Goods and Services Tax

Advisory to Taxpayers and Stakeholders – Enhancements in the e-Way Bill (EWB) Portal
GST
Dated:- 21-5-2026

As part of the ongoing efforts towards strengthening data quality, traceability, and operational efficiency in the E-Way Bill (EWB) system, certain functional enhancements are proposed to be introduced in the EWB portal.

The advisory covers the following proposed changes:

  a) Mandatory capture of “Ship-To GSTIN” in Bill-To Ship-To transactions for improved traceability and data accuracy; and

  b) Introduction of EWB Closure functionality to enable taxpayers to voluntarily close E-Way Bills in specified scenarios.

The advisory also includes the proposed implementation timelines and necessary action points for stakeholders to undertake requisite system changes and preparedness activities.

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Document 1
«>> GIN

4th Floor, World Mark-1, East Wing, Asset 11, Hospitality District, Aerocity, New Delhi 110037 Tel: 011-

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e consignee is an unregistered person, the value “URP” shall be entered in the “Ship To GSTIN” field.

3. Introduction of Voluntary e-Way Bill Closure Facility

(i) A new e-Way Bill Closure facility has been introduced in the e-Way Bill system on voluntary basis to enable closure of the e-Way Bill once delivery of goods is completed.

(ii) The e-Way Bill may be closed by:

a) Supplier

b) Recipient

c) Transporter involved in the transaction

d) Driver or authorized person whose mobile number has been provided for closure

(iii) For suppliers, recipients, and transporters, the e-Way Bill Closure option is available after login under the e-Way Bill section of the portal.

1

(iv) Closure can be performed:

· e-Way Bill-wise, or

· Date-wise

(v) A mobile number may be entered at the time of e-Way Bill generation specifically for closure purposes. Currently, this option is voluntary in nature.

(vi) If required, the mobile number can also be updated duri

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ns. Bulk

Cancel

Print EWB

EWB for Gold

EWB Close

2

«>> GIN

4th Floor, World Mark-1, East Wing, Asset 11, Hospitality District, Aerocity, New Delhi 110037 Tel: 011-49111200, Fax: 011-49111210 E-Mail: info@gstn.org.in, www.gstn.org.in CIN: U72200DL2013NPL249988

GOODS AND SERVICES TAX NETWORK

(A Government Enterprise)

A) E-WayBill Closure by logged in user: i) by E-WayBill Number ii) by E-WayBill Generated Date

i) Screenshots of Closure by E-waybill Number …

CLOSURE OF E-WAYBILLS

Show e-Way Bill By: E-Way Bill No Generated by me(Date) e-Way Bill No. Go Exit

Generated by me(Date) Enter e-Way Bil No 1423608

Show e-Way Ba By:

Unique Nol way TMl No & Dude Generated By Doe No/Date From Place To Place

02/03/2020 10:45:00 GANDHINAGA 535342424 – 02/03/2026 : TECHNICAL TEAM GANDHINADA 518001 IC TECHNICAL TEAM GANDHINAGAR 510001 3/3/2026 12:00:00 AM

Selected E-Way Bill is : 142360

From indhi Nagar GANDHINAGA, 518001, ANDHRA PRAD

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Tax Payers

Transporters C

URP

Products & Services

Pincode

Pin To Pin Distance

594 CRORE E-Way Bill

Update Block Status

Closing Of E-Way Bills

Closing of Ewaybills …

SEND OTP

Enter Mobile No

Enter OTP

SUBMIT

Closing of Ewaybills …

Search

Logged in user mobile:90

Chord De Foam Pace To Pace

1823 30/12002

0/12121225 37B2 141100

CLOSE SELECTED EWB EXIT

mis.ewaybillgst.gov.in says The Following E-WayBills were closed successfully : 19230 8, 19230

mis.ewaybillgst.gov.in says Alert! You have selected 2 E-WayBills to close. Are you sure?

