Goods and Services Tax

India eyes more FDI, speed up divestment, asset monetisation as economy faces external risks
GST
Dated:- 9-6-2026
PTI
New Delhi, Jun 9 (PTI) The government plans to push ahead with reforms, including further measures to boost foreign investment, speeding up divestment and asset monetisation, as it seeks to preserve India's growth momentum in the face of rising fuel and fertiliser import costs triggered by the West Asia crisis, government sources said on Tuesday.

They said that the country's GDP growth momentum remains intact, with domestic consumption holding up.

“Growth is not under stress, but there are external challenges… Quarter after quarter, growth is showing momentum. Domestic economy is doing good, consumptions are not coming down…,” the sources said.

The stress that India is facing currently in terms of high oil and fertiliser import bills due to the closure of the Strait of Hormuz are “not just the normal kind of uncertainties”, they said.

Sou

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adwinds from rising fuel and fertiliser import costs linked to the West Asia crisis, but growth momentum remains intact as domestic consumption stays resilient.

Sources said the government sees no immediate need for additional borrowing or supplementary spending approvals in the upcoming monsoon session of Parliament, with the FY27 Budget having already factored in uncertainties stemming from global trade tensions and tariff-related disruptions.

The growth momentum seen in the January-March quarter is continuing in the first quarter of FY27, sources said, adding that there has been no adverse impact on remittance inflows so far.

“We have no indications that remittances have come down so far,” sources added.

India's economy grew at a higher pace of 7.7 per cent during 2025-26 as compared to 7.1 per cent in 2024-25, according to government data released on Friday.

The same day RBI slashed its FY27 GDP growth forecast to 6.6 per cent from 6.9 per cent, citing rising ri

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budgeted Rs 80,000 crore under this head exceeds the budget estimate,” a source said.

The source added that the government's planned sale of its stake in IDBI Bank is expected to move forward.

Officials said a reassessment of macroeconomic conditions would be undertaken in July once April-June quarter economic data and the impact of the monsoon season become clearer.

High-frequency indicators continue to point to economic resilience, sources said, citing robust GST collections, improving private-sector investment trends and recent industry data showing a pickup in capital expenditure plans.

The government also intends to continue its reform agenda, with additional measures to attract foreign direct investment under consideration. Sources said there is no proposal to impose restrictions on capital outflows.

However, pressure is building on the subsidy front as global fertiliser prices rise.

According to sources, the fertiliser ministry has sought a 100 per cent

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Extension of timeline for implementation of mandatory “Ship To GSTIN” and Voluntary Closure of E-Way Bill functionalities
GST
Dated:- 9-6-2026

Reference is invited to the GSTN Advisory dated 20.05.2026, wherein it was informed that the following functionalities would be implemented in the E-Way Bill system with effect from 15th June, 2026:

1. Mandatory capture of “Ship To GSTIN” in Bill-To/Ship-To transactions; and

2. Voluntary Closure of E-Way Bill functionality.

Representations have been received from trade and industry seeking extension of the implementation timeline, citing the requirement of system changes, testing, API/ERP readiness and master data updation across the taxpayer

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Maharashtra cabinet clears administrative restructuring; 10 new departments to be added
GST
Dated:- 9-6-2026
PTI
Mumbai, Jun 9 (PTI) The Maharashtra cabinet on Tuesday approved a major restructuring of the state administration, increasing the number of departments from 33 to 43 to improve efficiency and speed up decision-making, officials said.

The decision involves the reorganisation of 13 ministerial departments, under which sub-divisions currently functioning within the same department will be converted into independent departments.

The state government, however, clarified that no new posts will be created as part of the restructuring exercise. Instead, functions and responsibilities will be redistribute

