellant failed to demonstrate sufficient cause for the delay, with their first communication occurring on 17.10.2024, well after both the original deadline (30.08.2024) and the condonable period (29.09.2024) had expired. The AAAR emphasized that ignorance of filing procedures cannot excuse non-compliance, and the discretionary power to condone delays is not obligatory but contingent upon showing sufficient cause within statutory timeframes.
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Printing Examination Materials for Educational Institutions Exempt from GST Under Notification 12/2017-CT(Rate)
Case-Laws
GST
The AAR determined that printing of examination materials for educational institutions constitutes a composite supply where printing services are the principal supply, not goods. The authority ruled that services related to both pre-examination items (hall tickets, question papers, OMR sheets, answer booklets) and post-examination items (mark sheets, certificates, grade sheets) provided to educational institutions are exempt from GST under Sr. No. 66(b)(iv) of N/N. 12/2017-CT(Rate) as amended by N/N. 02/2018-CT(Rate). Additionally, scanning and processing of examination results for educational institutions also qualifies as exempt services under the same notification. This ruling aligns with Circular No. 151/07/2021-GST which clarifies exemption status for various services provided by educational boards.
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Fish Processing Services on Others' Raw Fish Qualify as Job Work Under Section 143 with 5% GST Rate
Case-Laws
GST
The AAR ruled that fish processing services performed by the applicant on raw fish owned by registered persons constitute job work under Section 143 of the CGST Act. These services are properly classified under Chapter heading 998812 (manufacturing services on physical inputs owned by others). Following Notification No. 31/2017-CT(Rate) dated October 13, 2017, which amended Notification No. 11/2017-CT(Rate), such services attract a GST rate of 5% (2.5% CGST + 2.5% SGST). Prior to this amendment, the same activity was taxable at 18%. The 5% rate applies only when the applicant processes fish owned by registered persons while adhering to all statutory procedures applicable to both principal and job worker.
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Waste Processing Services for Chennai Corporation Qualify for GST Exemption Under Notification 12/2017
Case-Laws
GST
The AAR determined that services provided by the applicant for maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation are classifiable under SAC Heading 9994, specifically group 99943 “Waste Treatment and Disposal services.” The service does not involve door-to-door waste collection but rather waste processing and disposal. The AAR ruled that these services qualify for GST exemption under Serial No.3 of Notification 12/2017-Central Tax (Rate) as they constitute “pure services” provided to a local authority for activities entrusted to municipalities under Article 243W of the Constitution, in accordance with Solid Waste Management Rules 2016.
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Stipend Disbursement and Item Sales at Cost Not Exempt as “Pure Agent” Services Under GST Rule 33
Case-Laws
GST
The AAR ruled that Logskim's stipend disbursement to trainees does not qualify as a “pure agent” service under Rule 33 of CGST Rules, as they merely act as a conduit without procuring supplies or making payments to third parties. The authority found that Logskim failed to meet key conditions of Rule 33, particularly clauses (i) and (iii). Similarly, the sale of uniforms, shoes, and insurance premiums to industry partners, even at cost without markup, is taxable since “reimbursement at actuals” alone doesn't establish pure agent status. The AAR concluded that both the stipend amounts received and passed to trainees and the sale of items to industry partners are chargeable to tax under CGST/TNGST Acts, 2017.
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Solar Power Generation to Grid Constitutes “Supply” Under GST, but Electricity Remains Exempt with Limited ITC Availability
Case-Laws
GST
The AAR ruled that the applicant's generation and supply of electricity from their 10.2 MW solar power plant to TANGEDCO through grid constitutes a “supply” under GST provisions. As electricity attracts nil rate of tax under HSN 27160000 (Sl. No. 104 of N/N. 02/2017-CT(Rate)), it qualifies as an “exempt supply.” While ITC on goods and services used in setting up the solar plant is eligible (subject to not claiming depreciation on the tax component under Income Tax Act), the applicant cannot avail ITC on goods and services exclusively used for the generation, supply, running, or maintenance of the solar power plant as these relate to exempt supplies under Section 17(2) and 17(3) of CGST/TNGST Act read with Rule 43(1)(a).
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Need of hour radically-simplified, less-punitive GST 2.0: Congress
GST
Dated:- 9-3-2025
PTI
New Delhi, Mar 9 (PTI) With Finance Minister Nirmala Sitharaman asserting that the GST rates will come down further, the Congress on Sunday said any changes in the tax must be more comprehensive than a mere rate reduction and stressed the need for a radically-simplified and less-punitive GST 2.0.
Congress general secretary in-charge communications Jairam Ramesh said his party had envisaged a GST 2.0 a truly “Good and Simple Tax” in its manifesto for the 2024 Lok Sabha polls and it remains committed to that vision.
“The ball is now in the Union government's court will they take this historic opportunity?” Ramesh asked in a statement.
“The Finance Minister has declared that GST rates will be reduced soon. The Indian National Congress reiterates that any changes in GST must be more comprehensive than a mere rate reduction,” he said.
Reducing the tax on caramel popcorn, without fu

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lexity of the current GST regime reflects a lack of seriousness on the government's part to enforce a truly “Good and Simple Tax”, Ramesh said.
“Second, a key issue in recent months has been the slowdown in GST net collections due to high refunds. Data from December 2024 showed that net GST collections, after adjusting for refunds, slumped to 3.3 per cent growth partly due to the 45.3 per cent increase in refunds to taxpayers,” he said.
While some part of this increase in refunds is certainly credible, a significant component of these refunds is likely fraudulent, he claimed.
“The complexity of the GST system especially when combined with a software system that is ridden with loopholes has allowed for large-scale fraud,” the Congress leader alleged.
Input Tax Credit (ITC) fraud is particularly common, with more than Rs 35,132 crore worth of fraud identified, amidst a recovery rate of just 12 per cent, he noted.
Weak supply-chain tracking means that buyers can claim ITC without r

