Goods and Services Tax

Union Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman launches Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi
GST
Dated:- 25-9-2025

GSTAT is result of our determination to continue improving, reforming, and adapting for the future: Union Finance Minister
GSTAT must focus on jargon-free decisions in plain language; simplified formats and checklists; digital-by-default filings and virtual hearings; and time standards for listing, hearing and pronouncement, says FM Smt. Sitharaman.
Outcome of GSTAT must be straightforward with reduced legal frictions, greater simplicity, and proactively addressing delays in litigation to ensure cash flows move faster and MSMEs and exporters invest with confidence and citizens feel benefits of the system: FM Smt. Nirmala Sitharaman
Inspired by the Prime Minister's 'Minimum Government, Maximum Governance,' India had moved towards clarity with targeted initiatives, and technology is at centre of I

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es Tax Appellate Tribunal (GSTAT) in New Delhi.
The launch of GSTAT marks a major milestone in the evolution of the Goods and Services Tax regime and strengthens the institutional framework for indirect tax dispute resolution in the country.
The launch was also attended by Union Minister of State for Finance Shri Pankaj Chaudhary; President of GSTAT, Justice Shri Sanjaya Kumar Mishra: Minister from the State of Haryana Shri Rao Narbir Singh, senior officers from the Department of Revenue, officers from State and Central GST formations, eminent members of the legal fraternity, and representatives from trade and industry.
In her address, the Union Finance Minister called the launch of Goods and Services Tax Appellate Tribunal (GSTAT) not just an institutional milestone – it is a symbol of how far GST has come in the last eight years, and it is also a powerful reminder of our determination to continue improving, reforming, and adapting it for the future.
The guiding idea behind introd

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eryday life, She added.
In the spirit of 'Nagarik Devo Bhava', Smt. Sitharaman said that our focus for GSTAT must be clear:
* Jargon-free decisions in plain language, simplified formats and checklists, digital-by-default filings and virtual hearings, and time standards for listing, hearing and pronouncement.
* The outcome we seek is straightforward: reduced legal frictions, greater simplicity, and delays in litigation addressed proactively, so cash flows move faster, MSMEs and exporters invest with confidence and citizens feel the benefits of the system.
The Union Finance Minister said that ease of living for taxpayers extends beyond filing and refunds – it includes fair, efficient dispute resolution.
Smt. Sitharaman stated that GSTAT is a natural extension of the reform arc – an important advance for ease of doing business and a vital forum for justice; and in simple terms: when a taxpayer has a dispute, the first appeal lies within the tax administration. At the s

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m Governance,' we have moved towards clarity with targeted initiatives. Technology has been at the centre of this journey. Digital systems like return filing, e-invoicing, and online refunds have not only reduced the burden on taxpayers but have also strengthened trust between the government and the public.
The launch of the GST Appellate Tribunal is a significant step in this journey so that the resolution of disputes can be simple and accessible. It will provide a uniform, transparent, and reliable platform for the resolution of disputes. It will reduce ambiguity, bring uniformity across the country, and ensure that both large and small taxpayers do not have to wait long for justice. More importantly, this improvement is not just related to numbers or processes. It concerns the public. For the common citizen, GST means easy taxation and reasonable prices. For small businesses, it means less paperwork and more time to focus on growth. For startups and entrepreneurs, it signifies

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also a fair and trustworthy tax system for the new India. The role of the GST Council and its honourable members have been extremely important in shaping these reforms and providing guidance for them. The Council has worked with the spirit of cooperative federalism so that GST can emerge as a system that balances national priorities and the needs of states and citizens, the Union Minister of State said.
The operation of the GST Appellate Tribunal is another step in this direction, and Shri Chaudhary wished all stakeholders his best wishes and commended everyone working hard to realise this institution. On reaching this milestone, it is necessary that the team continues this institution in the spirit of cooperation, Shri Chaudhary added.
In his address on the occasion, Justice Sanjaya Kumar Mishra underlined the pivotal role the Tribunal will play in clearing the significant backlog of appeals under GST while also laying down jurisprudence for future disputes. He also underscored that