OK

Cancel

OK

4. API and System Integration Readiness

a) Necessary API changes have been released by NIC in the Sandbox environment. The proposed changes will be deployed in production by 15th June,2026. All stakeholders are requested to make necessary changes at their end accordingly.

b) All ERP vendors, GSPs, ASPs, and system integrators are advised to:

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Solar inverter classification under GST: parts of solar power systems qualify for concessional tax, with intended use accepted.
Case-Laws
GST
Solar inverters supplied for use in solar power generating systems were treated as integral parts of that system and, on the material produced, fell within Sl. No. 234 of Notification No. 1/2017-CT(R), attracting GST at 5%. The Court held that the concession extends to parts used for manufacture of solar power generating systems, and that assembling such parts into a new product with a distinct name, character and use satisfies the definition of manufacture. It also held that expressions such as “required to manufacture” and “for use” refer to intended use, so proof of actual end-use was not necessary. The contrary orders were quashed to that extent.
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India’s 45-Day MSME Payment Rule Exposes Structural Gap in Industrial Supply Chain Finance
GST
Dated:- 21-5-2026
PTI
A thought-provoking perspective from UNICbiz on how business purpose shapes profit, power, trust, and long-term sustainability A new analysis argues the mandate’s intent is sound — but the financial infrastructure to support it does not yet exist for most of the industrial chain. A phased, data-led supply chain finance architecture is proposed as the path forward.

AHMEDABAD, May 21 ,2006 India’s 45-day payment mandate for MSME suppliers, which came into force in April 2024 under Section 43B(h) of the Income Tax Act, has brought into sharp relief a structural working capital crisis running through the country’s informal industrial supply chains — one that a UNIC Analysis(published on Medium) identifies as needing a new architecture of supply chain finance designed from the distributor’s financial reality upward.

The rule requires compani

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or stalls. When downstream buyers delay, capital sits frozen in unpaid invoices. He cannot reorder, cannot service existing customers, and cannot grow. Across India’s industrial hubs, over 52 per cent of B2B payments already sit overdue beyond 90 days.

Section 43B(h) has compressed the window in which the distributor must settle with the anchor company — before his own buyers have paid him. His capital rotation, already under strain, now has a hard deadline on one end and an unchanged delay on the other.

A SYSTEMS PROBLEM, NOT A CREDIT PROBLEM The analysis, published by Ahmedabad-based strategic consultancy UNICbiz.com, argues that the stress in the chain is not the cost of money — it is the absence of velocity. Capital cannot complete its cycle because the downstream payment culture moves slower than the upstream delivery schedule demands.

Conventional banking instruments — overdraft facilities secured against stock and debtors — are designed for a formal finan

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e without draining their own capital. The second enables invoice discounting on the distributor’s own receivables book — allowing him to receive 80 to 90 per cent of end-buyer invoice values immediately, completing the capital cycle.

What banks require ? What the program uses instead 3 years audited financials ? 6 months of platform-tracked sales and inventory ITR filing history ? GST invoice trail from within the program Collateral or property ? Anchor-validated purchase orders CIBIL credit score ? Payment velocity and buyer repeat-order frequency LEVERAGING INDIA’S DIGITAL INFRASTRUCTURE — WITH A CRITICAL REDESIGN India’s digital infrastructure is well-positioned for this challenge — the building blocks already exist. The GST network, Udyam registration databases, and digital lending frameworks have created an environment in which invoice verification, buyer creditworthiness assessment, and fund disbursal can now happen within hours rather than weeks.

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, payment velocity, purchase volumes) rather than formal balance-sheet assessments. This is the specific re-engineering that existing digital rails have not yet been assembled to deliver for the informal industrial segment.

DESIGN CONSTRAINTS THAT CANNOT BE ENGINEERED AROUND The analysis is candid about what the architecture cannot resolve on its own. Invoice discounting is RBI-regulated when accessed through TReDS or licensed NBFCs; the anchor company cannot run a lending operation directly. Three decisions must be made before any program can be launched: who owns the NBFC relationship; how large the anchor’s first-loss guarantee should be; and what discount fee the distributor can actually absorb within a five to eight per cent margin.

