Goods and Services Tax

Valid GST service requires prescribed statutory modes; portal uploads alone cannot trigger limitation, subject to waiver by participation.
Case-Laws
GST
Uploading GST notices or orders solely in the Common Portal's “View Additional Notices and Orders” tab was not authorised service because the notified portal functions and Rules did not prescribe that tab as a statutory mode of service. Such uploading could not commence the appeal limitation period, particularly where the interface did not prominently disclose communications. E-mail service required transmission of the notice or order itself to the registered e-mail address; an intimation alone was insufficient. Ex parte proceedings based solely on invalid portal service were restored for reply and hearing, while affected appeals could be considered on merits. However, an assessee that replied to and contested a show-cause notice could not later challenge the resulting order solely for defective portal service.
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Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.
Case-Laws
GST
GST registration cancellation requires the personal hearing mandated by Section 75(4), including fixation of at least three hearing dates. Revocation proceedings must consider returns and late fees uploaded before issuance of the notice; failure to do so indicates non-application of mind. A notice rejecting revocation should disclose the issuing officer's name and designation. Where a DIN was mandatory, a subsequent circular exempting portal-generated communications from DIN requirements cannot retrospectively validate a DIN-less notice. These requirements protect procedural fairness and the validity of registration cancellation and revocation actions.
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Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pendency exclusion.
Case-Laws
GST
A personal hearing is required before adverse GST adjudication where the assessing authority contemplates an adverse decision after considering the taxpayer's representation. The notes state that three hearing opportunities, followed by written final submissions from the authorised representative, satisfied that requirement; no further hearing was necessary merely because the order was issued later. The challenge on that ground remained closed. Statutory appellate recourse was permitted, with the writ-pendency period excluded for computing limitation and the condonable period, while other issues remained open. Refund of tax recovered was declined because the writ was filed after the statutory appeal period had expired.
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Separate tax-period assessment is mandatory under Section 74; composite GST adjudication was quashed and fresh proceedings directed.
Case-Laws
GST
Section 74 requires assessment by reference to a particular tax period; therefore, a composite notice and adjudication covering multiple assessment years as a block assessment is legally unsustainable. The composite adjudication was quashed, with fresh separate proceedings directed for each year. Where witness statements support GST liability or confiscation findings, cross-examination of non-co-noticee witnesses cannot be denied merely because statements were unretracted, corroborated, or presumed immune from challenge; the request must be reconsidered on proper reasons. Co-noticees facing penalties for aiding or abetting need not be cross-examined. Privately maintained documents, including pocket diaries, require proof through their author or responsible custodian; this issue remains open in fresh adjudication.
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Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.
Circulars
GST
CBIC has constituted a Working Group to examine centralised administration for taxpayers sharing a PAN and holding multiple GSTINs under Central Tax jurisdictions. The Group will assess difficulties caused by multiple administrations, compare earlier centralised registration and Large Taxpayer Unit models with international practices, and evaluate whether administration by a single Central Tax authority is needed. It will recommend whether the model should be optional or mandatory, define eligible GSTIN coverage, propose jurisdiction-allocation criteria, and identify necessary legal, administrative, system, organisational and manpower changes. The Group must submit an implementation roadmap and draft proposals to the Board within 30 days.
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GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority verification.
Case-Laws
GST
GST registration suspended for non-filing of returns may be restored where the registered person applies for revocation, furnishes pending returns and discharges statutory dues, subject to verification and consideration by the competent authorities in accordance with law. The text records that an applicant was permitted to seek revocation of suspension and restoration of registration within the prescribed period, with the authorities required to process the application after receipt of the certified copy. Restoration remains conditional on compliance with applicable GST requirements.
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Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
Case-Laws
GST
A GST adjudication notice must be issued to a correct and existing person as a condition precedent to valid proceedings. Section 93 permits recovery of tax, interest or penalty from a legal representative or a person continuing the business of a deceased proprietor, but does not authorise determination of liability against the deceased. Where authorities knew of the proprietor's death and that a legal heir continued the business, the heir's participation could not cure proceedings initiated against the deceased. The notice and consequential order were treated as non est and quashed, while fresh proceedings against the legal representative remain available in accordance with law.
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Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
Case-Laws
GST
Pre-conviction detention must not be punitive: bail in GST prosecution serves to secure the accused's attendance at trial while preserving the presumption of innocence and personal liberty under Article 21. Where investigation is complete, the prosecution relies mainly on documentary, electronic and statement evidence, and trial is unlikely to conclude within a reasonable time, continued custody requires exceptional justification. The notes state that absence of criminal antecedents, absconding risk, witness intimidation or evidence tampering supported bail. Assessment proceedings do not bar criminal prosecution, although their outcome may affect it. Bail was granted subject to conditions protecting trial proceedings and prosecution evidence.
