Goods and Services Tax

Writ against GST show cause notice dismissed, assessees directed to pursue statutory remedy on classification dispute
Case-Laws
GST
The HC dismissed the writ petitions challenging the show cause notice on GST classification, holding them non-maintainable in view of the efficacious alternative statutory remedy. It was held that the proper Adjudicating Authority had issued the notice, and the case did not disclose either lack of jurisdiction or violation of natural justice to justify writ

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Paisabazaar Deepens Retail Reach in NCR, will offer Udyam and GST Services for Small Businesses
GST
Dated:- 27-11-2025
PTI
Gurugram, Haryana, India (NewsVoir) Furthering its mission to enable underserved consumers to access financial products and make informed choices, Paisabazaar has introduced Udyam registration, GST registration, and GST filing services across its retail stores. These services are aimed at self-employed individuals—one of the most credit-challenged segments—who often face barriers arising from inadequate documentation, insufficient financial records, and limited familiarity with digital channels.
At these stores, trained experts would provide consumers with expert advice, curated recommendations accordi

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consumers can walk in and also explore various credit options, such as business loans, personal loans, home loans, etc., at these stores and get end-to-end assistance in choosing the right option for their credit requirements.
In addition to these services, consumers visiting Paisabazaar retail stores can check their free credit score and explore the best available loan and credit offers. Trained experts also assist them in understanding their credit profile, improving their credit health, and making better financial decisions.
Currently, Paisabazaar retail stores are operational in Gurugram (Jail Road), Noida (Sector 15) and New Delhi (Lajpat Nagar), where consumers can avail Udyam, Aadhaar and GST registration, along with expert assi

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GST rate rationalisation boosts consumption; economy to maintain growth momentum: FinMin report
GST
Dated:- 27-11-2025
PTI
New Delhi, Nov 27 (PTI) The GST rate rationalisation gave a “measurable” boost to consumption, and the Indian economy is on a stable footing to navigate risks and maintain growth momentum through the current fiscal, a finance ministry report said on Thursday.
The Finance Ministry's Monthly Economic Review for October said that with inflationary pressures easing and recent tax reforms boosting household disposable incomes, the near-term consumption outlook appears increasingly positive.
Retail inflation has reached an all-time low in the current series, dropping to 0.25 per cent in October 2025, down from

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re evident over the next two quarters,” it added.
Effective September 22, the GST rates on about 375 items were slashed, making mass consumption items cheaper. Also, GST rates of 5, 12, 18, and 28 per cent have been clubbed into two rates of 5 per cent and 18 per cent, resulting in a reduced price of 99 per cent of daily use items.
The finance ministry report said the external environment remains characterised by elevated trade policy uncertainty, though global pressures have moderated relative to earlier peaks.
With regard to growth prospects, it said that various independent economic assessments place real GDP growth for Q2 FY26 in the range of 7–7.5 per cent, indicating continued strength in underlying economic activity.
Overal

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sustained public capital expenditure, and firming rural and urban demand places the economy on a stable footing, positioning it to navigate emerging risks and preserve its growth momentum through the remainder of FY26,” said the Monthly Economic Review.
The report said that corporate performance remained healthy during the month, with sustained profitability and stable balance sheets. Domestic financial markets continue to draw strength from firm institutional participation.
The report called for structural reforms to sustain and accelerate job creation in the economy.
In a bid to reform the labour markets, the Government of India has implemented 4 Labour Codes: the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on

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Delay in Section 107 CGST appeals, refunds violates one-year limit; authority ordered to decide by 10 January 2026
Case-Laws
GST
The HC held that the prolonged non-disposal of statutory appeals filed in 2021, 2022, and 2023 under Section 107 of the CGST Act, 2017, and consequential delay in refund, was contrary to the statutory mandate requiring disposal within one year. Observing that such undue delay and blocking of refunds adversely affects business, the HC directed the Appellate Aut