“The discount fee on invoice discounting is the real design challenge at the heart of this solution. It must be calibrated to what a 5-8 per cent margin distributor can actually absorb — without eliminating the margin the program was des

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Tariff classification of polypropylene leno bags turns on textile character, and plastic sacks classification was upheld.
Case-Laws
GST
Polypropylene leno bags were held not classifiable as textile goods under Heading 6305 33 00 because the appellant failed to show that the plastic strips used in weaving satisfied the conditions for treatment as synthetic textile under Section XI Note 1(g) read with Heading 6305. The Court reiterated that there is no estoppel against claiming the correct tariff classification, but that principle does not relieve the importer of proving that the product answers the textile entry. Applying the common parlance test and relying on prior precedent, the Court found the goods were known in the market as plastic sacks, not textile sacks, and left their classification under Heading 3923 2900 undisturbed.
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Statutory remedy bars writ interference where GST search and stock discrepancy issues turn on disputed facts.
Case-Laws
GST
The High Court declined to entertain the writ petition under Article 226 because the challenge to the search authorization, stock discrepancy assessment, and penalty order involved disputed factual matters better examined under the GST statutory framework. Applying the rule that an aggrieved person should ordinarily pursue the remedy created by statute, the Court held that an effective appellate remedy was available and interference in writ jurisdiction was unwarranted. The petitioner was left to file an appeal and was granted liberty to raise all legal and factual grounds, including a request for condonation of delay for the period spent in prosecuting the writ petition.
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Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration.
Case-Laws
GST
Failure to consider a taxpayer's reply to the pre-show cause intimation and supporting documents vitiated the subsequent DRC-01 show cause notice. The HC noted the admitted position that the objections filed against the DRC-01A notice were not examined before issuance of the notice denying input tax credit. In light of the State's statement that the materials would be considered afresh, the Court quashed the impugned notice and directed the competent authority to reconsider the objections and documents and pass a fresh speaking and reasoned order in accordance with law within the stipulated time.
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Statutory appeal and audit-based proceedings bar writ relief absent proven denial of hearing or lack of jurisdiction.
Case-Laws
GST
An efficacious statutory appeal ordinarily bars recourse to Article 226, and the natural justice exception applies only where denial of hearing is shown on the facts. The Court found that the petitioner had been served with the show cause notice, given time to reply, and granted further extension, but filed no reply or material showing denial of hearing; the writ challenge was therefore not maintainable. It also held that completion of audit under Section 65 does not divest the proper officer of jurisdiction to initiate proceedings under Section 73, because the statutory scheme contemplates such action where audit reveals tax liability or irregular input tax credit. The writ petition was dismissed, with liberty to pursue the appellate remedy.
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Efficacious statutory appeal under GST bars writ review; petitioner may still file appeal within the court-granted time.
Case-Laws
GST
Where an efficacious statutory appeal exists under the GST framework, recourse to the appeal remedy must ordinarily precede invocation of Article 226. Applying the rule of exhaustion of statutory remedies as one of policy, convenience and discretion, the High Court found no special circumstance to depart from that principle and declined to examine the GST demand on merits. As the petitioner was still within the appeal period under Section 107, liberty was granted to file the appeal within seven days, and it was directed to be treated as within limitation subject to compliance with statutory requirements.
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Natural justice in GST adjudication requires consideration of reply and personal hearing before adverse orders are passed.
Case-Laws
GST
HC held that where the taxpayer had filed a reply to the show-cause notice and had requested a personal hearing, the adjudicating authority was bound to consider the explanation, record reasons for rejecting it, and afford a hearing. An adjudication order proceeded on the mistaken assumption that no reply had been filed, and the rectification order also failed to show that the hearing request was addressed. The Court treated this as a failure of independent application of mind and a breach of natural justice, and quashed the orders passed under the GST provisions. The matter was remanded for fresh adjudication on merits after granting a reasonable opportunity of hearing and liberty to adduce evidence.
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Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could proceed.
Case-Laws
GST
After cancellation of GST registration, an adjudication notice uploaded only on the common portal was not valid service because the taxpayer could no longer be expected to monitor the portal. Physical service was required under the service provisions, and its absence denied the opportunity to file a reply or objection and to be heard, breaching natural justice and the statutory hearing right. The HC set aside the adjudication order and remitted the matter for fresh decision after physical notice, supply of relied upon documents, and a proper hearing.
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Andhra govt clears over 800 acres for RIL’s Rs 1 lakh-cr AI data centre in Vizianagaram district
GST
Dated:- 20-5-2026
PTI
Amaravati, May 20 (PTI) The Andhra Pradesh government on Wednesday approved the allotment of over 800 acres of land in Vizianagaram district to Reliance Industries Ltd at a discounted rate of 25 percent for the establishment of a Giga Scale AI Data Centre (AIDC) with Cable Landing Station at an investment of over Rs 1 lakh crore.

