After popcorn, now turn of donuts to get afflicted by ‘GSTitis’: Congress

After popcorn, now turn of donuts to get afflicted by ‘GSTitis’: CongressGSTDated:- 15-3-2025PTINew Delhi, Mar 15 (PTI) The Congress on Saturday took a swipe at the government over its implementation of differential GST rates, saying that after popcorn, i

After popcorn, now turn of donuts to get afflicted by 'GSTitis': Congress
GST
Dated:- 15-3-2025
PTI
New Delhi, Mar 15 (PTI) The Congress on Saturday took a swipe at the government over its implementation of differential GST rates, saying that after popcorn, it is now the turn of donuts to get afflicted by “GSTitis”.
Congress general secretary in-charge communications Jairam Ramesh cited a media report on X which stated that Singapore-based chain Mad Over Donuts is facing a Rs 100 crore tax notice for allegedly misclassifying its business and paying 5 per cent GST, claiming it is a restaurant service, as opposed to paying 18 per cent tax on bakery items.
“After popcorn, it is now the turn of donuts to get afflicted by GSTitis

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Anticipatory Bail Granted in GST Fraud Case Involving Fake Input Tax Credit to Multiple Taxpayers

Anticipatory Bail Granted in GST Fraud Case Involving Fake Input Tax Credit to Multiple TaxpayersCase-LawsGSTThe HC granted anticipatory bail to the applicant implicated in a case involving fake input tax credit allegedly passed to 14 taxpayers including

Anticipatory Bail Granted in GST Fraud Case Involving Fake Input Tax Credit to Multiple Taxpayers
Case-Laws
GST
The HC granted anticipatory bail to the applicant implicated in a case involving fake input tax credit allegedly passed to 14 taxpayers including the applicant's firm. The court applied established principles for bail consideration, including: nature and gravity of accusations, applicant's antecedents, flight risk, and potential malicious intent behind the accusation. While acknowledging that detailed examination of evidence should be avoided at this stage, the court allowed the application. The applicant, upon arrest or appearance in connection with the FIR registered with DCB Police Station, Rajkot City, shall be released on bail upon furnishing a personal bond with one surety of like amount, subject to fulfillment of imposed conditions.
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GST Registration Cannot Be Retrospectively Canceled Without Proper Notice and Evidence Under Section 29 of CGST Act

GST Registration Cannot Be Retrospectively Canceled Without Proper Notice and Evidence Under Section 29 of CGST ActCase-LawsGSTThe HC quashed the retrospective cancellation of GST registration under SS29 of CGST Act, 2017, finding procedural violations. N

GST Registration Cannot Be Retrospectively Canceled Without Proper Notice and Evidence Under Section 29 of CGST Act
Case-Laws
GST
The HC quashed the retrospective cancellation of GST registration under SS29 of CGST Act, 2017, finding procedural violations. Neither the SCN nor final order provided material evidence supporting the allegation under SS29(2)(e), nor did they notify the petitioner of intended retrospective cancellation. This procedural defect alone invalidated the action. The court clarified that authorities may continue proceedings regarding alleged fraudulent registration, provided the petitioner receives proper notice with supporting evidence. On time limitation, the court referenced Addichem Speciality LLP, confirming that condonation of delay depends on statutory provisions governing the remedy. The March 20, 2024 order was quashed insofar as it retrospectively canceled registration.
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Court Sets Aside Order on Excess Input Tax Credit Claims, Directs 25% Deposit of Disputed Taxes Within Four Weeks

Court Sets Aside Order on Excess Input Tax Credit Claims, Directs 25% Deposit of Disputed Taxes Within Four WeeksCase-LawsGSTThe HC set aside the impugned order dated 07.03.2024 concerning excess Input Tax Credit (ITC) claimed due to non-reconciliation of

Court Sets Aside Order on Excess Input Tax Credit Claims, Directs 25% Deposit of Disputed Taxes Within Four Weeks
Case-Laws
GST
The HC set aside the impugned order dated 07.03.2024 concerning excess Input Tax Credit (ITC) claimed due to non-reconciliation of information, including ITC from cancelled dealers, return defaulters, and tax non-payers. The Court directed the petitioner to deposit 25% of the disputed taxes determined in the impugned order within four weeks from receipt of the Court's order, as the petitioner had expressed willingness to pay this amount. Upon this condition being fulfilled, the impugned order was set aside and the petition was disposed of.
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Stipend Payments Through Training Program Coordinator Qualify as “Pure Agent” Transactions Under Rule 33, Exempt from GST

