Goods and Services Tax

GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
Case-Laws
GST
Rule 22(4) permits the proper officer to drop GST registration cancellation proceedings where a registered person, instead of replying to a notice for non-furnishing of returns, furnishes all pending returns and pays outstanding tax, interest and late fee. Given the serious civil consequences of cancellation, restoration may be considered when these compliance requirements are met. A registered person may seek restoration within the stipulated period, and the concerned authority must consider and dispose of the application expeditiously in accordance with law upon compliance. The writ petition was disposed of with liberty to pursue restoration.
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Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
Case-Laws
GST
Maintainability of PILs alleging tax evasion depends on a genuine public injury and cannot be used to advance private commercial disputes or seek judicial supervision of statutory tax investigations. Assessment of alleged GST and income-tax evasion, the quantum involved and resulting liability requires examination of commercial and tax records through prescribed statutory procedures. Where tax authorities have initiated enquiries and no mala fides or dereliction of statutory duty is shown, non-disclosure of enquiry progress does not justify mandamus or court monitoring. Recasting substantially similar relief previously rejected for lack of locus as a PIL does not cure that defect. The High Court dismissed the PIL at the threshold and forfeited the security deposit for abuse of PIL jurisdiction.
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Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
Case-Laws
GST
Section 16(5) of the GST Act allows registered persons to avail input tax credit for specified financial years through a return under Section 39 filed on or before 30 November 2021. Input tax credit claimed on 20 December 2019 for Financial Year 2018-19 therefore fell within the extended statutory period. The assessment requiring payment or reversal of that credit was set aside, and the writ petition succeeded.
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Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
Case-Laws
GST
GST adjudication orders should ordinarily be challenged through the statutory appellate remedy where the taxpayer participated in proceedings and filed a detailed reply. Allegations concerning inadequate reasoning, service defects without demonstrated prejudice, electronic evidence, cross-examination, and overlap with an earlier statutory audit involve disputed facts and evidentiary assessment suitable for appellate examination. Writ jurisdiction is not ordinarily exercised unless a recognised exceptional ground, including a genuine breach of natural justice, is established. The writ petition was dismissed while preserving factual and legal contentions for appeal, and the writ-pendency period was excluded from limitation if an appeal is filed.
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Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.
Case-Laws
GST
Electronic uploading of a show-cause notice and order-in-original in the Common Portal's 'View Additional Notices and Orders' tab does not, by itself, constitute valid service under the CGST Act where the assessee neither acknowledged receipt nor responded. The retrospective amendment permitting specified CGST Rules functions through the Common Portal does not expand those functions to replace formal service of notices or orders. Where portal upload may result in civil consequences and the assessee lacked knowledge of the uploaded materials, service remains ineffective. The writ petition was disposed of consistently with this principle.
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Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.
Case-Laws
GST
Section 75(4) requires a personal hearing where an adverse decision is contemplated, and a show-cause notice for short-paid GST indicates such contemplation without requiring a separate written request. An assessment order issued without considering the taxpayer's reply, despite the reply and hearing request being on record, reflects non-application of mind. The assessment order was set aside, with fresh proceedings permitted from consideration of the reply after granting a personal hearing in accordance with law. Exemplary costs were directed against the respondent authority for treating the matter as though no reply had been filed.
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Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.
Case-Laws
GST