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ical expertise to deliver balanced decisions. Its scale, with state benches and the possibility of single-member benches for simpler matters, ensures reach and efficiency. And its synergy – between technology, process, and human expertise – will allow it to deliver justice with both speed and depth.
Concluding his remarks, Shri Shrivastava said that the Department of Revenue, in partnership with GSTN and NIC, has developed a digital platform that will anchor the work of GSTAT from the very start. e-Filing, case management tools, and electronic court modules will make proceedings smoother and more transparent, setting new benchmarks for the functioning of a Tribunal in our country.
A vote of thanks on the occasion was given by Shri Balasubramanian Krishnamurthy, Joint Secretary, Department of Revenue, Ministry of Finance.
A key feature unveiled during the launch was the GSTAT e-Courts Portal, developed by Goods and Services Tax Network (GSTN) in collaboration with National Informatic

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at ensuring that all stakeholders, including MSMEs and individual taxpayers, can easily access and benefit from the Tribunal's services.
The launch of GSTAT is a significant step in the continuing evolution of India's indirect tax system. It will provide taxpayers with a specialized forum to seek justice and will bring greater orderliness, predictability, and credibility to the GST regime. The Tribunal is envisaged as a cornerstone institution in ensuring that India's tax administration remains responsive, transparent, and aligned with the principles of ease of doing business.
About GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT) is a statutory appellate body established under the Goods and Services Tax laws. It has been constituted to hear appeals against orders passed by the GST Appellate Authorities and to provide taxpayers with an independent forum for justice. The Tribunal will function through a Principal Bench in New Delhi and 31 State Benches across 45 locations

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GST registration cancellation effective only from SCN dated 9 October 2024; cannot operate retrospectively where no reply filed
Case-Laws
GST
The HC held that, where the show-cause notice did not seek retrospective cancellation and the Petitioner failed to file any reply, the impugned order cannot operate retrospectively. Consequently, the cancellation of the Petitioner's GST registration is declared effective only from the date of issuance of the SCN dated 9 October 2024. The CGST Department is granted liberty to initiate or continue proceedings in accordance with law, including seeking retrospective cancellation, if subsequent proceedings and materials justify such relief. The petition is disposed of accordingly, with no retrospective invalidation of the registration upheld on the present record.
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Two provisional s.83 CGST attachments quashed; bank accounts released in 48hrs; revenue to hear reply and pass s.74 order
Case-Laws
GST
The HC quashed two provisional attachment orders issued under s.83 CGST against the petitioner for lack of a reasoned opinion and absence of proceedings under s.74, holding the attachment notices arbitrary and without legal basis. The court directed immediate release of the attached bank accounts within 48 hours. As to the blocked electronic credit ledger, the HC ordered the revenue to consider the petitioner's reply, afford a personal hearing and pass a reasoned order in accordance with law within two weeks. The writ petition was disposed of on these terms.
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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
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GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
Case-Laws
GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
Case-Laws
GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
Case-Laws
GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Assessment order quashed and remitted for fresh adjudication subject to 25% cash deposit from ECR within thirty days
Case-Laws
GST
The HC quashed the impugned Assessment Order dated 12.02.2025 and remitted the matter to the 2nd Respondent for fresh adjudication. The remittal is conditional: the Petitioner must deposit 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within thirty days of receipt of the order. The HC observed that similar relief had been granted previously under analogous circumstances and found no reason for a different approach. The petition is disposed of by way of remand, subject to compliance with the deposit condition, failing which the Respondent may proceed in accordance with law.
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Detained goods and vehicle to be released on invoice value under Section 129(1)(a) of CGST/IGST Act
Case-Laws
GST
The HC allowed the petition and quashed the impugned order of the respondent authorities dated 9 August 2025, holding that the detained goods and vehicle must be released under Section 129(1)(a) of the CGST Act read with the IGST Act, on the invoice value of the goods. The court found no basis to disturb the petitioner's entitlement to release and directed the respondent authorities to undertake the valuation and release exercise in accordance with Section 129(1)(a) within three weeks. The writ petition challenging detention was accordingly allowed, and the administrative detention order set aside.
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Punjab cabinet gives nod to OTS scheme to recover pre-GST arrears
GST
Dated:- 24-9-2025
PTI
Chandigarh, Sep 24 (PTI) The Punjab Cabinet on Wednesday approved a One-Time Settlement (OTS) scheme, aimed at resolving tax arrears amounting to Rs 11,968 crore pending under different laws before the implementation of the Goods and Services Tax in the state.
The cabinet also gave prosecution sanction against former Punjab minister Sadhu Singh Dharamsot in a corruption case registered by vigilance bureau in 2022.
The cabinet, in a meeting here headed by Chief Minister Bhagwant Mann, also gave approval to set up a special court in Mohali to deal with cases of the National Investigation Agency.
One post of district and sessions judge