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Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
Case-Laws
GST
Uploading GST notices and orders only in the 'Additional notices and orders' tab does not constitute effective communication under Section 73 of the WBGST Act and the applicable rules, unlike proper uploading in the normal tab. A show-cause notice and reminder that omit the date, time and venue of personal hearing also deny the taxable person an effective opportunity to reply and be heard. As determination under Section 73(9) requires consideration of the taxpayer's representation, an ex parte adjudication in these circumstances violates natural justice. The adjudication order was set aside, with fresh reply, hearing and reasoned adjudication directed; merits remain open.
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Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functions.
Case-Laws
GST
GST taxability, classification and exemption disputes should ordinarily be determined through the specialised advance-ruling mechanism where the taxpayer has already invoked it. The Authority for Advance Ruling is entrusted to examine the factual and legal issues, with an appellate remedy available against its ruling. Once the vacancy preventing the Authority from functioning was filled, the High Court declined to decide the same issues under Article 226. The challenge to the impugned communication was left open because its merits could affect the pending advance-ruling proceedings. The petitions were disposed of without merits adjudication, and the Authority was to determine the applications independently and expeditiously in accordance with law.
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Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
Case-Laws
GST
Proceedings initiated, continued and concluded against an amalgamating company after it ceased to exist are unsustainable. Although liabilities, existing claims and pending proceedings devolve on the transferee under an amalgamation scheme, post-amalgamation proceedings concerning earlier liabilities must be instituted against the successor company. Reference to, knowledge of, or participation by the successor does not cure proceedings conducted in the name of the non-existent entity, particularly where the order does not address the disclosed amalgamation. The successor has locus to challenge such proceedings because any resulting liability may be fastened upon it. The HC quashed the show cause notice and adjudication order, while leaving merits open and permitting fresh lawful proceedings against the successor.
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Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.
Case-Laws
GST
Effective opportunity to file a merits reply and seek procedural safeguards in GST adjudication was required where the taxpayer claimed belated awareness of a common show-cause notice and needed records for reconciliation. In the absence of established repeated adjournments, deliberate avoidance, or clear prior service, the High Court doubted the validity of an order passed without a merits reply. It set aside the adjudication order insofar as it concerned the taxpayer and restored the matter for fresh adjudication. The taxpayer must file its final reply within the stipulated period and request cross-examination or relied-upon documents with that reply; such requests must be decided before the final hearing.
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Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.
Case-Laws
GST
Show-cause notices for alleged wrongful input tax credit under section 74 must state the specific reasons for the proposed tax action; merely reproducing the statutory provision is insufficient. Relevant documents requested for defence must also be supplied so that the noticee can participate effectively in the proceedings. A foundationally defective notice cannot be cured at appellate or revisional stages. On these principles, the defective notice, consequential recovery order and bank-account attachment were quashed, with liberty to issue a fresh reasoned notice and decide the matter afresh in accordance with law.
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Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
Case-Laws
GST
GST applied to works completed after commencement of the GST regime. The notes state that contract bills deducted tendered KVAT and Service Tax components from the contract amount before adding GST, so simultaneous levy of KVAT and GST and resulting double taxation were not established. The tax adjustment explanation was described as consistent with the statutory scheme. They further distinguish disputes over bill calculations as factual matters for consideration by the appropriate forum rather than writ proceedings, while preserving the contractor's ability to seek resolution before jurisdictional authorities.
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Assignment of leasehold rights treated as transfer arising from land, with GST held not leviable on the transaction.
Case-Laws
GST
Assignment of leasehold rights by a lessee to a third-party assignee was treated by the Gujarat High Court as a transfer of benefits arising from land, not a taxable supply of services under section 7(1)(a) of the GST Act read with Schedules II and III. The Court applied strict construction of taxing provisions and concluded that GST was not leviable on the transaction. The Supreme Court dismissed the special leave petitions, referring to dismissal of a similar special leave petition.
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Interest on delayed GST payments cannot be charged after timely Electronic Cash Ledger credit; excess interest refund follows.
Case-Laws
GST
Interest on delayed GST payments is refundable where the tax was credited to the Electronic Cash Ledger before the return-filing due date, despite belated filing of the GST return. The note explains that a refund rejection based solely on the prospective operation of the proviso to Rule 88B was inconsistent with the applicable High Court precedent on interest computation. It states that the refund rejection and recovery notice were quashed, and the taxpayer was directed to receive the excess interest refund with statutory interest.
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Instalment payment of outstanding GST interest continues until December 2026, subject to automatic withdrawal upon any payment default.