IT Secretary Bhaskar Katamneni directed Andhra Pradesh Industrial and Infrastructure Corporation (APIIC) and Vizianagaram district administration to identify an additional acre of land suitable for the Cable Landing Station (CLS).

“The government accords approval for allo

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r provision for the project for a period of 20 years through the Water Resource Department, Municipal Administration and Urban Development Department and APIIC.

RIL will bear the cost for water provision while APIIC will also study a proposal on the development of a desalination plant under joint ownership between the company and the government.

Among fiscal incentives, the southern state approved the allotment of the 854 acres land for the data centre at a discount of 25 percent, requiring RIL to pay 75 percent land cost to APIIC as and when the land acquisition process is initiated.

Further, the TDP-led government sanctioned 100 percent exemption on stamp duty and registration charges along with a six percent capital sub

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BJD MP meets FM, seeks structured GST Council deliberations to include petrol, diesel under GST
GST
Dated:- 20-5-2026
PTI
New Delhi, May 20 (PTI) BJD MP Sasmit Patra on Wednesday met Finance Minister Nirmala Sitharaman and demanded initiation of structured deliberations on the inclusion of petrol and diesel under the Goods and Services Tax (GST) framework.

In his detailed representation to the FM, Patra emphasised that the constitutional framework under Article 279A(5) already envisages the eventual inclusion of petroleum products within GST through the recommendation of the GST Council.

He noted that while the matter had previously been deliberated upon in the GST Council following directions of the Kerala High Court, p

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ST Council can undertake a balanced, consultative and forward-looking deliberation on this important national issue in the larger interest of citizens, states, industry, agriculture and the Indian economy,” he said in his letter.

Patra said fuel prices directly impact inflation, transportation and logistics costs, agricultural input costs, MSME operating expenditure and household consumption patterns across the country.

He underlined that interstate disparities in VAT structures continue to dilute the objective of tax harmonisation and market integration envisioned under GST.

Drawing attention to Odisha's economic profile as a major mining, industrial and logistics-intensive state, the Rajya Sabha MP observed that calibrated GST