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54, and Punjab Entertainment Duty Act 1955, he explained.
“We will bring a one-time settlement under all these cases,” Cheema said.
“There are 20,039 cases. We have decided to dispose of them under the OTS scheme. Interest and penalty will be waived,” he said, adding that the move will benefit more than 20,000 traders.
Cheema said the scheme, which will be effective from October 1 to December 31, aims to resolve approximately 20,039 pending cases involving outstanding dues amounting to Rs 11,968.88 crore across various pre-GST laws, providing substantial relief to the state's trade and industry.
It will be the final opportunity for taxpayers to settle their outstanding dues, he said, adding that after January 1, 2026, recovery proce

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cided to claim charges for the government land meant for common roads and water channels which have been illegally occupied by people or colonisers.
A price fixation committee headed by deputy commissioners will decide about the charges for such land and half of which will be given to municipal committees.
In another decision, the cabinet gave approval for an OTS scheme for rice mills.
“There are 1,688 default cases involving rice mills. Interest and penalty will be waived in these cases as well but they will have to pay 50 percent over and above the principal amount, Cheema said.
Some rice mills over the years have not deposited their outstanding dues due to which these millers have been declared defaulter and legal or arbitration

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Sitharaman launches GSTAT, cases to be heard December onwards
GST
Dated:- 24-9-2025
PTI
New Delhi, Sep 24 (PTI) Finance Minister Nirmala Sitharaman on Wednesday launched the GST Appellate Tribunal (GSTAT) to expedite resolution of disputes between businesses and the tax department and ensure fairness in delivering justice With the operationalisation of GSTAT, businesses will be able to file their cases on the portal and these will be taken up for hearing December onwards.
Launching the GSTAT, Sitharaman said the tribunal is a “true symbol of justice for taxpayers”.
The tribunal is not just an institutional milestone, but a symbol of how far goods and services tax (GST) has come in the last eight years, and “is also a power

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ent their standpoint, and enable settlement of such issues in an acceptable and stable manner.
“The tribunal will provide a specialised nationwide forum that can bring consistency in interpretation, predictability in outcomes and credibility to the appellate process. This is vital for strengthening the trust between taxpayers and the tax administration,” he said.
As many as 4.83 lakh cases are pending before the appellate authority and all these cases are expected to be filed before the GSTAT.
Asking trade bodies and associations to make use of the GSTAT portal, she said the limitation period for filing appeals has been extended to June 30, 2026.
“Hearings are expected to commence from December this year. So prepare carefully, file

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Sitharaman said since the launch of GST on July 1, 2017, the GST Council, working with states and Union Territories, has refined and strengthened the system.
“GST has grown as a reliable revenue source, widened the tax base, encouraged formalisation and become a foundation of India's growth story,” she added.
Last month, the government appointed technical and judicial members for various benches of the tribunal. The government had in May 2024 appointed Justice (Retd.) Sanjaya Kumar Mishra as the President of the Principal Bench of GSTAT.
In August 2025, the government appointed Mayank Kumar Jain, retired judge of the Allahabad High Court, as a judicial member of the bench.
Retired IAS officer A Venu Prasad and retired IRS officer