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GST appeal limitation: first day excluded and calendar-month computation kept the appeal within the condonable period.
Case-Laws
GST
In GST appeal limitation, the HC held that where the statute requires filing within three months from communication of the order, the date of communication must be excluded and limitation runs from the next day; “month” means a calendar month. On that computation, the appeal fell within the condonable period, so the appellate authority erred in treating it as time-barred. The HC also found that the authority failed to consider the electronically filed reply to the show cause notice on limitation, which deprived the petitioner of fair consideration and amounted to an apparent error on the record. The rejection was set aside and the matter remitted for fresh consideration.
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Export of services and royalty-related input tax credit supported refund, while turnover issues went back for reconsideration
Case-Laws
GST
Refund of accumulated input tax credit was allowed to the extent the services qualified as export of services, because the overseas contracting entity was treated as an independent legal person and the supplies were found to be delivered to recipients outside India. Input tax credit on royalty for licensing, patented technology and trademark rights was also upheld, as the payment was in furtherance of business and its valuation could not be reopened in refund proceedings. The Court further held that credit on business inputs and input services could not be denied as ineligible or blocked credit on the facts found. Residual issues on duty drawback, invoices, credit notes and adjusted total turnover were remitted for fresh consideration.
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GST refund deficiency memos must specify exact defects; vague RFD-03 notices cannot sustain rejection of refund claims
Case-Laws
GST
A GST refund deficiency memo in Form RFD-03 must identify the precise document defects; a vague statement that supporting papers are incomplete is insufficient because the applicant cannot effectively cure unspecified deficiencies. The memo cannot be used to reject the refund claim without particulars, and if treated as a rejection, that reasoning remains unsustainable. The proper course is to communicate the specific defects, allow rectification within time, and then decide the refund claim afresh by a speaking order.
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Alternate remedy and natural justice limits kept the writ challenge to a CGST adjudication order out of writ jurisdiction
Case-Laws
GST
A writ challenge to a CGST adjudication order was rejected as not maintainable because the dispute turned on disputed facts and factual inferences better suited to appellate scrutiny. The Court held that alternate remedy is not an absolute bar, but writ interference is confined to recognised exceptions such as lack of jurisdiction, breach of natural justice, fundamental rights, or vires challenge. No denial of hearing was made out, as notice, personal hearing and a reply had been given. At most, the impugned order involved an error in exercise of jurisdiction, remediable in appeal. Liberty to file the statutory appeal was granted, and time spent in writ proceedings was to be counted for limitation.
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Writ jurisdiction and alternative remedy in GST disputes: factual issues and no natural justice breach sent parties to appeal
Case-Laws
GST
A writ challenge to GST adjudication was not maintainable where the dispute turned on contested factual issues better suited to the appellate forum. The court reiterated that alternative remedy is not an absolute bar, but writ interference is limited to recognised exceptions such as lack of jurisdiction, breach of natural justice, violation of fundamental rights, or challenge to vires. Here, the claim that the assessee rendered only limited facilitative services raised factual questions, and the record showed that a personal hearing was granted and the defence considered. The petition was therefore disposed of, with liberty to file the statutory appeal and the writ period to be counted for limitation.
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Available Functionality for Tax Payers
GST
Dated:- 8-6-2026

GST GOODS AND SERVICES TAX

Available Functionality for Tax Payers in GST Portal

Registration

Refunds / Payments

Returns

e-Waybill

Others

23/11/2023

Functionality for validating bank account and to view the status of validation

23/11/2023

Changes made in the placement of Form GST PMT-07 link

23/11/2023

Reporting supplies of unregistered persons in GSTR-8

09/03/2021

Blocking of E-Way Bill generation facility of taxpayers under QRMP Scheme

23/11/2023

e-Invoice JSON download facility on GST e Invoice portal

23/11/2023

Changes in email communication w.r.t Aadhaar authentication

23/11/2023

New Bank added for payments

23/11/2023

Automated Intimation of ITC mismatch in Form GST DRC-01C

28/11/2020

Online filing of application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility

23/11/2023

Changes in the Asses

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filing of Form GST CMP 08 and Form GSTR 4

12/06/2023

Enablement of Annual return for the FY 2022-23

 

 

12/06/2023

Amnesty scheme changes

12/06/2023

Functionality for generating User ID by unregistered persons for supplies to e-Commerce operators

21/12/2022

Label change in Statement 1 of RFD 01 for Refund on account of ITC accumulated due to Inverted Tax Structure

02/05/2023

Amnesty on late fee for certain Forms

 

 

02/05/2023

Amnesty for non-filers assessed under section 62 i.e. Withdrawal of ASMT 13 Order on Filing of Return within Amnesty Scheme.