Statutory GST pre-deposit and limitation requirements governed the remand of a time-barred appeal rejected for insufficient deposit. The amount previously recovered or paid from the electronic ledger was to be adjusted, subject to verification, towards 50% of the disputed tax required for the appeal. The appellate rejection was quashed on conditions requiring the assessee to deposit the balance as applicable and file a supported reply to the show cause notice, with the impugned order treated as an addendum. Fresh adjudication on merits was directed upon compliance, and bank-account attachment was to be vacated subject to the prescribed conditions.
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Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.
Case-Laws
GST
Effective service of GST notices requires more than portal upload where repeated communications receive no taxpayer response. Although portal uploading constitutes valid service, the assessing officer should consider other statutory modes under Section 169(1), preferably registered post with acknowledgement due, to ensure that notice reaches the taxpayer. An ex parte assessment without an effective opportunity to respond and a personal hearing risks avoidable litigation. The assessment was set aside and remanded for fresh consideration after objections are filed, with a clear 14-day notice for personal hearing and a merits-based decision.
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Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
Case-Laws
GST
Assignment of a lessee's entire long-term leasehold rights in a GIDC plot, including rights in land and building, constitutes a transfer of benefits arising from immovable property rather than a supply of services under GST law. Unlike GIDC's original grant of a long-term lease, assignment to a third-party assignee transfers the lessee's complete right and interest. Applying the Supreme Court order in Gujarat Chamber of Commerce, Industries & Ors., the High Court treated the assignment as outside GST and quashed the show cause notice that had proposed to tax it as a service.
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Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
Case-Laws
GST
Papad Khar, an alkaline mixture of sodium chloride, sodium carbonate and sodium bicarbonate used in papad and snack preparation, is classified as other disodium carbonate under sub-heading 28362090. Its manufacture by mixing and processing prevents classification as common or rock salt under heading 2501, while its composition and culinary function distinguish it from yeast or prepared baking powder under heading 2102. Sodium chloride serves principally as a diluent or carrier, whereas the carbonates and bicarbonates provide the functional properties. As an inorganic chemical, Papad Khar attracts GST at 18%. The GST exemption for papad does not extend to Papad Khar merely because it is used as an input in manufacturing exempt papad.
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Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
Case-Laws
GST
Composite job-work involving cutting, sorting, plate preparation, offset printing, drying, finishing, quality checks, bundling and return of kraft or duplex paper is treated as a composite supply, with offset printing as the principal supply and ancillary activities following its tax treatment. The concessional printing job-work entry for goods under Chapters 48 and 49 applies only where the printed goods attract central tax at 2.5% or nil. As kraft paper and duplex paper attract 18% GST, the concessional entry does not apply; the residuary job-work entry applies, resulting in GST at 18%.
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Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
Case-Laws
GST
Common-parlance classification governs the distinction between toilet soap and laundry soap under GST where “toilet soap” is undefined. Definitions under statutes serving different objects and schemes, including the Medicinal and Toilet Preparations (Excise Duties) Act, cannot be imported for GST classification. Toilet soap ordinarily serves washing of the body, hands or face, whereas detergent and semi-detergent bars intended to remove stains and deodorise apparel are laundry soaps. Their stated use, composition, substantial fillers and absence of constituents characteristic of toilet soaps support classification under sub-heading 34011942. Products covered by Entry 66 of Schedule II to Notification No. 09/2025-Central Tax (Rate) attract GST at 18%.
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AAP govt indulged in large-scale financial irregularities, caused losses to exchequer: Delhi minister
GST
Dated:- 9-8-2026
PTI
New Delhi, Aug 9 (PTI) Delhi PWD minister Parvesh Sahib Singh on Sunday alleged financial irregularities and huge losses to the public exchequer during AAP rule, citing findings of a CAG report recently tabled in Assembly.