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Rajasthan CM urges traders, shopkeepers to pass on GST rate cut benefits to consumers
GST
Dated:- 24-9-2025
PTI
Jaipur, Sep 24 (PTI) Rajasthan Chief Minister Bhajanlal Sharma on Wednesday urged traders and shopkeepers to pass on the full benefit of the GST rate cuts to consumers.
He said that under the leadership of Prime Minister Narendra Modi, the GST Council has simplified the tax slabs and reduced rates.
“To ensure that the maximum benefit of this reduction reaches the people o

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GST reform to promote ease of doing business, strengthen growth drivers: RBI bulletin
GST
Dated:- 24-9-2025
PTI
Mumbai, Sep 24 (PTI) The GST reform will have a positive impact on the Indian economy as it will promote ease of doing business, lower retail prices, and strengthen consumption growth drivers, a RBI bulletin said on Wednesday.
It further said global uncertainty remained elevated in the wake of the imposition of US trade tariffs on major trading partners and renewed concerns over the fiscal health of advanced economies.
“The landmark GST reforms should progressively result in a sustained positive impact through significant gains in ease of doing business, lower retail prices and strengthening of consumption growth dri

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Advisory: New Changes in Invoice Management System (IMS)
GST
Dated:- 24-9-2025

This is to bring to your notice that several new changes have been introduced in the Invoice Management System (IMS) to simplify the taxation system and reduce the compliance burden on the taxpayers. The following are the key updates
Pending action for specified records: Taxpayers can keep specified records pending for a limited time period. For monthly taxpayers, this period is one tax period (months), for quarterly taxpayers also it is one tax period (quarter) only. The specified records which can be kept pending in the system are mentioned below
   a. Credit notes, or upward amendment of Credit note
   b. Dow

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o the extent applicable, required to be reversed in respect of the selected record. The said facility permits reversal of ITC, either in full or in part, by entering the amount availed to be reversed. This facility may also be utilized in cases where the taxpayer has already effected such reversal, either wholly or partially, at an earlier point of time, or where the ITC pertaining to the relevant invoice or document was never availed. Such facility is provided for the afore-mentioned specified records.
Option to save remarks: Taxpayers can now save remarks while taking reject or pending action on records. This optional facility allows taxpayers to add remarks (will be rolled out shortly). Such remarks will be visible in GSTR-2B for f

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Big Savings, Easy Access: Dr. Morepen Pharmacy App Delivers up to 50% Off on Quality Branded Medicines
GST
Dated:- 24-9-2025
PTI
With GST relief, chronic care focus, and quick doorstep delivery, healthcare becomes more affordable for every household
Gurugram, September 24, 2025 – Dr. Morepen Pharmacy is strengthening its purpose of affordable and accessible medicines by ensuring that the recent GST reductions on medicines are passed on directly to consumers. With a focus on quality generics and chronic therapies, the mobile app and pharmacy network provide patients with reliable access to medicines at lower costs.
The company expressed gratitude to the Government of India for the progressive reform that eases the healthcare

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re than 6,000 products across categories including generics, branded medicines, chronic therapies, wellness products, and OTC essentials. The platform has already served over 15,000 customers, with one-third being repeat buyers, reflecting strong consumer trust. With 30-minute delivery in selected areas and the convenience of ordering directly through the app, Dr. Morepen Pharmacy is reshaping how India accesses everyday healthcare. 'Dr. Morepen Pharmacy' mobile app is available on IOs and Android.
Powered by the acquisition of Apna Chemist, the pharmacy combines the strength of a growing retail presence with a mobile-first digital platform. With 25 years of legacy under the Dr. Morepen brand, part of the Morepen Group, the pharmacy is un