Case-Laws
GST
Payment of outstanding CGST and SGST interest was permitted in equal monthly instalments until the end of December 2026. The instalment facility automatically ceases upon any default, requiring compliance with the prescribed payment schedule.
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E-way bill expiry alone cannot justify goods detention when breakdown delays delivery without evidence of tax evasion.
Case-Laws
GST
Expiry of an e-way bill alone did not justify detention where the vehicle reached the relevant city within the permitted period but could not complete the short remaining journey because of a breakdown. In the absence of any indication of tax evasion, treating the lapse as sufficient for detention was characterised as improper and hyper-technical. The High Court allowed the writ petition and directed that all proceedings arising from the detention be dropped.
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Financial incapacity may support a waiver request for mandatory pre-deposit before the appellate authority in exceptional circumstances.
Case-Laws
GST
Financial incapacity to make a mandatory statutory pre-deposit may be placed before the Appellate Authority through an application seeking waiver. The HC disposed of the petition with liberty to file such an application, directing that it be considered in accordance with law. The direction was expressly limited to the petitioner's peculiar facts and was not intended to operate as a precedent.
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Natural justice requires a further opportunity to substantiate disputed input tax credit transactions before final demand determination.
Case-Laws
GST
Opportunity to substantiate the genuineness of disputed input tax credit transactions was required under principles of natural justice where the taxpayer did not respond to portal-uploaded intimation and show-cause notice but asserted lack of other service and sought to produce supporting documents. The High Court quashed the demand order and restored the proceedings for fresh consideration, conditional on timely filing of documents and deposit of 10% of the demand, subject to the final outcome.
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Properly addressed show cause notice is essential for GST adjudication; orders based on notice to another entity were quashed.
Case-Laws
GST
GST adjudication under Section 74 requires a show cause notice in the prescribed form addressed to the person against whom liability is proposed. Where the notice uploaded on the website was addressed to another entity, despite a pre-notice intimation in GST FORM DRC-01A, the adjudication lacked notice to the petitioner and violated natural justice. The defect was not addressed in the appellate proceedings. The adjudication and appellate orders were quashed, while permitting fresh proceedings if legally permissible and preserving the petitioner's defences.
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De novo GST adjudication granted subject to conditional pre-deposit, substantiated reply, and compliance with fresh-hearing requirements.
Case-Laws
GST
De novo GST adjudication was permitted despite the taxable person's failure to respond to show-cause notices, attend personal hearings, or file a timely statutory appeal. Upon an undertaking to deposit 25% of the disputed tax, the HC required the taxable person to submit a substantiated reply with supporting documents and directed fresh adjudication on merits. The impugned orders were to operate as addenda to the show-cause notices for this purpose. Any consequential bank attachment was to be vacated subject to compliance. If the deposit and reply requirements were not met, tax authorities could recover the demand in accordance with law.
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Statutory GST appeal limitation excludes Limitation Act condonation beyond the expressly prescribed appellate extension period.
Case-Laws
GST
Statutory limitation for GST appeals under Section 107 of the CGST/UKGST Act is treated as an integral and exhaustive part of the appellate remedy. The prescribed appeal period and the limited condonable extension define the Appellate Authority's jurisdiction; therefore, delay beyond that extension cannot be condoned through Section 5 of the Limitation Act. The discussion distinguishes a Supreme Court ruling under beneficial land-acquisition legislation, whose remedial purpose differs from the self-contained fiscal framework of GST. It maintains that fiscal precedents on expressly limited appellate condonation continue to govern unless expressly overruled or distinguished. Individual writ petitions remain for consideration on their respective facts.
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Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.
Case-Laws
GST
Rule 12(4) of the capacity-based cess scheme for pan masala packing machines is described as valid because the Cess Act, Rule 12 and Schedule II operate as an integrated framework. Monthly cess is computed by reference to the maximum number of installed operational machines during the month, with capacity determined by rated speed and packing weight rather than installation date. The rule was found consistent with the parent statute and constitutional guarantees under Articles 14 and 19(1)(g). Abatement applies only where a machine remains continuously inoperative for at least fifteen days; machines installed later and subsequently operated cannot be treated as inoperative before installation. The reported writ petition was dismissed, subject to the statutory appellate remedy for the abatement rejection.
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Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.
Case-Laws
GST
Disputed input tax credit claimed to have been reversed before issuance of the show-cause notice required verification through the rectification application and relevant returns. As that verification had not been undertaken, the GST demand was remitted for fresh adjudication on merits. The remand was conditional on deposit of 25% of the disputed tax, with adjustment for properly substantiated prior payments or recoveries. Upon compliance, any consequential bank attachment was to be vacated.
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