12/06/2023

Providing detailed Reason for Cancellation of Registration on My Profile Page

21/12/2022

System Generated Form GST RFD-01 for withheld refunds of export of goods with payment of IGST

02/05/2023

Change in due date of filing GSTR-5

 

 

12/04/2023

Online Filing of Annexure-V declaration by GTA taxpayers

02/05/2023

Imple

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on of minimum two promoters / partners / Directors for some constitution of business mandatory for registration

25/05/2022

Facility to apply for Temp User ID by an unregistered persons for claiming refund on GST Portal

21/12/2022

Turnover threshold validation on filing by composition taxpayers

 

 

16/08/2022

Updation of Statistics on GST Portal

12/04/2023

Applying for Temp. Id for refund by unregistered persons

06/04/2022

Updating the message in Track Application Status

21/12/2022

Validation to check duplicate entries in Form GSTR-2B

 

 

01/08/2022

Functionality to search and view Advance Ruling Orders

21/12/2022

Automation of Drop Proceedings for taxpayers suspended upon issuance of SCN in Form GST REG-17

13/01/2022

Changes in the messages displayed to taxpayer after applying for Refund Form RFD-01

21/12/2022

Implementing Sequential Filing of Form GSTR-1 and filing of Form GSTR-1 prior to Filin

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03/10/2022

Enabling TRAN-1 & TRAN-2 Forms on the Portal

 

 

08/12/2021

Integration of Appeal Module with Assessment Module

25/05/2022

Bank Account Validation of Taxpayers

12/07/2021

Seeking adjournment of dates in a SCN proceedings and submitting undertaking for not filing of appeal against order of rejection

16/08/2022

Generation of GSTR-11 based on  GSTR-1 / 5 for UIN holders

 

 

19/08/2021

Important statistics related to GST for FY 2021-22

06/04/2022

Integration of MMI (Map my India) in address field for Registration applications

28/06/2021

Facility to view ledger for 12 months and its download

16/08/2022

HSN based validation implemented in Form GSTR-9

 

 

04/08/2021

AATO display on Taxpayer's Dashboard

13/01/2022

Aadhaar authentication made mandatory for filing of Revocation application in Form REG-21 by Normal Taxpayers

28/06/2021

Transfer of amount in cash

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01/08/2022

Auto population of data in Form GSTR-4 from Form GSTR-1 in Table 4A & 4B (FO)

 

 

11/03/2021

Change in label and functionality of HSN / Service Classification Code Tax Rate search

13/01/2022

Filing of application for revocation of cancellation of registration in Form REG-21 by Taxpayers

25/03/2021

Filing of refund application in Form GST RFD-01, by exporter of services (with payment of tax), in cases of Foreign exchange fluctuations

25/05/2022

Changes made in Form GSTR-11

 

 

24/02/2021

Auto-generation of Form GST DRC-01 and its availability to the taxpayer on the GST Portal

10/09/2021

Extension of time limit for filing application for revocation of cancellation of registration

24/02/2021

Pre login Tracking of  Refund Application Status

25/05/2022

Changes in Table 12 of GSTR1 form for enabling HSN validation for taxpayers with AATO more than Rs 5 Crore

 

 

24/02/202

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ation in GST

13/01/2021

Filing of Refund application by taxpayers under QRMP scheme

06/04/2022

Facility for submitting consent for availing loan by MSME Taxpayers

 

 

25/12/2020

Communication between Recipient and Supplier Taxpayers on GST Portal

02/07/2021

Restricting taxpayers to opt for Composition Scheme, through Form CMP-02 and Form GST REG-01, based on their AATO & sending an alert on crossing the threshold limit

05/12/2020

Invoice Validation for Refunds for exports & supplies to SEZs (Form GST RFD-01)

06/04/2022

Changes implemented in Form GSTR-5

 

 

12/11/2020

Displaying Annual Aggregate Turnover (AATO) to taxpayer's on their Dashboard

29/05/2021

Extension in date of filing of revocation application of cancellation in Form GST REG-21

05/12/2020

Allowing ICEGATE validated Invoices while filing for Refund

06/04/2022

Offline utility for  TDS/TCS credit received

 

 

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cements in Search HSN functionality

 

 

 

 

11/03/2021

Selection of Core Business Activity by existing Taxpayers on the GST Portal

 

 

13/01/2022

Blocking filing of statement of outward supplies in Form GSTR-1  in case of non-filing of returns in Form GSTR-3B for the preceding tax period

 

 

 

 

11/03/2021

Change of status of certain taxpayers on the GST Portal

 

 

08/12/2021

Changes made in Form GSTR-1/IFF

 

 

 

 

24/02/2021

Post TRN Login, Tracking of Registration Application Status

 

 

08/12/2021

Creation of My Masters facility in Form GSTR-1/IFF

 

 

 

 

13/01/2021

Facility to upload documents in Form GST REG-13

 

 

08/12/2021

Allowing entry of suspended GSTINs as recipients in Form GSTR 1/IFF (B2B Tables)

 

 

 

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STR-3B.