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its Dr. Morepen Pharmacy network and mobile app, offering thousands of products, affordable generics, and chronic therapies backed by quality standards and consumer trust.
For more details, visit https://www.drmorepenpharmacy.com/
Media Contact:
Corporate Communications, Dr. Morepen
2nd Floor, Tower C, DLF Cyber Park, Udyog Vihar – III, Sector 20, Gurugram, Haryana –122016
Email: corporate@morepen.com
Nitika Saini | Nitika.saini@morepen.com
Forward-Looking Statements
This release contains forward-looking statements based on current assumptions and projections. Actual results may differ materially due to market, regulatory, or operational factors.
(Disclaimer: The above press release comes to you under an arrangement with NRD

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GST Reforms and Speedy Deliveries Drive Record Early Access Momentum for Flipkart Minutes, Attracting 45 Lakh Visitors and Doubling Orders; Fastest Delivery in Under 3 Minutes
GST
Dated:- 24-9-2025
PTI
Bengaluru, Karnataka, India (NewsVoir) • Fastest iPhone delivered under 3 Minutes during the Early Access with the highest cart value being INR 1.57 lakhs • The GST cut gives a boost to the festive excitement, driving a 2.6X jump in new customers during Early Access among Black and Plus members as compared to the pre-festive period • Top-selling products across electronics included smartphones, earbuds, and Trimmers while ghee, atta and energy drinks topped the charts in daily essentials • During the peak hour, 1 in 5 shoppers ordered a phone through the smartphone exchange program, with the entire assessment being completed at the customersÂ’ doorstep in around 30 minutes Disclaimer: Data and insights are from Early Access of The Big Billion Days Sale (12 AM – 11:59 AM of 22n

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bined dry fruits, pharmaceuticals, home essentials, and groceries in a single order, while another placed a Rs. 1.57 lakh premium cart featuring the iPhone 16 and iPhone 16 Pro Max. Smartphones remained a festive favourite, with 1 in 5 shoppers opting for the smartphone exchange program during the peak hour, where the entire assessment was completed seamlessly at the doorstep in around 30 minutes.
With the recent Next-Gen GST reforms, customers are celebrating not just faster deliveries but also tangible savings. Flipkart worked to ensure sellers passed on these benefits to the customers, making this festive seasonÂ’s purchases more rewarding.
Early trends reveal how India is celebrating in the moment: from big-ticket gadgets moving as fast as midnight snacks to daily essentials arriving just before rituals begin Festive Momentum Driven by Smartphones • iPhone16 emerged as the highest-selling item during the Early Access, and the fastest iPhone being delivered in under 3 minutes • 1

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for smart gadgets and accessories that support festive and gifting use cases • Shoppers looked for quick replenishment and last-minute stocking, with dry fruits and makhanas from brands like Farmley, Classic, and Zoff seeing strong traction, alongside energy drinks like Sting and Hell • Fossil and Peter England analogue watches recorded strong traction as shoppers looked for stylish yet practical festive buys for the season Hemant Badri, Senior Vice President, Head of Minutes & Supply Chain, Customer Experience and ReCommerce, Flipkart Group, said, “This Big Billion Days marks a turning point in how India shops. For the first time, millions of customers are celebrating the countryÂ’s biggest shopping festival not just online, but instantly – with Flipkart Minutes delivering everything from ice creams to iPhones in just 10 minutes. Thanks to the recent GST reforms, this festive season has become even more fulfilling for customers as they are able to save more while shopping for their fa