Stipend Payments Through Training Program Coordinator Qualify as “Pure Agent” Transactions Under Rule 33, Exempt from GSTCase-LawsGSTThe AAR ruled that the applicant, who coordinates on-the-job training programs between universities and industry partners,

Stipend Payments Through Training Program Coordinator Qualify as “Pure Agent” Transactions Under Rule 33, Exempt from GST
Case-Laws
GST
The AAR ruled that the applicant, who coordinates on-the-job training programs between universities and industry partners, acts as a “pure agent” under Rule 33 regarding stipend payments to trainees. The applicant functions merely as a conduit, receiving stipend amounts from industry partners and disbursing them in full to trainees without deductions. The AAR determined that the applicant satisfies all conditions of a pure agent, as it merely facilitates the payment process while the actual service is supplied by trainees to the industry partners. Consequently, the stipend amounts received by the applicant from industry partners and paid in full to trainees do not attract GST liability.
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Fish Finders Not Eligible for 5% Tax Rate as They Don’t Qualify as Essential Vessel Parts Under N/N. 1/2017

Fish Finders Not Eligible for 5% Tax Rate as They Don’t Qualify as Essential Vessel Parts Under N/N. 1/2017Case-LawsGSTThe AAR ruled that fish finders cannot be classified as parts of vessels under Chapter headings 8901, 8902, 8904, 8905, 8906, or 8907, a

Fish Finders Not Eligible for 5% Tax Rate as They Don't Qualify as Essential Vessel Parts Under N/N. 1/2017
Case-Laws
GST
The AAR ruled that fish finders cannot be classified as parts of vessels under Chapter headings 8901, 8902, 8904, 8905, 8906, or 8907, and therefore are not eligible for the reduced 5% tax rate under Sr.No.252 of N/N. 1/2017 Central Tax (Rate). The authority determined that while fish finders are manufactured for use on fishing vessels and other watercraft, vessels remain complete and functional without them. Unlike essential components integral to a vessel's operation, fish finders are auxiliary equipment. The AAR distinguished between classification cases under Central Excise Tariff and the present matter, which concerned whether the product constituted a vessel part for tax rate determination purposes.
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GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms Under Same PAN Number

GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms Under Same PAN NumberCase-LawsGSTHC quashed the show cause notice and demand raised against the petitioner (Jindal Communication) due to an erroneous assessment based on GST turnover d

GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms Under Same PAN Number
Case-Laws
GST
HC quashed the show cause notice and demand raised against the petitioner (Jindal Communication) due to an erroneous assessment based on GST turnover discrepancies. The Court determined that the respondent authorities could not dispute the petitioner's explanation that the alleged turnover difference resulted from two separate firms (Jindal Communication and Jindal Marketing Company) being registered under the same PAN number. The authorities had incorrectly attributed the combined turnover to a single entity, leading to an unsustainable demand. The petition was accordingly allowed, invalidating both the notice and subsequent assessment order.
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Assessment Orders Nullified After Tax Officer Denied Requested Personal Hearing, Violating Natural Justice Principles

Assessment Orders Nullified After Tax Officer Denied Requested Personal Hearing, Violating Natural Justice PrinciplesCase-LawsGSTThe HC set aside assessment orders due to violation of principles of natural justice, as the Assessing Officer failed to grant

Assessment Orders Nullified After Tax Officer Denied Requested Personal Hearing, Violating Natural Justice Principles
Case-Laws
GST
The HC set aside assessment orders due to violation of principles of natural justice, as the Assessing Officer failed to grant personal hearing despite the petitioner's request in their reply notice. The Court held that when an assessee opts for personal hearing in their reply, the Assessing Officer must grant it, even if “no” was marked in the form. Following precedent from Assistant Commissioner of State Tax v. Commercial Steel Limited, the Court determined that writ petitions are maintainable against assessment orders when principles of natural justice are violated. The matter was remitted back to the Assessing Officer with specific direction to verify the bank realization certificate uploaded in the GST portal.
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60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandatory for Filing Returns

60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandatory for Filing ReturnsCase-LawsGSTThe HC held that the 60-day limitation period under Section 62(2) of the GST Act is directory rather than mandatory. Where a registered person fails to