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ndirect taxes like the GST, Ramesh said.
This is the appropriate year for a GST 2.0 since the GST compensation cess is likely to meet its revenue targets later this financial year, the Congress leader asserted.
The finance ministry, therefore, has a fiscal cushion to anchor the simplified GST, he added.
“The Indian National Congress had envisaged a GST 2.0 a truly Good and Simple Tax in its Nyay Patra for the 2024 Lok Sabha elections, and remains committed to this vision. The ball is now in the Union government's court will they take this historic opportunity?” Ramesh asked.
His statement comes a day after Sitharaman said on Saturday that the GST rates will come down further and the work on rationalising the tax rates and slabs has “almost reached a finale”.
She said the revenue neutral rate (RNR) came down from 15.8 per cent at the time of the launch of GST on July 1, 2017 to 11.4 per cent in 2023.
“It will come down even further,” the minister added.
The GST Council, headed

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GST rates will come down further: Sitharaman
GST
Dated:- 8-3-2025
PTI
Mumbai, Mar 8 (PTI) Finance Minister Nirmala Sitharaman on Saturday said the GST rates will come down further and the work on rationalising tax rates and slabs has “almost reached a finale”.
She said that the revenue neutral rate (RNR) has come down from 15.8 per cent at the time of the launch of GST on July 1, 2017, to 11.4 per cent in 2023.
“It will come down even further down,” the minister added.
The GST Council, headed by Sitharaman and comprising her state counterparts, in September 2021, set up a group of ministers (GoM) to rationalise GST rates and suggest changes in slabs. The GoM comprises finance ministers of 6 states.
Responding to a question a

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E-way Bill Generation After Interception Confirms Tax Evasion Intent Under UP GST Rules Following 14th Amendment
Case-Laws
GST
The HC dismissed a challenge to detention and penalty order, affirming that carrying an e-way bill is mandatory for goods movement after the 14th Amendment to UP GST Rules effective April 1, 2018. The Court relied on precedents establishing that absence of an e-way bill creates a rebuttable presumption of tax evasion. In this case, the petitioner generated the e-way bill three hours after interception, was not conducting business at the registered address, had registration cancelled suo moto, and misrepresented goods (declaring items taxable at 5% when they were actually taxable at 18%). These facts demonstrated clear intent to evade tax, justifying the detention and penalty.
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Assessment Order Invalid Due to Missing Signature and DIN Number Under CGST Act Sections 160 & 169
Case-Laws
GST
The HC set aside the assessment order in Form GST DRC-01 due to two fatal defects: absence of the assessing officer's signature and missing DIN number. Following precedent in A.V. Bhanoji Row, the court affirmed that a signature on assessment orders cannot be dispensed with, and Sections 160 & 169 of CGST Act, 2017 do not rectify such deficiencies. The court also relied on SC's ruling in Pradeep Goyal that orders lacking DIN numbers are non-est and invalid, pursuant to CBIC circular requirements. The petition was disposed of with the impugned assessment order being invalidated on procedural grounds.
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GST Registration Cancellation Overturned: Appellate Authority Cannot Exceed Scope of Show Cause Notice
Case-Laws
GST
The HC set aside the cancellation of petitioner's GST registration, finding the appellate authority had impermissibly traveled beyond the scope of the show cause notice. While the original cancellation was based on the business premises being closed, the appeal was dismissed due to an unexamined “red alert notice” that was never mentioned in prior proceedings. This constituted a violation of natural justice principles. The court noted the petitioner had already rectified the original issue by updating their business address, which was verified as operational during inspection. The HC revoked the registration cancellation and directed the petitioner to file GST returns within 30 days, emphasizing that authorities cannot exceed show cause notice parameters when canceling registrations.
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Preparing Construction Plans for Government Departments: Are They “Pure Services” Exempt Under GST?
Case-Laws
GST
The AAAR set aside the impugned ruling dated 30.5.2024 and remanded the matter back to the GAAR for fresh decision. The case concerned whether services of preparing plans, estimates, and Draft Tender Plans for building work provided to the R&B department of Gujarat Government constituted “pure services” related to Panchayat or Municipality functions under Articles 243G or 243W of the Constitution. The AAAR determined it had authority to confirm or modify rulings under section 101 of the CGST Act, 2017, drawing parallels to similar provisions in the Central Excise Act and Finance Act, with support from Gujarat HC precedent in Commissioner of Central Excise vs Medico Labs.
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Goods and Services Tax Registration Cancellation Notice Quashed for Failing to Provide Specific Reasons Beyond Mere Conclusions
Case-Laws
GST
The HC set aside both the show cause notice (SCN) dated 01.11.2024 and the consequential final order dated 16.01.2025 cancelling the petitioner's registration. The Court determined that the SCN was legally deficient as it merely stated conclusions about regulatory violations without providing factual details or substantive reasons supporting those allegations. This contravened established principles of natural justice articulated in a previous HC ruling (W.P.No.20080 of 2024). The Court emphasized the critical distinction between “reasons” and “conclusions,” finding that departmental authorities had improperly substituted conclusions for actual reasoning. As the SCN formed the foundation for the final cancellation order, both were deemed unsustainable under judicial scrutiny.
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