Goods and Services Tax

Non-speaking refund rejection quashed for lack of reasons and remanded for fresh adjudication after hearing.
Case-Laws
GST
A refund claim arising from export of services was rejected by a non-speaking order that failed to record any specific finding on entitlement and merely reproduced clauses of the agreement. The High Court held that such bald disposal was contrary to the requirement of a reasoned determination and principles of natural justice, because the authority did not adjudicate the petitioner's submissions or material before it. The impugned appellate order was quashed, and the matter was remanded for de novo consideration by the original authority with an opportunity of hearing, leaving all contentions open.
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Pre-deposit defect under GST appeal law must be cured before dismissal where payment intention is shown
Case-Laws
GST
Non-compliance with the pre-deposit requirement under section 107(6) was treated as a curable procedural defect where the taxpayer had deposited the amount in the electronic cash ledger and shown an intention to comply. The High Court held that the appeal was dismissed solely for alleged non-compliance, not on merits, and that natural justice required the Appellate Authority to point out the defect and allow reasonable time to cure it before rejecting the appeal. The order was quashed and the matter remanded for consideration on merits after the pre-deposit issue is rectified.
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Refund rejection on unutilised input tax credit remanded for fresh consideration after hearing in identical earlier case
Case-Laws
GST
Refund rejection orders concerning unutilised input tax credit of compensation cess on zero-rated supplies were not sustained because the controversy was identical to that already decided in the assessee's own case. Applying the earlier Division Bench decision, the HC directed reconsideration by the original authority in accordance with law after granting an opportunity of hearing. The refund matters were thus remanded for fresh decision within four months, and the impugned rejection orders were set aside for that limited purpose.
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Parallel tax proceedings require the same liability and contravention; distinct GST infractions can proceed separately.
Case-Laws
GST
Parallel proceedings are barred only when they seek to assess or recover the same liability arising from the same contravention. Applying that principle, the Court found no overlap between a proceeding for short payment of tax based on GSTR-1 and GSTR-3B and a later notice for excess input tax credit claimed on invoices not reflected in GSTR-2A. The two actions concerned distinct infractions, even though they related to the same tax period. The challenge on overlapping subject matter therefore failed, and the petitioner was left to pursue the statutory appeal with all grounds kept open.
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Composite tax-period show cause notice under Section 74 quashed; separate financial years must be proceeded with year-wise.
Case-Laws
GST
A composite show cause notice under Section 74 clubbing multiple financial years was held impermissible because the statutory scheme operates tax period-wise and year-wise, with separate return obligations and limitation consequences for each period. The Court followed its own binding precedent and held that authorities within its jurisdiction were bound by that view until stayed or overruled; dismissal in limine of a contrary challenge did not create merger on merits. The composite notice and consequential order were quashed, with liberty to issue a fresh notice strictly in accordance with law.
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Unsigned GST assessment orders are invalid and unserved without DIN; fresh assessment may be made after proper notice and signature.
Case-Laws
GST
A signed assessment order is mandatory under the CGST framework, and absence of the assessing officer's signature means the order is not validly served under Rule 26(3). The court also treated non-mention of a DIN in GST proceedings as affecting the validity of the proceeding. On that basis, the impugned assessment order was set aside, and delay in filing the writ petition was held immaterial because there was no service of the unsigned order. Liberty was granted to complete a fresh assessment after issuing notice and passing a duly signed order containing a DIN, with the intervening period excluded for limitation.
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Employee transportation cost recovery is not a taxable supply when treated as a welfare perquisite outside GST.
Case-Laws
GST
AAR held that nominal amounts recovered from employees for transportation arranged through third-party vendors did not constitute a supply under Section 7 of the CGST Act. The arrangement was treated as an employee welfare facility, not an activity in the course or furtherance of the applicant's engineering and IT-related business, and the recovery was only partial cost-sharing with no independent consideration accruing to the applicant. The transport facility was also regarded as an employment-linked perquisite covered by Schedule III, and therefore outside the ambit of supply. As the transaction was not taxable, the question of valuation for GST did not arise.
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Exempt electrical energy supply under rooftop solar arrangement does not require GST registration, subject to unchanged facts and law.
Case-Laws
GST
AAR held that rooftop solar supply under the power purchase arrangement was a supply of electrical energy, with the plant remaining the applicant's asset during the contract term. Electrical energy was treated as exempt goods, so the applicant was supplying only wholly exempt goods and, under Section 23, was not required to obtain GST registration. The Authority added that this exemption would not apply if taxable goods or services were supplied alongside electricity, or if taxable inter-State supplies were made. It also held that an advance ruling binds only the applicant and the relevant officers under Section 103, and only while the same law, facts and circumstances continue.
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Fluid coupling classification prevails over motor vehicle parts entry, with GST applied under Heading 8483.
Case-Laws
GST
The Authority treated the Fan Drive Assembly as a fluid coupling because it transmits torque through viscous fluid and matches Heading 8483.60.20, so the specific Chapter 84 heading prevailed over the general motor vehicle parts entry in Heading 8708. It also applied the tariff notes excluding Heading 8483 goods from Chapter 87 where they are integral engine parts. On GST, the product was covered by the notified entry for clutches and shaft couplings under Heading 8483 and attracted 18% tax. Separately procured parts and components, for which no specific sub-entry exists, were placed in the residual heading 8483.60.90.
