Goods and Services Tax

Writ dismissed for maintainability; must pursue statutory appeals; notices valid under Section 73(10) despite misquotation of Section 74
Case-Laws
GST
The HC dismissed the writ petition for lack of maintainability, holding that petitioners cannot bypass the alternative statutory remedy of appeal against the adjudication orders. The Court declined to adjudicate on whether the show-cause notices disclosed fraud, willful misstatement or suppression, noting the notices were issued within the three-year period under Section 73(10) of the CGST Act and therefore remain competent even if an incorrect section (Section 74) was quoted. The Court held mere misquotation does not render a notice without jurisdiction if it can be sustained under the correct provision. Petition dismissed; petitioners left at liberty to prosecute the appeals already instituted against the impugned adjudication orders.
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Limitation period excludes 15.03.2020-28.02.2022; assessment order quashed and matter remitted for fresh adjudication, allowing petitioner relief
Case-Laws
GST
The HC allowed the writ petition and held that, pursuant to the Principal Bench ruling, the tax authorities are entitled to exclude the period 15.03.2020 to 28.02.2022 when computing limitation under the relevant provisions, thereby entitling the petitioner to relief. Consequently, the impugned assessment order dated 16.08.2024 issued by the first respondent for the assessment year 2019-2020 is quashed. The matter is remitted to the first respondent for fresh adjudication on merits and in accordance with law, taking into account the exclusion of the specified period; no order as to costs.
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Excess deposits under Section 71 not immediately refunded; may be adjusted or set off pending expeditious post-inspection adjudication
Case-Laws
GST
HC held that where a petitioner deposited amounts under section 71 of the State GST Act, 2017 and allegations of fraud and willful misstatement or suppression of facts arose, any deposit found to be in excess shall not be refunded immediately but may be adjusted at final adjudication or set off against any amounts found due in the petitioner's favour. The court directed that invoking authorities must proceed expeditiously with post-inspection adjudicatory steps under section 71 in accordance with the statutory scheme. The petition is disposed of with the above directions.
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Petition allowed; orders quashed where detention and seizure based on misclassification and speculative undervaluation cannot sustain penalty under Section 129
Case-Laws
GST
The HC allowed the petition and quashed the impugned orders dated 4.1.2025 and 22.5.2024, holding that detention and seizure based solely on alleged misclassification and speculative undervaluation cannot sustain a penalty under Section 129 of the UP GST Act where consignment documents were in order. The court found no discrepancy in quality or quantity and noted that the e-tax invoice, e-way bill and bill of lading/accompanying transport document accompanied the goods at detention. Relying on controlling HC authority precluding penalties premised on conjectural undervaluation, the tribunal's orders imposing penalty were set aside and the petition granted.
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Assessment orders set aside for missing DIN; respondent may restart assessment with fresh notice and assigned DIN; attachment vacated
Case-Laws
GST
The HC disposed of the writ petition and set aside the impugned assessment orders dated 26.04.2024 and 18.09.2024 issued by the 1st respondent for non-inclusion of a DIN, holding such omission vitiates the proceedings. The 1st respondent is granted liberty to recommence assessment proceedings, subject to issuing fresh notice to the petitioner and assigning a DIN to resultant orders. Concurrently, the order of bank attachment for recovery of dues stands vacated. No costs imposed.
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IDFC FIRST Bank Enables GST Payments for Customers and Non-Customers
GST
Dated:- 1-9-2025
PTI
Enables payment via UPI, Cards, Net Banking and Branches
Mumbai, 1st September 2025: IDFC FIRST Bank is pleased to announce the facility to pay GST for both its customers as well as non-customers. The integration provides the following features:
1. Open to both customers and non-customers.
2. Customers can pay GST through UPI, Credit Cards, and Debit cards and internet Banking.
3. Customers can also pay through nationwide branch network (via DD/Cheque/Cash).
4. Easy access to downloadable challans.
This enhances the convenience and accessibility for all taxpayers across the country through a wide range of digital channels.

