Goods and Services Tax

Availability of efficacious alternative remedy: writ withheld where statutory appeal under CGST Act and Rules remained unexhausted.
Case-Laws
GST
Availability of an efficacious alternative statutory remedy precluded writ relief: the High Court declined to examine merits because the petitioner had not availed the statutory appeal under Section 107 of the CGST Act read with Rule 109A. Complaints of non-supply of relied documents, defective service and service dates of summons, alleged non-consideration of replies and non-application of mind were held to arise from the adjudicatory record and fall within the scope of the statutory appellate forum; petition dismissed with liberty to pursue the prescribed appeal.
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Efficacious statutory remedy bars writ relief where an appeal is available; petition dismissed with liberty to appeal.
Case-Laws
GST
Availability of an efficacious statutory appeal against assessment orders bars resort to writ jurisdiction; failure to disclose that remedy and a misleading claim of no alternate efficacious remedy warranted dismissal, and the petitioner was granted liberty to pursue the statutory appeal. Disputed factual questions-specifically service of notice by electronic means and infringement of natural justice-are unsuitable for summary resolution in writ proceedings and do not justify bypassing the appellate scheme. All substantive contentions remain open for determination before the appellate forum.
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Power to drop cancellation proceedings where pending returns are filed and dues paid; authority must consider restoration accordingly.
Case-Laws
GST
Proviso to Rule 22(4) empowers an authorized officer to drop cancellation proceedings and pass Form GST REG 20 where a person served with a show cause notice under Section 29(2)(c) furnishes all pending returns and pays tax dues, interest and late fee; on compliance the officer may also consider restoration of registration and must decide in accordance with law. The period for limitation under Section 73(10) is to be computed from the date of the court order for relevant years, while the specified forthcoming financial year is to be governed by Section 44; petitioners remain liable for arrears including tax, penalty, interest and late fees.
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Power to drop cancellation proceedings on compliance with Rule 22(4) proviso; authority must restore registration and determine limitation.
Case-Laws
GST
Where a registrant served with a show cause notice under the GST regime furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to sub rule (4) of Rule 22, the proper officer has jurisdiction to drop cancellation proceedings and pass the prescribed restoration order; petitioners were permitted to apply to the authority within two months and the authority must consider and decide expeditiously. The court directed that limitation for recovery under Section 73(10) be computed from the date of this order, except that the financial year 2025 26 is governed by Section 44; liability for arrears, interest, penalty and fees remains.
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Efficacious statutory remedy required; writ refused and statutory appeal left open, consolidation of assessment years upheld.
Case-Laws
GST
The High Court declined to decide substantive merits of alleged fraudulent availment of input tax credit because an efficacious alternative remedy by statutory appeal under Section 107 and Rule 109A remained available and unexhausted, applying the principle that writ jurisdiction should not supplant the statutory appellate forum; petitioner was left free to pursue that remedy. The court also held, following Ambika Traders (SC), that notices under the assessment provisions may consolidate multiple financial years where the statute permits a notice 'for any period' or 'for such periods', and found no reason to quash the impugned proceedings; writ petition dismissed.
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Assignment of Leasehold Rights is a transfer of immovable property, not a taxable supply under GST; demand quashed.
Case-Laws
GST
Assignment of leasehold rights in a GIDC-allotted plot constitutes an interest in immovable property and, when assigned for consideration, operates as a transfer of immovable property rather than a supply of service. The court applied prior reasoning that such transfers fall outside the scope of GST under the statutory scheme and relevant schedules/notifications, with the result that GST liability and related demands premised on treating the assignment as a taxable service do not arise. Accordingly the show-cause notice and demand order were quashed and the petition allowed; input tax credit issues therefore do not arise.
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Locus to challenge show cause notice denied; petition dismissed and detention/confiscation proceedings left undisturbed.
Case-Laws
GST
Petition dismissed for want of locus to challenge detention and confiscation proceedings where High Court found insufficient nexus between petitioner and intercepted consignment; E-way bill showed different dispatch and consignee locations, registration and documentation discrepancies, and neither supplier nor recipient sought release, leading the Court to conclude lack of standing. Court also refused to quash the show cause notice under Section 130, treating interference as premature in view of precedent and noting indicia of tax evasion and deceptive documentation on the record.
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Seizure of Cash cannot be upheld absent specific evidentiary linkage; release ordered pending further proof and pleadings.
Case-Laws
GST
Challenge to search and seizure under the CGST regime centred on whether cash qualifies as “goods” or as “documents or books or things” under Section 67; the court held the statutory definition of goods excludes money and reading “things” ejusdem generis with “documents” and “books” limits it to evidentiary items containing information. Cash may be seized only where specific notes or currency can be shown to have direct evidentiary value traceable to taxable transactions. On the facts, authorities failed to establish evidentiary necessity; the cash was ordered de-sealed and released, while broader validity of the search was left for further affidavit exchange and hearing with interim procedural restraints.
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User Advisory for the GSTAT E-Filing Portal
GST
Dated:- 19-3-2026