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Outdoor catering as composite supply was classified under SAC 996334, attracting mandatory 5 per cent GST without input tax credit.
Case-Laws
GST
Food prepared for event-based supply, including models with transport, serving and on-site support or delivery to the customer's location, was treated as a naturally bundled composite supply of services. The activity was classified as outdoor catering under SAC 996334, not restaurant or hotel accommodation service, because it related to occasional functions at venues such as marriage halls and exhibition halls. As outdoor catering at premises other than specified premises, the supply fell under entry 7(iv) of Notification No. 11/2017-Central Tax (Rate), attracting GST at 5 per cent subject to non-availment of input tax credit. The applicant could not opt for 18 per cent with input tax credit.
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Provisional attachment lapses after expiry of the statutory period, and cash credit accounts cannot be frozen.
Case-Laws
GST
Provisional attachment lapses by operation of law once the prescribed one-year period expires, so continued freezing of bank accounts cannot be sustained. On that basis, the attachment was treated as having automatically ceased, and the petitioner was allowed to operate the accounts. Separately, cash credit accounts are not liable to provisional attachment, making their freezing independently unsustainable. The bank-account freeze, including the cash credit facilities, was therefore held to have come to an end, while all other contentions were left open.
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Natural justice in GST registration cancellation requires reasons, hearing, and a speaking order before adverse action is sustained.
Case-Laws
GST
Cancellation of GST registration was set aside because the impugned cancellation and revocation orders were non-speaking, did not record reasons, and were passed without an effective opportunity of hearing. The Court treated the defects as vitiating the decision-making process and held that fresh consideration was required by the original authority. The matter was remanded for issuance of a fresh show-cause notice, grant of personal hearing, and passage of a reasoned order. The consequential notice based on the cancellation was also quashed, and the registration would stand restored if no fresh notice was issued within the time stipulated by the Court.
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Extended input tax credit period upheld, making rejection for delayed filing unsustainable and remitting the claim for fresh decision.
Case-Laws
GST
Section 16(5) was held to override section 16(4) and to extend the entitlement to avail input tax credit for invoices or debit notes relating to financial year 2019-20 where the return under section 39 was filed up to 30.11.2021. As the petitioner's returns were filed in the last week of October 2020, the authority's view that the right had expired on 25.10.2020 was contrary to the statutory extension. Rejection of the claim solely on delay was therefore unsustainable, the rejection orders were set aside, and the matter was remitted for fresh decision in accordance with the Court's interpretation.
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Natural justice and personal hearing requirements vitiated an adverse tax adjudication order for non-compliance.
Case-Laws
GST
Section 75(4) imposes a statutory duty to grant a personal hearing before passing an adverse adjudication order. Where the show cause notice stated that date, time and venue for hearing were not applicable, the absence of any hearing vitiated the order; a failure to file a written reply did not remove the authority's obligation because the assessee could still have appeared, produced records and made submissions. The HC set aside the impugned order and allowed the revenue to proceed afresh only in accordance with law, including compliance with Section 75(4).
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Rectification as first remedy in overlapping GST proceedings; writ court declined merits review and directed recourse to statutory correction
Case-Laws
GST
Overlapping GST proceedings were not examined on merits in writ jurisdiction because the petitioner had not participated in the second proceedings to place the alleged overlap before the proper officer. The Court noted that the identity of demand was not enough for immediate merits review and held that rectification under Section 161 remained the appropriate first remedy, as the six-month period had not expired. The petitioner was allowed to seek rectification within two weeks, to be decided after hearing, with liberty to pursue any available appellate remedy thereafter. The Court left the merits of the overlap objection open.
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Assessment order invalid for missing DIN, with delayed writ entertained subject to deposit and remand for fresh hearing.
Case-Laws
GST
Absence of a Document Identification Number in an assessment order was treated as a patent defect rendering the order unsustainable, and the assessment was set aside with remand for fresh consideration after notice and hearing. Although the writ petition was delayed and the order had been uploaded on the portal, the Court entertained the petition in view of the inherent defect and practical difficulties in the GST online regime, subject to deposit of 20% of the disputed tax. The period spent in the writ proceedings was directed to be excluded, and all issues were left open before the Assessing Officer.
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Document Identification Number defect invalidates GST assessment order; delayed writ entertained and matter remanded after partial deposit.
Case-Laws
GST
Absence of a Document Identification Number rendered the assessment order invalid, following the Court's earlier GST rulings. Although the writ petitions were delayed and service was claimed through portal upload, the Court held that a patent irregularity of this kind justified entertaining the challenge on terms. The assessment order was set aside and the matter remitted to the Assessing Officer for fresh consideration after due hearing, subject to deposit of 20% of the disputed tax. The intervening period was excluded for limitation, and all issues were left open.
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Composite GST assessment orders cannot span multiple financial years; such an order was set aside and year-wise proceedings permitted.
Case-Laws
GST
A single show-cause notice or composite assessment order under the GST Act cannot cover more than one tax period, and once the annual return due date is reached, it cannot extend beyond one year. Following prior Division Bench precedent, the HC held that the impugned order, as it covered multiple financial years, was invalid and was set aside on that ground alone. The matter was remanded, with liberty to initiate fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation. Other grounds of challenge were left open.
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CBIC Member Shri Surjit Bhujabal inaugurates GST Bhawan at Itanagar
GST
Dated:- 4-5-2026