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GST registration cancellation without reasons violates natural justice; mechanical orders set aside, registration restored under Section 29 CGST Act
Case-Laws
GST
The HC held that the cancellation of the petitioner's GST registration violated principles of natural justice, as the SCN was devoid of reasons and the Adjudicating Authority failed to consider the petitioner's timely replies and supporting documents. The HC found the orders of the Adjudicating Authority to be mechanical, temp

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Negative blocking of ITC beyond available credit held ultra vires Rule 86A; excess electronic ledger block quashed
Case-Laws
GST
HC examined the challenge to negative blocking of ITC in the petitioner's electronic credit ledger beyond the credit actually available on the relevant date. Relying on its earlier ratio in Rawman Metal & Alloyes and concurring with views of other HCs that negative blocking is ultra vires Rule 86A, the HC held the impugned communication/order invalid to the ex

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Single appeal allowed under Section 107 CGST Act against consolidated DRC-07 demand order spanning multiple financial years
Case-Laws
GST
HC adjudicated a writ petition challenging a consolidated SCN (DRC-07) and resultant common order dated 3 February 2025 covering multiple financial years under CGST. HC held that, notwithstanding the multi-year demand, a single, common order permits the assessee (Petitioner) to file one consolidated statutory appeal under Section 107 CGST Act before t

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Writ Petition Rejected: GST S.73 Order Challenge Barred for Bypassing S.107 Appeal and Limitation under Arts.226/227
Case-Laws
GST
The HC dismissed the writ petition filed by A against the adjudication order passed under S.73 of the GST Act on the ground of non-maintainability. It held that a statutory appellate remedy under S.107 was available and the appellate authority's power to condone delay is strictly confined to an additional thirty days beyond the initial three-month limitation

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Pre-deposit already paid under protest held sufficient, appeal restored and remanded for decision on merits
Case-Laws
GST
HC allowed the writ petition, holding that the appellate authority (R-1) had erred in dismissing the petitioner's appeal for alleged non-compliance with the mandatory 10% pre-deposit requirement. HC held that the amount already deposited by the petitioner under protest constituted sufficient compliance with the statutory pre-deposit condition and ought to have been r

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Relief Denied Under Art. 226 for GST Fraud Scheme Despite s.68 and r.138 Compliance; Costly Seizure Upheld
Case-Laws
GST
HC held that, although the procedural requirements under s.68 and r.138 CGST Rules for movement of goods were ostensibly complied with and the vehicle was no longer in transit, the petitioner's conduct disentitled it to equitable relief under Art. 226. The record established that the petitioner, in collusion with others, had devised a systematic scheme to defraud the

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Assessment under AGST Section 73 quashed for no proper show cause; DRC-01 summary not valid notice under Rule 142
Case-Laws
GST
HC held that the assessment proceedings under Section 73 of the AGST Act, 2017 were vitiated for violation of principles of natural justice, as no proper and prior show cause notice under Section 73(1) was issued to the petitioner. Service of only a Summary of Show Cause Notice in Form GST DRC-01 and an Attachment to Determination of Tax was held not to satisfy

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Allahabad HC slams GST authorities for cancelling registration without assigning reasons
GST
Dated:- 26-11-2025
PTI
Prayagraj (UP), Nov 26 (PTI) The Allahabad High Court has come down heavily on GST authorities for passing frequent orders for the cancellation of the GST registration of traders without assigning reasons.
The court has said that such action of the authorities amount to announcing an “economic death” of a business entity as the cancellation orders passed in such a casual manner inflict disproportionate hardship on traders and disrupt legitimate business activity.
The court has highlighted that depriving a dealer of this statutory lifeline, without assigning reasons or affording an adequate opportunity to rectify