 

 

 

 

03/12/2020

Filing an application for cancellation of Registration by GST Practitioner (Form GST PCT -06)

 

 

10/07/2021

Download of Form GSTR-4A in excel and auto-population of its details in Form GSTR-4 for the composition taxpayers

 

 

 

 

12/11/2020

PAN based Registration details to be shown to Taxpayers

 

 

07/07/2021

Nil filing of Form GSTR-1 (Quarterly) through SMS, by taxpayers under QRMP Scheme

 

 

 

 

12/11/2020

Suspension status of GSTIN in certain cases

 

 

07/07/2021

Filing of Form GSTR-1 by the taxpayers under QRMP Scheme on cancellation of registration

 

 

 

 

24/10/2020

Showing Jurisdiction of CBIC and States/ UTs on the basis of PIN

 

 

02/07/2021

Reduction in the late fee payable, for delay in filing of Form GSTR-7, i

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15/04/2021

Auto-population in Form GSTR-3B of ITC, for taxpayers in QRMP Scheme

 

 

 

 

 

 

 

 

09/04/2021

Auto-population of liability in Form GSTR-3B, for taxpayers under QRMP Scheme

 

 

 

 

 

 

 

 

09/04/2021

Generation of Form GSTR-11, based on Form GSTR-1/5

 

 

 

 

 

 

 

 

09/03/2021

RESET button enabled on GST Portal for Form GSTR-1/ IFF (Invoice Furnishing Facility)

 

 

 

 

 

 

 

 

09/03/2021

Reporting and paying interest & other amounts, in Form GSTR-5A by OIDAR registrants

 

 

 

 

 

 

 

 

09/03/2021

Download of Table 5 data, after filing, enabled for Form GST ITC-04

 

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nbsp;

 

 

 

05/02/2021

Implementation of 35% Challan in QRMP Scheme in Form GST PMT-06 for making payment

 

 

 

 

 

 

 

 

13/01/2021

Allowing reporting of GSTINs and tax deducted of OIDARs, in Form GSTR-7, by TDS deductors

 

 

 

 

 

 

 

 

06/01/2021

Invoice Furnishing Facility (IFF) facility for taxpayers under Quarterly

 

 

 

 

 

 

 

 

05/12/2020

Quarterly Returns Monthly Payment (QRMP) Scheme

 

 

 

 

 

 

 

 

03/12/2020

Import of e-invoice data into Form GSTR-1 of the taxpayers

 

 

 

 

 

 

 

 

03/12/2020

Authentication through EVC, for filing of returns through GSPs, for taxpayers for whom DSC is not mandatory

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TDS PPT by GSTN
GST
Dated:- 8-6-2026

TDS PPT by GSTN

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Document 1
News – Press release – PIB

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Registration as Tax Deductor at Source
GST
Dated:- 8-6-2026

FAQs > Registration as Tax Deductor at Source

1. Who needs to register under GST as a TDS?

TDS stands for Tax Deducted at Source (TDS). All Department or establishment of Centre / State Government, Local Authority, Government Agencies & Persons or category of persons notified by Central / State Government Governments, making contractual payments in excess of INR 2.5 Lakhs to suppliers need to register as a TDS under GST. In the GST regime, while making such a payment in excess of INR 2.5 Lakhs, the concerned Department or establishment of Centre / State Government, Local Authority, Government Agencies & Persons or category of persons notified by Central / State Government Governments needs to deduct 1% under CGST Act and 1% under SGST Act; In case of inter-state transactions, 2% (under IGST Act) of the total payable amount and remit it into the appropriate GST account. Credit of such GST payments will be giv

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ting the registration application along with the prescribed documents?

No, Your registration application will be processed and approved by the relevant Tax Officer, only then will you be issued the registration certificate and GSTIN.

5. What is time limit for the Tax Official to process the registration application as TDS?

Tax Official needs to process the registration application as TDS within 3 working days on first time receipt of the application. In case of receipt of the queries, taxpayer needs to respond to the notice for seeking clarifications within 7 working days. Once the taxpayer has responded to the queries, Tax official needs to process the registration application as TDS within 7 working days

6. How can I track the status of the registration application?

Yes, you can track the status by using the Registration > Services > Track Application Status service from the GST Portal.

