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The Ahmedabad CESTAT's decision reinforces the legal principle that adjudication orders must strictly adhere to the scope of the initial show cause notice. This ruling highlights the importance of ensuring that parties are adequately informed and that leg

TO curb frauds in Goods and Services Tax (GST) and increase compliance, the GST formations, under the Central Board of Indirect Taxes and Customs (CBIC) and the State/UT Governments

The gross GST revenue collected in the month of October, 2023 is Rs 1,72,003 crore out of which Rs 30,062 crore is CGST, Rs 38,171 crore is SGST, Rs 91,315 crore (including Rs 42,127 crore collected on import of goods) is IGST and Rs 12,456 crore

Being the premier Intelligence and Investigating Agency of GST tax evasion across the country, the Directorate General of GST Intelligence (DGGI) had initiated a Special Drive against the practice of claiming fake Input Tax Credit (ITC)

In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory

In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act

GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers.

The 52nd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today.

The Government vide Notification No. 38/2023 – Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed in GSTR-3B.

GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal.

The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on import of goods) and cess is ₹11,613 crore

GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download functionality.

GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories.

It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.

The gross GST revenue collected in the month of August, 2023 is ₹1,59,069 crore of which CGST is ₹28,328 crore, SGST is ₹35,794 crore, IGST is ₹83,251 crore (including ₹43,550 crore collected on import of goods)

Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B

Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters

As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” scheme.

GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.

This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.

his Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.

To access the detailed advisory, please follow the link below.

The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via video conferencing in New Delhi today.

The gross GST revenue collected in the month of July, 2023 is ₹1,65,105 crore of which CGST is ₹29,773 crore, SGST is ₹37,623 crore, IGST is ₹85,930 crore (including ₹ 41,239 crore collected on import of goods) and cess is ₹11,779 crore

The monthly average gross GST collection for the FYs 2021-22 & 2022-23 have shown 30% and 22% year on year growth respectively. This was stated by Union Minister for State for Finance Shri Pankaj Chudhary in a written reply to a question in Lok Sabha.

The Meerut Zonal Unit of Directorate General of GST Intelligence (DGGI) unearthed two major fake billing rackets involving 246 shell/fake entities, which have passed on fraudulent ITC of Rs. 557 crore.

GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal.

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given below

GSTN is pleased to inform that the functionality for geocoding the principal place of business address is now live for all States and Union territories.

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given.

Grievance Redressal Mechanism for processing of application for GST registration

Timely production of records/information for audit

Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

Instructions for processing of applications for GST registration

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

Central Goods and Services Tax (Second Amendment) Rules, 2025

Seeks to amend Notification No. 02/2017-Central Tax, dated the 19th June, 2017

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer

Seeks to bring in force provisions of various rule of Central Goods and Services Tax (Amendment) Rules, 2024

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue

Corrigendum - Notification No. 05/2025-Integrated Tax (Rate), dated the 16th January, 2025

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer

Clarifications regarding applicability of GST on certain services

Central Goods and Services Tax (Amendment) Rules, 2025

Central Tax Notification for waiver of the late fee

Seeks to amend Notification No. 2/2017- Central Tax (Rate), dated the 28th June, 2017

Seeks to amend Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017

Seeks to prescribe Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

Seeks to amend Notification No. 1/2017-Union Territory Tax (Rate), dated 28th June, 2017

Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017

Amendment in Notification No. 39/2017-Union territory Tax (Rate), dated the 18th October, 2017

Seeks to amend Notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018

Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification No 13/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification No 17/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017