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.idfcfirstbank.com/business-banking/tax-payment)
1. Log in to the GST portal: https://services.gst.gov.in/services/login
2. Create a Challan and select E-Payment -> Net Banking/ Credit/ Debit Card/ BHIM UPI
3. Choose IDFC FIRST Bank as the payment option and complete payment
4. Download/ print the GST paid challan
For more information, please visit www.idfcfirstbank.com
About the Bank
1. Vision: To build a world-class Bank in India, founded with principles of Ethical, Digital, and Social Good Banking.
2. Scale: IDFC FIRST Bank is one of IndiaÂ’s fast-growing private banks, building its UI, UX, and tech stack like a fintech. As of June 30, 2025, the Bank serves 35 million customers, with a customer business of ?5,10,032 cr

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nology stack delivers high-quality services across all channels like mobile, branch, internet banking, call centres and relationship managers. Built on cloud-native, API-led, microservices architecture, supported with data, analytics, AI, and fine aesthetics, we strive to deliver fintech-grade experiences on banking platform.
6. Social Good: We work for society. We have financed over 38 million loans including 15 million women entrepreneurs, 16 million loans (laptops, washing machines, refrigerators etc. that enhance the quality of life of middle class), 6.5 million vehicle loans, 1 million sanitation loans, 1 million livelihood loans, and 300,000 SMEs. On deposits, we provide access of premium investment research, which is usually reserv

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Gross and Net GST revenue collections for the month of Aug, 2025
GST
Dated:- 1-9-2025

The gross and net GST revenue collections for the month of August, 2025.
 
News – Press release – PIB

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GST revenue rises 6.5 pc to Rs 1.86 lakh cr in August on higher domestic sales
GST
Dated:- 1-9-2025
PTI
New Delhi, Sep 1 (PTI) GST collection in August rose 6.5 per cent to over Rs 1.86 lakh crore with increased domestic sales, and the upcoming festive season is likely to swell the kitty going forward.
The August Goods and Services Tax (GST) mop-up is, however, lower than Rs 1.96 lakh crore collected in July. In August 2024, the collection was Rs 1.75 lakh crore.
The gross domestic revenue grew 9.6 per cent to Rs 1.37 lakh crore, while tax from imports dipped 1.2 per cent to Rs 49,354 crore in August. GST refunds were down 20 per cent year-on-year to Rs 19,359 crore.
EY Tax Partner Saurabh Agarwal said the significant dip

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it expansion, the growth in IGST and cess collections was tepid, dampening the headline GST increase to 6.5 per cent.
“The contraction in IGST on imports is puzzling in light of the sharp increase in merchandise imports in July 2025 (that would have reflected in the August 2025 GST data),” Nayar said.
The collection data comes just two days ahead of the meeting of the GST Council, comprising Centre and states, which will deliberate on rate rationalisation and reducing number of tax slabs.
Mani said after four months of increase in GST refunds, this month depicts a decline in refunds, although on an annual basis, refunds are 18 per cent more than last year .
He said these collections pertain to economic activity during July, which is

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Gross GST mop-up rises 6.5 pc to Rs 1.86 lakh cr in August
GST
Dated:- 1-9-2025
PTI
New Delhi, Sep 1 (PTI) Gross GST collection increased 6.5 per cent to over Rs 1.86 lakh crore in August on higher domestic revenues, as per government data released on Monday.
Gross Goods and Services Tax (GST) mop-up was Rs 1.75 lakh crore in August 2024. Last month, the collection was Rs 1.96 lakh crore.
The gross domestic revenue grew 9.6 per cent to Rs 1.37 lakh crore, while tax from imports d

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DGGI Belagavi Zonal Unit uncovers fraud involving issuance of fake GST invoices of around Rs. 145 crore and tax evasion of Rs. 43 crore; one arrested
GST
Dated:- 1-9-2025

The Directorate General of GST Intelligence (DGGI), Belagavi Zonal Unit has registered a case and uncovered a GST fraud involving issuance of fake invoices valued at approximately Rs 145 crore, resulting in alleged tax evasion of about Rs 43 crore. One individual has been arrested in connection with the case.
Prel