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Restoration of cancelled GST registration permitted after filing pending returns and compliance with tax obligations
Case-Laws
GST
Cancellation of GST registration for non-filing of returns was treated as remediable where the taxpayer had already filed the pending returns and paid the penalty amount. Relying on its earlier approach in similar matters, the HC permitted the taxpayer to seek restoration by filing an application within the time granted, and directed the authority to verify the application and consider restoration in accordance with law. The registration was to be restored upon such verification and compliance with the prescribed process.
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Release of detained perishable goods turns on prima facie ownership and compliance with statutory payment requirements.
Case-Laws
GST
Perishable goods detained in transit were ordered to be released to the petitioner because the demand order disclosed no concrete or prima facie material negating the petitioner's ownership of the consignment. The Court held that release had to follow compliance with the statutory payment required from the owner under Section 129(1)(a) of the GST law, and that the revenue could not withhold release merely on a disputed ownership basis. It also clarified that, if the petitioner did not pursue the statutory appeal and the demand attained finality, the revenue remained free to proceed in accordance with law.
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Writ jurisdiction and statutory appeal remedy: challenge sent to GSTAT with mandatory pre-deposit and notified timeline.
Case-Laws
GST
Writ jurisdiction may be invoked when the statutory appellate forum is not constituted or functional, because an aggrieved person cannot be left remediless. Once the GSTAT became functional and the appeal-filing timeline was notified, the writ court declined to retain the challenge and relegated the petitioner to the statutory appellate remedy. The Court held that the absence of a functional tribunal did not waive the mandatory pre-deposit under Section 112(8); the petitioner was required to file the appeal before GSTAT within the notified period after making the prescribed deposit. The merits of the first appellate order were not examined.
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Retrospective GST registration cancellation requires stated grounds and reasons; unreasoned notice and order were quashed.
Case-Laws
GST
Retrospective cancellation of GST registration must be supported by specific contingencies, and both the show cause notice and the cancellation order must disclose the factual basis and reasons. Where the notice is silent on the grounds for retrospective action and the cancellation order is equally unreasoned, the proceedings are unsustainable for breach of the requirement of reasoned quasi-judicial action and fair hearing. Applying that principle, the High Court set aside the show cause notice, the order cancelling registration retrospectively, and the order rejecting revocation, while granting the authorities liberty to proceed afresh in accordance with law.
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Bail condition requiring a security bond upheld as distinct from pre-deposit or bank guarantee, with review held impermissible.
Case-Laws
GST
A High Court considered a request to modify a bail condition requiring a security bond equal to the amount claimed. It held that the condition only required furnishing a security bond and did not require advance deposit of money or a bank guarantee, so the authorities cited by the applicant were inapplicable because the condition was materially different. The Court also held that it should not re-examine the issue after the same condition had already been challenged before the Supreme Court, and that withdrawing the condition would effectively amount to an impermissible review of the earlier bail order. The application was dismissed.
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Healthcare composite supply exemption applies to inpatient treatment bundles, while outpatient medicines and excess room rent remain taxable.
Case-Laws
GST
Inpatient treatment supplies, including medicines, consumables, room accommodation within the prescribed limit, nursing care and other ancillary elements, were held to form a naturally bundled composite supply of healthcare service. As the principal supply is healthcare service by a clinical establishment in a recognised system of medicine, the inpatient bundle falls within Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) and is exempt, subject to the specific exclusion for room rent. Medicines or other goods supplied to outpatients were held to be separate taxable supplies because they are not supplied as part of a continuous, hospital-controlled treatment bundle. Non-ICU room rent exceeding the notified threshold was also held outside the exemption and liable to GST.
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Advance ruling jurisdiction is limited to applicant's own supplies, and prior adjudication barred reconsideration of related taxability issues.
Case-Laws
GST
An advance ruling under section 97(2) is confined to questions arising from a supply of goods or services undertaken by the applicant, so issues relating to amounts shared with facilitators as consideration for services rendered to the applicant fell outside that scope. The Authority also noted that the taxability of transactions between the society and its members had already been decided in prior adjudication proceedings, triggering the bar under section 98(2). As the primary questions were inadmissible on these grounds, the connected questions on classification and exemption could not be entertained, and no ruling was issued on mutuality or taxability.
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Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal
GST
Dated:- 19-5-2026

Until now, while filing refund applications under specific categories involving accumulated Input Tax Credit (ITC), taxpayers were uploading Annexure-B in a PDF format, in terms of extant guidelines. In order to further automate the refund filing process and enable system-based verification of invoices and documents, a standardized Annexure-B Offline Utility has now been deployed on the portal. In order to bring uniformity, taxpayers are required to furnish Annexure-B through this prescribed utility going forward.

Taxpayers are advised to carefully note the following instructions while filing refund applications under the below mentioned refund categories where refund is claimed on account of accumulated Input Tax Credit (ITC).

1. Introduction of Annexure-B in Offline Utility for following categories

Annexure-B is required to be fur

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h respect to the HSN/SAC code and category of input supply reported in that line item, including the corresponding taxable value, tax amount, and whether such ITC is blocked under section 17(5) of the CGST Act or otherwise. A maximum of 10,000 entries can be made in one offline utility file. If there are more than 10,000 entries, the user should use multiple offline utility files to enter the data.

3. Structure of Annexure-B Offline Utility

The utility contains the following two tables:

• Table 1 – Reversal Details

• Table 2 – HSN/SAC-wise Inward Invoice Details for which ITC has been claimed in GSTR-3B

4. Reporting of Invoices with Multiple Categories / HSN-SAC Codes

In cases where a single invoice includes: Multiple categories of supplies such as Inputs, Input Services, and Capital Goods, and/or Multiple HSN/SAC codes

• Taxpayers are required to split the invoice into separate line items in the offline utility.

• Ea

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able:

• Reversals made under Rules 38, 42, 43 of the CGST Rules and section 17(5) shall be reported as per the corresponding month's GSTR-3B.

• Other ITC reversals reflected in Table 4(B)(2) of GSTR-3B shall also be reported accordingly.

• In cases where multiple offline utility files are used, reversal amounts shall be entered only in the final utility file, with all previous utility files reflecting reversal amounts as zero. The system recalculates the consolidated Net ITC after upload of all JSON files. Taxpayers are advised to review the consolidated summary carefully prior to submission.