“After the CAG report, we can say Arvind Kejriwal flouted rules, floated 1,185 manual tenders and inserted arbitration clauses in tenders, indulging in large-scale irregularities and looting of public money,” Singh alleged during a press conference here.

A Controller and Auditor General (CAG) report detailing the finances of various Delhi government departments between 2019 and

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rt of goods. The CAG report states that “bogus” E-way bills worth Rs 68,680 crore were generated, he said.

He further said out of 6.10 crore E-way bills, only 0.1 per cent were examined. An investigation into 70 cases found 344 instances of non-compliance, involving a revenue impact of Rs 3,071.92 crore, while a turnover mismatch of Rs 3,710.17 crore was also detected.

The PWD minister also accused the previous AAP government of indulging in irregularities across various departments.

Under the electricity subsidy scheme, 50,000 consumers whose electricity bills remained zero for 12 consecutive months, were provided subsidies amounting to Rs 17.81 crore, thereby causing a loss to the government exchequer, Singh said.

Further,

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Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.
Case-Laws
GST
Condonation of delay in a statutory GST appeal is discussed in the context of recovery proceedings initiated while a belated appeal against an adjudication order remains pending. The note describes circumstances in which, owing to the assessee's factual challenge to tax liability and the particular facts presented, delayed appellate access may be permitted and recovery action, including bank-account recovery, may be set aside. It also highlights that condonation does not determine the underlying tax demand: the appellate authority must examine the merits independently, with all contentions on liability remaining open.
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Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside
Case-Laws
GST
Assessment orders passed without the taxpayer's replies to show-cause notices were set aside after the High Court accepted that bona fide reasons, unavoidable circumstances and sufficient cause had prevented participation. Applying a justice-oriented approach, the Court also set aside the consequential appellate order that had rejected the appeals as time-barred. Subject to costs, the proceedings were remitted to the assessing authority from the stage of filing replies, with directions to allow submission of documents and provide a sufficient and reasonable hearing before fresh adjudication.
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GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.
Case-Laws
GST
GST demand alleging suppression of taxable value in bank guarantees should follow scrutiny and verification of self-assessment returns. The GST framework permits scrutiny, audit, special audit, inspection and investigation to identify possible revenue leakage; a Form GST DRC-01 notice should not be issued directly without first undertaking the relevant exercise. The demand order discussed was quashed and remitted for inspection or investigation and, if warranted, fresh determination of revenue leakage from guarantees issued to customers. The valuation and taxability issues concerning corporate guarantees were left open. Limitation exclusion was directed for the intervening period, and recovery remained in abeyance pending the statutory exercise.
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Provisional attachment expires after its statutory duration, making the challenge infructuous without a merits determination.
Case-Laws
GST
A provisional attachment under the Telangana Goods and Services Tax Act, 2017 operates for only one year from the date of its order. On expiry of that statutory period, the attachment ceases automatically by operation of law, making a merits determination of its validity unnecessary. The writ petition challenging the attachment was therefore disposed of as infructuous, while preserving the Bank's liberty to pursue other remedies in accordance with law if required.
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Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.
Case-Laws
GST
Ophthalmic binocular surgical microscopes are classified under tariff heading 9018 because they are specialised instruments for eye examination and surgery, and the relevant explanatory notes exclude them from heading 9011 for compound optical microscopes. Heading 9012, covering non-optical microscopes and related scientific apparatus, does not apply. As goods under heading 9018, these microscopes fall within Entry No. 483 of Schedule I to Notification No. 09/2025-Central Tax (Rate) and attract GST at 5 per cent.
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Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.
Case-Laws
GST
Paper bags made of paper or paperboard and classifiable under tariff item 48194000 fall within Entry 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate). The entry covers paper sacks/bags and biodegradable bags under Chapters 39 and 48, prescribing GST at 5%. The note describes the inclusion as addressing eco-friendly alternatives to conventional plastic bags, with Chapter 48 covering paper bags and Chapter 39 covering biodegradable plastic bags.
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India weathered Hormuz disruption without fuel shortages: Puri
GST
Dated:- 7-8-2026
PTI
New Delhi, Aug 7 (PTI) India successfully shielded consumers from supply disruptions triggered by the closure of the Strait of Hormuz earlier this year through diversified sourcing, expanded refining capacity and higher domestic production, Oil Minister Hardeep Singh Puri said on Friday, while outlining the government's broader strategy to strengthen the country's energy security.

Addressing an industry event organised by the Confederation of Indian Industry (CII), Puri said India had moved beyond viewing energy security solely through the lens of access to hydrocarbons, citing diversified imports, strategic partnerships, infrastructure expansion and alternative fuels as key pillars of its approach.

“Today, I think we are in the happy situation of being able to say that, as far as India is concerned, we have moved on from that,” he said.

He said India maintained uninterrupted fu

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ulf suppliers affected by the disruption.

“We never ran short of crude oil supplies. We always had about 60 days (cover); there was no shortage,” he said.

Puri also said the US had emerged as India's largest supplier of LPG following the disruption.

“Today, I am happy to inform you that the United States accounts for something like 67 per cent of our LPG imports.” Looking beyond the immediate supply security, Puri highlighted the government's recently approved Rs 84,000 crore Samudra Manthan programme aimed at supporting deep-water oil and gas exploration.