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le opportunity in such matters, so that similar lapses are not repeated,” the bench said.
The petitioner had challenged the October 15 order. Prior to this, a show-cause notice was issued alleging wrongful availing and passing on of bogus input tax credit in violation of section 16 of the Goods and Services Tax (GST) Act.
The court took strong exception to the manner in which the officer had exercised powers under the GST regime.
In this backdrop, the court observed that merely stating that a reply is “not satisfactory” reveals only the conclusion of the authority and not the reasoning that led to that conclusion, thereby failing the minimum standard of a reasoned administrative order.
The court remarked that the officer had acted “care

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India's eco growth to remain robust; GST reform to help cushion adverse impact of US tariffs: IMF
GST
Dated:- 26-11-2025
PTI
New York/Washington, Nov 26 (PTI) India's economy is estimated to grow at 6.6 per cent in 2025-26, the International Monetary Fund said, noting that the Goods and Services Tax reforms are likely to help cushion the country from the adverse impact of the 50 per cent tariffs imposed by the US.
“India’s economy has continued to perform well. Following the economic growth of 6.5 per cent in fiscal year 2024/25, real GDP expanded by 7.8 per cent in the first quarter of fiscal year 2025/26,” the IMF said in a statement after its Executive Board completed an annual assessment for India.
The International Monetary Fund (IMF) said that looking ahead, India’s ambition to become an advanced economy can be supported by advancing comprehensive structural reforms that enable higher potential growth.
Despite external headwinds, growth is expected to remain ro

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ely impact rural consumption and reignite inflationary pressures, it added.
Headline inflation is projected to remain well contained, reflecting the one-off effect of the GST reform and continued benign food prices. “Headline inflation has declined markedly, driven by subdued food prices”, the IMF said.
It noted that the financial and corporate sectors have remained resilient, supported by adequate capital buffers and multi-year low non-performing assets. Fiscal consolidation has advanced, and the current account deficit has been contained, supported by resilient service exports.
IMF Executive Directors commended India's strong economic performance and resilience, which has benefited from sound macroeconomic policies and reforms. Amid high uncertainty, the Directors called for continued sound policies and noted that accelerated implementation of structural reforms will be critical to maintain stability and support India’s ambition of becoming an advanced economy.
They concurred w

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uld likely be scope for further monetary easing amid benign inflation dynamics. They broadly recommended continued efforts to enhance monetary transmission, as well as greater exchange rate flexibility to help the Indian economy absorb external shocks, with interventions aimed at addressing disorderly market conditions consistent with the integrated policy framework.
The IMF underscored that comprehensive structural reforms are critical to support India’s economic development.
Directors welcomed the recent labour market reforms and encouraged the authorities to enhance human capital and female labour force participation, continue with the public investment push, and strengthen the business environment.
They stressed that the deepening of trade integration can bolster India’s competitiveness and attract FDI. Investment in R&D and fostering innovation will also help support productivity-driven development. Advancing the green transition supported by greater access to concessional

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Non-speaking GST registration cancellation quashed for violating natural justice; matter remitted for fresh decision with reasons
Case-Laws
GST
HC set aside the impugned order cancelling the GST registration of A and allowed the writ petition. The Court held that the cancellation order was a non-speaking order, as the proper officer rejected A's explanation merely stating it was “not satisfactory” without disclosing any reasons, violating fundamental principles of natural justice and pr

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Writ challenge to GST assessment remanded, appeal delay condoned on 10% cash deposit under Section 107
Case-Laws
GST
HC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form GST DRC-01. The statutory limitation under Section 107 of the GST enactments for filing an appeal had expired by the time the petition was instituted. Noting earlier precedents where delayed challenges led to remand on conditions of

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Appeal under GST s.74 wrongly dismissed as time-barred without verifying actual portal upload date of order
Case-Laws
GST
HC held that the appellate authority erred in dismissing the appeal as time-barred without ascertaining the actual date of uploading/communication of the order passed under s.74 on the GST portal. The authority's reliance on a general assumption that orders are reflected “in no time” at the registered taxpayer's end, without any specific inquiry or material to dispro