Seeks to amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017

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 LIVE ANIMALSLIVE ANIMALS
 MEAT AND EDIBLE MEAT OFFALMEAT AND EDIBLE MEAT OFFAL
 FISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATESFISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATES
 DAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIEDAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIE
 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDEDPRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
 LIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGELIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGE
 EDIBLE VEGETABLES, ROOTS AND TUBERSEDIBLE VEGETABLES, ROOTS AND TUBERS
 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONSEDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
 COFFEE, TEA, MATE AND SPICES, MATE A BITTER INFUSION OF THE LEAVES OF A SOUTH AMERICAN SHRUBCOFFEE, TEA, MATE AND SPICES, MATE A BITTER INFUSION OF THE LEAVES OF A SOUTH AMERICAN SHRUB
 CEREALSCEREALS
 PRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTENPRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
 OIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDEROIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTSLAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDEDVEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED
 ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXESANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATESPREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATES
 SUGAR AND SUGAR CONFECTIONERYSUGAR AND SUGAR CONFECTIONERY
 COCOA AND COCOA PREPARATIONSCOCOA AND COCOA PREPARATIONS
 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTSPREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTS
 PREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTSPREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS
 MISCELLANEOUS EDIBLE PREPARATIONSMISCELLANEOUS EDIBLE PREPARATIONS
 BEVERAGES, SPIRIT AND VINEGARBEVERAGES, SPIRIT AND VINEGAR
 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDERRESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTESTOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENTSALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
 ORES, SLAG AND ASHORES, SLAG AND ASH
 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXESMINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
 INORGANIC CHEMICALSINORGANIC CHEMICALS
 ORGANIC CHEMICALSORGANIC CHEMICALS
 PHARMACEUTICAL PRODUCTSPHARMACEUTICAL PRODUCTS
 FERTILISERSFERTILISERS
 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKSTANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
 ESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONSESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONS
 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OFSOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF
 ALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMESALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONSEXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODSPHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
 MISCELLANEOUS CHEMICAL PRODUCTSMISCELLANEOUS CHEMICAL PRODUCTS
 PLASTICS AND ARTICLES THEREOFPLASTICS AND ARTICLES THEREOF
 RUBBER AND ARTICLES THEREOFRUBBER AND ARTICLES THEREOF
 RAW HIDES AND SKINS (OTHER THAN FUR SKINS) AND LEATHERRAW HIDES AND SKINS (OTHER THAN FUR SKINS) AND LEATHER
 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
 FURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOFFURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOF
 WOOD AND ARTICLES OF WOOD, WOOD CHARCOALWOOD AND ARTICLES OF WOOD, WOOD CHARCOAL
 CORK AND ARTICLES OF CORKCORK AND ARTICLES OF CORK
 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORKMANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORK
 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARDPULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARDPAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
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SC : SC Upholds AP HC Ruling on GST Classification of Flavoured Milk with Almonds

HC : Madras HC Condones Delays in Filing Appeals Due to Ill-health and Auditor Inaction

HC : Telangana High Court Allows 22-Day Delay in Filing Appeal on AAR Ruling Regarding Taxability of Hostel Rent for Weaker Sections

HC : Delhi HC Directs DGGI to Investigate Alleged Input Tax Credit Abuse Amid Commonalities with Prior Cases

AAR : Gujarat AAR Determines 'Sada Tambaku with Lime' is Taxable Under HSN 2403 99 10 with 28% GST and Compensation Cess

AAR : Gujarat AAR Denies ITC on Imported Spare Parts Used for Warranty Repairs, Despite IGST Credit in GSTR-2B

HC : Allahabad High Court Refuses to Entertain Writ Against GST ITC Fraud Allegations, Upholds Section 74 Proceedings for Non-Existent Supplier Transactions

HC : Orissa High Court Sets Aside Disallowance of ITC to Kerosene Oil Distributor, Faults Authorities for Denial of Opportunity and Lack of Evidence

HC : Madhya Pradesh HC Clarifies GST Exclusion from Minimum Wages in Manpower Services

HC : Court Quashes Provisional Attachment of Bank Accounts Under CGST Act: Revenue Failed to Justify Action

HC : Jharkhand HC Affirms GST Registration Cancellation of Partnership Firm Due to Significant Delay in Appeal

CESTAT : CESTAT Declares ITC Ltd.’s Contributions to Starwood Programs Not Subject to Service Tax as Business Auxiliary Service

CESTAT : CESTAT Chandigarh Upholds Export Status for Promotion and Marketing Services to Australian Universities, Rejecting Revenue’s Classification as Business Assistance Services

CESTAT : Tax Tribunal Upholds Revenue Demand: Assessee’s Services Classified as Maintenance and Operations

HC : Refusal of VAT Authority's Claim on Canara Bank's Sold Property; Priority Established for Secured Creditors Under SARFAESI Act