7. What are the various status of the registration application filed?

Descrip

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a. Digital Signature Certificate (DSC)

Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one's identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issues by authorized Certifying Authorities. The GST Portal accepts only PAN based Class II and III DSC.

To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/? q=licensed_ca.html

b. Electronic Signature (E-Sign)

Electronic Signature (E-Sign) is an online electronic signature service in India to facilitate an Aadhar older to digitally sign a document.

A One Time Password (OTP) will be sent to mobile phone number that is registered with Aadhar at the time of digitally signing documents at the GST Portal.

c. Elect

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ails viz, email address, mobile number and PAN/ TAN. Once the TRN is generated, same can be used to login to temporary dashboard, access, fill and submit Part B of the application form. Since TRN is valid for 15 days, so you need to submit your saved application within 15 days.

14. What verification is done with Income tax database? What is to be done in case of error?

During Part A, your PAN details are validated. In case of any mismatch of data, you need to correct the data and proceed.

15. What is My Saved applications?

Any/ All applications you have initiated and are in various stages of completion but have not yet been submitted are saved applications. These application will be available for updation and submission up to 15 days from the creation of TRN on the GST Portal.

16. What is the time limit to fill the application? What happens to application after that?

In case the application form is not filled within 15 days, the application data gets purged.

17. Wh

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unicipal Khata copy – 100 KB

Electricity bill copy – 100 KB

Rent/ Lease agreement – 2 MB

Consent Letter – 100 KB

Rent receipt with NOC (In case of no/expired agreement) – 1 MB

Legal ownership document – 1 MB

Leased:

Rent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND

Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

JPG, PDF

Rented:

Rent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND

Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

JPG, PDF

Consent:

Consent letter AND

Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

JPG, PDF

Shared:

Consent letter AND

Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

JPG, PDF

Others:

Legal ownership document

JPG, PDF

 

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STANDARD OPERATING PROCEDURE (SOP) ON TDS
GST
Dated:- 8-6-2026

STANDARD OPERATING PROCEDURE (SOP) ON TDS

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Document 1
News – Press release – PIB