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Petition dismissed as not maintainable; statutory appellate remedy under C.G.S.T./W.B.G.S.T. Act 2017 is exclusive; file appeal within 60 days.
Case-Laws
GST
The HC dismissed the petition for lack of maintainability, holding the statutory appellate remedy under the C.G.S.T./W.B.G.S.T. Act, 2017 to be efficacious and exclusive; therefore the court declined to exercise discretionary jurisdiction to entertain the challenge to levy of tax, interest and penalty. The court affirmed refusal to permit the Appellant to bypass the appellate forum, noting the appellate authority can examine records, access relevant portals and afford an effective personal hearing. The petition was dismissed and the Appellant directed to file a statutory appeal before the appellate authority within 60 days from receipt of the server copy of this judgment; such appeal shall be entertained without reference to limitation, subject to compliance with other conditions.
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Writ quashes adjudication order where late ITC claim reconciled from revenue records; adjudication lacked basis
Case-Laws
GST
HC issues writ of certiorari quashing the adjudication order of respondent authorities and allows the petition. The court held that non-claim of ITC in 2018-19 and its subsequent claim in 2019-20 (including RCM amounts) could be reconciled from records already in the possession of the Revenue, and such reconciliation did not hinge on the petitioner's response to the show-cause notice. Consequently, the impugned adjudication lacked basis and was set aside. The adjudicatory order of respondent No.2 is quashed and the petition is allowed.
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Petition allowed under Section 74 UP VAT Act; matter remanded for fresh assessment and verification of transactional records
Case-Laws
GST
The HC allowed the petition under section 74 of the UP VAT Act and remanded the matter for fresh consideration. The court held that the petitioner failed to adduce material proving payment through banking channels, yet the initiation of proceedings rested on a subsequent physical inspection finding the selling dealer absent despite contemporaneous filings (GSTR-1/3B) evidencing returns and tax payment. Absent any recorded finding of fraud, wilful misstatement or suppression to evade tax, section 74 could not be validly invoked. The HC directed the assessing authority to verify transactional records on statutory portals and reconsider assessment in accordance with law and applicable procedural circulars.
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Appellate order, revocation dismissal and registration cancellation set aside for breach of natural justice; remitted for fresh show-cause and hearing
Case-Laws
GST
The HC quashed and set aside the Appellate Order, the dismissal of the revocation application and the order of cancellation of registration, finding a breach of the principles of natural justice in that no hearing was afforded and the notices and orders lacked reasons. The matter is remitted with liberty to R2 to issue a fresh show-cause notice specifying particulars and reasons, to afford P a reasonable opportunity of hearing, and thereafter to pass a reasoned speaking order on the merits. The petition is allowed solely on natural justice grounds, following the Court's analogous reasoning in the coordinate bench authority.
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Section 129(3) GST challenge dismissed where e-way bill generated after interception, showing non-compliance and upholding seizure and penalty
Case-Laws
GST
The HC dismissed the petition challenging action under section 129(3) of the GST Act, holding that although an e-way bill was ultimately produced before the seizure and penalty orders, it was not generated contemporaneously with movement and was created after interception (at 1:19 p.m.), evidencing non-compliance with statutory requirements; accordingly, the court found no basis to infer absence of intent to evade tax or to disturb the impugned orders. The court applied its prior ratio and upheld the seizure and penalty, concluding that, on the facts and in law, no interference with the administrative orders was warranted.
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Provisional attachment lapsed after one year; repeated reattachments without law quashed, bank account to be unfrozen within three days
Case-Laws
GST
HC held that the initial provisional attachment order ceased by efflux of time after one year and, in absence of statutory authority for renewal or re-issuance, executive authorities lack power to impose provisional attachment repeatedly; such repetition amounts to executive overreach. The impugned order dated 1 May 2025 effecting a fourth attachment of the petitioner's bank account is quashed and set aside. The authorities are directed to de-freeze the petitioner's bank account forthwith, and in any event within three days from the date of the order. The petition is disposed of.
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Delhi to disburse Rs 1,600 cr pending GST refunds to traders before Diwali: CM Gupta
GST
Dated:- 31-8-2025
PTI
New Delhi, Aug 31 (PTI) Delhi Chief Minister Rekha Gupta on Sunday announced that nearly Rs 1,600 crore in GST refunds pending since 2019 will be released before Diwali, enabling traders to celebrate the festival with greater joy and prosperity.
The chief minister on Sunday convened a special meeting of the Department of Trade and Taxes (GST) at her camp office in Civil Lines, which was attended by GST Commissioner Nandini Paliwal, Finance Secretary Shurveer Singh, and other senior officials of the department.
Claiming that the previous (AAP) government failed to take any concrete measures towards the settlement of th