HC : High Court Rules Out Tax Recovery from Legal Heirs Before 2011 Due to Lack of Provisions for Continuation Post-Demise of Assessee

HC : Karnataka High Court Orders Immediate Unblocking of Electronic Credit Ledger for Petitioner, Citing Lack of Hearing and Insufficient Justification

HC : Delhi HC Cracks Down on Fraudulent Input Tax Credit Claims: Over Rs. 115 Crores at Stake

HC : Jharkhand HC Declares Scrutiny Notices for GST Transactions Unsupported by Law

AAR : No Input Tax Credit Admissible for Construction Inputs in Factory Expansion: Gujarat AAR Decision

SC : Supreme Court Upholds CESTAT Decision on Concessional Excise Duty for Cement Supplied to Industrial Consumers

HC : Madras High Court Directs Assessee to Utilize Appeal Remedy Following Assessment Order for 2020-21

HC : Andhra Pradesh High Court Overturns Revenue Orders Lacking Document Identification Numbers, mandating Re-assessment

HC : Allahabad HC Overturns Penalty Imposed Due to Incomplete E-Way Bill, Upholding Legal Principle Against Tax Evasion

HC : Delhi HC Facilitates Assessee’s GST Re-Credit Claim Resolution via GST Network

HC : Allahabad HC Upholds Revenue's Demand Post-Registration Cancellation, Emphasizes Assessee's Admission of Liability

CESTAT : CESTAT Delhi Partially Upholds Appeal by AMWAY Distributor; Confirms Service Tax Demand but Denies Penalty

CESTAT : CESTAT Kolkata Reverses IGST Demand of ₹1.05 Crore on Dabur India for ‘Lemoneez’ Import, Classifies it as Citrus Juice Rather than Soft Drink Concentrate

CESTAT : CESTAT Chennai Denies Refund of Service Tax on Development Charges Due to Limitation Issues

HC : Delhi HC Invalidates Magistrate's Order, Upholds DRI’s Authority in Smuggling Case

Calcutta High Court Orders Correction in GST Classification of Polypropylene Spunbond Bed Sheets, Directs Refund Processing with Interest - Based on the High Court’s findings, assessees manufacturing and dealing in Polypropylene Spunbond Bed Sheets should ensure that these products are classified under Chapter 6304, specifically under tariff item 63041930, attracting 5% GST rather than 12%. Any refund applications previously denied on the basis of misclassification should be revisited, and statutory interest should be claimed as per section 56 of the CGST Act. Assessees should also review any pending or future refund claims and appeals to ensure that the correct statutory language is relied …

Gauhati High Court Halts Coercive Action on GST Adjudication Extension Amidst Supreme Court Review of Notification Validity - Given the current legal landscape, the Gauhati High Court has effectively granted interim protection to assessees who are subject to proceedings under the extended time limits of Notification No. 56/2023-CT. Until the Supreme Court definitively rules on the validity of the notification, assessees facing similar proceedings should actively seek judicial protection to avoid coercive measures based on potentially ultra vires notifications.

Calcutta High Court Sets Aside Bank Account Attachment for GST Appeal Dismissed Without Personal Hearing; Orders Remand for Fresh Adjudication - On the basis of the present decision, it is clear that authorities must strictly adhere to the principles of natural justice, including the provision of a personal hearing prior to the adjudication of tax disputes under the CGST/WBGST Act, 2017. Dismissing an appeal solely on procedural grounds without merits consideration, especially in the absence of an operational appellate tribunal, is not sustainable. Further, recovery and attachment actions must be proportionate and in compliance with statutory requirements regarding pre-deposit and recovery l…

Section 83 of Central Goods and Services Tax Act, 2017 - Andhra Pradesh High Court Directs GST Department to Consider Assessee’s Plea for Unblocking Electronic Credit Ledger Blocked under Section 83 - Based on the High Court’s order, it is incumbent upon GST authorities to promptly consider and decide on representations made by assessees regarding the provisional attachment or blocking of their Electronic Credit Ledger. The Court’s direction is actionable: the department must pass appropriate orders on the petitioner’s representations, thus ensuring procedural fairness and adherence to the principles of natural justice.