60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandatory for Filing Returns
Case-Laws
GST
The HC held that the 60-day limitation period under Section 62(2) of the GST Act is directory rather than mandatory. Where a registered person fails to file returns within the prescribed timeframe, resulting in best judgment assessment orders, the right to file returns cannot be denied merely because the 60-day period has elapsed. If the taxpayer demonstrates valid reasons beyond their control for the delay, such delay can be condoned upon application. The petitioner was directed to file a delay condonation application within 15 days, which the second respondent must consider on merits before permitting revised returns. The petition was accordingly disposed of.
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Improper GST Notice Service Through Portal Only Violates Natural Justice Under Section 161 of GST Act

Improper GST Notice Service Through Portal Only Violates Natural Justice Under Section 161 of GST ActCase-LawsGSTThe HC set aside orders passed under Section 161 of the Tamil Nadu/Central Goods and Service Tax Act, 2017 due to violation of natural justice

Improper GST Notice Service Through Portal Only Violates Natural Justice Under Section 161 of GST Act
Case-Laws
GST
The HC set aside orders passed under Section 161 of the Tamil Nadu/Central Goods and Service Tax Act, 2017 due to violation of natural justice principles. The Department failed to serve notices through physical means, instead making them available only in the GST Portal under “View of additional notices and orders” column, which petitioner was unaware of. The Court determined the impugned orders were passed ex parte without affording the petitioner opportunity of hearing. The matters were remanded to the first respondent for fresh consideration with direction to provide proper notice and hearing opportunity to the petitioner.
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GST Appeal Rejection Overturned: Small Business Owner Gets Second Chance Despite Form Error and 19-Day Delay

GST Appeal Rejection Overturned: Small Business Owner Gets Second Chance Despite Form Error and 19-Day DelayCase-LawsGSTThe HC quashed the order rejecting the petitioner’s GST appeal due to time limitation. Despite the petitioner erroneously writing “NA”

GST Appeal Rejection Overturned: Small Business Owner Gets Second Chance Despite Form Error and 19-Day Delay
Case-Laws
GST
The HC quashed the order rejecting the petitioner's GST appeal due to time limitation. Despite the petitioner erroneously writing “NA” in the delay explanation section of GST APL-04 form, the Court found no lack of bona fide, noting the petitioner had made the required pre-deposit of Rs. 10,900/- when filing the appeal. Considering the petitioner's status as a small businessman, the 19-day delay, and that no advantage was gained by filing a belated appeal, the Court directed the appellate authority to allow the petitioner to file a condonation of delay application, thereby providing an opportunity for the appeal to be heard on merits.
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GST Registrations Restored After Cancellation Orders Set Aside for Procedural Violations Under Section 29(2)

GST Registrations Restored After Cancellation Orders Set Aside for Procedural Violations Under Section 29(2)Case-LawsGSTThe HC set aside orders cancelling GST registrations under CGST/SGST Acts 2017, finding procedural violations by the Proper Officer. Th

GST Registrations Restored After Cancellation Orders Set Aside for Procedural Violations Under Section 29(2)
Case-Laws
GST
The HC set aside orders cancelling GST registrations under CGST/SGST Acts 2017, finding procedural violations by the Proper Officer. The court determined that cancellation under Section 29(2) requires proper notice and meaningful opportunity for hearing per Rule 22, not mere formality. Despite petitioners' failure to respond to show cause notices, the impugned orders erroneously referenced non-existent replies, rendering the proceedings defective. While revocation applications were time-barred (exceeding 270 days under Rule 23), the court intervened due to jurisdictional errors. The registrations were restored with conditions, including extended deadlines for filing annual returns except for 2024-2025, which remains governed by Section 44 requirements.
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Customs Order Set Aside: Authority Failed to Consider Reply to Show Cause Notices, Violating Natural Justice Principles

Customs Order Set Aside: Authority Failed to Consider Reply to Show Cause Notices, Violating Natural Justice PrinciplesCase-LawsGSTThe HC set aside the impugned Order-in-Original due to procedural irregularities that violated principles of natural justice