User Advisory for the GSTAT E-Filing Portal

• Please note that this advisory is only a snapshot for the entire appeal filing process.

• For detailed understanding and in order to have a seamless experience on the portal, users are advised to refer to the E-filling user manual, FAQs and user videos.

Section 1: Getting Started on the Homepage

Before you log in or register, you must complete these initial steps on the portal's main page.

Step 1.1: Download the Offline Draft Filing Excel Sheet (Strongly Recommended)

To save time and minimize data entry errors, it is strongly recommended that the user first download the E-Filing Excel Sheet and fill in the details of the appeal in this Excel sheet. It may be noted that this Excel sheet is a replica of the filing portal and the various Tabs available thereon. Users are also advised to scan and save in a separate folder all

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further action in relation to a filed appeal.

• (Outcome: The portal navigates to the appropriate page for online filing.)

Section 2: The E-Filing and Submission Process

After your ARN/CRN is successfully validated, you can proceed with the filing.

Step 2.1: Login and Initial Setup

• Login/Register: Access the portal using your GSTIN ID(for Taxpayers)/ Back Office ID(for Tax officers). New users must complete the registration process first.

• Disclaimer: After logging in, carefully read the Disclaimer and click “Agree” and “Continue” to access your dashboard.

Step 2.2: Completing the Appeal Form

Navigate through each tab sequentially. Ensure all mandatory fields are completed accurately.

1. Order Details: Select the appropriate order against which the appeal before GSTAT is sought to be filed.

2. Basic s Case Details: Enter case information. (You can copy-paste this from your offline Excel sheet).

3. Appe

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nt gateway (Bharatkosh) for payments via Net Banking, Credit/Debit Card, or UPI. A success receipt/challan will be generated upon completion of payment.

• Offline Payment: If you choose offline payment (via Bharatkosh portal), you must upload the payment receipt/challan to the portal to complete this step.

Step 2.4: Digital Signing and Final Submission

• Signing Options: Submit and digitally sign your documents using one of the following methods:

• External DSC Utility

• NIC DSC Utility

• Aadhaar-Based E-Sign

• Acknowledgement: Once submitted, a final acknowledgement and filing number will be generated and sent to you via SMS and email.

Important: It is strongly recommended to proceed with Court Fee payments tab only when all relevant data and supporting documents to the Appeal are uploaded on the portal. Please fill the Check list by selecting the correct option available.