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sale, Cleartrip, and super.money.
Established in 2007, Flipkart has enabled millions of sellers, merchants, and small businesses to participate in India's digital commerce revolution. With a registered user base of more than 500 million, Flipkart's marketplace offers over 150 million products across 80+ categories. Today, there are over 1.4 million sellers on the platform, including Shopsy sellers. With a focus on empowering and delighting every Indian by delivering value through technology and innovation, Flipkart has created thousands of jobs in the ecosystem while empowering generations of entrepreneurs and MSMEs. Flipkart has pioneered services such as Cash on Delivery, No Cost EMI, Easy Returns, and UPI. These customer-centric innovations focus on enhancing digital payment offerings for all customers while making online shopping more accessible and affordable for millions of Indians.
For more information, please write to media@flipkart.com.
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World-Renowned Business Strategist Hirav Shah Welcomes GST Reform 2.0 as a Game Changer for India
GST
Dated:- 24-9-2025
PTI
Ahmedabad, 23rd September 2025: IndiaÂ’s economic landscape is set for a major transformation with the rollout of GST Reform 2.0. The reform, aimed at simplifying compliance and boosting growth, has drawn wide appreciation from business leaders. Among them, globally acclaimed Business Strategist Hirav Shah has lauded the initiative, calling it a landmark step toward building a transparent, competitive, and growth-driven economy.
Modi GovernmentÂ’s Vision and GST Reform 2.0
The Modi governmentÂ’s bold step with GST Reform 2.0 is being hailed as one of the most significant economic reforms in recent years. With the vision of simplifying compliance, boosting transparency, and accelerating growth, this initiative reflects the governmentÂ’s commitment to creating a business environment that truly empowers entrepreneurs and strengthens the economy. Global B

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cars to electric vehicles. This has a direct impact not only on consumers but also on employment, ancillary industries, and the overall manufacturing ecosystem. “The automobile sector thrives when pricing is competitive and predictable. GST 2.0 ensures that stability, encouraging people to spend more and companies to invest more,” Hirav Shah explains.
FMCG Growth and Innovation
FMCG, another sector deeply intertwined with the daily life of Indian consumers, is also expected to see significant gains. With simplified rates and reduced ambiguity in taxation, companies can optimize their pricing strategies, reach consumers more efficiently, and improve their margins. This, Hirav Shah believes, will create a win-win for both businesses and households. “When GST rates are clear and consistent, FMCG companies spend less time firefighting on compliance and more time innovating on products. That’s how an industry grows,” he adds.
Trust and Investor Confidence in the Economy
Hirav Shah f

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will ensure that the business cycle runs more smoothly and more quickly, which is vital for momentum,” says Hirav Shah.
About Hirav Shah
Hirav Shah is a Global Business Strategist, Game Changer, and Author of 19+ business strategy books. He is the founder of the worldÂ’s first Business Decision Validation Hub, trusted worldwide by entrepreneurs, corporates, entertainers, and investors. Recognized for turning confusion into clarity and ideas into execution, Hirav Shah has advised leaders across industries including real estate, entertainment, sports, fashion, technology, and finance.
Closing Note on Vision and Leadership
As the founder of the world’s first Business Decision Validation Hub, Hirav Shah has always emphasized that policies and reforms, while critical, are only part of the equation. What matters most is how entrepreneurs and business leaders align their strategies and execution plans with these changes. “Reforms alone don’t transform businesses—it’s about how entrepr