Customs Order Set Aside: Authority Failed to Consider Reply to Show Cause Notices, Violating Natural Justice Principles
Case-Laws
GST
The HC set aside the impugned Order-in-Original due to procedural irregularities that violated principles of natural justice. The order had incorrectly proceeded on the premise that the petitioner had not filed any reply to the Show Cause Notices, when in fact a response had been submitted. This factual error constituted a fundamental breach of procedural fairness, as the adjudicating authority failed to consider the petitioner's submissions before reaching its determination. The writ petition was accordingly allowed, invalidating the original order.
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R’than Assembly passes GST Amendment Bill by voice vote

R’than Assembly passes GST Amendment Bill by voice voteGSTDated:- 12-3-2025PTIJaipur, Mar 12 (PTI) The Rajasthan Assembly on Wednesday passed the Rajasthan Goods and Services Tax (Amendment) Bill-2025 by voice vote amid a walkout staged by the Opposition

R'than Assembly passes GST Amendment Bill by voice vote
GST
Dated:- 12-3-2025
PTI
Jaipur, Mar 12 (PTI) The Rajasthan Assembly on Wednesday passed the Rajasthan Goods and Services Tax (Amendment) Bill-2025 by voice vote amid a walkout staged by the Opposition Congress.
Deputy Chief Minister Diya Kumari presented the bill in the House, and it was passed by voice vote.
She said that the passage of this bill would bring continuity to the tax collection system, and along with the revenu

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Minor Typographical Errors in Tax Invoices and E-way Bills Don’t Justify Harsh Penalties Under CGST Act Section 129(1)(b)

Minor Typographical Errors in Tax Invoices and E-way Bills Don’t Justify Harsh Penalties Under CGST Act Section 129(1)(b)Case-LawsGSTThe HC ruled that when a taxpayer produces tax invoices and e-way bills with minor typographical errors (such as incorrect

Minor Typographical Errors in Tax Invoices and E-way Bills Don't Justify Harsh Penalties Under CGST Act Section 129(1)(b)
Case-Laws
GST
The HC ruled that when a taxpayer produces tax invoices and e-way bills with minor typographical errors (such as incorrect vehicle number HR-46C-4623 instead of HR-58C-4623), goods should be released under Section 129(1)(a) rather than 129(1)(b) of the CGST Act. Following precedent established in Halder Enterprises v. State of U.P. & others and the circular dated 31.12.2018, the Court held that when documents establish ownership despite minor errors, penalties under Section 129(1)(b) are inappropriate. The authorities were directed to expedite the release of goods under Section 129(1)(a). Petition allowed.
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Assessment Orders Under GST Section 73(9) Quashed as Target Company Ceased to Exist After Merger

Assessment Orders Under GST Section 73(9) Quashed as Target Company Ceased to Exist After MergerCase-LawsGSTThe HC quashed three assessment orders issued under Section 73(9) of the GST Act against MVIL, as they were passed after MVIL had already merged wi

Assessment Orders Under GST Section 73(9) Quashed as Target Company Ceased to Exist After Merger
Case-Laws
GST
The HC quashed three assessment orders issued under Section 73(9) of the GST Act against MVIL, as they were passed after MVIL had already merged with the petitioner company and ceased to exist. Following the Supreme Court's precedent in Maruti Suzuki India Limited and Delhi High Court's ruling in HCL Infosystems Ltd., the court held that proceedings against a non-existent entity are fundamentally invalid. The court determined that Section 87 of the GST Act does not permit continuation of proceedings against an entity that has legally ceased to exist due to merger. The assessment orders dated 29.11.2023, 27.04.2024, and 26.08.2024 were accordingly set aside.
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GST Proceedings Revived: Court Allows Filing of Objections to Show Cause Notice Under Section 73 Due to Medical Grounds

GST Proceedings Revived: Court Allows Filing of Objections to Show Cause Notice Under Section 73 Due to Medical GroundsCase-LawsGSTThe HC allowed the petition by remanding the matter back to the stage of filing objections to the show cause notice issued u

GST Proceedings Revived: Court Allows Filing of Objections to Show Cause Notice Under Section 73 Due to Medical Grounds
Case-Laws
GST
The HC allowed the petition by remanding the matter back to the stage of filing objections to the show cause notice issued under Section 73 of GST Act. Despite the petitioner's appeal being rejected solely on grounds of delay, the Court determined it retained jurisdiction to examine the ex-parte order. The Court found that the petitioner's inability to participate in the original proceedings was justified by documented medical evidence of heart ailment requiring surgery. Following precedent established in M/S. CHAMARAJNAGAR TALUK MSPC, the Court held that the petitioner deserved an opportunity to participate in the proceedings by filing objections to the show cause notice.
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GST Show Cause Notices Uploaded Only on Portal Without Physical Service Violates Natural Justice Principles