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Bona fide purchaser's input tax credit survives supplier tax default, with action reserved against the supplier.
Case-Laws
GST
Input tax credit cannot be denied to a bona fide purchasing dealer who transacted with a registered supplier and complied with statutory requirements merely because the supplier failed to deposit the tax collected from the purchaser. The proper remedy is to proceed against the defaulting supplier, not to shift the burden onto the purchaser by way of vicarious liability. The demand and appellate orders were set aside because the controversy was covered by binding precedent, but the Department retained liberty to act in accordance with law if material shows the transactions were collusive or not bona fide.
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Prior notice before coercive action is a limited safeguard in investigation, not blanket anticipatory bail protection.
Case-Laws
GST
In an economic-offence investigation, the HC treated a seven-day prior notice requirement before coercive action as a limited safeguard, not anticipatory bail or blanket protection from arrest. Because the matter was still at the summons stage and no proposal for prior approval to arrest had been moved, the Court held that investigation could continue and the respondents had to join as called. The Department remained free to proceed in accordance with law if they did not cooperate. The challenge to the notice direction failed and the petitions were dismissed.
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Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
Case-Laws
GST
Input tax credit cannot be denied to a bona fide purchasing dealer merely because the supplier failed to deposit the tax collected from the buyer; the Department's remedy lies against the defaulting supplier, not against the purchaser. That protection, however, does not extend to sham, collusive, or otherwise non-bona fide transactions, and the authorities may proceed where material shows such infirmity. Applying the Division Bench ruling already accepted by both sides, the Court set aside the impugned demand order and allowed the writ petition, while preserving liberty to act in accordance with law if the transactions are shown to be collusive or lacking bona fides.
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GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance
Case-Laws
GST
Cancellation of GST registration for non-furnishing of bank account details must follow the prescribed statutory route under Rule 10A and Rule 21A(2A)(b), including suspension and notice in Form GST REG-31 with a thirty-day opportunity to explain. A notice issued in Form GST REG-17, allowing only seven working days and not properly fixing the date and place of appearance, was held to violate the mandatory procedure and principles of natural justice. Because the cancellation order was passed before expiry of thirty days, both the notice and cancellation were set aside and registration was directed to be restored, without affecting tax liability or other statutory obligations.
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Bail in GST input tax credit cases: documentary evidence, completed investigation and no flight risk justified release on conditions.
Case-Laws
GST
In a GST prosecution for alleged wrongful availment of input tax credit, the HC held that pre-trial detention is not punitive and that bail turns on securing the accused's presence, not on custody for its own sake. The prosecution case rested largely on documentary and electronic material; investigation was complete; the complaint had been filed; the offence was triable by a Magistrate with a maximum sentence of five years; and no material showed any real risk of tampering, intimidation, absconding or obstruction of trial. Relying on the presumption of innocence and the principle that bail is the rule, the applicant was enlarged on bail subject to conditions.
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Tax liability of deceased proprietor survives against legal representatives, but only with hearing and speaking order
Case-Laws
GST
Tax liability of a deceased sole proprietor may be enforced against the legal representatives to the extent of the estate, and death does not extinguish liability for tax, interest or penalty. The operative safeguard is that any adverse determination must be made only after personal hearing and by a reasoned, speaking order. A demand raised in the name of the deceased without hearing the legal representatives is not sustainable. The source also notes that another challenge was not pressed and was left open.
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Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
Case-Laws
GST
Challenge to a GST penalty failed because the show cause notice alleged non-production of proof for inward supplies and supporting documents, and the HC treated matching documents, weighment slips and RFID particulars as material to establish actual receipt of goods and valid input tax credit. It held that input tax credit is provisional and may be denied where the assessee cannot prove receipt of goods or satisfy the statutory conditions for availment. On that basis, the objection that the order travelled beyond the notice or breached Section 75(7) was rejected, the writ was dismissed, and liberty was given to pursue the statutory appeal.
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GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
Case-Laws
GST
GST portal-based adjudication is intended to operate primarily through the Common Portal, so a noticee should not be required to adopt a hybrid process by filing supplementary replies only offline during personal hearing. The text states that where a further reply was attempted but blocked by portal limitations, the absence of that material from the record created a procedural defect and raised natural justice concerns. It further notes that the authority should have a request-based facility for online filing of additional replies, subject to control, and that the matter was therefore sent back for fresh consideration rather than leaving the party to the appellate route.
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Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
Case-Laws
GST
Anti-profiteering proceedings may extend beyond the original complaint where the DGAP report warrants reconsideration, and Rule 133(4) supports further inquiry into wider products; the objection to jurisdiction was rejected. Omission of the rules constituting the former authority did not extinguish pending proceedings or prior orders, since the statutory anti-profiteering scheme continued through successor forums. The prescribed decision timeline was held directory, so delay did not bar the matter. The supplier was found to have failed to pass on a GST rate reduction by commensurate price reduction, and benefit had to reach each recipient. Interest and penalty were not imposed for the pre-amendment period because those provisions were introduced later.
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GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
Case-Laws
GST
In a GST prosecution alleging fraudulent availing of input tax credit through invoices without actual supply, arrest must rest on recorded reasons to believe supported by material, not suspicion alone, and cannot be used to compel tax payment. The note also reiterates the presumption of innocence in criminal law. It records that where custody has continued for months, the case is largely documentary and electronic, trial is unlikely to finish soon, and there is no material of tampering, witness pressure, or non-cooperation, continued incarceration is unnecessary and bail may be granted on conditions.
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GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
Case-Laws
GST
GST registration cancelled for non-filing of returns may be restored where the registered person furnishes all pending returns and pays the tax dues with applicable interest, penalty and late fee, because the proper officer can consider dropping proceedings under the proviso to Rule 22(4). The text notes that the High Court treated the matter as covered by an earlier coordinate Bench decision and allowed the assessee to approach the authority for restoration in accordance with law. It also records a direction that the limitation period for assessment proceedings would run from the date of the order, except for FY 2024-25, which would be governed separately.
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GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
Case-Laws
GST
Demand under GST based solely on FORM 26AS entries could not be sustained where the sale deeds, if examined, indicated a prima facie sale of immovable property outside the GST levy. The HC found that the assessment proceeded on an assumed failure to produce the deeds, but once the copies of the sale deeds and corresponding FORM 26AS were considered, the underlying transaction required proper scrutiny. The impugned orders were quashed and the matter was remitted for fresh adjudication after notice.
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Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.
Case-Laws
GST
Defective arrest memo, non-disclosure of the place of arrest, and absence of lawful transit remand are treated as vitiating detention; the remand order is described as having been passed without application of mind. The discussion also says non-supply of “reasons to believe” did not invalidate the arrest, because those reasons are for judicial scrutiny rather than communication to the arrestee.
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