Sections 75, 73 of Central Goods and Services Tax Act, 2017 - Gauhati High Court Quashes GST Demand for Lack of Proper Show Cause Notice and Personal Hearing - The Gauhati High Court reaffirmed the necessity of issuing a proper show cause notice under Section 73(1) and granting an opportunity of personal hearing under Section 75(4) before passing any adverse order under the GST law. The impugned demand order was set aside, and the authorities may only proceed afresh if they ensure strict compliance with the procedural safeguards laid down in the Act and as interpreted in Construction Catalysers (P.) Ltd. v. State of Assam.

Section 160 of Central Goods and Services Tax Act, 2017 - Andhra Pradesh High Court Quashes Unsigned GST Assessment Orders Lacking DIN, Grants Department Liberty for Fresh Proceedings - Based on the present decision of the Andhra Pradesh High Court, it is clear that assessment orders under the GST regime must strictly comply with procedural mandates such as inclusion of the signature of the Assessing Officer and the Document Identification Number (DIN). Any deviation from these requirements will render the proceedings and orders void ab initio. Tax authorities are to ensure strict adherence, and orders not conforming to these requirements will be set aside with the opportunity to redo the assessment…

Section 139 of Central Goods and Services Tax Act, 2017 - Rajasthan High Court Allows Retrospective GST Regularization for VAT Assessee Due to Procedural Lapse and Departmental Oversight - On the basis of the High Court’s decision, assessees who were allotted provisional GST registration but failed to complete formalities for conversion due to procedural lapses or incorrect advice – and where the provisional registration was not cancelled – can seek retrospective regularization of their registration. The Court has recognized the Commissioner’s power to condone delays in filing Form GST REG-26 and directed the department to expedite such applications, thereby preventing hardship in genuine ca…

Section 54(3) of Central Goods and Services Tax Act, 2017 - Gujarat High Court Clarifies: Exporters Entitled to Refund of Compensation Cess ITC on Coal Used in Export Goods Despite IGST Payment - This decision establishes that exporters who have paid compensation cess on inputs such as coal, and have utilized such inputs in the manufacture of exported goods, are entitled to claim a refund of unutilized compensation cess ITC even when exports are made on payment of IGST. The restrictive reading of related CBIC circulars by the department was set aside, reaffirming that statutory provisions take precedence and allow such refunds so long as the exported goods themselves are not liable to compensation…

Delhi High Court Directs Expedited Disposal of GST Registration Cancellation Show Cause Notices to Prevent Business Disruption - The Delhi High Court’s directive establishes a clear and actionable precedent: authorities must conclude GST registration cancellation proceedings within a stipulated time frame of 45 days from the date of judicial direction. Assessees facing cancellation proceedings should be vigilant in responding to SCNs and may seek judicial intervention to ensure expeditious resolution, thereby minimizing business disruption.

Delhi High Court Directs Personal Hearing in ITC Dispute After Assessee's Reply Reduces Demand by Over Rs. 6 Crores - Based on the Delhi High Court’s directive in M/s XYZ Pvt. Ltd. v. Assistant Commissioner, GST, Delhi (W.P.(C) 6766/2024, order dated 20.05.2024), the adjudicating authority is required to provide a personal hearing to the assessee during the rectification proceedings under Section 161 of the CGST Act, 2017. The outcome of the rectification application, after such a hearing, is to be communicated promptly to the assessee. Assessees facing similar circumstances can rely on this precedent to ensure that their replies and rectification applications are not only considered in substance…

Gujarat High Court Grants Liberty to Assessee for Availing Alternate Remedy; Directs Appellate Authority to Consider Delay as Bona Fide - Assessees who have approached the High Court under writ jurisdiction but wish to avail themselves of statutory appellate remedies may, upon withdrawal of the writ, be protected from the consequences of delay. The High Court’s direction ensures that, provided an appeal is filed within the specified period, the time spent before the High Court will be treated as bona fide for the purposes of limitation. Therefore, assessees facing similar situations should promptly file appeals within the stipulated time frame post-withdrawal to avail themselves of this bene…

Patiala House Court Grants Anticipatory Bail in GST Evasion Case Involving Fake Invoices and Ineligible ITC; Department’s Claims of Non-Cooperation Rejected - The court’s order underscores the principle that anticipatory bail should not be denied solely on the Department’s unsubstantiated apprehensions or mere assertions of non-cooperation. Where the record demonstrates the applicant’s participation in the investigation and absence of risk of absconding, discretionary relief in the form of anticipatory bail is warranted, subject to reasonable conditions. Assessees facing similar allegations must ensure timely and truthful participation in investigations to fortify their claim for such relief…