Upon successful completion

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Writ Jurisdiction should not replace an available statutory appeal when delay is self caused; petition dismissed.
Case-Laws
GST
Article 226 writ jurisdiction should not ordinarily supplant an efficacious statutory appeal where the petitioner, by fault, disabled itself from filing the statutory remedy; failure to show sufficient cause for delay in instituting the appeal justified refusal to exercise discretionary writ relief. The adjudication cancelling GST registration was not set aside for breach of natural justice because show cause notices and opportunities to be heard were issued and the petitioner neither responded nor demonstrated non service; a bare allegation of ex parte decision contradicted the record. Petition dismissed for failure to bypass the alternate statutory remedy and to establish procedural unfairness.
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Delayed payment interest: administrative authority ordered to decide representation and pay admitted dues with interest.
Case-Laws
GST
The HC directed the Chief Engineer to decide the petitioner's pending representation by a self-contained speaking order within 90 days, taking into account specified documentary annexures; if the petitioner is found entitled to any contractual dues, respondent must release the amount with interest from the date of entitlement until payment, applying the principle in Union of India v. Willowood Chemicals. The Court refrained from expressing any opinion on the merits. The order prescribes a timeline, mandates consideration of evidence, and fixes interest as the remedy for delayed payment rather than adjudicating substantive claims.
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Omission of statutory rule operates prospectively and lapses pending non final proceedings, enabling IGST refund processing.
Case-Laws
GST
Omission of Rule 96(10) of the CGST Rules by Notification No.20/2024, made without a saving clause, operates prospectively and applies to pending non final proceedings, causing proceedings founded on the omitted rule (including undisposed show cause notices and non final orders) to lapse. Consequentially, impugned non final orders are quashed and petitioners are entitled to have their IGST refund claims for export of goods processed or restored for processing. Where no alternate appellate forum exists or tribunal is unconstituted, orders not finally adjudicated cannot be treated as final, reinforcing entitlement to refund processing within prescribed timeframes.
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Taxability of vouchers: vouchers not taxable per se; only underlying supplies and agent commission may attract GST, remitted for fresh decision.
Case-Laws
GST
High Court reviewed GST treatment of voucher transactions, holding that vouchers themselves are not supplies; only the supply of underlying goods or services is taxable, and distributors acting as agents are liable only on commission/fee, not on full voucher turnover. The Court placed material reliance on the Board's circular clarifying voucher and money definitions and noted deletion of sub section (4) of Section 12 by the Finance Act, 2025 as altering time of supply law for vouchers. The order confirming demand was quashed in part and remitted to respondent no.2 for de novo consideration after hearing and allowing an additional reply.
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Prematurity of writs: challenge statutory search and seizure only after exhausting CGST adjudication; provisional release available by procedure.
Case-Laws
GST
Writ petitions challenging search and seizure were held premature because the statutory investigative process had advanced to issuance of show-cause notices under the CGST Act; petitioners must first exhaust the statutory remedy and may attack any final Order-in-Original. The court applied judicial restraint, confining review of the recorded reasons to Wednesbury reasonableness and refusing to rehear administrative judgment on its merits. Requests for immediate release of goods were denied, with provisional release permitted only on production of valid bills, challans or receipts or by following the Section 67(6)/Rule 140(1) provisional-release procedure and furnishing a bond.
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Fair opportunity to be heard: adjudication may proceed on other materials if originals of seized documents are not relied upon.
Case-Laws
GST
Departmental undertaking that originals of seized documents missing from custody will not be relied upon resolves the specific grievance; adjudication may proceed for the listed tax periods on other available materials while ensuring the assessee is afforded the statutory right to file replies and be heard under the TGST Act. The decision rests on the department's representation and the procedural requirement of fair opportunity of hearing; there is no adjudication on the substantive validity or content of the seized materials whose originals are absent.
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Procedural fairness: order passed without reply quashed and remitted subject to conditional pre-deposit and filing of reply.
Case-Laws
GST
Validity of an order passed without affording opportunity to reply to the Show Cause Notice was examined, with the HC quashing the impugned assessment and remitting the matter for de novo adjudication. The court applied procedural fairness requiring the litigant to make a conditional pre-deposit of half the disputed tax (adjusted by amounts previously dropped), file a substantive reply to Form GST DRC-01 with supporting documents, and gave the tax authority a limited period to decide on merits. Bank attachment shall be vacated on compliance and the authority must give notice before any recovery if the petitioner defaults.
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Duplication of proceedings quashed; remand ordered subject to conditional payment and fresh personal hearing.
Case-Laws
GST
Impugned orders concerning the discrepancy between Form GSTR-2A and GSTR-3B were governed as follows: the earlier order was held unsustainable due to duplication of proceedings resulting in double taxation and was quashed; the subsequent order was set aside for confirming assessment without affording a personal hearing and the matter was remanded for fresh consideration. The remand is conditional on the petitioner paying 25% of the disputed tax before invoking reconsideration, after which the assessing authority must permit filing of objections and afford a personal hearing. Operative effect: duplication corrected and procedural defect remedied by conditional remand.
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Effective service of notices: portal-only notice insufficient; order set aside and fresh hearing ordered with bank attachment released.
Case-Laws
GST
Uploading a show cause notice on the GST portal is a recognised mode of service, but where the taxpayer was unaware and the original was not furnished and no personal hearing was afforded, confirmation of proposals is unsustainable; the HC set aside the assessment and remitted the matter for fresh consideration, directing opportunity to file reply and a personal hearing. Officers are required to explore alternative prescribed modes of service under Section 169(1) (preferably RPAD) if portal service elicits no response. Attachment of the petitioner's bank account is ordered released and de frozen on production of this order.
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Service by electronic portal: failure to secure effective service and personal hearing requires remand and fresh consideration.
Case-Laws
GST
Uploading notices on the GST electronic portal qualifies as a mode of service, but where a taxpayer does not respond the officer must apply mind and explore other prescribed modes to achieve effective service under the statutory scheme; failure to afford an opportunity of personal hearing and absence of effective service render ex parte assessment procedurally infirm. The impugned assessment was set aside and remitted for fresh consideration with directions that the taxpayer file a reply within a specified period and that the tax authority issue a clear notice fixing a 14 day personal hearing before deciding on merits.
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Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
Case-Laws
GST
Classification of rubber rings for GST hinges on two operative conditions: they must be made of hard rubber and be suitable for use solely or principally with sprinkler or drip irrigation systems; if both conditions are met, the rings may be classified with irrigation machinery under the concessional tariff heading and attract the lower rate. If either condition is absent-rings are other than hard rubber or are articles of general use not confined to sole/principal use with those systems-then they fall outside that heading and are classifiable as other articles of vulcanised rubber, attracting the standard rate for that heading.
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Haryana CM rebuts opposition's claims on online shopping, says no distress among small traders
GST
Dated:- 19-3-2026
PTI
Chandigarh, Mar 18 (PTI) Haryana Chief Minister Nayab Singh Saini rejected the opposition's claim on Wednesday that the rise of online shopping is adversely affecting small traders.