GST Show Cause Notices Uploaded Only on Portal Without Physical Service Violates Natural Justice PrinciplesCase-LawsGSTThe HC set aside the impugned order dated 28.08.2024 due to violation of principles of natural justice. The respondents had uploaded sho

GST Show Cause Notices Uploaded Only on Portal Without Physical Service Violates Natural Justice Principles
Case-Laws
GST
The HC set aside the impugned order dated 28.08.2024 due to violation of principles of natural justice. The respondents had uploaded show cause notices only on the GST Portal under “Additional Notice” tab without physical service, which went unnoticed by the petitioner. Although the petitioner's former consultant filed a reply on 20.06.2024, the respondents passed an order raising tax/interest/penalty demands without providing an opportunity for the petitioner to present their case. The petitioner only became aware of the rejection of their reply on 04.01.2025 when receiving a notice dated 02.01.2025. The Court remanded the matter to the first respondent for fresh consideration, allowing the petition.
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IGST Refund Ordered for Zero-Rated Supply as Departmental Circulars Cannot Override Rule 96 of CGST Rules

IGST Refund Ordered for Zero-Rated Supply as Departmental Circulars Cannot Override Rule 96 of CGST RulesCase-LawsGSTThe HC directed the refund of IGST paid under Section 16(3) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules for zer

IGST Refund Ordered for Zero-Rated Supply as Departmental Circulars Cannot Override Rule 96 of CGST Rules
Case-Laws
GST
The HC directed the refund of IGST paid under Section 16(3) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules for zero-rated supply. The court determined that departmental circulars cannot override Rule 96, relying on precedent established in Amit Cotton Industries (Gujarat HC). The court ordered the respondent to refund Rs. 12,72,827 with applicable interest to the petitioner within eight weeks from receipt of the order. The petition was allowed, confirming that administrative circulars cannot supersede statutory rules governing IGST refund procedures for zero-rated supplies.
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Appellate Authority Wrong to Reject GST Appeal When 10% Tax Deposit Made Within Limitation Period Under Section 107

Appellate Authority Wrong to Reject GST Appeal When 10% Tax Deposit Made Within Limitation Period Under Section 107Case-LawsGSTThe HC held that the Appellate Authority erroneously rejected appellant’s appeal under Section 107 of the 2017 Act. While the ap

Appellate Authority Wrong to Reject GST Appeal When 10% Tax Deposit Made Within Limitation Period Under Section 107
Case-Laws
GST
The HC held that the Appellate Authority erroneously rejected appellant's appeal under Section 107 of the 2017 Act. While the appellant did not deposit the required 10% tax amount simultaneously with filing the appeal, they did make the payment within five days, which was still within the statutory limitation period prescribed by Section 107(1). The Court determined that Section 107(6)(b) should receive liberal interpretation, and when statutory deposit is made within the overall limitation period, it satisfies the requirement of deposit “along with appeal.” Since both the appeal filing and statutory deposit occurred within the prescribed limitation period, the appeal should have been considered on its merits rather than dismissed on technical grounds. Petition allowed.
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GST official suicide: Wife claims ‘immense work pressure’

GST official suicide: Wife claims ‘immense work pressure’GSTDated:- 11-3-2025PTINoida, Mar 11 (PTI) The wife of the deputy commissioner of GST posted in Ghaziabad, who allegedly committed suicide, claimed that her husband was under “immense work pressure”

GST official suicide: Wife claims 'immense work pressure'
GST
Dated:- 11-3-2025
PTI
Noida, Mar 11 (PTI) The wife of the deputy commissioner of GST posted in Ghaziabad, who allegedly committed suicide, claimed that her husband was under “immense work pressure” and added that he did not have stage four cancer, police said on Tuesday.
According to police, the incident took place in Apex Athena Society on Monday when Sanjay Singh (59), who worked in the Goods and Services Tax (GST) Dep

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Incomplete Job Work Challans Justify GST Penalty Under Section 129 for Goods Found at Undocumented Destination

Incomplete Job Work Challans Justify GST Penalty Under Section 129 for Goods Found at Undocumented DestinationCase-LawsGSTThe HC upheld tax and penalty under GST Act Section 129 after goods were found at a different destination than documented. The court