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GST registration restored after petitioner paid principal, interest and late fees; respondents to notify further dues within 15 days
Case-Laws
GST
The HC granted relief to the Petitioner seeking restoration of cancelled GST registration, noting petitioner has paid principal dues, interest and late fees and that analogous authorities favoured restoration where both revenue and taxable person benefit. The court declined to withhold relief merely because the revenue did not expressly consent, holding material facts align with precedents. The Respondents are directed to notify within 15 days of upload whether any further penalties or dues are payable; the Petitioner must remit any such demanded amounts within 15 days of receipt of that intimation. Petition disposed of on the stated terms.
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Department ordered to re-credit petitioner's Rs.23,32,278 ITC to electronic credit ledger within four weeks due to GST portal glitch
Case-Laws
GST
The HC directed the Respondent Department to re-credit the Petitioner's Input Tax Credit (ITC) of Rs. 23,32,278/- to the Petitioner's Electronic Credit Ledger within four weeks, permitting manual intervention if necessary, upon finding no dispute as to entitlement and that non-credit arose solely from a technical limitation of the GST portal preventing issuance of PMT-03. The court held that the refund cannot be withheld on account of the technical impediment and ordered immediate compliance with the re-crediting directive. The petition is disposed of accordingly.
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Department ordered to re-credit petitioner's Rs.23,32,278 ITC to electronic credit ledger within four weeks due to GST portal glitch
Case-Laws
GST
The HC directed the Respondent Department to re-credit the Petitioner's Input Tax Credit (ITC) of Rs. 23,32,278/- to the Petitioner's Electronic Credit Ledger within four weeks, permitting manual intervention if necessary, upon finding no dispute as to entitlement and that non-credit arose solely from a technical limitation of the GST portal preventing issuance of PMT-03. The court held that the refund cannot be withheld on account of the technical impediment and ordered immediate compliance with the re-crediting directive. The petition is disposed of accordingly.
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Order set aside and matter remitted for fresh adjudication for failure to apply Section 16(5) CGST Act
Case-Laws
GST
The HC held that the impugned order failed to apply sub-section (5) of Section 16 of the CGST Act, which was made effective from 1 July 2017 and prescribes that, notwithstanding sub-section (4), a registered person may claim input tax credit for invoices/debit notes relating to FY 2017-18 through FY 2020-21 in any return filed up to 30 November 2021. Because the authority did not consider the implications of s.16(5) when deciding the dispute between the anonymized petitioner and respondent, the HC set aside the decision and remitted the matter to the authority for fresh adjudication in light of s.16(5). The petition was disposed by remand.
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Breach of natural justice: proceedings under s.73 set aside; authority must hold fresh personal hearing and issue reasoned order
Case-Laws
GST
The HC found a breach of natural justice and non-application of mind in initiation of proceedings under s.73 of the GST Act, noting the personal-hearing date was fixed before the reply deadline and the impugned order was thereafter passed on a different date without any notice to the petitioner. The writ petition was allowed; the impugned orders were set aside and the matter remanded to the adjudicating authority. The authority is directed to afford the petitioner a reasonable opportunity of personal hearing and to pass a reasoned and speaking order within four weeks from today. The decision is guided by this Court's prior ruling on analogous procedural defects.
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Bail granted in alleged ₹40 crore GST input tax credit fraud; accused released on usual conditions after four months custody
Case-Laws
GST
The HC allowed the bail application and ordered release of the applicant subject to usual conditions. Although accused is charged with large-scale fraud exceeding Rs. 40 crores for alleged fraudulent availment of input tax credit on fabricated GST invoices, the court noted investigation is complete, the trial remains at the pre-charge evidence stage and prosecution relies predominantly on documentary and electronic evidence. The applicant had previously been enlarged on interim bail, cooperated with proceedings, has no antecedent criminal record and has endured aggregate custody exceeding four months. Balancing liberty interests and trial duration, and without expressing any opinion on merits, the bail petition was granted.
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Quashed seizure and proceedings where E-way bill and accepted delivery challan proved lawful issuance and no tax evasion
Case-Laws
GST
The HC allowed the petition and quashed the seizure order and related proceedings. The court found the E-way bill accompanied the conveyance and, although the delivery challan was not initially produced at interception, it was furnished prior to the seizure order and accepted by the first appellate authority as lawfully issued under the GST regime. No finding of tax evasion was recorded against the petitioner, and ownership of the excavator by the petitioner was undisputed. Because the statutory documents were validly issued and no evasion was shown, the impugned action was held vitiated and was set aside, with the petition accordingly allowed.
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Bail denied where s.70 statements, dual accounting and substantial GST evasion risk evidence tampering and witness intimidation
Case-Laws
GST
DSC denied the applicant's regular bail application. The court found that, notwithstanding the applicant's contention of custody prior to formal arrest, authorities furnished sufficient “reasons to believe”, grounds of arrest and statutory compliance under the CGST provisions, and relied on the SC (LB) pronouncement that CrPC provisions apply to GST arrests and that a Commissioner may authorise arrest on recorded reasons even absent a completed assessment order. Investigations remain at a crucial stage; incriminating statements under s.70 and evidence of dual accounting and substantial alleged tax evasion raise real risks of evidence tampering and witness intimidation. Having considered the gravity of the allegations and investigative imperatives, the court held the applicant failed to make out entitlement to bail.
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