Shri Surjit Bhujabal, Member (Compliance management and Zonal member), Central Board of Indirect Taxes & Customs (CBIC), inaugurated the new 'GST Bhawan' at Itanagar, Arunachal Pradesh, in the august presence of Shri Kul Prakash Singh, Chief Commissioner, CGST & Central Excise, Guwahati Zone, and Shri Shyam Kanu Mahanta, Commissioner, CGST & CX, Itanagar.

The GST Bhawan, located at Niti Vihar, MOWB-II, Itanagar, has been established as a modern office complex for the Itanagar Commissionerate under CBIC. The facility is envisaged as a dedicated taxpayer facilitation centre aimed at strengthening service delivery, improving accessibility,

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Pradesh on this significant milestone and emphasised on the foundational principles of GST, and stated that the success of GST lies not merely in enforcement, but in trust, voluntary compliance, and a collaborative partnership between taxpayers and the administration. Drawing from the inherent values of sincerity and community trust that characterise Arunachal Pradesh, he noted that the department is committed to nurturing a similarly responsive and people-centric tax administration. He added that this GST Bhawan will not just be an office, but a centre of facilitation, dialogue, and mutual confidence.

Highlighting the State's performance under GST, he noted that revenue collection in Arunachal Pradesh reached Rs.526 crore during F

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all interactions. He also highlighted that this is the third GST Bhawan in the North Eastern region, underscoring the Government's continued focus on strengthening tax administration in the region.