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DGGI officers detect Rs 43 cr GST evasion in fake invoice case
GST
Dated:- 30-8-2025
PTI
New Delhi, Aug 30 (PTI) GST Intelligence wing has uncovered a fraud involving issuance of fake invoices valued at Rs 145 crore, resulting in alleged tax evasion of about Rs 43 crore, and arrested one person, the finance ministry said on Saturday.
Preliminary findings of the case detected by the Directorate General of GST Intelligence (DGGI), Belagavi Zonal Unit, indicate that a group of people c

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Professional body urges GST admin reforms: fixed reply timelines, mandatory virtual hearings, dual electronic/physical notices, unified case IDs
News
GST
A professional body has submitted comprehensive recommendations to improve GST administration, urging fixed reply periods for pre-notice intimations, mandatory virtual hearing compliance, dual electronic/physical service of notices, reliance on portal records (with limited physical submissions), a unified case-tracking ID and draft/save features, separate adjudication and portal access for personal penalties, and strict adherence to conveyance detention procedures. It also seeks operational fixes for ITC distribution, enhanced GSTR-2B functionality, automatic restoration of ITC after withdrawn cancellation, clearer registration jurisdiction and amendment workflows, legacy-proceedings migration on reorganization, streamlined integrated company-GST onboarding, online TDS cancellation, faceless/time-bound refunds, and e-way bill fields for ultimate recipients.
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ComMin working on short, medium, long-term steps to shield exporters from US tariffs
GST
Dated:- 30-8-2025
PTI
New Delhi, Aug 30 (PTI) The Commerce Ministry is working on short, medium, and long-term action plans to help exporters deal with the steep 50 per cent US tariffs imposed on Indian goods entering Washington, an official said.
Several special economic zone policy flexibility norms are also under consideration, the official said.
The government is also operationalising E-commerce export hubs with simplified return logistics, easier inter-state movement and GST refunds.
“Alongside, the inventory model for e-commerce exports would allow third-party facilitation entities to manage compliance and logistics, easing the b

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share (10.4 per cent) of GDP (USD 4.12 trillion) and with limited value addition in some sectors.
As part of the immediate or short-term response, the government is considering several steps to ease liquidity, prevent insolvencies, and provide greater flexibility for units in SEZs, and promote targeted import substitution.
In the medium term, the official said, the focus will shift towards leveraging India's free trade agreements (FTAs), intensifying buyer-seller outreach, and strengthening GST reforms to enhance competitiveness.
To increase utilisation of these agreements, the commerce ministry is planning intensified outreach on FTA benefits as many MSMEs remain unaware of specific tariff advantages; large-scale buyer-seller meets i

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he government is considering several steps.
The proposed GST rationalisation is expected to generate demand in the domestic market and this has the potential of not only creating opportunities for exporters to sell more in India to cater to this increased demand.
Further, the ministry has prepared a phased export diversification framework in response to US tariffs, mapping critical HS (harmonised system) codes, clusters, and alternate markets.
This strategy is two-pronged – scaling up exports to existing markets like the EU, UK, UAE, Japan, Canada, and Australia; and entering new and untapped markets in Latin America, Africa, Eastern Europe, and East Asia.
“The Government of India is proactively responding with a timely, well-calibr

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GST Council meet should not be for headline grabbing, must advance cooperative federalism: Cong
GST
Dated:- 30-8-2025
PTI
New Delhi, Aug 30 (PTI) Opposition-ruled states have extended their support to cut the number of GST rate slabs and the rates for mass consumption items, while demanding a mechanism to ensure the benefits get passed on to consumers, Congress leader Jairam Ramesh said on Saturday.
He also said the Congress hopes that next week's GST Council meeting would not be just a “headline-grabbing exercise so typical of the (Narendra) Modi government”. According to Ramesh, the eight opposition-ruled states have also demanded compensation to all states for a period of five years, with 2024-25 as the base year, since the