Calcutta High Court Grants Interim Stay on GST Demand, Directs Additional 10% Deposit Pending Writ Disposal - Assessees facing GST demands under appellate orders can seek interim protection from the High Court where a prima facie case exists, especially if statutory pre-deposit conditions under Section 112(8) are met or partially complied with. The current decision directs that, in addition to the amount deposited at the first appellate stage under Section 107(6), an extra 10% of the disputed tax must be deposited for continued interim stay. Assessees should ensure timely compliance with such directions to maintain the stay and safeguard against coercive recovery.

Allahabad High Court Quashes Best Judgment Assessment for Failure to Issue Notice and Lack of Reasoning under GST Act - The Allahabad High Court’s decision mandates that issuing notice under Section 46 of the CGST Act, 2017 is a sine qua non for exercising best judgment assessment powers under Section 62. Orders passed without serving such notice and without adequate reasoning are unsustainable and liable to be set aside. Assessing authorities must, therefore, strictly adhere to the statutory procedure and principles of natural justice before passing ex-parte assessment orders.

Delhi High Court Remands GST SCN Case for Fresh Adjudication; Validity of Extension Notifications Remains Undecided - The Delhi High Court’s decision underscores the necessity for adjudicating authorities to thoroughly address all contentions and representations made by an assessee, both in written and oral submissions, before passing an order. The remand for fresh adjudication, with explicit directions to consider the assessee’s reply and personal hearing submissions, is a clear signal that procedural lapses will not be condoned. The issue of the validity of extension notifications remains open and will be determined in light of higher judicial pronouncements.

Delhi High Court Sets Aside GST Order Passed Without Hearing, Reinstates Assessee’s Right to Reply to Show Cause Notice - The present decision underscores the inviolability of the principles of natural justice in GST adjudication proceedings. Any order passed without granting the assessee an opportunity to reply to the SCN and to be heard is liable to be set aside. Assessees who have been denied such procedural safeguards have actionable grounds to contest adverse orders. The Court’s direction to restore access to the GST portal for compliance further ensures procedural fairness.

Delhi High Court Sets Aside GST Cancellation Over Lack of Portal Access; Fresh Reply Opportunity Granted to Assessee - This decision reinforces the fundamental requirement that assessees must be afforded a meaningful opportunity to respond to SCNs, especially where digital access to the GST portal is concerned. The Court’s order ensures that procedural lapses—such as denial of portal access—cannot be used to the detriment of the assessee. Adjudicating Authorities are thus required to ensure effective communication and access before proceeding with punitive orders like cancellation of registration. Assessees should monitor the progress of related litigation regarding the extension of limitation…

Delhi High Court Safeguards Assessees’ Right to Appeal in ITC Dispute Amidst Challenge to Validity of Time Extension Notifications - The Delhi High Court's decision mandates that appeals filed by assessees against orders based on the impugned extension notifications must be decided on merits and not rejected on grounds of limitation. The constitutional validity of Notification No. 9/2023-Central Tax and Notification No. 9/2023-State Tax remains unresolved and will be determined in ongoing proceedings before the Supreme Court and in Engineers India Limited v. Union of India & Ors. Assessees presently facing proceedings or appeals under similar circumstances should actively pursue their appellate…

Delhi High Court Grants Assessee Opportunity to Respond to GST SCN Amid Challenge to Time Extension Notifications; Validity of Notifications Remains Undecided - In light of the above, the Delhi High Court has provided actionable relief to the assessee by restoring their right to file a reply to the SCN and participate in a personal hearing, thereby ensuring compliance with principles of natural justice. The decision also underscores that the validity of the time extension notifications under section 168A continues to be sub judice before the Supreme Court, and any order of the adjudicating authority shall be subject to the apex court’s final determination. Assessees facing similar proceedings…