Shri Shyam Kanu Mahanta, Commissioner, CGST & CX, Itanagar, stated that the new GST Bhawan will significantly enhance accessibility and efficiency in taxpayer services. He highlighted the steady increase in the number of registered taxpayers is a reflection of growing trust in the GST system. He remarked that the strength of our tax system lies in the trust we build with taxpayers, and our constant endeavour will be to make compliance simple, transparent, and hassle-free. He assured that regular outreach and awareness programmes will be condu

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Deemed valuation for solar power composite supply applies despite separate invoices; differential 18% levy on entire turnover set aside.
Case-Laws
GST
A High Court held that supply of solar power generating systems under the relevant notifications is governed by the 70:30 deemed valuation mechanism, under which 70% of the gross consideration is treated as goods taxable at 5% and 30% as services taxable at 18%. It rejected the revenue's contention that separate invoices for goods and services excluded the supply from this treatment, finding that the notifications contemplate such composite supplies and that contractual supply could not be displaced by invoicing alone. The assessment was also unsustainable because no separate valuation of goods and services had been undertaken before taxing the entire turnover at 18%. The differential levy was set aside.
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GST proceedings against a non-existent amalgamating company are void ab initio; merger intimation defeats jurisdiction under Section 87.
Case-Laws
GST
GST proceedings initiated against an amalgamating company after the scheme of merger took effect were void ab initio because the entity had ceased to exist in law. The Court held that once the merger was intimated to the GST authorities, a show-cause notice and any consequential order could not validly be issued against the non-existent company, as this was a jurisdictional defect. Section 87 of the CGST Act was confined to the interregnum between the effective date of amalgamation and the date of the order, and did not authorise proceedings against a dissolved entity after merger. The impugned order was therefore unsustainable and the petition was allowed.
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Reasoned GST cancellation orders are mandatory; a non-speaking cancellation order was set aside despite the taxpayer's delay.
Case-Laws
GST
Cancellation of GST registration was quashed because the order was non-speaking and failed to record reasons as required by FORM GST REG-19 and Rule 22. The High Court held that, although non-filing of returns may justify cancellation, the proper officer must still disclose the basis for forming the opinion to cancel registration; mere reference to the show cause notice and the effective date was insufficient. The assessee's failure to reply or appear did not excuse the duty to pass a reasoned order. The Court also held that the delayed approach to writ jurisdiction did not outweigh this defect. The matter was restored to the show cause stage for fresh decision in accordance with law.
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Condonation of delay in GST appeal allowed where circumstances beyond control justified hearing the matter on merits.
Case-Laws
GST
The High Court addressed delay in filing a GST appeal and held that, although the Appellate Authority remains bound by the limitation under the CGST/RGST Act, the explanation showed circumstances beyond the petitioner's control. It found that denying adjudication on merits in such circumstances would cause grave prejudice, so the delay was condoned and the appellate remedy was directed to be entertained on merits. The challenge to the validity of the notifications was not pressed and was left open.
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Provisional attachment cannot be reissued on the same facts after expiry, and it cannot serve as a post-assessment recovery device.
Case-Laws
GST
A second provisional attachment issued after the earlier order had expired was unsustainable where it rested on the same facts and no change in circumstances was shown. The Court held that Section 83(2) does not permit a fresh attachment on substantially identical grounds after the statutory one-year period, as this would defeat the built-in safeguard against misuse. It also held that provisional attachment is only a pre-emptive protective measure and cannot be used as a post-assessment recovery device once assessment has culminated in a final order. The petition was allowed and the attachment was quashed.
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GST summons during inquiry upheld as proper officer's statutory power cannot be stalled by writ intervention.
Case-Laws
GST
Summons issued under the GST law were upheld because the proper officer was conducting an ongoing inquiry under Section 70 and was authorised to require attendance, evidence, and documents in the manner of a civil court. The High Court held that judicial interference at that stage would improperly obstruct and scuttle the inquiry, particularly where the summons concerned alleged availment of fake input tax credit. The challenge to the summons was therefore rejected and the writ petition was dismissed with costs.
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