7. Uploading Annexure-B JSON File

Upon generation of the Annexure-B JSON file, the taxpayer shall upload the same on the RFD-01 screen by clicking on the hyperlink “Click to upload the Statement of invoices (Unutilized ITC)” and proceed further for validation.

8. Post-Upload Validation and Reports

• Uploaded invoices shall be valida

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d in respect of the Annexure B offline utility, namely :

• Copy-paste functionality has been enabled for dropdown values in the offline utility. While using this feature, users must ensure that the value that user if copying and pasting must match with the exact dropdown value. Any deviation, including leading or trailing spaces, may result in validation errors. Additionally, users should not paste data into any frozen/protected fields, as this may lead to processing or validation issues.

• Before using the newly downloaded utility, users should ensure that any previous version of the Annexure B Offline Utility is completely closed. Keeping an older version open simultaneously may cause issues with the enhanced copy-paste functionality.

• Users are advised to avoid using unnecessary spaces while entering or copy-pasting data (for example, extra spaces after supplier name or in other fields), as such inconsistencies may result in errors during JSON

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Prolonged incarceration justified regular bail where trial was slow and substantial prosecution evidence remained incomplete.
Case-Laws
GST
Despite the seriousness of the allegations, regular bail was granted because the petitioner had remained in custody for more than five years and nine months while the trial progressed slowly and substantial prosecution evidence still remained. The Court applied the principle that an accused cannot be kept in custody indefinitely before guilt is proved, and held that prolonged incarceration, together with incomplete examination of witnesses, justified release on bail. Bail was made subject to furnishing bonds and compliance with conditions against influencing witnesses or tampering with evidence, with liberty to seek cancellation if misused.
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Writ jurisdiction cannot quash pending criminal prosecution where disputed facts must be tried in a criminal court.
Case-Laws
GST
Writ jurisdiction under Article 226 was held unsuitable for quashing a pending CGST criminal prosecution where the complaint raised several disputed factual issues requiring trial. The Court treated the complaint as the foundation of the prosecution and declined to undertake any fact-finding inquiry or interfere with triable matters. It also held that Suncraft Energy (P) Ltd. was inapplicable because that decision concerned revenue action, not a pending criminal prosecution. The writ petition was dismissed, with liberty to the petitioner to raise all factual and jurisdictional objections before the jurisdictional criminal court during trial.
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Section 129 release of detained goods on penalty payment despite ownership dispute and pending demand adjudication.
Case-Laws
GST
Section 129 is described as a complete code for detention and release of goods in transit, requiring release on payment of the prescribed penalty where the owner or another person comes forward, without treating detention as a continuing lien pending final adjudication of the demand. On the facts discussed, objections regarding ownership, quantity, quality and supporting documents were not backed by contrary material sufficient to displace the petitioner's claim of ownership at that stage. The consignment was therefore directed to be released on compliance with Section 129(1)(a), while the revenue was left free to recover any finally sustained demand in accordance with law.
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Invalid service by affixation and premature tax recovery were held illegal, with refund ordered.
Case-Laws
GST
Service of a show cause notice by affixation is valid only when the prescribed alternative modes are not practicable and that impracticability is first recorded; absent such declaration, service is invalid and any demand founded on it is illegal. Recovery of tax before expiry of the statutory three-month payment period is permissible only where the proper officer records written reasons under the proviso for immediate action in the interest of revenue; recovery from the electronic ledger on the same day as the demand order, without recorded reasons, was therefore illegal. The demand order was set aside, refund was directed, and liberty was reserved to proceed afresh in accordance with law.
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Reverse charge on bar licence fee rejected as TASMAC was not treated as the State Government under GST notifications.
Case-Laws
GST
Writ challenges to licence notices and tender conditions became infructuous after the licence period expired, so no effective relief could be granted on those issues. GST demands raised under reverse charge on 99% of the licence fee were unsustainable because TASMAC is a distinct juristic entity and not the State Government, Union Territory or local authority for the relevant notifications; the reverse charge entry therefore did not apply. The assessment orders and show cause notice on that basis were quashed. The Court left open independent GST liability, if any, on the petitioners' own supplies and permitted fresh proceedings under the machinery for unregistered persons, subject to limitation.
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