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Question of converting arrest warrants to bailable warrants under s.70(2) CrPC, s.72(2) BNSS sent to Larger Bench
Case-Laws
GST
The HC, dealing with a petition under s.70(2) Cr.P.C. seeking conversion of arrest warrants into bailable warrants in an alleged large-scale tax evasion case, noted conflicting views of different Co-ordinate Benches on the scope of such power in economic and heinous offences. Observing absence of a settled legal position and the need for uniformity, the HC refr

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Refund appeal remanded for fresh decision after violation of natural justice under s.13(3)-(13) IGST Act
Case-Laws
GST
HC examined challenge to an appellate order setting aside a refund sanction relating to alleged zero-rated export of services under the IGST Act, 2017. HC held that the appellate authority had acted in violation of principles of natural justice, having failed to apply its mind or record adequate reasons, particularly regarding classification of services as exports and t

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GST appeal delay condoned due to portal access issues, matter remanded on deposit of Rs 15,000 costs
Case-Laws
GST
HC held that dismissal of the petitioners' appeal as time-barred was unsustainable in view of technical difficulties in accessing adjudication orders on the GST portal, particularly where the order was uploaded under the “View Additional Notices and Orders” tab. Relying on similar precedents, HC directed that the petitioners be accorded identical treatment and that the dela

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Refund of unutilised GST Compensation Cess ITC on coal for zero-rated exports allowed; Section 11(2) proviso inapplicable
Case-Laws
GST
The HC held that unutilised input tax credit of GST Compensation Cess paid on coal, used in manufacture of goods exported on payment of IGST as zero-rated supplies, is refundable. It reiterated that when zero-rated supplies are made with payment of IGST, and no Compensation Cess is leviable on the finished goods, the assessee cannot utilise the input ta

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Supplying fitted assets on hire treated as mixed supply, taxable at 18% GST under serial no.17(viii).
Case-Laws
GST
AAR held that the applicant's activity of supplying fitted assets on hire to occupants of a building constitutes leasing or renting services, as the applicant remains the legal owner and only grants access to utilities without transfer of possession. The installed assets, having become integral to the building, lose their character as movable goods; therefore, the supply i

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AAR: Training services to state-controlled society taxable; Entry 72, Entry 3B exemptions inapplicable; full ITC allowed
Case-Laws
GST
AAR held that services rendered by the applicant to the recipient-society are not exempt under Entry 72 of Notif. No. 12/2017-CT (Rate) because the recipient, though under administrative control and funding of the State, is a separate legal entity registered as a society and cannot be treated as the Central/State Government or a Government Department. It

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GST exemption for solid waste management to Governmental Authority under Entry 3B of Notification 12/2017-CT (Rate)
Case-Laws
GST
AAR held that the applicant's activities of collection, handling, storage, transportation, processing, bundling and final disposal of non-recyclable plastic waste supplied to a State-owned company (CKCL) constitute “solid waste management” services. AAR further held that CKCL, being a public limited company with 100% equity owned and controlled by the State G

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GST AAR: advances not time of supply; single tax invoice, receipt vouchers only under s12(2)(a), s31(3)(d), Rules 46/50
Case-Laws
GST
AAR held that, for supplies of goods, time of supply for a registered person not under composition is mandatorily determined under s.12(2)(a) CGST Act, as modified by Notif. 66/2017, i.e., on the earlier of the date of issue of invoice or the last date on which the invoice is required to be issued, and not on the date of receipt of advance. The applicant

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Educational institution status confirmed; HDC & BM and JDC course fees fully exempt from GST under Entry 66(a).
Case-Laws
GST
AAR held that the applicant qualifies as an “educational institution” under the relevant GST exemption notification, as it imparts structured education through prescribed curriculum, qualified faculty, and formal evaluation leading to diplomas recognized under Kerala Co-operative Law. The services rendered by the applicant to its students enrolled in HDC & BM and

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