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ase year, since their revenues are bound to be adversely impacted by the rate cuts, Ramesh said.
The eight opposition-ruled states have also called for additional levies on 'sin' and luxury goods over and above the proposed 40% be fully transferred to states, he said, adding the Centre gets close to 17-18% of its revenue from various cesses that are not shared with the states.
The Congress leader stressed that these demands are perfectly legitimate and are bolstered by recent papers published by the Union Finance Ministry's own National Institute of Public Finance & Policy (NIPFP).
According to him, the Congress has for long been demanding a GST 2.0 that not only reduces rate slabs and cuts rates but also brings about drastic simplificat

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Eight opposition-ruled states extend support to cut in number of GST rate slabs: Cong's Ramesh
GST
Dated:- 30-8-2025
PTI
New Delhi, Aug 30 (PTI) Eight opposition-ruled states have extended their support to a reduction in the number of GST rate slabs and a cut in the rates for mass consumption items, Congress leader Jairam Ramesh said on Saturday.
At the same time, they have demanded a mechanism to ensure the benefits of the rate cuts get passed on to consumers, he said.
According to Ramesh, the eight opposition-ruled states have also demanded compensation to all states for a period of five years, with 2024-25 as the base year, since their revenues are bound to be adversely impacted by the rate cuts.
They have demanded additio

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aid.
The eight opposition-ruled states have also called for additional levies on 'sin' and luxury goods over and above the proposed 40% be fully transferred to states, he said, adding the Centre gets close to 17-18% of its revenue from various cesses that are not shared with the states.
The Congress leader stressed that these demands are perfectly legitimate and are bolstered by recent papers published by the Union Finance Ministry's own National Institute of Public Finance & Policy (NIPFP).
According to him, the Congress has for long been demanding a GST 2.0 that not only reduces rate slabs and cuts rates but also brings about drastic simplification of procedures and compliance requirements, especially for MSMEs.
Ramesh further said th

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Transport Commissioner ordered to review petitioner's 12.06.2025 letter, specify discrepancies and grounds for any bill deductions
Case-Laws
GST
The HC disposed of the writ petition and directed the Transport Commissioner to consider the petitioner's letter dated 12.06.2025 and, within four weeks of production of a certified copy of this order, to communicate to the petitioner any discrepancies found in the contractor's performance and the necessity for deductions from the petitioner's bills. The communication must specify detailed reasons and the factual and contractual basis for concluding that deductions are warranted. The writ is disposed of subject to compliance with this direction, with liberty to the petitioner to challenge the Commissioner's communicated findings by appropriate proceedings if aggrieved.
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s.168 CGST empowers binding instructions; violations make orders voidable, not void ab initio; orders remain operative until quashed
Case-Laws
GST
The HC dismissed the writ petitions and declined to interfere with the impugned assessment orders; the court held that s.168 CGST merely empowers issuance of binding instructions to tax authorities and mere violation of such instructions renders orders invalidable but not void ab initio, thus remaining operative until set aside by a competent forum. The absence of a Document Identification Number on orders uploaded to the portal does not ipso facto vitiate service in the absence of a statutory prescription; CBIC circulars are administrative instructions and cannot confer nullity. Petitioners' unexplained delay invoked laches and precluded relief, so the assessment orders continue to operate unless and until quashed by appropriate adjudication.
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Decree-holder not liable to pay 18% GST on interest received under arbitral award; execution direction quashed
Case-Laws
GST
The HC allowed the petition and quashed and set aside the impugned direction of the executing court that the judgment-debtor pay GST at 18% on part-payment of interest under an arbitral award. The court held that decree-holders are not liable to pay GST on the interest component received pursuant to execution of the arbitral award, in line with the Advance Ruling Authority's determination. Consequential directions for GST payment were annulled, and the impugned orders dated 02.08.2020 were set aside. The petition is disposed of, with no requirement for the decree-holder to remit GST on the said interest receipts.
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