Incomplete Job Work Challans Justify GST Penalty Under Section 129 for Goods Found at Undocumented Destination
Case-Laws
GST
The HC upheld tax and penalty under GST Act Section 129 after goods were found at a different destination than documented. The court determined that the petitioner failed to comply with Rule 55 requirements for issuing proper job work challans. Upon examining the challan produced by the ACSC, the court noted it lacked several mandatory descriptions prescribed under Rule 55. This incomplete documentation constituted a clear contravention of the Rules. The court rejected the petitioner's argument that the proceedings were arbitrary, finding that the violation of Rule 55 justified the tax and penalty imposition under Section 129 of the GST Act. Petition dismissed.
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Petitioner Granted Bail After 4-Year Incarceration: Court Reduces Onerous Conditions Under Section 167(2) CrPC and Section 479 BNSS

Petitioner Granted Bail After 4-Year Incarceration: Court Reduces Onerous Conditions Under Section 167(2) CrPC and Section 479 BNSSCase-LawsGSTThe HC granted bail to the petitioner who had been incarcerated for over 4 years despite being eligible for defa

Petitioner Granted Bail After 4-Year Incarceration: Court Reduces Onerous Conditions Under Section 167(2) CrPC and Section 479 BNSS
Case-Laws
GST
The HC granted bail to the petitioner who had been incarcerated for over 4 years despite being eligible for default bail under Section 167(2) of CrPC (now Section 187(3) of BNSS). The Court held that imposing onerous conditions like surety bonds of Rs. 1.10 crore and a bank guarantee of Rs. 55 lakhs was antithetical to principles of justice and fairness. The Court emphasized that default bail is not merely a statutory right but flows from the fundamental right to life and liberty under Article 21. Additionally, the petitioner qualified for release under Section 479 of BNSS having served detention exceeding one-third of the maximum prescribed sentence. The petitioner was ordered released on bail upon furnishing bonds of Rs. 50,000 with one surety.
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GST Adjudication Orders Quashed: Section 74 Proceedings Conducted Without Personal Hearing Violate Natural Justice

GST Adjudication Orders Quashed: Section 74 Proceedings Conducted Without Personal Hearing Violate Natural JusticeCase-LawsGSTThe HC quashed adjudication orders passed under s.74 of the Jharkhand GST Act, 2017, as they were issued without granting the pet

GST Adjudication Orders Quashed: Section 74 Proceedings Conducted Without Personal Hearing Violate Natural Justice
Case-Laws
GST
The HC quashed adjudication orders passed under s.74 of the Jharkhand GST Act, 2017, as they were issued without granting the petitioner an opportunity for personal hearing, violating principles of natural justice. The court noted that state tax authorities continue to conduct proceedings in disregard of mandatory statutory provisions, resulting in potential revenue loss. Despite previous directions in M/s. Godavari Commodities Limited (2022) instructing the Commissioner to issue guidelines on proper procedures, compliance was lacking. The court allowed both writ petitions with costs, quashing the impugned adjudication orders dated 05.06.2024 and 10.07.2024, and remanded the matter for fresh consideration following proper procedure.
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Fruit Juice-Based Drinks Correctly Classified Under Tariff Item 2202 99 20, Not 2202 10 90; Section 74 Penalties Set Aside

Fruit Juice-Based Drinks Correctly Classified Under Tariff Item 2202 99 20, Not 2202 10 90; Section 74 Penalties Set AsideCase-LawsGSTHC determined the petitioner’s products were correctly classified under Tariff Item 2202 99 20 as “fruit pulp or fruit ju

Fruit Juice-Based Drinks Correctly Classified Under Tariff Item 2202 99 20, Not 2202 10 90; Section 74 Penalties Set Aside
Case-Laws
GST
HC determined the petitioner's products were correctly classified under Tariff Item 2202 99 20 as “fruit pulp or fruit juice-based drinks” rather than under 2202 10 90 as “waters containing added sugar or flavoured.” The court held that classification depends on the dominant nature of the product, with the presence of fruit juice attributing essential character to the beverage. The Revenue failed to discharge its burden of proof by not providing alternative test reports. The court set aside penalties under Section 74 of CGST Act, finding no evidence of willful suppression or fraud. Interest levied under Section 50 was also invalidated, and the court clarified that post-October 2021 tax notifications could not be applied retrospectively.
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