He said there is no evidence of distress among small traders.

Saini said in fact, the expansion of digital payments has strengthened small businesses and widened access to formal transactions at the grassroots.

During the Question Hour in the Assembly, Congress MLA Balwan Singh Doulatpuria sought to know whether it was a fact that the business of small shopkeepers in Haryana is being adversely affected due to the rising tr

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Mandatory Pre-Deposit requirement bars writ relief to bypass statutory appeal pre-conditions; appealability depends on deposit compliance.
Case-Laws
GST
Mandatory pre-deposit under Section 107(6)(b) of the CGST Act is a statutory pre-condition to entertain an appeal; the clause requires depositing ten per cent of the remaining tax in dispute (subject to the statutory cap) before filing an appeal and contains no provision for an advance waiver. Consequently, the High Court lacks power to act as an appellate authority to relieve a litigant of that statutory pre-condition or to allow a writ to bypass it. The writ petition seeking such relief was held misconceived and dismissed for seeking to avoid the mandatory pre-deposit.
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Inclusion of tax component in turnover: remand ordered to prevent double taxation and require fresh consideration after hearing.
Case-Laws
GST
Inclusion of a tax component within reported turnover was identified as the dominant issue; the article explains that treating tax as turnover risks double taxation and that the assessing authority must reassess the point because exclusion of the tax component follows from the statutory definition. The text further addresses the pre-deposit requirement, noting the contention on tax inclusion was raised in assessment proceedings and therefore is not a fresh plea to avoid pre-deposit; on that basis the impugned assessment is set aside in part and remitted for fresh consideration after giving the petitioner an opportunity of hearing and securing a specified deposit.
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Natural Justice: failure to reply to portal notices forecloses writ relief; statutory appeal with pre-deposit is the remedy.
Case-Laws
GST
Writ relief was held impermissible where an efficacious statutory appeal existed and the petitioner failed to respond to portal notices; the court found no breach of natural justice because notices and show-cause drafts were made available and no reply or request for personal hearing was filed, and substantive disputes-mismatch between TDS credit and GSTR 1/3B, clerical classification of supplies and correctness of tax liability-must be raised in appeal before the appellate authority; further, the writ cannot be used to avoid the statutory pre-deposit requirement, and the petition was dismissed.
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Biodegradability determination: AAR cannot decide technical compostability; Chapter 39 classification controls GST rate, concessional reduced rate applies if biodegradable.
Case-Laws
GST
Classification of polymer carry bags as articles for packing under Chapter 39 (heading 3923, subheading 39232990) determines tariff treatment; this placement does not depend on biodegradability. The AAR lacks jurisdiction to make scientific or environmental findings on biodegradability or compostability, so it declined to decide that factual question. The concessional notification for biodegradable bags applies only if the goods are in fact biodegradable as determined by competent technical authorities; otherwise the general GST rate for Chapter 39 applies. Registration, input tax credit and supply characterisation remain subject to applicable GST rules.
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