Delhi High Court Sets Aside GST Demand Order Due to Portal Glitch; Assessee Gets Fresh Opportunity to Present Case - In light of the above findings, the Delhi High Court concluded that the Petitioner was deprived of a fair hearing due to technical limitations of the GST portal at the relevant time. The impugned order was therefore set aside, and the Petitioner was granted until 10 July 2025 to file a reply to the SCNs. The Adjudicating Authority must consider the reply and submissions made during the personal hearing before passing a fresh order. The question of validity of the extension notifications remains unresolved and contingent upon the Supreme Court’s forthcoming decision in the related…

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News & Views 
5/19/2025Article - Understanding Supply Classification in GST: Goods vs Services
5/19/2025Article - GST Treatment of Restaurant Services in India
5/19/2025Article - GST Implications on Disposal of Capital Goods: Comparative Analysis of Rule 40(2) and Rule 44(6)
5/19/2025Article - GST Implications on Sale of Developed Land Plots: Analysis of Legal Provisions, CBIC Clarifications, and Gujarat AAR Rulings
5/18/2025Query - Understanding Late Fees on Delayed Submission of GSTR-9C for Financial Years 2021-22 and 2022-23
5/19/2025Article - EXAMINING THE TAXATION OF PRICE DIFFERENTIALS BETWEEN TRANSACTION VALUE AND MARKET VALUE UNDER GST
5/18/2025Article - Entitlement to ITC Refund Under Inverted Duty Structure Prior to July 18, 2022: Judicial Confirmation
5/19/2025Article - GST IMPLICATIONS FOR RESIDENTIAL HOUSING SOCIETIES AND EXEMPTION PROVISIONS
5/15/2025Query - GST Applicability on Catering Services to an Educational Institution
5/15/2025Article - Jurisdictional Limits of AAR & AAAR Concerning Tax Matters Under the Finance Act 1994
5/15/2025Article - Analysis of Indian Medical Association Case: Upholding Mutuality Doctrine - GST Exempted on Club Fees
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5/15/2025Article - Impact of Bombay High Court's Decision on GST for Development Rights: Reassessing Taxation
5/14/2025Query - Clarification on GST Applicability for Maintenance Charges in Housing Societies
5/15/2025Query - Guideline for Adjusting Excess Turnover and GST Amount in GSTR-3B
5/15/2025Query - Eligibility for Input Tax Credit on Passenger Vehicle Purchased by Educational Institution
5/19/2025Article - GST on Rental and Lease Transactions: Residential and Commercial Properties (RCM & FCM)
5/14/2025Article - Issuance of GST Credit Note for Returned Export Goods After IGST Refund
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5/13/2025Query - GST Reporting for Real Estate Developers Post Completion Certificate
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Article - Understanding Supply Classification in GST: Goods vs Services
Article - GST Treatment of Restaurant Services in India
Article - GST Implications on Disposal of Capital Goods: Comparative Analysis of Rule 40(2) and Rule 44(6)
Article - GST Implications on Sale of Developed Land Plots: Analysis of Legal Provisions, CBIC Clarifications, and Gujarat AAR Rulings
Query - Understanding Late Fees on Delayed Submission of GSTR-9C for Financial Years 2021-22 and 2022-23
Article - EXAMINING THE TAXATION OF PRICE DIFFERENTIALS BETWEEN TRANSACTION VALUE AND MARKET VALUE UNDER GST
Article - Entitlement to ITC Refund Under Inverted Duty Structure Prior to July 18, 2022: Judicial Confirmation
Article - GST IMPLICATIONS FOR RESIDENTIAL HOUSING SOCIETIES AND EXEMPTION PROVISIONS
Query - GST Applicability on Catering Services to an Educational Institution
Article - Jurisdictional Limits of AAR & AAAR Concerning Tax Matters Under the Finance Act 1994
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Article - Preparing for a GST Audit: Essential Preparations and Concentration Areas
Article - Impact of Bombay High Court's Decision on GST for Development Rights: Reassessing Taxation
Query - Clarification on GST Applicability for Maintenance Charges in Housing Societies
Query - Guideline for Adjusting Excess Turnover and GST Amount in GSTR-3B
Query - Eligibility for Input Tax Credit on Passenger Vehicle Purchased by Educational Institution
Article - GST on Rental and Lease Transactions: Residential and Commercial Properties (RCM & FCM)
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Query - GST Reporting for Real Estate Developers Post Completion Certificate
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