“The government is not going to do the drilling. The drilling is going to be done by private players,” he said, adding that the government would support up to 50 per cent of drilling costs or up to Rs 650 crore per well to encourage investment in high-risk offshore exploration.

Puri said India had opened previously restricted offshore acreage for exploration and expected further opportunities under future licensing ro

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in India have largely come down. Why? Because the central government, thanks to very bold decision-making by the Prime Minister, decided to cut excise duty on fuel on three occasions in November 21, May 2022, and March 10, 2026.” He added that while retail petrol and diesel prices had risen modestly over a longer period, excise duty reductions had more than offset those increases.

“Yes, if you look at a slightly larger period, I think petrol prices went up by 4 or 5 per cent… But, if you compare that with the amount of excise duty cut, Rs 10 per litre on petrol and diesel, that's why India has one of the most affordable fuel rates in the world.” The minister cautioned that ongoing geopolitical conflicts continued to cloud the global energy outlook despite improvements in supply resilience.

“I think the new global order should be secure, smart, and sustainable.” He said India has so far been able to insulate itself from external shocks, but warned that geopolitical uncertain

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Interest on self-assessed tax must be determined before garnishee recovery where Electronic Cash Ledger adjustment representations remain undecided.
Case-Laws
GST
Disputed interest on self-assessed tax, including whether amounts available in the Electronic Cash Ledger should be adjusted or deducted, must be determined before garnishee recovery proceeds. Noting conflicting judicial views and that the taxpayer's representations remained undecided, the HC directed the competent respondent to issue a reasoned order in accordance with law and applicable precedents. No coercive action under the garnishee notices may be taken until the decision is communicated; if adverse, it will remain inoperative for a further three weeks. The petition was disposed of without deciding the merits of the interest liability.
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GST search safeguards require clear authorisation, verifiable DIN compliance, and genuinely voluntary pre-notice tax payments before recovery.
Case-Laws
GST
GST inspection, search and seizure are distinct powers, and a search authorisation must identify the specific power exercised, be supported by recorded reasons to believe, and comply with Document Identification Number safeguards. Any exception to DIN generation requires a contemporaneous record of the technical difficulty, and a subsequently generated DIN must be communicated to the noticee. Tax recovery during search cannot precede adjudication unless payment is genuinely voluntary, based on the taxpayer's written self-ascertainment and prescribed acknowledgement. Taxpayers must also be informed of the option to obtain provisional release through bond and security. Where these safeguards are absent, payment may support a refund claim, subject to fresh assessment after notice and enquiry.
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Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.
Case-Laws
GST
Retention of seized documents under GST requires a valid seizure authorisation and continuing necessity for proceedings under the Act. Sections 67(2) and 67(11) operate together: documents may be retained only when seized by a duly authorised official and required for GST proceedings. Where the underlying authorisation is withdrawn, the basis for seizure and consequential retention ceases, and the authorities cannot retain materials obtained during the inspection. The text states that all files and documents must be returned immediately and that a statement recorded during the inspection carries no legal consequence.
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Alternative statutory remedy restricts GST writ challenges unless specific natural justice prejudice establishes an exceptional case.
Case-Laws
GST
An efficacious statutory appeal generally bars writ jurisdiction against an appealable GST adjudication order unless exceptional circumstances are properly pleaded and supported. A natural justice challenge based on non-supply of relied-upon documents requires particulars identifying the documents withheld and the resulting prejudice; a bare allegation is insufficient, particularly where the order records service of the show cause notice and documents through registered and other email addresses. The article notes that writ petitions should not be used to bypass the appellate process or mandatory pre-deposit. The petition was treated as not maintainable, with liberty to pursue the statutory appeal subject to statutory requirements and with merits left open.
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GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.
Case-Laws
GST
GST registration cancelled for non-existence at the declared principal place of business was considered for restoration where the address discrepancy arose from a genuine mistake. The HC noted that the change of address was not intended to circumvent the law, no GST demand was outstanding, and the taxpayer undertook to pay applicable charges, late fees and penalty. Finding that restoration would permit lawful conduct of business without prejudicing Revenue, the HC directed restoration of the cancelled registration subject to payment of the amounts intimated by the respondents.
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